S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Payments to non-resident telecom operators for offshore interconnect/capacity are not “royalty”-Not liable to deduct tax at source-DTAA-India-Belgium. [S.201, Art. 12, Art. 136]

S. 2(14)(iii) : Capital asset-Agricultural land-Land not used for agricultural purposes-Self serving ledger entries-Property sold before starting agricultural activity-Failure to file affidavit under Rule 10 of the Income tax (Appellate Tribunal) Rules, 1963-High Court affirmed the order of Tribunal-SLP dismissed. [S. 45, Art. 136]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-
Rejection of discharge petition— Trial Court erred in treating 53 month delay as fatal—Foundational lack of territorial jurisdiction and invalid sanction make out a prima facie case for discharge under s. 245 of Cr. P.C-Criminal revision case was allowed. [S.276, 276CC, 278E, Cr. PC, 245]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax
-Established beyond reasonable doubt that non-payment of Income Tax dues was wilful and not on account of financial inability-Up held the conviction [S. 276(2)]

S. 271E : Penalty-Repayment of loan or deposit-Limitation-Reference made on 7th June, 2011-The order was barred by limitation which expired on 30th June, 2011-Penalty order dt. 30th Dec., 2011, was barred by limitation. [S. 275(1)(c)]

S. 264 : Commissioner-Revision of other orders-Not submitted any satisfactory explanation regarding the discrepancy at the time of assessment proceedings or at the time of penalty proceedings-Contention that only GP should be added to income was not accepted-Order of single judge rejecting the petition under section 264 against concealment penalty was affirmed.[S. 271(1)(c), Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Accrual of income-Holiday scheme-Refund not only advance but also surrendered value in case of non-utilization of scheme-Incurred liability and no income accrued to assessee on receipt of advance-No claim was made by the Department in the Corporate Insolvency Resolution Process proceedings-Order of High Court affirming the order of Tribunal is affirmed-SLP of revenue dismissed. [S. 4, 5, Art. 136]

S. 245 : Refunds-Set off of refunds against tax remaining payable-
Discharged 20 per cent of the tax demand-Entitle to stay-Pendency of rectification application-Respondent is directed to dispose of the refund application filed by the assessee and grant refund of Rs. 3,000,0000 along with interest. [S. 154,246A, 250, Art. 226]

S. 244A : Refunds-Interest on refunds-DTAA-India-Mauritius—Interest income-Specific approval of Government— Foreign lender’s eligibility under DTAA having been established through supporting documentation, no further separate approval under S. 195(2) or S. 197 was required. Revenue directed to refund 5 per cent TDS amount deposited by assessee along with applicable interest under S. 244A.[S.90(2), 194LC(2)(ia),195(2) 197,Art. 11(2)]

S. 244A : Refunds-Interest on refunds-Limitation— for assessment year 2012-13, assessment order was passed on 31.01.2017 for the AY. 2012-13-Order giving effect to ITAT order was passed beyond prescribed three months under section 153(5) on 23.08.2023-Order was time-barred-Single judge is justified in direction for refund with interest under section 244A(1)(b) and 244A(1A). [S.153(5),153(9), Art. 226]