S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of computer software on a CD-Payment is not royalty-Matter remanded-DTAA-India-USA. [S. 9(1)(vii), Art. 12, Copy Right Act, S. 14(b)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Payment to distributor-No right to use any copy right-Not taxable as royalty in India-Matter remanded.

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of software /licence-Not taxable in India-DTAA-India-Singapore. [S. 9(1)(vii), Art. 5, 7, 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of software licences to end-users-Not transfer of copyright-Not royalty-Not liable to deduct tax at source-DTAA-India-Australia. [S. 9(1)(vi), 195, Art. 12]

S. 9(1)(iv) : Income deemed to accrue or arise in India-Dividend by Indian company-Person making payment to assessee could be treated as SCB-UK or SCB-India but none of them were an Indian resident for purpose of India-Mauritius tax treaty, dividend income could not be brought to tax in India-Domestic depository which was admittedly a branch of foreign company would not be treated as an Indian resident-DTAA-India-Mauritius. [S. 9(1)(i), Art. 10, 22]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-No activities carried out from project office in India-No permanent establishment in India-Interest received on income tax refund-Taxable as per article 12(2) of India UK DTAA at rate of 15 per cent of gross amount of interest as income-DTAA-India-United Kingdom. [S. 9(1)(v), Art. 5, 12 (2)]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Supply of equipments and spare parts to Indian company-Outside India-No portion of income from offshore supply would be taxable in India-DTAA-India-Japan. [Art. 5, 7]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Repair and maintenance services-Monitoring under-sea cable system to company (TSL)-Receipts of standby maintenance charges from TCL had to be calculated on basis of apportionment of cable length in India vis-a-vis worldwide cable length-Articles 7 and 12 of OECD Model convention. [S. 9(1)(vii)]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Business of operation of ships in international traffic-Treaty must be extended to entire freight receipts, irrespective of whether earnings are relating to feeder vessels or by ships in international traffic-DTAA-India-UAE. [S. 90, Art. 8]

S. 4 : Charge of income-tax-Sales tax subsidy Capital or revenue-After commencement of commercial production-Quantum depends upon production and sales-Reimbursement of sales tax paid-Assessable as revenue receipt. [S. 28(i)]