S. 251 : Appeal-Commissioner (Appeals)-Powers-Appeal cannot be dismissed on account of non-prosecution-Order is set aside and directed to decide on merits. [S. 246A, 251 (2)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Duty-Duty to state point for determination, his decision thereon and clear reasons therefor-Transfer pricing-International transactions-Arm’s length price-Not analysing quid pro quo from evidence brought on record and recording independent findings thereon-Order is set aside and matter remanded to CIT(A) for passing speaking order.[S.92CA(3), 250(6), 251(1)(a)]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Advance tax-Merely on technical ground, appeal before Commissioner (Appeals) could not have been dismissed. [S.249(4)(b)]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Appeal not to be admitted unless tax is paid-Business loss-No liability to pay advance tax-Section 249(4)(b) not applicable-Appeal to be decided on merits.[S.249(4)(b)]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Penalty-Not adjudicating on merits-Matter remanded.[S..271(1)(c)]

S. 244A : Refunds-Interest on refunds-Since the refund was due to the assessee pursuant to rectification carried out u/s. 154 and arising out of the tax deducted at source upto 31.03.2017 the interest was to be paid to the assessee for period from 1.4.2017 to the date of granting refund. [S. 154]

S. 201: Deduction at source-Failure to deduct or pay-Assessee in default-Reasonable cause-No specified time limit for initiating proceedings under section 201(1) and 201(1A) in cases involving non-resident payees. [S. 9(1)(vi), 201(1), 201(IA)]

S. 201: Deduction at source-Failure to deduct or pay-Assessee in default-Non-deduction of TDS on property purchases-Benefit of First Proviso-Burden of proof on assessee-Non-filing of Form 26A or supporting CA certificate-Interest under Section 201(1A) applicable until seller’s tax filing-Penalty imposed for non-deduction of TDS [S. 194IA,201(1),201(IA), 271C, Form No 26A]

S. 195: Deduction at source-Non-resident-Other sums-TDS on sales commission and sales promotion expenses paid to non-residents-No TDS deductible if non-resident payee does not have a permanent establishment or business connection in India-No tax liability under the Act or DTAA-Disallowance of expenses deleted [S. 5(2)(b), 9(1)(i), 40(a)(ia) 194H]

S. 154 : Rectification of mistake-Mistake apparent from the record-Source of investment-Accepted in original assessment proceedings-Change of opinion is not possible.