S. 241 : Refund-Power to with hold in certain cases-Disposal of appeal, demand raised in assessment order being set aside-It was obligatory on part of tax authorities to refund amount recovered towards discharge of demand raised in reassessment order. [S.69A, 147, 226(3),Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Deposited entire outstanding tax dues along with accrued interest during pendency of appeal-Department itself had purchased land through auction with no third-party rights involved-Department was to be directed to release land to assessee upon receipt of payment from Court Registry. [Art. 136]

S. 220 : Collection and recovery-Assessee deemed in default-Once resolution plan was approved and demand raised by Income Tax Department was not claimed in said resolution plan-Dues, if not forming part of resolution plan, would stand extinguished and no proceedings in respect of such dues for period prior to date on which adjudicating authority (NCLT) granted its approval under section 31 could be continued-Recovery notice issued by Assessing Officer was quashed and set aside [S. 270a, 271 AAC, Insolvency and Bankruptcy Code 2016, S.31, Art. 226]

S. 201 : Deduction at source-Failure to deduct or pay-Deducted tax at a lower rate as payee had secured a certificate from concerned Assessing Officer for deduction of tax at a lower rate-No proceedings under section 201 were warranted-Notice was set aside.[S. 201(1), 201(IA), Art. 226]

S. 199 : Deduction at source-Credit for tax deducted-Assessing Officer had not controverted any of facts as set out by company in its response to verification sought by Assessing Officer, said communication was to be accepted as correct-Assessing Officer was directed to consider response furnished by company as correct and process assessee’s request for TDS credit. [S. 221 (1), Art. 226]

S. 197 : Deduction at source-Certificate for lower rate-Income deemed to accrue or arise in India-Fees for technical services-Royalty-Support services to Indian AEs-Gross charges received-Not taxable as FTS /FIS-Services did not make available either technical knowledge or involed transfer of copyright-DTAA-India-USA [S.9(1)(vi),9(1)(vii), Art. 12(3), Art. 226]

S. 194-I : Deduction at source-Rent-TDS from rent paid to temple-No steps were taken by temple at relevant point of time to establish that TDS need not be deducted-Assessee was not in error in deducting TDS amount-TDS amount cannot be claimed as arrearas-Temple was directed to file an appropriate proceedings and seek a refund from Income tax department.[S. 12A, 197, 197A, Art. 226]

S. 194C : Deduction at source-Contractors-Common Area Maintenance (CAM) charges-Not rent-Tribunal held that the assesseee rightly deducted tax at rate of 2 percent and rate of 10 percent as alleged by the Assessing Officer cannot be applied-High Court affirmed the order of the Tribunal.[S.194I, 201(1), 201(IA), 260A]

S. 179 : Private company-Liability of directors-High Court held that ad. interim orders granted earlier could be confirmed if assessee would deposit 50% of demanded amount with department within eight weeks of today and if no such deposit was made within eight weeks of today, this interim order would stand vacated without further reference to this Court-Against the order of High Court the assessee filed SLP-Supreme Court dismissed the SLP. [Art. 136]

S. 154 : Rectification of mistake-Mistake apparent from the record-Depreciation-Powers of appellate Authority-Merely because an appeal was filed before Appellate Authority or revision pending before Revisional Authority would not preclude Original Authority to rectify any mistake or error apparent from record under section 154 in respect of which either no order has been passed by Appellate/Revisional Authority or yet an order was to be passed.[S. 32, 250,251(ia),260A]