S. 264 : Commissioner-Revision of other orders–Subsidy- Settlement proceedings-Assessee had not raised any dispute regarding subsidy received by it during entire Settlement proceedings till settlement order was passed by Commission, it could not urge Commissioner to examine said issue in exercise of revisional powers. [S. 4, 245D(4), 245F]

S. 260A : Appeal-High Court-Where High Court does not dismiss appeal in limine but has dismissed it after hearing both parties, in such a situation, High Court should frame questions and answer them by assigning reasons accordingly one way or other–Matter remanded – Duty to record reasons. [S. 260A(4), 260A(5)]

S. 254(2A) : Appellate Tribunal–Stay-Appeal could not be decided by Tribunal due to pressure of pendency of cases and delay in disposal of appeal was not attributable to assessee in any manner-Interim protection of stay could continue beyond 365 days. [S. 254(1)]

S. 254(1) : Appellate Tribunal–Duties–Non speaking orders- The CIT(A) allowed the claim of expenditure and depreciation after verification of merits- Tribunal was not right in in law reversing the said conclusion without examination-Masterminded–Liberty is granted to the assessee to bring the issue of reassessment after disposal of appeal by the Appellate Tribunal. [S. 260A]

S. 244A : Refunds–Interest on refunds-Refund of excess tax collected was withheld and refunded by department after a huge delay merely on ground of pendency of appeal filed by revenue– Entitle to interest however not entitle to interest on interest.[S. 243, 244]

S. 220 : Collection and recovery-Assessee deemed in default–Stay-Non speaking order-Directing to pay 20 percent of demand during pendency of appeal is set aside.

S. 215 : Interest payable by assessee–Non–deposit of advance tax of advance tax in respect of consideration received by non resident-Not liable to pay interest.

S. 194J : Deduction at source – Fees for professional or technical services –Doctors-Payment to full time consultant doctors would fall within purview of S.194J as fees for professional services, and not under S. 192 as salary. [S. 192]

S. 194C : Deduction at source–Contractors-Payments for services rendered towards maintenance of its medical equipments-Liable to be deduct tax at source u/s 194C and not under S. 194J of the Act.[S. 194J]

S. 194C : Deduction at source – Contractors – Annual Maintenance Contract in respect of various specialised hospital equipments – Not be in nature of fees for technical services- Deduction of tax at source as contractor- Held to be proper. [S.194J ]