S. 263 : Commissioner-Revision of orders prejudicial to revenue-Specific domestic transaction-Order passed without referring domestic transaction to TPO-Section 92BA(i) was unconditionally omitted without a saving clause-Revision is not valid. [S. 92BA(i)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex parte order-Matter remanded to the Assessing Officer to do deno assessment. [S. 143 (3)]

S. 244A : Refunds-Interest on refunds-Delay in payment of interest on account of technical reasons-Entitle to interest only interest on income tax refund due to assessee upto date of payment.

S. 221 : Collection and recovery-Penalty-Chartered flying of small aircrafts-Tax in default-Financial difficulties-Not remitting the tax deducted at source. [S. 195]

S. 207 : Advance tax-Salary income-Tax deducted at source-Not liable to pay advance tax. [S. 143(1), 192, 207(2), 208, 234B, 234C]

S. 201 : Deduction at source-Failure to deduct or pay-Deducted at the time of payment Amounts not deductible-Deduction at source-Non-resident-Once an amount is disallowed for non-deduction of tax, it cannot be subject to TDS provisions again so as to make assessee liable to interest under section 201(1A) of the Act. [S. 40(ia), 40(a)(ia), 201(1), 201(IA)]

S. 201 : Deduction at source-Failure to deduct or pay-Deducted at the time of payment-Deposited subsequent year-Assessee cannot be treated as assessee in default. [S. 201(1), 201(IA)]

S. 201 : Deduction at source-Failure to deduct or pay-Survey-Rural bank-Non submission of Form 15G and Form 15H-Collected more than 75 percent of Forms-Order levying interest is set aside. [S. 133A, 197A, 201, 201(IA), Form No 15G, 15H, Regional Rural Banks Act]

S. 195 : Deduction at source-Non-resident-Right to use software-Not royalty-Not liable to deduct tax at source. [S. 9(1)(vi), Copy Right Act, 1957, S. 14(b)]

S. 149 : Reassessment-Time limit for notice-Amendment to section 149(1), introduced with effect from 1-4-2012, providing longer time limit of 16 years for reopening assessments in foreign asset cases is expressly stated to be retrospective in nature. [S. 143(3), 147, 149(1)(c)]