S. 194D : Deduction at source-Insurance commission–Tax was rightly deducted on net commission excluding service tax.

S. 194C : Deduction at source–Contractors-Services clerical in nature-Not technical or managerial services-Provisions of S.194C is applicable and not S.194J [S. 194J]

S. 153B : Assessment-Search and seizure–Limitation-Order of assessment was despatched on last day prescribed–Not barred by limitation.[S. 132]

S. 153A : Assessment–Search-Undisclosed income-Books of account found unreliable-Estimate of income on the basis of estimate is held to be valid. [S. 132(4)]

S. 148 : Reassessment–Notice issued in name of deceased assessee—Department attempting to correct error by changing name of entity in reasons to believe”—Not curable defects notice is invalid –Failure to issue notice u/s. 143(2) with in prescribed time – Reassessment is in valid. [S. 143(2), 147, 159, 29BB]

S. 147 : Reassessment-After the expiry of four years-Approved garrulity fund –Failure to produce original order of approval does not amount to failure to disclose material facts–Reassessment notice is held to be not valid. [S. 36(1)(v), 148]

S. 147 : Reassessment-After the expiry of four years-No new tangible material- Disclosing and explaining all material facts during assessment proceedings-Deficiency in reasons recorded cannot be rectified in affidavit-Reassessment is bad in law.[S. 143(3), 148 ]

S. 147 : Reassessment-After the expiry of four years-Benefit of Double taxation benefit–Tax residency certificate-Introduced subsequently-Reassessment is bad in law-DTAA-India–UAE [S.148, Art. 4(b)]

S. 133A : Power of survey–Income from undisclosed sources- Disclosure in the course of survey–Project completion method- Addition can be made only in the year of completion of project- Deletion of addition is held to be justified. [S. 69A, 145]

S. 132 : Search and seizure–Validity-Objection that panchas were not present at the time of search- Cannot be raised for first time. before CIT(A) after a period of three years . [S. 153A]