S. 45:Capital gains –Agricultural land – Mere categorization of land as Nilam (Paddy land) in revenue records is not sufficient to treat land as agricultural land – Land not being used for agricultural purposes assessable as capital gains .[S.2(14)(iii)]

S. 43(6) : Written down value – For computing WDV depreciation allowed under the State enactment cannot be reduced [S.32 . Kerala Agricultural Income-tax Act, 1991 ]

S. 41(1) : Profits chargeable to tax – Remission or cessation of trading liability – Students who could not pass the examination would get 50 percent of fees as refund within two months from the declaration of results of examination – Contract between parties clear and Tribunal is right is holding that the unclaimed amounts were assessable to tax as deposit changed its character into income.

S. 11 : Property held for charitable purposes – Application of income -Wrirte back of depreciation was allowed to be carried forward for application of income of subsequent years [ S.32 ]

S. 281 – certain transfers to be void – Tax Recovery officer (‘TRO’) has no jurisdiction to declare transaction of transfer of property as null and void in proceedings under rule 16 of Second Schedule to Act [ S.220, R.48 ]

S. 237 : Refunds –CBDT- Excess deduction of tax deduction at source -Delay in disposal of application for refund by CBDT- High Court ccondones delay for making belated TDS refund claim for bonafide reason and directs the AO to decide on merits [ S. 119, 195 ]

S. 234A: Interest – Default in furnishing return of income -Bonafide family dispute -Entitle to waiver of ninterest . [ S. 119,133A, 148,234B, 234C]

S. 222 Collection and recovery – Certificate to Tax Recovery Officer -Time limit for sale of attached immovable property – the order of the DRT becomes final only after expiry of period prescribed for filing appeal and therefore 3 year period as stipulated by rule 68B for sale of attached property should be determined from such date when the order of DRT becomes final- Sale was held to be not time barred .

S. 206C: Collection at source – Scrap – Items used by the buyers in manufacturing of other items cannot be considered as scrap,hence not liable to collect tax at source .

S. 195A; Deduction at source – Net of tax – Salary and tax both were borne KSEB, in whose project assessees were employed and, therefore, provisions is applicable -Amount paid as tax would be included as salary [ S.192 ]