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 ]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Trail for more than one offence-Offences and Prosecution-Undisclosed foreign asset-Three different complaints based on same transaction- Single prosecution to be conducted. [Code of Criminal Procedure, 1973, S.220,300, Constitution of India, Art .20(3), Indian Penal Code, S.71, General Clauses Act, S.26]

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Application pending before Settlement Commission-Does not Bar Criminal Prosecution. [S. 245C, 245D, 276C, 277, Indian Penal Code, 1860, S. 417]

S. 271(1)(c) : Penalty-Concealment-Notice not specifying the charge -Mere disbelieving of explanation is not sufficient- levy of penalty is held to be not valid. [S. 274]

S. 263 : Commissioner-Revision of orders prejudicial to revenue- Assessment passed after due verification by Assessing Officer-Not erroneous. [S. 40A(2)(b), 142(2A)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order Giving effect to order of commissioner in revision-Assessing Officer cannot traverse beyond directions of commissioner-Order of Tribunal is affirmed. [S. 143(3), 254(1)]

S. 260A : Appeal-High Court-Monetary limits-Revision by commissioner-Appeal not maintainable. [S. 263, 268A]

S. 260A : Appeal-High Court-Territorial Jurisdiction of High Court- Precedent-Assessed in Karnataka-Appeal decided by Mumbai Tribunal-Bombay High Court has no jurisdiction to decide the appeal. [S. 147, 148, Art. 142, 226, 227]