S.145: Method of accounting -Mercantile system of accounting—Accrual of income -Retention money on contract —Cannot be included income .[ S.4 , 5 ]

S. 144C : Reference to dispute resolution panel – Transfer pricing – Arm’s length price – Direction By Dispute Resolution Panel – Writ is not maintainable [ S.92C, Art. 136, 226 ]

S. 127 : Power to transfer cases – Transfer from Assessing Officer- Agreement between two higher authorities — Opportunity of hearing should be given . [ Art. 226 ]

S. 115JB : Book profit – Capital gains —Indexed cost of acquisition to be considered [ S.45 , 48 ]

S. 92C : Transfer pricing – Arm’s length price –Comparable uncontrolled price method or the transactional net margin method- Question of fact- Commission – Finding of fact . [ S.37(1) , 254(1) 260A ]

S. 92C : Transfer pricing – Arm’s length price – Instruction of CBDT is binding on revenue -Instruction No .3 of 2003 ( 2003 ) ( 261 ITR 51 (St) [ S.92CA ]

S. 92C : Transfer pricing – Arm’s length price – Internal transactional net margin method -Method adopted – No question of law [ S. 92 to 94B, 260A ]

S. 80IA :Industrial undertakings – Infrastructure development- Appellate Tribunal – Container freight station — Part of inland port — Tribunal cannot ignore decision of co-ordinate Bench- Matter remanded to the Assessing Officer to apply the decision of Tribunal [ S. 253 , 254(1)

S.57: Income from other sources — Deductions —Interest payment for earning of income – Held to be deductible . [ S.56 ]

S.54F : Capital gains- Investment in a residential house Sale of capital asset and construction or purchase of residential house within stipulated time —Purchase or construction need not be made out of sale consideration for capital asset . [ S.45, 54(1) ]