S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Fees paid with respect to a ‘contract of work’ does not constitute “fees for technical services” and consequently the assessee is not liable to deduct TDS.[S. 195, 201]

S. 4: Charge of income-tax–Capital or revenue-Non-compete fees-Receipt of non-compete fees is capital receipt and not assessable as capital gains.[S. 28(iv), 45, 55(2)]

S. 4: Charge of income–tax -Capital or revenue- Subvention received by assessee from parent company at time when assessee making losses, payment to protect capital investment was held to be not revenue receipt. [S.2(24), 28(i)]

S.2(14)(iii): Capital asset-Agricultural land-Sale of agricultural land to non –agriculturist cannot be the ground to deny the exemption- Capital gains cannot be chargeable to tax.[S. 45, Goa, Daman and Diu Land Revenue Code, 1968 , S. 2(1), 105]

S. 2(12A) : Books of accounts – Entries in loose papers/ sheets are irrelevant and inadmissible as evidence- Offences and prosecution- Settlement commission. [S. 132, 143(3), 245D, Evidence Act, S.34]

S. 199A : Pradhan Mantri Garib Kalyan Yojna, 2016- Legislative powers- Judicial review – Court declined to enter into or encroach upon policy making arena and suggest a different policy on ground that it was not within domain of Court- There is a distinction between assailment of the constitutional validity of a policy and conception of framing of a better policy. [S. 199E, 199FArt. 32 ]