S. 245 : Refund-Set off of refunds against tax remaining payable-Adjustment refunds in excess of 20% of outstanding is contrary to instruction No 1914 of 21-3-1996-Assessing Officer was directed to refund amount adjusted in excess of 20 per cent of disputed demand. [S. 220, Art. 226]

S. 237 : Refunds-Commercial establishment-Appeal was decided in favour-Directed to refund the amount with interest with in four weeks-If there are no provision for payment of interest then the interest shall became payable at 12 % p.a. on the amount due after expiry of four weeks. [Wealth-tax Act, 1957, S. 2(ea)(i), 34A, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default- Waiver of interest-Rejection of application without giving an opportunity of hearing was held to be not justified-Matter remanded. [S. 220(2A), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Adjustment of demand-Pendency of appeal before CIT(A)-Department is entitle to seek pre-deposit of only 20 per-cent of the disputed demand-Directed to refund the amount adjusted in excess of 20 percent of the disputed demand. [S. 245, Art. 226]

S. 201 : Deduction at source-Failure to deduct or pay-Conveyance allowance-Additional allowance-Development Officers-Liable to deduct tax at source. [S. 10(14), 192, 264, Art. 226]

S. 197 : Deduction at source-Certificate for lower rate-Interest income-Cryptic order-Assessing Officer cannot ignore the mandate of Rule 28AA-Order was set aside. [S.194A, Art. 226 ]

S. 194O : Payment of certain sums by e-commerce operator to e-commerce participant-Tax deduction at source-Difficulties faced by assesses-CBDT was directed to consider and dispose representation within a period of sex weeks. [S. 119, Art. 226 ]

S. 192 : Deduction at source-Salary-Provision of residential accommodation by employer-Valuation of perquisite-Perquisite-Liable to deduct tax at source-Cannot equated with an accommodation provided by the Central Government-Assessee in default-Bona fide estimate-Penalty cannot be levied-Contrary view of Tribunal. [S. 15, 17(2), 201, 201(IA), ITR, 1962, R. 3(1)]

S. 154 : Rectification of mistake-Contractual receipts-Depreciation on gross receipts-Debatable-Rectification order was not justified. [S. 32]

S. 153 : Assessment-Limitation-Remand to DRP-Tribunal-Order was not passed within stipulated time-Directed to refund the amount with interest. [S. 144C(13), 153(2A), 244A, Art. 226]