S. 11 : Property held for charitable purposes-Return was filed within time allowed under section 139(4)-Assessing Officer is directed to allow assessee’s claim of exemption. [S.12A, 139(1), 139(4), Form No.10B]

S. 11 : Property held for charitable purposes-Delay in filing Form No. 10-Matter remanded to the file of Assessing Officer-Assessee is directed to file exemption application before CIT(E). [S.11(2), Form No.10]

S. 11 : Property held for charitable purposes-Audit report Form 10B-Delay of 31 days-Pending before CIT(E)-Matter is remanded.[S. 12A(1)(b), Form 10B]

S. 11 : Property held for charitable purposes-Advancement of general public utility–Sponsorship agreements with few Indian business groups-Neither sponsor nor assessee could be attributed any profit motive from outcome of these sponsorship agreements-Eligible for exemption.[S. 2(15) 12]

S. 11 : Property held for charitable purposes-Audit report-Filing audit report in Form No. 10B is procedural in nature-For not filing audit report along with return, exemption cannot be denied-Matter is remanded to the file of CIT(A). [S. 12A, Form No.10B]

S. 10 (23C) : Educational institution-Two separate educational institutions-Gross receipts of each of educational institutions had to be separately considered for purpose of allowing claim of exemption. [S.10(23C))(iiiad)]

S. 10(1) : Agricultural income-Books of account-Agriculturist-No requirement to maintain books of account under section 44AA for agriculturists to claim exemption under section 10(1). [S.44AA]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-commercial information is transferred to end user-Not taxable as fee for included services-Installation and integration services-Not taxable as fees for technical services-DTAA-India-USA[Art. 12(4)(b)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Network fees from its Indian AE-Neither royalty nor fees for technical services-Not taxable in India-DTAA-India-Netherlands.[S. 4,9(1)(vi), Art.7, 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of online advertisement space to GIPL, India and to direct advertisers-Payment received from GIPL is not in nature of royalty or FTS-Not liable to tax in India-DTAA-India-Ireland.[S.9(1)(vii), Art. 12]