S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Gross amounts paid/payable by applicant to a US Company under Distribution Agreement was in nature of Fees for Technical Services-Application admitted-DTAA-India-USA. [S. 245R(2), Art. 12]
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Purchase order in relation to offshore supplies from a port in Japan to DMRC in India-Application admitted-DTAA-India-Japan. [S. 245R (2), Art. 7]
S. 80IA :Industrial undertakings – Entitle to deduction without setting off of loss or loss making units, against income of its profit making units . [ S.260A ]
S. 115JB : Book profit – Provision is held to be not applicable .[ S.260A ]
S. 115JB : Book profit – Banking companies – Provisions are not applicable to banking companies [ Banking Regulation Act, 1939 ]
S. 139AA : Return of income – Quoting of Aadhar number – Inclusion of Aadhaar in Income-tax Act valid – Section 139AA of the Income-tax Act, 1961, pass the test of proportionality (right to privacy v. legitimate State interest) – Not unconstitutional [ Art , 14 , 16 ]
S. 276C : Offences and prosecutions-Wilful attempt to evade tax-No evidence that transactions resulted in liability to tax, interest or penalty-Prosecution not valid-Special Court gets jurisdiction only on complaint by competent Authority it cannot take Special cognizance of Offences. [S. 132, 280B, 280D, Code of Criminal Procedure, 1973, S. 200, 245]
S. 264 : Commissioner-Revision of other orders-Appeal filed after expiry of time limit-Revision application is held to be valid. [S. 143(1)(a), 246A, 264(4), Art. 226]
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Jurisdiction limited to correcting error apparent on face of record-Tribunal cannot review its earlier order or rectify error of law or reappreciate facts. [S. 253, 254(1), 260A]
S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Contradiction in earlier order-No error apparent on record-Tribunal wrongly recalled the order-Failure by Tribunal to consider applicability of explanation to Section 271(1) (c)-Rectification is held to be not valid. [S. 271(1)(c)]