S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Court had not answered question of payment of royalty on merits-Matter should be restored to High Court-OECD Model convention, 12. [S. 9(1)(vii), 260A]

S. 4 : Charge of income-tax-Income paid to Government as per bye-laws of society-Income is taxable though the Trust is not registered. [S. 12AA]

S. 2(22)(e) : Deemed dividend-Advance received-Not able to establish for purchase of land-Assessable as deemed dividend.

S. 2(22)(e): Deemed dividend-Loans and advances to shareholders-Amount received as share application money by companies from companies in both of which assessee had beneficial interest, was not loan and advances-Addition cannot be made as deemed dividend. (S.260A)

S. 23 : Income from house property – Annual value – Annual value should be restricted to municipal ratable value – Estimate at 6% of cost of value of flat was held to be not justified . [ S. 22, 23 (1)(c) ]

S. 115JB : Book profit – Provision for doubtful debts – Written back and allowed – Not to be added for book profit .

S.54F : Capital gains- Investment in a residential house – Sale consideration was not deposited in a bank as per capital gain account scheme – Investment in acquisition of house was made with in the time prescribed – Denial of exemption was held to be not justified [ S.45 54F(4) ]

S. 220 : Collection and recovery – Assessee deemed in default – Stay – Pendency of appeal before CIT (A) – Entire demand was kept in abeyance till the disposal of appeal on merits by CIT (A) [S. 147 , 156, 220 (6) ,Art , 226 ]

S. 139 : Return of income –Audit – Extension of due date of filing – COVID-19 – Power of CBDT is discretionary -CBDT was justified in denying further extension [ S. 119 , Art , 226 ]