S. 2(1A) : Agricultural income – Rubber manufacturer – Sale of rubber trees and timber cannot be brought to tax under rule 7A [ R.7A ]

S.148: Reassessment — Notice -Principal Officer- Notice issued in the name of Principal officer was quashed [ S.2(35(b) , 147 , Art . 226 ]

S. 2(22)(e):Deemed dividend – Amount received from subsidiary company as advance for providing corporate guarantee- Addition cannot be made as deemed dividend .

S. 2(22)(e):Deemed dividend – Director – No evidence to prove that the advance was in respect of sale of land – Addition as deemed dividend is held to be justified .

S. 2(22)(e):Deemed dividend – Share holder – Not a shareholder in a company from which loan was received – Loan amount cannot be assessed as deemed dividend

S. 2(22)(e):Deemed dividend – Deposit for purchase of premises – Addition cannot be made as deemed dividend – No question of law .[ S.260A]

S. 2(22)(e) : Deemed dividend—Share application money received by companies from other companies—Additions cannot be made as deemed dividend.

Direct Tax Vivad Se Vishwas Act , 2020

S. 4: Filing of declaration and particulars to be furnished – Disputed tax – Pendency of Appeal before High Court – Permission to withdraw the appeal was granted –Given liberty to restore the appeal in the event the ultimate decision is taken on the declaration is against the assessee. [ S.260A ]

S. 244A : Refund – Interest on refunds – Un paid amount of tax the assessee entitle to interest this would not amount to granting interest on interest . [ S.244A(1) (b) ]

S. 80JJAA : Employment of new workmen – Exemption cannot be denied when the employees fulfilled the condition of being employed for 300 days for the year under consideration , even though such employees do not fulfil the condition of being employed for 300 days in the immediately preceding assessment year .