S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Non-resident-Computer software manufacturer/supplier for resale/use of computer software through distribution agreements-Payment did not amount to royalty for use of copyright in computer software-Not taxable in India-Not liable to deduct tax at source-No substantial question of law-DTAA-India-Finland [S.9(1)(vii), 195, Art.12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers-Consideration for resale/use of computer software through EULAs/distribution agreements-Not payment of royalty for use of copyright in computer software-Not liable to deduct tax at source-DTAA-India-USA. [S. 9(1)(vii)),195(2), 260A Art. 12]

S 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-High Court held that if rate of tax applicable under DTAA is lower than 20 per cent tax rate as prescribed under section 206AA, TDS has to be deducted at such lower rate even if non-resident deductee fails to furnish its PAN-DTAA-India. [S. 9(1)(vii), 90, 206AA, Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-High Court held that if rate of tax applicable under DTAA is lower than 20 per cent tax rate as prescribed under section 206AA, TDS has to be deducted at such lower rate even if non-resident deductee fails to furnish its PAN-DTAA-India-China-Delay of 255 days in filing SLP-Delay is not satisfactorily explained-SLP is dismissed. [S. 9(1)(vii), 90, 206AA, Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Payment to Non-Resident telecommunication operators for provision of bandwidth and inter-connectivity usage-Not royalty-Not liable to deduct tax at source-Expansion of definition of royalty inserted later-Assessee cannot be expected to foresee future amendment at time of payment in earlier assessment years-Jurisdiction-No jurisdiction to tax income arising from extra-territorial source-Double Taxation Avoidance Agreement-Sovereign document between two countries-Applicable in Proceedings under Section 201 of the Act-DTAA-India-Belgium-SLP of Revenue is dismissed on account of delay of 222 days and also on merits.[S. 195, Art. 136]

S. 220 : Collection and recovery – Assessee deemed in default – Modes of recovery -Pendency of appeal before CIT(A)-Recovered more than 20 percent of demand – Revenue is directed to refund excess amount recovered from the bank .[ S. 226 , Art. 226 ]

S. 36(1)(iii) :Interest on borrowed capital – Advance of interest-free loans to its subsidiary – Commercial expediency – Sufficient interest-free funds – Order of Tribunal deleting the addition is affirmed – No substantial question of law .[ S.260A ]

S. 254(1) : Appellate Tribunal – Duties- Survey – Revised return – Barred by limitation- Deletion of addition- Matter remanded to the file of the Assessing Officer to assess original return of income .[ S.133A, 139 (5), 260A ]

S. 153C : Assessment – Income of any other person – Search – On money – Six assessment years – Date of search – Date of receipt of seized material – Relevant assessment year -Search was conducted prior to the Finance Act , 2017 – Search was conducted before the Finance Act , 2017 , power to assess block period of ten years could not be attracted in case of a search which had taken place prior to 1-4-2017- Satisfaction note for the asessee being a non -searched party in AY. 2018 -19 – Order passed is beyond permissible period of six years – Assessment order for the Assessment year 2011 -12 is quashed . [ S. 69A, 132 , 153A,]