S. 10(4) : Non-resident-Interest received on NRE bank accounts-Capital gains on sale of shares-Unexplained cash credits-Amount received money from a company based in British Virgin Island-Matter remanded to the file of CIT(A)-Method of elimination of double taxation-Portuguese citizen-Interest wrongly charged-Does not amount to non-discrimination under Indo-Portuguese tax treaty-DTAA-India-Portugal. [S. 68, Art. 24(1)]

S. 10(2A) : Share income of partner-Profits from partnership in Limited Liability Partnership-Profit sharing ratio 95:5 – 20 years experience-Denial of exemption is not justified. [S. 2(31)(iv), 2(31)(vii)]

S. 10(2A) : Share income of partner-Cannot be added as taxable income.

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Sale of software-Not taxable as royalty – DTAA-India-USA. [S. 90(2), Art. 12(3) 12(4)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Technical collaboration-Design and Engineering services-Through its two employees which were consumed in provision of services itself and nothing was ‘made available’ to TTL India or TML for afterwards use-Not chargeable to tax-Sale of software license and not for parting with copyright of software-Not taxable as Royalties-DTAA-India-USA. [S. 9(1)(vi), Art. 12(4)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Computer software-Fees for technical services-Sub-contracted certain overseas work in China to its wholly owned subsidiary-Liable to deduct tax at source-If rate of tax applicable under DTAA is lower than 20 per cent tax rate as prescribed under section 206AA, TDS has to be deducted at such lower rate even if non-resident deductee fails to furnish its PAN.-DTAA-India-China. [S. 9(1)(vii)(b), 195, 206AA, Art. 12]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Charges for management support services received by French Company-Not taxable in India-DTAA-India-France-Protocol 7 to double Taxation Avoidance Agreement Between India And France. [Art. 13]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for included services-Development and determination of short term business strategies-Payments not taxable-DTAA-India-USA. [Art. 12 (4)(b)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Non-resident-The payment made to the non-resident was a fee for training for developing soft skills-Not taxable in India-Entitled to refund of taxes paid together with interest-No treaty between India and Hong Kong during relevant period. [S. 248]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Mailbox hosting services and data canter services-Fees for technical services-Projects related services does not quality as fees for technical services-Payment received as business profits-No permanent establishment in India-Not taxable-DTAA-India-Singapore. [S. 9(1)(i), 9(1)(vi), 90 Art. 12 (4)(b)]