S. 263 : Commissioner – Revision of orders prejudicial to revenue – Book profit – Decommissioning levy, interest on decommissioning fund, interest on R & M fund and interest on R & D fund to profit as per profit and loss account – Revision was held to be not justified when in order passed by Commissioner, there was no mention as to under which category of Explanations (a) to (k) of section 115JB(2) these four items would fall- Order of Tribunal quashing the revision order was affirmed [ S. 115JB , 143(3) ]

S. 194H : Deduction at source – Commission or brokerage –No principle agency relation ship -Laboratory and testing services – laboratory and testing services to customers through its own and through third party collection centres- Not liable to deduct tax at source . [ S. 201 (1), 201(1A) ]

S. 194D : Deduction at source – Insurance commission – Insurance Agent – Survey – Foreign travel expenses – Expenses were paid directly to service provided – No amount was paid to the agents – Not liable to deduct tax at source – Order of Tribunal is affirmed [ S. 133A, 194J, 201(1), 201(IA) ]

S. 194A : Deduction at source – Interest other than interest on securities – Builder –Judgement debt – Compensatory interest failure to hand over possession of flat – TDS was not liable to be deducted. [ S. 2(28A) , Real Estate ( Regulation & Development ) Act 2016 (RERA ) Art , 226 ]

S. 148 : Reassessment –Merger – Notice issued in the name of entity which had ceased to exist – Fundamental error – Which cannot be corrected under section 292B of the Act [ S. 147 , 292B , Art , 226 ]

S. 147 : Reassessment –With in four years- Jurisdictional issue – Capital gains –Large deduction of expenses – Exemption claimed – Prima facie showing escapement of income – Notice of reassessment is held to be valid – Writ is held to be not maintainable [ S. 45, 54F , 143(1), 148 , Art , 226 ]

S. 147 : Reassessment –With in four years- Waiver of loan – Change of opinion- Query raised during regular assessment proceedings – Order of Tribunal affirmed – No question of law [ S. 28(iv), 41 (1)) 148]

S.147: Reassessment – After the expiry of four years – Capital gains – Sale of property – No failure to disclose material facts – Validity of notice to be examined on the basis of reasons recorded wile issuing the notice – The notice cannot be justified by filing affidavit or by oral submissions – Notice was held to be not valid [ S. 45, 148 , Art , 226 ]

S.147: Reassessment – After the expiry of four years – Duty of assessee only to disclose facts and not to draw inferences – Notice has to state which facts not disclosed – Change of opinion -Notice was quashed [ S. 80IB(10) , 148 , Art , 226 ]

S.147: Reassessment – After the expiry of four years – Loss disclosed and allowed in original assessment – No failure to disclose material facts – Notice to withdrawal of loss allowed – Held to be not valid [ S. 143(3), 148 , Art , 226 ]