S. 226 : Recovery – Attachment of property – Settlement Commission’s order itself was not conclusive until the request, was dealt with and disposed of order had not attained finality, particularly in the light of the application filed by the assessee. The sale was not barred by limitation. [ S.245C, 245D(4) ,245I, Rule 68B of Schedule II ].

S. 225 : Collection and recovery – Stay of proceedings – Interim stay be granted on condition of payment of 15 Per Cent. of demanded tax

S. 225 : Collection and recovery – Stay – Once the CIT(A) concludes hearing the appeal, the stay application becomes infructuous. CBDT should investigate arm twisting measures, dehors application of the law, adopted by the Revenue for recovery of tax and take corrective measures to ensure AOs are not overzealous in recovering maximum revenue before 31st March.- CBDT was directed to take appropriate measure. [ S.115BBC, 220(6),226, 246A ]

S.206AA: Requirement to furnish Permanent Account Number – where the non-resident payee is resident in a territory with which India has a Double Taxation Avoidance Agreement, the rate of taxation would be as dictated by the provisions of the treaty-DTAA-India- Singapore [ S.4, 5, 90, Art .12 ]

S. 201 : Deduction at source – Failure to deduct or pay – Charge of interest is mandatory even if recipient has paid for short deduction of tax . [ S. 194A ]

S. 201 : Deduction at source – Failure to deduct or pay –Interest is to be levied only from date on which tax was deducted and till date on which tax was deposited, only if such a period exceeds one month however interest would be levied even for delay of a day. [ S. 194A, 201(IA) ]

S. 197 : Deduction at source – Certificate for lower rate – Flaw in decision making process- No Change in facts during period between grant of certificate and order cancelling certificate —Violation of principles of natural justice — Order was quashed . [ S. 263 R.28AA ]

S. 194J : Deduction at source – Fees for professional or technical services –Rendering desktop , help desk, call centre etc was held to be technical services and not maintenance contract [ S.194C ]

S. 194H : Deduction at source – Commission or brokerage – Recharge vouchers supplied to distributors at discount was held to be commission ,considering the principal and agent relation hence liable to deduct tax at source .[ S. 201(1), 201(IA) ]

S. 194H : Deduction at source – Commission or brokerage –Principal and agent -Payment of commission made to advertisement agencies was held to be liable to deduct tax at source . Non compliance was held to be attracted the provision of S. 201 [ S. 201(IA ]