S. 245R : Advance rulings-Application-Applying for nil tax withholding certificate-No proceeding pending-No bar on application-Matter examined in proceedings under section 195 or under Section 197-Applications maintainable-Capital gains-Transfer of shares- Mauritius Company of shares in Singapore company to Luxembourg Company-Singapore Company Holding Shares In Subsidiaries In India -Application is maintainable-Tax Avoidance-See-through Entities to avail of benefits of Double Taxation Avoidance agreement between India and Mauritius-No strategic Foreign Direct investment in India-Arrangement a preordained transaction created for Tax Avoidance purpose-Application not maintainable DTAA-India –Mauritius. [S. 195, 197]

S. 245D : Settlement Commission-Principles of natural Justice- Search and seizure-Block assessment. [S. 132, 158BC, 158BD, Art. 226]

S. 241A : Refund- Withholding of refund in certain cases-Orders set aside and authorities directed to reconsider whether refund amount or part thereof liable to be withheld. [S. 143(1), 264, Art. 226]

S. 234A : Interest-Default in furnishing return of income-Assessment consequent on order of remand-Interest payable. [S. 2(8), 143(3) 144]

S. 194I : Deduction at source-Rent-Lump sum paid for getting long lease-Not rent-Tax not deductible at source on such payment.

S. 161 : Liability of representative assessee-Trustee-Beneficiaries to share benefit as per their investment-Shares determinable. [S. 4, 5, 164]

S. 158BB : Block assessment-Tribunal deleting the addition is held to be not valid-Order of Tribunal not based on facts-Order perverse and gives rise to substantial question of law. [S. 132, 158BH, 260A]

S. 147 : Reassessment-Failure to disclose material facts-Writ is held to be not maintainable. [S. 148 , Art . 226]

S. 147 : Reassessment-Subsequent information from documents impounded during survey of cash transactions- Reassessment proceedings valid. [S. 133A ,148 Art. 226]

S. 147 : Reassessment-Information from investigation wing-HSBC Bank located in Switzerland-Procedural irregularities-Cannot be raised first time before High Court. [S. 143(2), 148 , 260A, 292BB]