S. 237 : Refund -Order of refund attaining finality- Department cannot adjust admitted refund against future dues yet to be adjudicated —Entitle to refund- Department Withholding refund of Assessment Year 2014-15 — Provisions not attracted to refund of assessment Year 2014-15 or any Assessment year prior to Assessment Year 2017-18. [ S.143(1) 144C ,154, 241A , 245 Art , 226 ]

S. 234B : Interest – Advance tax – Paying four instalments of advance tax prior to search and seizure- Communication sent to adjust advance tax against cash seized during search — Date of communication to be taken as date of payment of advance tax [ S.132B 234C ]

S. 234B : Interest – Advance tax -Book profit – No liability to pay advance tax on book profits as per the ruling of High Court – Subsequent over-ruling of High Court decision by Supreme Court — Interest not Chargeable.[ S. 115JB ,234C ]

S. 226 : Collection and recovery -Recovery -Stay -Interim order- Appeal — Right of appeal a statutory- Appeal not maintainable from interim order of Single Judge [ S. 119, 127, 225 , Chhattisgarh High Court (Appeal To Division Bench) Act, 2006, S. 2(1) , Art , 226 ].

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 ]