S. 220 : Collection and recovery-Assessee deemed in default-The return of income was uploaded without consent of the assessee by the Chartered Accountant in connivance with other partners-Matter remanded to the AO to decide after taking into account the outcome of criminal case filed by the assessee against the Chartered Accountant and other partners. [S. 2(24), Indian Penal Code,1860,S. 418, 419 420, 468, 471, 477A]

S. 206C : Collection at source-Trading-Alcoholic liquor-Forest produce-Scrap-Time limit for furnishing form-No time limit is prescribed-The matter was to be remanded back to file of ITO (TDS) to take into consideration Form no. 27C furnished by assessee and pass order in accordance with law.[S. 206C(6), 206C(7), Form No 27C]

S. 199: Deduction at source-Credit for tax deducted-Income declared on accrual basis when the software was sold-Eligible to claim TDS in the year when income was offered for tax. [S. 145]

S. 199: Deduction at source-Credit for tax deducted- Entitled for credit for tax deducted at source.[R. 37BA(2)]

S. 199 : Deduction at source-Credit for tax deducted-Percentage completion method-Receipt of revenue is reduced from the cost incurred-Tax deducted at source-Tax has deducted on a particular receipt the assessee should get credit even if the receipt is not directly offered for tax .[S. 4, 145]

S. 194J : Deduction at source-Fees for professional or technical services-Not taxable as fees for technical services-DTAA-India-Singapore [Art. Art. 12(4)(a), (b)]

S. 194J : Deduction of tax at source-Fees for professional or technical services-Payments to contract teachers-Remuneration did not exceed Rs .5 lakhs-Not liable to deduct tax at source.[S.87A]

S. 194J : Deduction at source-Fees for professional or technical services-Educational institute-Monthly remuneration to guest faculties-Contract for service-Below taxable limit on individual basis-Not liable to deduct tax at source.[S. 201(1), 201(IA)]

S. 194IA : Deduction at source-Immoveable property-Real estate-Percentage Completion method-Tax deducted by buyer at the time of execution of deed-Assessee to produce certificates to substantiate tax deducted on income offered in earlier or current year-AO is directed to carry out necessary verification-Matter remanded.[S. 145, 198,199]

S. 194I : Deduction at source-Rent-TDS credit cannot be denied to assessee HUF as a consequence of wrong PAN mentioned in the sale deed mistakenly, when corresponding capital gain on relevant transaction was taxed in the assessee HUF’s name .[S.199 Rule 37BA(2)]