S. 194J : Deduction at source-Fees for professional or technical services-Hospital-Consultation charges to doctors-Not salary-Deduction of tax under section 194J is proper-Not in default. [S. 192, 201(1), 201(IA)

S. 144C : Reference to dispute resolution panel-Not eligible assessee-Draft assessment order and assessment order is quashed as time barred-Additional ground-Question of law-Admitted.[S.92CA, 144C(15) (b)(i), 153 (1), 154(4)]

S. 144 : Best judgment assessment-Bogus purchases 1Information from Sales tax Department-Sales not doubted-Disallowance of 4 % of purchases is considered as fair-Delay of 10 days is condoned.[S. 254(1)]

S. 143(3): Assessment-Limited scrutiny 1Huge expenditure Failure to submit proof-Matter restored to Assessing Officer for de novo consideration-Delay in filing of appeal is condoned.

S. 143(3): Assessment-Transport agent-Failure to submit necessary details-Suffering from cancer-Matter remanded to the file of the Assessing Officer-Delay in filing the appeal is condoned. [S. 44AB.251(1)(a), 254(1)]

S. 143(1) : Assessment-Intimation-Deduction only on actual payment 1Goods and Services Tax 1Return filed after extended time-Prima facie adjustment based on Tax audit report 1 Payment to extent made after due date for filing return can only be disallowed-Matter remanded to the file of CIT(A). [S.43B, 139(1), 139(4)]

S. 115JB : Company-Book profit-Exempt income-No addition can be made-Adjustment in respect of interest on perpetual debentures is set aside-Pendency of rectification application-Assessing Officer is directed to dispose of rectification application [S. 14A, 37(1), 154]

S. 115JB : Company-Book profit-Exempt income-Cannot be considered while computing book profit-Interest on income tax refund-No power to make adjustment other than of items enumerated in Explanation 1. [S. 14A, R.8D]

S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Most appropriate method 1Royalty-The profit split method could not be applied-The transactional net margin method is held the most appropriate method. [R.10B(1)(d)]

S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Captive power consumption-Supplying electricity to other units-Purchasing electricity from other distribution companies 1Transfer Two methods available to determine market value-Option available to assessee to pick between two methods-Adjustment is not valid. [S.80IA (8), 92BA, 92F]