S. 15 : Salaries – Non -Compete fee – Service rendered outside India – Held to be not taxable – Cannot be treated as assessee in default – DTAA -India – USA [ S.5(2), 17 , 195(2) , 201(IA), Art, 16(1) , 23 ]

S. 14A : Disallowance of expenditure – Exempt income -No non-taxable income — No disallowance could be made [ R.8D ]

S. 12AA : Procedure for registration –Trust or institution-Gujarat Maritime Board — Entitled to exemption [ S.2(15, 11, 12 , 260A

S. 12AA : Procedure for registration –Trust or institution- Charitable purpose – Amendment has not changed the law – Activities carried on by the assessee were genuine – Cancellation of registration is held to be not valid [ S.2(15) ]

S. 12AA : Procedure for registration –Trust or institution- At the time of granting registration commissioner is not required to examine whether income derives was spent for charitable trust or not [ S.260A ]

S. 11 : Property held for charitable purposes – Accumulation of income – Error in claiming under wrong head – Denial of exemption not justified – Matter remanded [ S.11(2) , 12AA, 119(2) (b) , 139(4A), Form No 10 ]

S. 11 : Property held for charitable purposes – Serving prasadam” without probing into their caste, creed, religion or nationality- Entitle to exemption – Bad debt – Income to be computed in commercial manner – [ S. 2(15, 36(2) ]

S. 11 : Property held for charitable purposes – Statutory Corporation Constituted by State Government with charitable objects — Entitled to exemption – Fees collected held to be not taxable – Depreciation is held to be allowable – Contribution to pension fund is held to be allowable as deduction .[ S .2(15), 32 , 36 ]

S. 11 : Property held for charitable purposes – Accumulation of income – Specific purpose of usage of accumulated surplus funds not specified – Matter remanded to Tribunal [ S.11, 11(2) , 254(1) Form No 10 ]

S. 10AA : Special economic zones – Manufacture – Semi-finished- Activity of sieving to separate dust particles- Report of inspector – No question of law . [ Special Economic Zones Act, 2005.S.2( r ) ]