S. 12A : Registration-Trust or institution-Voluntary contributions-Trust is not registered-Corpus donation will form part of taxable income-Failure to produce vouchers disallowance of expenditure is justified. [S. 2(24(iia), 11, 37 (1)]

S. 11 : Property held for charitable purposes-Lease rent-Lessee companies were part of same group where trustees of assessee-trust and their relatives held more than 50 per cent of shares, tenants of rented property-Section 13(3) and as provisions of section 13(1)(c) read with section 13(1)(b) were violated-Assessee is not entitled to claim exemption under section 11. [S. 12AA, 13(1)(b), 13(1(c), 13(3)]

S. 11 : Property held for charitable purposes-Lease of properties-Rental income-Order of the Assessing Officer estimating the income at notional rental income is deleted-Only actual rental income be assessed. [S. 12AA, 13, 22, 23]

S. 10(23C) : Educational institution-Condonation of delay-Commissioner (E) is not vested with any power to condone delay involved in filing application for grant of approval under section 10(23C)(vi) [S. 10(23C)(vi)]

S. 10(23C) : Educational institution-Hospitals-Treatment at concessional rate provided by hospital to patients accounted for less than 1 per cent of revenue-Denial of exemption is justified. [S. 10(23C)(vi), 12AA, 80G(5)(vi), Companies Act, 2013, S. 8]

S. 10 (23C): Educational institution-Donations-not wholly or substantially financed by Government of India-Matter remanded to the file of CIT(A) for reconsideration. [S. 10(23C)(iiiab)]

S. 10(2A) : Share income of partner- No distributable profits-Partnership firm had earned profit-Partner is eligible to claim exemption.

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Business profits-Services rendered outside India-Cloud, colocation and network services, mainframe services, disaster/data recovery services-Infrastructure services to a US based company in US-Not taxable in India-DTAA-India-USA [Art. 12]

S. 9(1)(vii):Income deemed to accrue or arise in India-Royalty-Fees for technical services-Computer software-Use of standardized software through EULA agreements which were non-exclusive and non-transferable-Payment is not in nature of royalty-Not taxable in India-DTAA-India-USA. [S.9(1)(vi), Art. 12(4)(b)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Providing consulting engineering services to an Indian entity-Contract specific-Make available-Not taxable as fees for technical services-DTAA-India-UK [Art. 13]