S. 194C : Deduction at source-Contractors-Person responsible for paying-It’s the user who is person responsible for paying, and not the intermediary-Intermediary in the instant case is an ‘aggregator’ and not a service provider and hence cannot be treated as assessee in default. [S. 201(1), 201(IA), 204]
S. 184 : Firm-Registration-Partnership deed on lesser value stamp paper-Remuneration paid to partners cannot be disallowed and firm cannot be assessed as an AOP.
S. 158BC : Block assessment-Agricultural income disclosed prior to search-Addition cannot be made. [S. 158BB]
S. 153C : Search and seizure-assessment of third person-setting aside assessment order on ground of lack of jurisdiction for failure by assessing officer of person in respect of who search conducted to record satisfaction note. Department challenged on merits of assessment without challenging jurisdiction. Appeal not maintainable. [S. 153A]
S. 153C : Assessment-Income of any other person-Search-Addition in the hands of third person based on information obtained during search and seizure proceedings-Primary onus on revenue to prove falsehood of the assessees submissions-No addition can be made merely on basis of suspicion-cogent material required to make addition. [S. 132(4)]
S. 147 : Reassessment-Specific Information-Reassessment was held to be valid-Addition of salary is held to be not justified. [S. 69A, 148]
S. 147 : Reassessment-Deemed dividend-Without bringing any fresh material on record, on fresh application of mind-Reassessment is bad in law-On merit also addition as deemed dividend was deleted. [S. 2 (22)(e)]
S. 147 : Reassessment-Change of jurisdiction of Assessing Officer-Reassessment order passed by the ITO after the transfer under section 127 to Dy.CIT-Order quashed-Reassessment order originally framed by ITO was without jurisdiction. [S. 127, 129, 148, 153A, 263]
S. 147 : Reassessment-After the expiry of four years-no allegation about non-disclosure of full and true particulars in original assessment-Reopening is bad in law. [S. 148]
S. 145 : Method of accounting-Ad hoc method of accounting-Followed by AO and assessee-Held unacceptable-Remand-Fresh consequential grounds-Permissible-Matter remanded to the Assessing Officer.