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]

S. 245R : Advance rulings-Application-Applying for nil tax withholding certificate-No proceeding pending-No bar on application-Matter examined in proceedings under section 195 or under Section 197-Applications maintainable-Capital gains-Transfer of shares- Mauritius Company of shares in Singapore company to Luxembourg Company-Singapore Company Holding Shares In Subsidiaries In India -Application is maintainable-Tax Avoidance-See-through Entities to avail of benefits of Double Taxation Avoidance agreement between India and Mauritius-No strategic Foreign Direct investment in India-Arrangement a preordained transaction created for Tax Avoidance purpose-Application not maintainable DTAA-India –Mauritius. [S. 195, 197]

S. 245D : Settlement Commission-Principles of natural Justice- Search and seizure-Block assessment. [S. 132, 158BC, 158BD, Art. 226]