S. 28(i) : Business income-Income from house property—Income from sublicensing of property—Assessable as business income.[S. 22]

S. 17(2) : Salary-Perquisite-Amendments made to section 17(2)(ii) by Finance Act, 2007, whereby employees allotted bank-owned accommodation were deemed to have received a concession in matter of rent respecting such accommodation, were constitutional and valid-Amendments made to section 17(2)(ii) by Finance Act, 2007 with limited retrospective effect from 1-4-2002, do not violate article 14 of Constitution or other constitutional provisions.-Provision creating legal fiction – Purpose of legal fiction to be ascertained .[S.17(2)(ii), R. 3(1) Art. 14, 19(1)(g), 226]

S. 12A : Registration-Trust or institution-Education-Providing vocational training-Eligible for registration. [S. 2(15), 12AA]

S. 10(20) : Local authority-Not claimed the benefit-Order of High Court is set a side and the matters are remanded to the High Court for consideration afresh in accordance with law and on their own merits.[S. 11, 12, Art. 136]

S. 4 : Charge of income-tax -Amount received for surrender of right in patent and trademark/negative covenant—Capital receipt. [S. 28(i)]

S. 276CC : Offences and prosecutions- Failure to furnish return of income- Illness of assessee-Prosecution is not valid- Discharge application is allowed. [S. 139(1), Criminal Procedure Code, S. 245]

S. 271AAA : Penalty- Search initiated on or after 1st June, 2007- No specific query on manner of disclosure- Failure to substantiate the manner of undisclosed income was earned- Order of Tribunal deleting the penalty is set aside. [S. 132(4),260A, 271AA(2)]

S. 271AAA : Penalty- Search initiated on or after 1st June, 2007- Failure to substantiate the manner of undisclosed income was earned- Order of High Court is affirmed- SLP of assessee is dismissed.[S. 132(4),271AA(2), Art. 136]

S. 263 : Commissioner- Revision of orders prejudicial to revenue-Order of High Court on identical issue for different assessment year- Matter remanded to commissioner. [Art. 226]

S.234E : Fee-Default in furnishing the statements- Deduction of tax at source-Submission of statement- Amendment with effect from 1-6-2015- Amendment not retrospective-Not applicable prior to 1-6-2015.[S.200A(1)(c), Art. 226]