S. 194C : Deduction at source-Contractors-Contractual work of up-linking and broadcasting programmes-Not technical services-Rightly deducted the tax as per section 194C of the Act-Provisions of Section 194J is not applicable. [S. 9(1)(vii), 194J]

S. 153A : Assessment-Search-Bad debt-No incriminating documents-Deletion of addition is held to be justified.

S. 148 : Reassessment-Service of notice-Notice to an authorised representative-Representative appeared before the Assessing Officer-Alternative remedy-Writ is held to be nor maintainable. [S. 147, 246, 292BB, Art. 226]

S. 147 : Reassessment-Business loss-Share dealing-Allowed after making thorough scrutiny-Review of assessment is not permissible. [S. 28(i), 148]

S. 147 : Reassessment-Guideline value-Cannot be the basis for reopening of assessment. [S. 45, 69, 148, Art. 226]

S. 147 : Reassessment-Capital gains-Agricultural land-Later the property used for commercial purposes-No new tangible material-Reassessment is held to be bad in law. [S. 2(14), 54F, 148]

S. 145A : Method of accounting-Valuation-Excise duty-Excisable goods manufactured and lying in stock, excise duty element is not to be included in valuation of closing stock.

S. 144C : Reference to dispute resolution panel Limited remand by the Appellate Tribunal-Order structured on wrong legal premises-Alternative remedy is not a bar-Order quashed and directed to pass the order in accordance with the direction of the Appellate Tribunal. [Art. 226]

S. 139 : Return of income-Mandatory file E. fling of return-Notice issued to Additional Solicitor General of India. [Rule 12, Art. 226]

S. 132B : Application of seized or requisitioned assets-Recovery of tax-Money seized by police and deposited in Court-Remedy to the Assessing Officer to apply appropriate Court. [S. 226 (4), Art. 226]