S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-business of providing transportation, logistics, and supply chain solutions–Issue was sent back to for deciding whether services involved in the agreement satisfy ‘make Available’ criteria or not— DTAA-India–Singapore [Art. 12(4)]

S. 4 : Charge of income-tax–Sales tax subsidy-subsidy given to assesse post accomplishment of project or expansion there, without any obligation to utilize subsidy only for repayment of term loans undertaken by assessee for setting up new units/expansion of existing business, or to liquidate cost incurred in creating capital asset or its expansion, was only in nature of revenue receipt and was liable to be brought to tax.

S. 16 : Officers and employees, salary, allowances etc- Management trainee- Person appointed on probation for a specified period – Does not get confirmation automatically.

S. 271(1)(c) : Penalty–concealment–capital gain exemption claimed–Quantum addition is confirmed-Full disclosure was made –No mala fide intention- Deletion of penalty is held to be justified.

S. 271(1)(c) : Penalty–Concealment-Tax paid claimed as deduction- Mistake of chartered accountant–Neither the affidavit nor evidence was produced -Levy of penalty is held to be justified. [S. 37(1), 40(ii)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue -Bogus purchases and depreciation–Revision is held to be not valid. [S. 32, 69C]

S. 260A : Appeal-High Court-Delay of 224 days-Ex-Chairman’s health ailment was sufficient cause- Delay was condoned and High Court is directed to hear the appeal on merits .

S. 215 : Interest payable by assessee–Advance tax-Non deposit of amount by non -resident assessee–Levy was held to be not valid -No question of law.[S. 260A]

S. 148 : Reassessment – Notice in the name of deceased assessee- For acquiring jurisdiction to reopen an assessment, notice should be issued in name of living person, i.e., legal heir of deceased assessee-S292B could not be invoked to correct a fundamental/substantial error- Notice is held to be bad in law .[ S.147, 292B, 292BB ]

S. 148 : Reassessment-Recorded reasons not communicated – Produced before the Tribunal- Reassessment is bad in law. [S. 147]