S. 194C : Deduction at source-Contractors-Payment of external development charges to Greater Mohali Area Development Authority-Charges not paid out of any contractual obligations or liability-Provisions of S.194C is not attracted-Not in default.[S.201(1), 201(IA)]

S. 172 : Shipping business-Non-residents-Vessel journeying between Indian ports —Journey was a part of International voyage —Not taxable in India-DTAA-India-Singapore.[S.172(4), art. 8, 24]

S. 154 : Rectification of mistake-Mistake apparent from the record-Quasi-judicial power —Order cryptic and bereft of any reasoning is unsustainable-Matter remanded to Assessing Officer for consideration afresh.[S.234B, 234C]

S. 154 : Rectification of mistake-Mistake apparent from the record-Order passed in gross violation of principles of natural Justice is not sustainable in law-Dividend-Special rate of tax-Application filed by assessee for rectification to this effect to be allowed and adjustment taxing dividend at rate of 10 Per Cent is reversed.[S.10(35),115BBDA, 143(1)]

S. 154 : Rectification of mistake-Mistake apparent from the record-Search and seizure-Assessment-Cash found on search-Assessing Officer accepting the explanation-Not mistake apparent from the record.[S.69A, 132, 132(4), 153C]

S. 153D : Assessment-Search-In valid approval-Assessment is quashed.[S. 132, 153C]

S. 153A : Assessment-Search-Unabated assessment-No incriminating material was found-Addition merely on basis of book entries already disclosed to Department is unsustainable–Warrant of authorisation issued and panchnama drawn-Cannot be said that no search has been conducted. [S. 132, 133A, 153C]

S. 148 : Reassessment-Notice-Assessment-Firm-Dissolution of the firm is intimated to the Assessing Officer-Notices issued in the name of non-existing entity and passing order-Without jurisdiction and liable to be set aside. [S.133(6), 147]

S. 147 : Reassessment-Pursuant to direction of Tribunal-No direction of Tribunal to tax sum in question in hands of company-Reopening of assessment to bring sum to tax in hands of company is not sustainable. [S. 132(4), 148, 150]

S. 147: Reassessment-Depreciation-Assets purchased from Subsidy-Change of opinion-Reassessment is bad in law-Subsidy-Renewable energy scheme to set up small hydro projects-Capital in nature-Not income-[S. 2(24)(xviii), 115JB, 143(3), 148]