S. 133A : Survey–Residential premises-Conversion of survey in to search Survey at residential premises is held to be invalid. [S. 131, 132]

S. 132 : Search and seizure–Warrant of authorisation-Locker keys were found–Jewellery was seized-Search and seizure is held to be valid. [R. 112(1)]

S. 120 : Jurisdiction of income-tax authorities-Appointment of ITO-Pass percentage-Modification from 26-05 2008–No retrospective effect. [Departmental Examination Rules for ITOs 1998 R. VI]

S. 92CA : Reference to transfer pricing officer–It is incumbent upon Assessing Officer to pass a draft assessment order under S. 144C of the Act. [S. 92CA(3), 144C]

S. 92C : Transfer pricing–Pro-rata adjustment considering only associated enterprises-Matter remanded-No question of law. [S. 260A]

S. 92C : Transfer pricing–Arm’s length price–Know-how–Royalty-TPO is not justified in making the addition without applying any specified method.

S. 80IB(10) : Housing projects-Residential plus commercial-Commercial user is permitted by local authority was within local limits-Entitle to exemption.

S. 80IA : Industrial undertakings-Manufacture-Activity of compression of natural gas into CNG amounted to manufacture-Entitle to exemption. [S. 2(29BA)]

S. 69C : Unexplained expenditure–Bogus purchases-Alleged use of five credit cards by friends–In response to summons the friends refused use of cards–Addition is held to be justified. [S. 131]

S. 69C : Unexplained expenditure–Bogus purchases-Tribunal is justified in restricting addition on account of alleged bogus purchases to 25 per cent.