S. 147 : Reassessment–With in four years- General allegation-No violation of provisions of S. 11(3)(d)-Reassessment is bad in law. [S.10(23C), 11, 12AA, 13, 148 ]

S. 145A : Method of accounting–Interest-Compulsory acquisition of Land — Interest on enhanced compensation—Assessable in year of receipt under head Income from other sources. [S. 2(28A) 56(2)(viii), Land Acquisition Act, 1894, S.28]

S. 145 : Method of accounting-Bank-Guidelines of Reserve Bank of India-Unreconciled outstanding amounts in inter branch accounts transferred to reserves through profit and loss account-Amount not assessable as Income [ S.28(i), Banking Regulation Act, 1949]

S. 143(3) : Assessment-Income from undisclosed sources-Cash deposits not explained–Addition is held to be justified. [S. 69]

S. 143(3) : Assessment-Income from undisclosed sources- Purchase of property-Source of funds was not explained satisfactorily-Reduction of addition by Tribunal is held to be not justified.[S. 254(1)]

S. 143(3) : Assessment–Income from undisclosed sources–real estate business-Purchase of land–Alleged cash receipts-Price of the land was paid with other entries in the bank and there was nothing to show that a cash was received in excess of the agreement–Deletion of addition is held to be justified.[S. 69]

S. 115JB : Book profit-Capital gains-Adjusted book profits eligible for benefit under S.54EC. [S. 45 54EC, 115JA(4), 115JA(5)]

S. 92C : Transfer pricing–Arm’s length price–Comparable-Unless ex facie perversity in the findings of the Tribunal is established-Appeal is not maintainable.[S. 260A]

S. 92C : Transfer pricing–Arm’s length price–Comparable–No question of law. [S. 260A]

S. 80IA : Industrial undertakings–Infrastructure development- Maintaining and operating railway sidings under agreement with principal contractor who had entered into agreement with railways and recognised by railways as transferee- Entitle to deduction-Object and intent of legislature is considered. [S. 80IA(4)]