S. 251 : Appeal – Commissioner (Appeals) – Power of enhancement – Action plan -The CBDT should reconsider the direction in the Central Action Plan of offering incentives to Commissioner (Appeals) to enhance assessments and levy penalty- From the action plan, it is not clear as to the utility of the norms set which the Commissioner (Appeals) has to achieve- If the purpose of setting of norms is to evaluate the performance of the Commissioner (Appeals) there would be all the more reason why the above quoted portion of the action plan be reconsidered by the CBDT.[ S.119 , 250 ]

S. 226 : Collection and recovery Stay of demand- The CBDT’s Circulars & Instructions are in the nature of guidelines & cannot substitute or override the basic tenets – The AO is required to assist a taxpayer in every reasonable way-.Even if the assessee has not specifically invoked the three parameters for grant of stay, it is incumbent upon the AO to do so & pass a speaking order.[ S.220(3) , 220 (6) ]

S.28(va) :Business income – Capital or revenue – Sale of a technical concept, that the assessee developed on his own, with respect to website malware monitoring- Test of human probabilities has to be applied to decide whether what is apparent is real- Assessable as business income . [ S. 28 (v) ,45, 55(2)(a) ]