S. 9(1)(vi) : Income deemed to accrue or arise in India – Web hosting services – Royalty – Providing IDC service to its Indian group companies from Singapore – Mail box/website hosting services- Not assessable as royalty- Management fess – Not assessable as fees for technical services – Fees for management services is not assessable as fees for technical services -Referral services/other services – Revenue received under referral agreement was not taxable as royalty under Act DTAA -India – Singapore [ S. 9(1)(vii), 90, Art 12 ] .

S. 45 : Capital gains –Investment in foreign exchange – Deduction of tax at source- Principally- Taxation of business profits was expressly dealt with by article, those business profits could not be taxed in source jurisdiction for want of satisfying fundamental condition precedent for its taxability, i.e., existence of a PE in source jurisdiction – DTAA-India -Spain [ S.56 , Art . 7, 14(1) (14(5) ,23 (3) ]

S. 268A : Appeal-Monitory tax effect less than of Rs. 1 crore-Appeal dismissed. [S. 260A]

S. 264 : Commissioner-Revision of other orders-Capital gains-Sale of agricultural land-Order set aside-Matter remanded to the Assessing Officer [S. 45, 54B, Art. 226]

S. 254(1) : Appellate Tribunal-Powers-Remand-Fresh claim Wholesale remand for framing a fresh assessment,-Assessing Officer could not deny to evaluate fresh claim raised by assessee during remand assessment proceedings. [S. 144]

S. 194C : Deduction at source-Contractors-Payment to cable operators for channel fee-Liable to deduct tax at source under section 194C and not under section 194C of the Act. [S. 194J]

S. 192 : Deduction at source-Salary-Failure to deposit tax deducted at source-Rectification application-Directed the Assessing Officer to consider the rectification application and pass orders on merits in accordance with law. [S. 143(3), 154, 199, Art. 226]