S. 10(26) : Scheduled Tribes-Income accrued at North Lakhimpur not falling within the ambit of paragraph 20 of the Sixth Schedule to the Constitution pertaining to the State of Assam-Assessee though a tribal, not entitled to benefit under section 10(26). [Art. 226]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Object of Agreement is to prevent Double taxation avoidance double taxation and not to facilitate avoidance or evasion of tax-Assessee must prove transaction is taxable in its State of residence Assessee must establish that it is a resident of contracting State Tax residency certificate alone not sufficient-Sale is of shares of Indian company not germane Onus on assessee to disprove presumption of tax avoidance-Capital gains-Transfer of shares in foreign entity-Advance rulings-Jurisdiction of authority-An arrangement impermissible under law-Not entitled to claim exemption under Agreement-Capital gains arising from transfers effected after cut-off date, i. e., 1-4-2017 taxable in India-Interpretation of taxing statutes-Double taxation avoidance-Conventions Must be read harmoniously with other provisions of Act-International taxation Power to enter into treaties is an incident of sovereign authority of State-Sovereign right to impose tax on global income of its residents and on income that accrues or arises within its territorial limits-Legislative powers-Parliament Right to bring in a law to remove basis of a judicial-Central Board of Direct Taxes-Circulars-Effect regime in which issued-Cannot override subsequent statutory amendments-Avoidance of tax-General principles-That the High Court was not right in relying upon judgments rendered prior to the amendment of the provisions, wherein, by necessary amendment, the mere existence of a tax residency certificate was now held to be insufficient to establish the resident status of the applicant in the other State-DTAA-India-Mauritius [S.90, Art. 13, 27A]

S. 4 : Charge of income-tax-Retention money-Not liable to be taxed-SLP of revenue dismissed. [Insolvency and Bankruptcy Code, 2016 [S.5, 115JB, Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016, Art. 136]

Income Declaration Scheme, 2016.
S. 197: Declaration-Payment of last instalment-The Court directed the revenue to complete the entire exercise of giving credit and issuance of Form-4 and modifying the income and demand under the assessment order dated 11-12-2019 for the assessment year 2017-18 by passing a necessary rectification order, shall be completed within a period of 60 days from the date of uploading of this order. [S.187(3), 197(b),264, Art. 226]

Direct Tax Vivad Se Vishwas Act, 2020.

S. 4: Filing of declaration and undertaking in respect of tax arrears-Permission to withdraw its pending civil appeals to avail benefit under Vivad Se Vishwas Scheme; permission was granted and accordingly, appeals were disposed of as withdrawn.[S. 3, Art. 136]

Direct Tax Vivad Se Vishwas Scheme, 2024.
S. 91 : Filing of declaration and particulars to be furnished-Pendency of appeal-Non-Resident-Appeal was filed manually-No Aadhaar No-Rejection of application was set aside-The respondent authority is directed to process the declaration in Form No. 1 filed by the assessee under the DTVSV Scheme, 2024. [R. 45, Art.226

S. 278B: Offences and prosecutions-Companies-Failure to pay tax deducted at source (TDS) within prescribed time limit-Summoning order-Disputed factual matters which must be tested at trial through evidence and cross-examination; summoning order passed against managing director was upheld. [S.276B, 278E, BNSS Act, S.528, CRPC, 482]

S. 276C : Offences and prosecutions-Willful attempt to evade tax-Sanction was given to the Deputy Director for initiating prosecution proceedings; hence, prosecution had to be launched by him alone and by the Assistant Director-Matter was settled in accordance with Section 93 of the Finance (No.2) Act, 2024-SLP was to be disposed of with the observation that judgment was not to be treated as precedent for any purpose. [S. 278BB, 279]

S. 272A : Penalty-Failure to answer questions-Sign statements-Furnish information-Order of High Court was stayed by the Supreme Court vide order dated 30.05.2025-Subsequently revenue had issued a notice for penalty under section 272A-Since order of High Court was already stayed by Supreme Court, penalty notice was also to be stayed.[S.68, Art, 136]

S. 271(1)(c): Penalty-Concealment-Failure to specify the charge-No specific limb was struck off-The Tribunal was justified in deleting the penalty.[S.68, 260A, 274]