S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Service provider-Entire process resulting in provisioning of service was fully automated process with no human intervention, charges paid for provision of such services could not be classified as FTS-Not liable to deduct tax at source-OECD Model, Art. 12. [S. 195]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Legal fees-Services rendered by a non-resident law firm-Not taxable in India-Not liable to deduct tax at source-The firm had given a certificate stating that there was no fixed place of business/PE in India, impugned fee paid by assessee did not trigger taxability under article 15 of India-DTAA-India-Poland [S. 195, Art. 4, 13(4), 15]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Granting a non-exclusive, non transferable software licence to Indian customer for a specific time period-Payment received would not be liable to tax in India as royalty-DTAA-India-USA. [S. 9(1)(v), Art. 12(3), Copyright Act, 1957, S. 14]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Salary paid by Associated Enterprise-TDS was deducted-Employees have filed their salary return-No addition can be made-Purchase agreement-Sale and purchase as attributable to agency PE was not sustainable-DTAA-India-USA. [Art. 5]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Independent agents-No authority to conclude contracts of assessee-Profits attributable to Indian activities are not liable to tax in India-DTAA-India-USA. [Art. 5, 7]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Shipping agency agreement-Not exclusively working for assesee-Do not constitute Permanent Establishment-DTAA-India-Mauritius. [S. 5(2), Art. 5(5), 7]

S. 6(1) : Residence in India-Individual-Status-182 days-While counting days of stay in India for considering status of ‘resident’, day of arrival has to be excluded. [S. 3(1)(b)]

S. 2(22)(e) : Deemed dividend-Land purchased in the name of director-Commercial expediency-Addition cannot be made as deemed dividend.

S. 263 : Commissioner – Revision of orders prejudicial to revenue -Agricultural land – Capital asset – land sold by assessee was situated beyond 8 kms from local limits of any municipality or cantonment board- Not capital asset – Revision order is not valid [ S. 2(IA), 2(14) (iii) , 143(3) ]

S. 147 : Reassessment –With in four years- Store launch expenses- Capital or revenue – Change of opinion – Reassessment notice is quashed [ S. 37 , 148 , Art , 226 ]