S. 253 : Appellate Tribunal-Death of assessee-mandatory to file a revised form 36-Failure to do so appeal shall stand abated-Liberty is given to the parties to file application for revival along with revised Form No 36 in accordance with law. [S.254 (1), ITAT R, 26, Form No. 36]

S. 234A : Interest-Default in furnishing return of income-Search and seizure-the interest u/s. 234B is to be levied only on the additional tax levied on the enhanced income determined u/s. 153A, r.w.s.143 of the Act. [S. 143(3), 153A 234B]

S. 206AA : Requirement to furnish Permanent Account Number-Deduction at source-Short deduction of tax-Non provision of PAN-Section 206AA cannot override DTAA in case of payment made to non-resident. [S. 90, 195]

S. 201 : Deduction at source-Failure to deduct or pay-Royalties/fees for technical services-Payment made to US based company towards cost reimbursement on which parties had equal right to use and not paid amount to royalty, levy of interest u/s. 201(1A) is unjustified-DTAA-India-USA. [S. 9(1)(vi), 195, 201 (IA), Art, 12]

S. 195 : Deduction at source-Non-resident-Agency Agreement-Principal and agent relationship-Sales commission for services rendered outside India-Not liable to deduct tax at source. [S. 5(2), 9(1)(vii), 40(a)(i)]

S. 194C : Deduction at source-Contractors-Provision is applicable only when assessee has paid or credited any charges covered thereunder-Estimated excessive wastage treated as Making charges-Disallowance cannot be made for failure to deduct tax at source. [S. 40(a)(ia)]

S. 154 : Rectification of mistake apparent on record-No format prescribed for rectification application-A simple letter can be considered as a rectification application even if it does not mention to be a rectification application-substantial justice prevails over technical consideration-Revenue cannot take undue benefit of the negligence of Assessee with regards to his rights-Long term capital gains on sale of property is directed to be excluded. [S. 45].

S. 153C : Assessment-Income of any other person-Search-No incriminating evidence found-Addition cannot be sustained.[S. 132]

S. 153C : Assessment-Income of any other person-Search-Cash Credits-Addition cannot be made in the absence of any incriminating materials found during search-Addition cannot be made without providing copies of statement recorded and an opportunity of cross examination. [S. 68, 132]

S. 153A : Assessment-Search-Valuation report-Valuation report cannot be held to be incriminating material-Addition held to be not valid-DDIT (Inv)/ADIT (Inv) was empowered to make reference to Valuation Officer inserted by section 132(9D) only after 1-4-2017 by an amendment by Finance Act, 2017 [S. 132,132(9D), 142A]