S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Business expenditure-Commission paid to foreign agents on export of goods-Services rendered out side India-Not liable to tax in India-Not liable to deduct tax at source-No disallowance can be made [S. 9(1)(i), 37(1), 195, 260A]

S. 37(1) : Business expenditure-Expenses incurred on repairs and maintenance of stores-Allowable as revenue expenditure-Donation to Trust-Sardar-Allowable as deduction-Amount written off of new project, the question of law is admitted. [S.80G, 260A]

S.37(1): Business expenditure-Solid waste disposal-Not contingent-Allowable as deduction.[S. 145, 260A]

S. 37(1) : Business expenditure-Capital or revenue-Renovation of hotel-Repairs-Expenditure on pressurisation of lift silafts-fees paid to interior decorator-Allowable as revenue expenditure-Additional ground-Matter remanded to the Assessing officer-Entries in the books of account cannot be the basis for determining whether the expenditure are capital or revenue. [S. 30(a)(ii)), 145]

S. 11 : Property held for charitable purposes-The advancement of objects of general public utility-Entitle to exemption.[S. 2(15), 12, 260A]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Business connection-Subscription fee-Access to data base pertaining to legal and law related information-Business profits-No permanent establishment in India-Not taxable in India-DTAA-India-USA. [S.9(1)(1), Art. 5, 7, 12]

S. 56 : Income from other sources -Transactions between partners and firm-Will – Family settlement –Brothers and sisters -Changes in the profit sharing ratio- Colourable device – Transfer – Capital contribution- The provisions of Section 56(2)(viia) of the Act is not applicable – Order of CIT(A) deleting the addition is affirmed . [ S. 2(31)(iv), 2(47), 14, 56(2)(viia), R. 11UA ]

S. 12AB: Procedure for fresh registration – The object of the company is to promote Indian heritage art such as Indian Classical music, organize regular concerts and performances by renowned and emerging Indian etc -Renewal of registration cannot be denied on the ground that the objects of the trust may contain clauses, which may enable a charitable trust or institution to apply its income for activities carried outside India – Denial of registration and 80G exemption is set aside – On merit the matter is remanded to the CIT( E) to examine the genuineness of the activists. [ S. 2(15) , 11(1)( c), 12A, 12AB , 80G , Companies Act, 2013 , S.8 ]

S. 271D : Penalty-Takes or accepts any loan or deposit-Sale of property-Distress sale constitute reasonable cause-Cash deposited in the bank-Levy of penalty is deleted.[S. 269SS, 273B]

S. 271B : Penalty-Failure to get accounts audited-Affidavit-Obtained tax audit report on 28th Sept., 2011-Inadvertently filled the column regarding details of audit under S. 44AB wrongly as No-Bonafide mistake-Penalty is deleted. [S.44AB]