S. 246A : Appeal-Commissioner (Appeals)-Appealable orders–Denial of liability–Not confined only to the liability to be assessed u/s. 143(3) of the Act-Liability to pay tax u/s. 115Q is also appealable order–Alternative remedy is available-Writ is not maintainable. [S. 15QA, 143(3), Art. 226]

S. 234E : Fees under section 234E-Transaction where purchase of multiple flats is made through a single letter of allotment and separate TDS statement are filed–Not to be treated as single transaction–Levy of fees is held to be valid-Appeal against levy of fees under section 234E is maintainable before CIT(A). [S. 194IA, 200(3), 246A]

S. 206C : Collection of tax at source-Sale of scrap–Tax cannot be collected at source on those items which are capable of being used as such without any modification. [S. 206 (1)]

S. 195 : Deduction at source-Non-resident-Income deemed to accrue or arise in India–Royalty–Doctrine of treaty override–DTAA-India–Singapore [ S.9(1)(vi), Art.12]

S. 160 : Representative assessee-Transparent entities-When an assessee is a representative assessee of a tax transparent entity, it is the status of beneficiaries or constituents of tax transparent entities which is relevant for the purpose of determining treaty protection–DTAA–India–Netherlands. [S. 10(38), 45, Art.13]

S. 154 : Rectification of mistake-When issues were debatable one, where more than one opinion was possible, no adjustment under section 143(1)(a) is permissible. [S. 143(1)(a)]

S. 154 : Rectification of mistake–Failure to consider the Judgement of High Court or Supreme Court–Mistake apparent from record-Can be subject matter of rectification though the claim is not made during original assessment proceedings or appellate proceeding.

S. 153A : Assessment-Search or requisition-Share application moneys-no evidence of receipt of unsecured loan-In the absence of incriminating material found during search-Addition on account of share application money is held to be not justified. [S. 68, 132(4)]

S. 153A : Assessment-Search or requisition-Assessment for relevant year completed-No addition could be made. [S. 68, 132]

S. 153A : Assessment–Search-Share application money–No incriminating material was found–Addition cannot be made–Opportunity to cross examination must be given of the entry operators. [S. 68, 132]