S. 14A : Disallowance of expenditure-Exempt income-Share of loss from the firm-No disallowance can be made if no exempt income is earned. [R. 8D]

S. 14A : Disallowance of expenditure-Exempt income-No exempt income earned during year-No disallowance can be made. [R. 8D]

S. 12AA : Procedure for registration-Trust or institution-Accumulation of income-Applied more than 85 per cent. of total income towards charitable purposes-Registration granted by commissioner validly in operation-Form filed requesting for carry forward of amount for utilization in subsequent years, request for carry forward of amount for utilization in subsequent years-Entitled to exemption. [S. 11, 12]

S. 12AA : Procedure for registration-Trust or institution-Cancellation merely on ground that cut-off specified in the proviso to section 2(15) has exceeded in a particular year held as not sustainable. [S. (2(15), 12AA(3)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-IT support services-Not chargeable to tax-DTAA-India-Swedish. [Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Satellite Telecommunication Services-Not to be assessed as royalty-liaison and coordination activities-Cannot be treated as permanent establishment-DTAA-India-UK. [S. 9(1)(i), Art. 13].

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Providing information, reservations, transaction processing and related services to airlines, travel agencies and other travel related entities by utilizing a Computerized Reservation System (CRS)-15% of profit was attributable to India-DTAA-India-USA. [Art. 5]

S. 54F: Capital gains- Investment in a residential house – Sale of land -Allotment of flat as per an escrow document -Denial by builder – Assessing Officer taxing the value of flat as deemed consideration and denying the exemption – Since Assessee has performed his part of duty by disclosing the sale prior to its receipt , then it is deemed on the part of the AO to allow deduction on the same , despite the Dispute or delay in getting the flat – Entitle to exemption [ S. 45 , 133 (6) ]

Interpretation of Taxing statutes-Legislative powers-Challenges Discrimination or arbitrariness can be substantial or procedural-Such policy can be struck down. [Art. 14, S. 254(2A)]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-False statement-Assessee had been forced to upload returns by mentioning that entire amount of tax as otherwise returns would not have been accepted by software system-It could not be said to be misstatement-Delayed payment of tax would not amount to evasion of tax-All directors of Company cannot be automatically prosecuted for any violation of Income-tax Act-Held, yes-Whether there has to be specific allegations made against each of Directors who is intended to be prosecuted-At time of taking cognizance of an offence and issuance of process, Court taking cognizance is required to pass a sufficiently detailed order to support conclusion to take cognizance and issue process-The income-tax Department was directed to consider the provisions of a facility in its software to upload income-tax returns with actual amount paid and for the system to accept the returns even though the complete amounts had not been paid. [S. 277, Code of Criminal Procedure, 1973 Code of Criminal Procedure, 1973, S. 191, 202(2), 292]