S. 14A : Disallowance of expenditure – Exempt income – Assessing Officer not giving cogent reason for rejecting suo motu disallowance made by Assessee — Assessee need not maintain separate books for expenses incurred in earning exempt income —No disallowances can be made . [ R.8D ]

S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services – Inspection and survey of imported and exported cargo and certifying in relation to quality and price — No technical knowledge, experience, skill, know-how or processes made available to recipient of service — Not chargeable to tax in India -DTAA- India – UK [ Art.13(4)(c ) ]

S. 281 : Certain transfers to be void -Tax Recovery Officer could not declare a transaction of transfer as void, if revenue wants to have transaction nullified, it must go to civil court to seek declaration to that effect. [ S. 222, Second Schedule , R.11 ]

S. 92C : Transfer pricing – Arm’s length price – Royalty paid was already forming part of operating cost, there is no necessity of separately benchmarking royalty.-Matter remanded to Tribunal ]

S.68: Cash credits- Loan from relative- Cash deposit in to Bank account- Cash deposited from sale of property – Failure to produce sale deed- Cash was deposited even before date of alleged sale agreement- Addition is held to be justified

S. 10 (23C): Educational institution-Disproportionate fee structure -Maximum money for purpose of expansion of institution-Matter remanded to decide the issue after considering the ratio in American Hotel & Lodging Association Institute v CBDT ( 2008) 301 ITR 86 (SC) and Queen’s Educational Society v CIT( 2015) 372 ITR 699 ( SC) .[ S.10(23C)(vi)]

S. 9(1)(i): Income deemed to accrue or arise in India – Business connection -Front-end fee payable by a customer in India, for appraisal of loan application carried out outside India, under financing arrangement with Applicant is not taxable as income from ‘interest’ and said fee is also not taxable as fee for technical services (FTS) under as they do not pass ‘make available’ test- Not liable to deduct tax at source – DTAA India- France [S.195 , Art 12 , 13 ]

S. 2(22)(e):Deemed dividend-Current account- Advance to share holder – Transactions between shareholder and company were in nature of current account addition cannot be made as deemed dividend .

S.260A: Appeal –High Court – Representation by departmental advocates -Court observed that it is appropriate to suggest to CBDT to consider holding of a training programme, where leading advocates could address domain-expert on ethics, obligation and standard expected of advocates before they start representing State, as it would ensure that revenue is properly represented to serve greater cause of justice and fair play –It is primary duty of Assessing Officer to upgrade Counsel with regard to all facts involved in matter, more particularly facts which may have transpired after passing of impugned order of Tribunal so as to avoid unnecessary delays in disposing of cases pending before Court. The ASG and the Registry is directed to forward a copy of this order to the Chairman, CBDT. The ASG is expected to interact and advice the CBDT in respect of the issues referred to herein above to enable proper representation by the advocates on behalf of the revenue- Matter remanded . [ S.119 ]

S. 254(1) : Appellate Tribunal – Orders- Ex-parte order-Tribunal has to dispose of an appeal on merits irrespective of whether appellant appears or not, in view of Rules 24 and 25 of the ITAT Rules, 1963 .[ITAT, R. 24, 25 ]