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 ]

S. 192: Salary – Deduction at source – Non-Resident — Employees rendering services on deputation at USA and Germany on assignment basis – Not liable to tax in India as services were rendered there hence not liable to deduct tax at source -DTAA- India – USA- Germany [ S. 2(45) 4, 5(2), 9(i)(ii), 90, 192 , 195,Art. 25 , 23 ]

S. 170 : Succession to business otherwise than on death -Assessment— Amalgamation of companies — Assessment on company which is non-existent was held to be not valid- Assessment was not procedural irregularity which can be curable. [ S. 143(3), 292B ]

S. 164:Representative assessees – Charge of tax –Association of Persons — Trust formed for providing financial assistance to self-help groups —Assessee taxable as association of persons at maximum marginal rate on entire income not merely on surplus.-Principle of mutuality is not applicable- Liable to deduct tax at source- Matter remanded to AO [ S.4, 40(a)(ia) , 160, 167 ]

S. 158BD: Block assessment – Undisclosed income of any other person –Recording of reasons – Issue of Second (Fresh) Notice under S. 158BD of the Act is valid [ S. 132,148 , 158BC ]

S. 158BC : Block assessment – Undisclosed income- Inflated sales — Report of special auditors — No Unqualified Acceptance Of Figures Of Special Auditors — Matter remanded to quantify inflated income . [ S.158BB ]

S. 154 : Rectification of mistake –Miscalculation of interest under S. 220 can be corrected [ S. 220,244(IA) 245(4), 245C, 245D(6A) ]

S. 153D : Assessment – Search – Approval -Order passed by the Assessing Officer without approval of Joint Commissioner was held to be bad in law [ S. 153C ]

S. 153C: Assessment- Income of any other person- Search and seizure – AO is required to arrive at a conclusive satisfaction that documents belongs to a person other than searched person [ S. 132(4A)(i), 158BD,292C ]

S. 153A : Assessment – Search- Merely on the basis of contract for professional receipt addition cannot be made