S. 251 : Appeal – Commissioner (Appeals) – Duties – Appellate Tribunal- General principles – Appellate authorities must consider facts and pass speaking orders- The Principal Chief CIT shall ensure that in all cases, the Department is represented before the first appellate authority and the Tribunal not only to defend the cases of the Department, but also to assist in the decision making process- Matter remanded to the Commissioner (Appeals). [ S. 254(1) ]

S. 115WB : Fringe benefits – Sales promotion and dealers conference –No nexus with employer and employee relationship-Not assessable as Fringe benefits[ S.115WB(2)(c ) 115WB (2) (d) ]

S. 10 (23C): Educational institution- School- Exemption cannot be denied for lack of independent memorandum , article , bye laws etc .[ S.10 (23C) (vi) ]

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 .