S. 225 : Collection and recovery – Stay of proceedings -Pendency of rectification application- Demands raised when application for rectification pending before jurisdictional Assessing Officer — Demand stayed till the disposal of rectification application [ S. 143(1), 154 , Art . 226 ]

S. 221 : Collection and recovery – Penalty – Tax in default – Failure to deposit tax deducted – Survey- Financial stringency not relevant — Levy of penalty justified [ S.201(1) 201(IA) ]

S. 220 : Collection and recovery – Assessee deemed in default – Waiver of interests – Default in filing return —Deferment of advance tax —Genuine hardship-Rejection of application for waiver of interests is held to be not valid [ S.220(2A ) 234A 234B 234C ]

S. 201 : Deduction at source – Failure to deduct or pay – Liability of firm is liability of its partners — Partnership has no separate existence from its partners-A demand raised on the managing partner does not in any way mean that the claim against the other partners has been given up- Liability of partners is joint and several. [ S.191 , 194A ]

S. 195 :Deduction at source – Non-resident – Income deemed to accrue or arise in India – Fees for technical services – Prospecting for business but not establishing any business – Liable to deduct tax at source- DTAA-India -United Kingdom [ S.9(1)(vii)(b), 264 , Art, 13(5) , Art , 226 ]

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 ]