S. 12AB: Procedure for fresh registration-Provisions Of Section 13 can be invoked only at time of assessment while considering eligibility for exemption and not at time of grant of registration-Order of CIT(E) is set aside and matter remanded for de novo consideration.[S. 11, 12, 12A, 13(3)]

S. 12A : Registration-Trust or institution-Donations to charitable institutions-Purchase of land and financial assistance to improve healthcare education and services and to uplift standard of living of Tribals-Order of rejection is set aside-Matter remanded to the CIT(E) to decide a fresh in accordance with law. [S. 12A(1)(ac)(ii), 80G(5)]

S. 12A : Registration-Trust or institution-Assessment proceedings-Pendency of application for registration-Registration is granted-Denial of exemption on ground registration granted was prospective and not applicable for Assessment year in question is not proper-Only the profit can be taxed and not the entire receipt if benefit of section 11 is to be denied-Adjustment under section 143(1) is bad in law. [S.11, 12A(2), 12AA, 143(1)]

S. 11 : Property held for charitable purposes-Accumulation of income-Application of income-Non-corpus fund shown at figure higher than investment shown-Matter remanded for fresh adjudication. [S. 2(15), 11(2),11(5), 13(1)(d)]

S. 11 : Property held for charitable purposes-Filing of audit report-Form No 10B was filed before passing of the intimation-Denial of exemption is not valid-Fee for late filing-Filed return within prescribed time-limit-Late fee is not leviable. [S.139(1),143(1),234F, Form No 10B]

S. 11 : Property held for charitable purposes-Accumulation of income-Filing of audit report in Form 10B-Before due date of filing of return-Not mandatory-Filed along with the return-Direction of CIT(A) is affirmed.[S.11(2), 139(1), Form,10B]

S. 10B: Export oriented undertakings-Manufacture or processing-Preparation and export of pickles-Change in characteristic of raw materials from vegetables to bottled pickle, with different use-New product Entitled to benefit-Entire sale proceeds must be received in convertible foreign exchange within stipulated time-Bank realisation certificates, certified statement of forex receipts and certificate of auditor establishing realisation of export proceeds-Eligible for deduction to extent of foreign exchange received during specified period-Entitle to deduction. [S.80IC]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Royalty-Non-Resident-Information technology and systems, applications and products service agreement with Indian subsidiary-Receipt is not fees for technical services and not taxable in India-DTAA-India-Portugal. [S.9(1)(vi), Art.12(4)(a), 12(4)(b), 13]

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Salary-Expatriate employees-Tax deducted at source-Reimbursed by Indian subsidiary on cost-to-cost basis-Reimbursement is not taxable-Not fees for technical services -Not liable for tax deduction at source-DTAA-India-Japan. [S. 192, 195, Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty Deduction at source-Non-resident-Sponsorship agreement-Payment for right to use and display event marks-Having non-exclusive right to use footage relating to events or matches which recipients owned-Not royalty-Allowed refund of excess tax-DTAA-India-Singapore. [S. 195 , Art. 7(1), 12(3)]