S. 11 : Property held for charitable purposes-Objective of generating and propagating innovative ideas on housing,-Construction activity carried on during the year-Denial of exemption is justified. [S. 12AA]

S. 11 : Property held for charitable purposes-Activities of providing swimming pool facilities for aquatic events and training and facilities for other sports and squash, billiards and table tennis etc., were activities of carrying out object of general public utility-Entitle to exemption. [S. 2(15)]

S. 11 : Property held for charitable purposes-Application of income-Trust is allowed to carry forward deficits of earlier years and set it off against surplus of subsequent years-Accumulation of income-Amendment is applicable from 1-4-2022 and will, accordingly, apply in relation to assessment year 2022-23 and subsequent assessment years. [S. 10(23C)]

S. 10 (23C) : Educational institution-Deficiency in completeness of information sought-Matter remanded. [S. 10(23C)(vi)]

S. 10(13A) : House rent allowance-Loan to spouse-Purchase of house property in the name of wife-House rent paid to wife-Denial of exemption is not valid. [S. 64]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Granting access to its data base and user of data base-Not to be considered as royalty-Not liable to deduct tax at source-DTAA-India-USA. [Art. 12]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Management support services to its Indian subsidiary-Master consultant sharing agreement to supply manpower-Miscellaneous services to third parties in India-Not taxable as FIS-DTAA-India-USA. [S. 9(1)(vi), Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Information technology support services to its group entities-Matter remanded-DTAA-India-USA. [S. 9(1)(vii), Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Supply of software embedded in hardware equipment-Not royalty-Addition was deleted-DTAA-India-France. [Art. 13]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Business of marketing advertisement time of different television channels-Secret formula or process-payment made for utilization of transponder centered on a satellite would not constitute royalty-Not liable to deduct tax at source-DTAA-India-USA-UK-Malaysia. [S. 195(2), Art. 12, 13]