S. 245 : Refunds-Set off of refunds against tax remaining payable-Recovery of tax-Must be given information regarding proposed adjustment-Strictures-For not obeying and considering the judgments of the Supreme Court, as well as the provisions of sections 220(6) and 245 of the Act and the circulars of the Department Cost of Rs 50000 was imposed on the Assessing Officer to be deposited with the Rajasthan State Legal Services Authority-High Court order imposing cost of Rs 50000 is set aside. [S. 220(6), 222, 223, 246A, Customs Act, 1962 S. 129(e), 235(f), Art. 14, 19, 265]

S. 237 : Refunds-Directed to refund verified amount along with interest and balance refund amount the Revenue is directed to locate the file and release the amount based on indemnity bond furnished by the assessee. [Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Rectification of mistake. [S. 220(6), 246A, Art. 226]

S. 201 : Deduction at source-Failure to deduct or pay-Foreign remittance-Purchase of subscription-No liability to pay tax in India-Cannot be treated as assessee in default-DTAA-India-Singapore. [S.9(1)(vii), 201(1), 201(IA), Art. 5, 7, 12(3), 12(4)(a) 12(4)(b)]

S. 199 : Deduction at source-Credit for tax deducted-Refund of tax deducted at source-Amount wrongly deducted to be refunded if person receiving payment is not claiming credit-Amount to be refunded with interest.[S. 115A,195,195A, 248, Art.226, 265]

S. 195 : Deduction at source-Non-resident-Other sums-Payment to resellers-No permanent establishment in India-Equalisation levy-Directed to withhold 8 percent of payments to Amazon Web Services (AWS) USA-DTAA-India-USA. [S. 9(1)(i),195(2), Finance, Act, 2016, S. 165A, Art. 7, Art.226]

S. 194A : Deduction at source-Interest other than interest on securities-Interest awarded by Motor Accidents’ Tribunal under Motor Vehicles Act-Not income-Not liable to deduct tax at source-Any provision for deduction of tax at source in the section would not govern the taxability of the receipt-SLP granted to the Revenue. [S. 2(24), 56(2)(vii), 145A, 145B, 194A(3), Motor Vehicles Act, 1988, S. 171, Art. 136]

S. 179 : Private company-Liability of directors-Principle of natural justice-Not residing at given address at time of issuance of show-cause notice-Order is quashed and set aside. [Art.226]

S. 158BC : Block assessment-No notice is issued under section 143(2) of the Act-Not curable defects-Order is bad in law. [S. 143(2), 292BB]

S. 154 : Rectification of mistake-Mistake apparent from the record-Search and seizure-Cash found-Reflected in the books of account-Order of Tribunal quashing the rectification order passed by the Assessing Officer is affirmed.[S. 69A, 132, 143(3)]