S. 10 (23C) : Educational institution-Audit report submitted before completion of assessment-Registration under section 12AA is not a condition precedent for availing the exemption under section 10(23C)(v)-Exemption cannot be denied merely on ground that the assessee has generated surplus income. [S. 10(23C)(v), 11, 12AA]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Make available-Business support services-Receipts from said services would not be treated as FTS-DTAA-India-Singapore. [Art. 12(4)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Sale of software-Not taxable as Fees for technical services-DTAA-India-Singapore. [S. 9(1)(vi), Art. 12(4)(a), 12(4)(b)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Indian Hotels-Providing services like worldwide publicity, marketing and advertisement services-Consideration received is not taxable as FTS-DTAA-India-USA. [S. 9(1(vi), 90, Art. 12(4)(a), 12(4)(b)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Commission-Sales promotion-No permanent establishment-Not taxable in India-Not liable to deduct tax at source-DTAA-India-USA-UK. [S. 195, Art. 7]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Educational institute-Sharing of database-Service agreement-Matter remanded-DTAA-India-Malaysia [S. 9(1)(vii), Art. 12(3)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Computer software-Royalty-Fees for technical services-Attributable profits-Matter remanded to the file of AO for de novo adjudication-DTAA-India-Portugal. [S. 9(1) (vii), 147, 148, Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Use of data base-Not royalty-DTAA-India-UK. [Art. 13]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Computer software-Sale of software to its Indian clients,-Software did not include providing copyright of said software to clients-Subscription fees-Cloud computing infrastructure-Not taxable as royalty-DTAA-India-USA. [S. 9(1)(vii), Art. 7, 12]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Royalty-Aircraft engine on lease rent basis from Netherlands-No permanent Establishment in India-Not liable to deduct tax at source-DTAA-India-Netherlands. [S. 9(1)(vi), 195, Art. 7, 12]