S. 10 (23C): Educational institution-Rejection of application – Limitation – Directed to decide on merit [ S. 10(23C)(vi), Art . 226 ]

S. 45 : Capital gains – Sale of shares – Joint venture in India – Shell company – Selling part of share holding – Liable to tax in India – Inter -passing was to avoid tax in India- DTAA- India – Mauritius [ Art, 13(4)]

S. 45 : Capital gains – Sale of shares – BD Mauritius – Not taxable in India – DTAA-India – Mauritius [ Art, 13]

S. 9(1(vi) : Income deemed to accrue or arise in India – Royalty – Right to use scientific or commercial equipment – Not royalty -Not liable to tax – DTAA- India – USA [ Art. 12(3) ]

S. 9(1(vi) : Income deemed to accrue or arise in India – Royalty – Satellite communication services – Not taxable in India- DTAA-India -USA [ Art. 12 ]

S. 9(1)(i) : Income deemed to accrue or arise in India – Business income – Royalty -Lease line charges -Reimbursement – Not liable to be assessed as business income or royalty- DTAA-India -UK . [ S.9(1)(vi), Art, 7 ,12 ]

S. 9(1)(vi) : Income deemed to accrue or arise in India – Royalty – Import of software -Held to be royalty .

S. 9(1)(vi) : Income deemed to accrue or arise in India – Royalty – Licence embedded software – Not royalty – Assessable as business income [ S.28(i) ]

S. 9(1)(vi) : Income deemed to accrue or arise in India – Royalty – High Court has not decided on merit – Matter remanded- OECD Model Convention . [ Art, 12 ]

S. 9(1)(i): Income deemed to accrue or arise in India – Business connection – Survey fees paid outside India –Service rendered outside India – Not liable to deduct tax at source [ S.195 ]