S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Purchase of software products In absence of PE in India, software license fee would not be taxable as business profits-DTAA-India-USA [S. 9(1)(i), 9(1)(vii), Art. 12]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Reimbursement of expenses-Not taxable as fees for technical services-DTAA-India-USA. [Art. 12]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Non-Resident-Receipts from sale of computer software to Indian distributors and end users with ancillary services not taxable in India.

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Relocation expenses of employees-Profit attributable to PE-Matter remanded-DTAA-India-USA. [S. 90, Art. 7]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Relocation expenses of employees-Profit attributable to PE-Matter remanded-DTAA-India-USA. [S. 90, Art. 7]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Foreign company-Making supplies from outside India-No income has accrued to it in India-Supervision of installation and had received supervision fee separately which is offered to tax in India-No permanent Establishment in India-Income from supplies not taxable in India-DTAA-India-Japan. [Art. 5, 12(2)]

S. 4 : Charge of income-tax-Capital or revenue-Subsidy received under incentive scheme of Government Scheme of Maharashtra-Capital receipt. [S. 28(1)]

S. 4 : Charge of income-tax-Option price received from joint ventures for getting right to acquire further shares in joint venture company-Advance towards sale price of shares-Capital receipt [S. 28(i), 45]

S. 4 : Charge of income-tax-In the absence of transfer of units in a project neither a sale can be recorded in the books of the assessee nor any income can be said to have arisen in the hands of the assessee and consequently, no income can be brought to tax in the hands of the assessee-Estimate of profit at 8% as contractor was deleted. [S. 2(47)]

S. 254(1) : Appellate Tribunal – Duties- Housing project – Tribunal cannot differ from earlier order of Tribunal in assessee’s own case and follow the order of Tribunal in another assessee – The matter has to be referred to larger Bench in case the Tribunal desires to differ from earlier order of the Tribunal – The Tribunal should have considered the order of the High court which was placed on record through rectification application- Order of Tribunal is set aside . [ S. 80IB(10) , 254(2, 260A, Art , 226 ]