S. 12AB : Procedure for fresh registration-Condition for granting registration-Granting registration for three years is held to be not valid-Direction issued for grant of registration for five years-Matter remanded. [S. 12A(1)(ac)(i), 12AB(1)(c) Form No. 10AC]

S. 11 : Property held for charitable purposes-Granting of tenancy to a company in which the trustees are interested-Premium charged-No violation of section 13((3)-Denial of exemption is not justified. [S. 12A, 13(3)]

S. 11 : Property held for charitable purposes-Search and seizure-Addition on protective basis-No incriminating material was found-More than 85 per cent of receipts of trust were applied for objects of trust-Denial of exemption is not valid. [S. 12A, 13, 132, 153C]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Pharmaceutical company-Clinical trials services-Payment to Mexico-Absence of ‘make available’ clause-Liable to deduct tax at source-DTAA-India-Mexico. [S. 9(1)(viib),195, Art. 12]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Pharmaceutical company-Clinical trials services-Not liable to deduct tax at source-DTAA-India-USA-Canada. [S. 9(1)(vii), 195, Art. 12]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Royalty-Commission for providing customer and support sales services-Export commission/sales commission and could not be treated as FTS-DTAA-India-Germany. [S. 9(1)(vi), Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of software products to its Indian clients-Cloud based services-Subscription fees-Not be taxable as royalty-DTAA-India-USA. [S. 9(1)(vii), Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Sale of advertisement space on a website-No PE of foreign enterprises-Income neither royalty nor FTS-Online advertisement is now covered under Equalization Levy-DTAA-India-Ireland. [S. 9(1)(vii), Art. 12, Copyright Act, 1957, 14(a), 14(b), 30]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Marketing services-fees for included services-Agreement with hotels and received centralized service fees for providing advertisement, publicity and sales promotion-Use of trademark, trade name or other enumerated service referred to in agreement were incidental to said main service, centralized service fees received by assessee would not be in nature of royalty or FTS-DTAA-India-USA. [S. 9(1)(vii), 90, Art. 7, 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Sale of off-shelf software-Not royalty-DTAA-India-Israel. [S. 9(1)(vii), Art. 12(3)]