S. 144B : Faceless Assessment-Principle of natural justice-Order passed without giving an opportunity of hearing-Order is set aside. [S. 144B(9)]

S. 144B : Faceless Assessment-Request for personal hearing-Must be given opportunity of personal hearing.[S,144B(7), Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without giving an opportunity-Order is set aside.[S.58, 115BBE, Art. 226]

S. 144 : Best judgment assessment-Question of fact-Alternate remedy-High court cannot investigate into facts-Writ petition is dismissed. [S. 153, Art. 226]

S. 124 : Jurisdiction of Assessing Officers-Transfer of case from Mumbai to Pune-Order of assessment by Assessing Officer of Mumbai is not valid. [S. 143(3)]

S. 92CA : Transfer pricing-Reference to Transfer Pricing Officer-Arm’s Length price-No interest was paid to creditor or supplier nor any interest has been earned from unrelated party-Deletion of addition by the Tribunal is affirmed. [S. 260A]

S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Specified domestic transaction-Marketing intangibles-Deletion of addition by Tribunal-Order of Tribunal is affirmed. [S. 260A]

S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Specified domestic transaction-Exclusion of comparables based on occurrence of financial events and functional dissimilarities is correct.[S.92CA, 260A]

S. 80P : Co-operative societies-Binding precedent-Not following the decision of Supreme Court-Assessment order is not valid-Alternative remedy-Not absolute bar.[S.80P(ii)(d), Art.226]

S. 80IA : Industrial undertakings-Enterprises engaged in infrastructure development-Audit report-Not filed along with the return-Amendment with effect from 1-4-2020-Not raised before the Tribunal-Cannot be raised first time before High Court.[S. 44AB, 80IA(4)(v), 80IA(7) 80AC, 260A, Form No 10CCB]