S. 11 : Property held for charitable purposes-Form No 10 was filed in the course of assessment proceedings-Amendments in the Act went unnoticed-Delay in filing the Form No 10B is condoned. [S. 10(23A),12A, Art. 226]

S. 11 : Property held for charitable purposes-Reassessment-Accumulation of income-Filed revised form-Assessee could not be precluded from filing a revised Form No. 10 during reassessment proceedings.[S.11(2) 12A,143(1), 147, 148, Form No.10, Rule 17]

S. 11 : Property held for charitable purposes-Construction activities under State PWD department-2.5 per cent supervision charges-Matter is remanded to Assessing Officer for determination of commercial activity and considering the benefit of section 12A. [S. 2(15), 12A]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Non-Resident-Marketing services-No Permanent Establishment in India-Not taxable-Not liable to deduct tax at source-DTAA-India-USA-SLP of Revenue is dismissed. [S. 201, Art. 12(4), Art. 136]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Non-Resident-Marketing services-No Permanent Establishment in India-Not taxable-Not liable to deduct tax at source-DTAA-India-USA-SLP of Revenue is dismissed. [S. 201, art. 12(4), Art. 136]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Consideration received by a company incorporated in Israel, for sale of software-Not royalty-No transfer of copyright in sale of off shelf software-Not taxable in India-DTAA-India-Israel. [S.9(1)(vii) art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Revenue from software sales to Indian clients, said revenue could not be treated as royalty and subjected to Indian taxation-DTAA-India-USA [S.9(1)(vii), 195, art. 12, Art.136]

S. 9(1)(i): Income deemed to accrue or arise in India-Business connection-Strategic Oversight services-Not royalty-Business income-Since hotel premises were at disposal of assessee in respect of its business activities, Tribunal had rightly held that assessee had a PE in India in form of fixed place through which it carried on its business-DTAA-India-UAE [S. 9(1)(vi), art. 5(2)(a), 12]

S. 4 : Income-Capital or revenue-Subsidy-Sales tax subsidy to be treated as a capital receipt-Department’s SLP dismissed.

S. 271(1)(c) : Penalty-Concealment-Bonafide error – Foreign exchange rate difference – Wrong claim of deduction- Corrected in the course of assessment – Merely making the wrong claim of deduction, penalty cannot be levied- Order of Tribunal deleting the penalty is affirmed. [S. 32(1)(ii),32(1)(iia), 43A ,143(3) , 260A]