S. 195 :Deduction at source – Non-resident – Income deemed to accrue or arise in India – Payments made for expert services of Non- Consultancy services – Managerial Service -Liable to deduct tax at source- DTAA-India Indonesia [ S.9(1)(vii)(b), 264 , Art, 12(3)(b), 14, 15 , Art , 226 ]

S. 179 : Private company – Liability of directors -Recovery of tax — Attachment and sale of property — Properties settled on trust for grandchildren – Recovery proceedings Against son -Properties settled on Trust cannot be attached .

S. 158BC : Block assessment – Search And Seizure —Undisclosed Income —Deletion of addition based on facts – No perversity or ambiguity – No substantial question of law [ S.132 , 133A 153C ,158BB 158BC ]

S. 154 : Rectification of mistake -Claim requiring investigation — Deduction cannot be granted in rectification proceedings [ S.139( 5 )

S. 153C : Assessment – Income of any other person – Search -Misquoting the section – Participating in assessment proceedings- Assessment proceedings valid .[ S.153A 292B ]

S. 153A : Assessment – Search- Assessment based on seized material – Addition of income as income from undisclosed source is held to be justified [ S.132 , 153C 292C ]

S. 153 : Assessment – Appellate Tribunal- Order passed to give effect to direction of Appellate Tribunal for limited purposes — No time limit for passing order- Order is not barred by limitation . [ S.153(2A), 153(3),254(1) ]

S. 148 : Reassessment –Notice issued to deceased person is not valid No legal requirement for legal representatives to report death of assessee to Income-Tax Authorities — Not a curable defect- Existence of alternative remedy is not an absolute bar to issue of writ – Notice and order passed was quashed as without jurisdiction [ S.147, 149(1) (b) ,159 292BB , Art .226 ]

S.148 : Reassessment —Amalgamation-Revenue not informed about amalgamation — Return filed in name of assessee-Company and refund received in its name — Notice is held to be valid .[ S.147 , Art 226 ]

S.147: Reassessment —Long-term capital gains — Improvement cost on land – Examined by the Assessing Officer in original assessment proceedings – Notice for reassessment is held to be bad in law [ S.45 , 148 ]