S. 143(3) : Assessment – No violation of principle of natural justice – Alternative remedy is available – Writ is held to be not maintainable [ S.156 , 281B, Art , 226 ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Scope of Explanation 2(a) – Mere lack of necessary enquiries cannot lead to revision- Reassessment is held to be bad in law . [ S.11, 12, 13 ]

S. 253 : Appellate Tribunal – Power to condone delay – delay of 654 condoned. [ S. 253 (5), 254 (1)]

S. 194C: Deduction at source – Contractors – Payments for maintenance charges – No failure to deduct tax.[ S.194I , 201(1), 201( 1A)]

S. 153C : Assessment – Income of any other person – Search and seizure – Disallowance of expenses – the scope of making assessment of total income in an unabated assessment proceedings is limited – can be only of income that is not disclosed and which is detected or which emanates from material found in search of some other person and which relate to the Assessee. [ S.132 ]

S. 153A : Assessment – Search or requisition – The scope of making assessment of total is limited – Can be only of income that is not disclosed and which is detected or which emanates from material found in search.[ S.132 ]

S. 143(3) : Assessment – Validity – Assessment on a non-existent entity is bad in law

S. 92C : Transfer pricing – Arms’ length price – A company engaged in KPO services is not comparable to software development service company.

S. 92C : Transfer pricing – Arms’ length price – Availment of support services from AE had benefitted business of assessee – Thus, ALP of management fee paid to AE could not be determined at nil.

S. 92C : Transfer pricing – AMP expenditures incurred for creating awareness about the product is purely business expenditures and thus, outside the purview of international transactions. Hence, no TP adjustment on account of AMP expenses are required to be made.[ S.92B]