S. 9(1((i) : Income deemed to accrue or arise in India – Business connection – Fees for professional or technical services – Deduction at source Amount paid to surveyors to settle the amount on cost to cost basis – No permanent Establishment in India – Not liable to deduct tax at source -DTAA- India -UK .[ S, 9(1)(vii), 90 194J ]

S. 264 :Commissioner – Revision of other orders – Application for refund — Delay in filing application not explained – Dismissal of revision application is held to be valid . [ S.119 (2)(b) Art , 226 ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue –Export business- Every loss of revenue as a consequence often order of the Assessing Officer cannot be treated as prejudicial to the interests of the Revenue- Revision is held to be not valid . [ S.80HHC ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Amalgamation – Accumulated Loss and unabsorbed depreciation – Both conditions to be satisfied concurrently- Sick Industrial Companies (Special Provisions) Act, 1985, Act override those of the 1961 Act- Additional depreciation – Revision is held to be not valid .[ [S.72(2) 72A , Sick Industrial Companies (Special Provisions) Act, 1985, S. 18 32(2) ]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Duty of Tribunal to decide on merits – Appeal dismissed ex- parte for non prosecution- Granted liberty for recall of order – Application for recalling the order rejected on ground of limitation – Date of communication or knowledge, actual or constructive, of the orders sought to be rectified or amended under S. 254(2) of the Act becomes critical and determinative for the commencement of the period of limitation- Rejection of rectification is held to be not valid . [ S.254(1) ,Appellate Tribunal) Rules, 1963, R. 24 , 35 ]

S.226: Collection and recovery – Stay- Pendency of appeal -High pitched assessment -Notional rent -Prima facie case for grant of stay [ S.12A , Art , 226 ]

S.226: Collection and recovery -Appeal Against assessment pending before Tribunal — High Court will not interfere- Department was directed to release the buses solely for use in college activities – Tribunal is directed to take up the stay petition and appeal for hearing and disposal forthwith . [ S. 12AA, 153A , Art .226 ]

S. 179 : Private company – Liability of directors -Inability to recover dues from company — Revenue should establish inability to recover due from the Company. [ Art .226 ]

S. 179 : Private company – Liability of directors – Auction sale of attached property – A going concern by virtue of order of National Company Law Tribunal does not alter situation of default of tax [ Art .226 ]

S. 158BD : Block assessment – Undisclosed income of any other person – Search on partners- Assessment in status of Association of persons Justified — Levy of interest u/s 158BFA(1) is held to be valid . [ S.184 158BFA(1) ]