S. 195 : Deduction at source-Non-resident-Other sums-Computer software manufacturers/suppliers, as consideration for resale/use of computer software through EULAs/distribution agreements-Not royalty-Not taxable in India-OEECD Model Convention-art 12 [S. 9(1)(vi), 9(1(vii), 195(2),201(IA), 260A]

S. 153D : Assessment-Search and seizure-Approval-Approval cannot be merely a ritualistic formality or rubber stamping by authority, rather it must reflect an appropriate application of mind-Approval was granted by Addl. Commissioner for 43 cases on a single day-Order is quashed by the Tribunal-High Court affirmed the order of Tribunal. [S. 127, 132,133A, 260A]

S. 153A : Assessment-Search or requisition-Warrant of Authorisation-Panchnama-No search against the assessee-Panchanama reflected the name of the assessee-Panchnama cannot be treated as warrant of authorisation — Assessment order is quashed as without jurisdiction-Existence of alternative remedy — Not bar to entertainment of writ petition where challenge is to jurisdiction exercised by Authority and interpretation of statutory provisions involved [S. 132,153D, Art. 226]

S. 153 : Assessment-Reassessment-imitation-Order giving effect to the order of the Tribunal-Expression ‘received’-Once a responsible officer of department becomes aware of order, period of limitation would commence from that point in time-Department is directed to remove demands and penalty reflected in ITBA portal and to refund amount lying with Department along with interest [S. 254(1), Art. 226]

S. 151A : Faceless assessment of income escaping assessment-Notice reflecting name of concerned Income tax Authority-Department was to be directed to withdraw impugned notice and issue fresh notice if permissible under law as per scheme read with section 151A [S. 144B, 147,148,148A Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Search-Unaccounted cash-Jurisdictional error-Question of jurisdictional error regard to invoking sections 147, 148 and 148A and not section 153C was raised, same should be considered by Assessing Officer and a finding be recorded thereon while passing final orders. [S. 148, 148A(b), 148A(d), 153C, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Seeking reappreciation of entire matter on its merits, which was impermissible in review jurisdiction-Review petition is dismissed [S. 144, 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Unexplained money-information flagged under Risk Management Strategy (RMS)-Providing accommodation entries-Existence of information-Reopening of assessment is justified.[S. 69A,148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Cash deposited in bank account-Reply was not considered-Reassessment notice and order disposing the objection is set aside.[S. 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash credits-Bank account was opened without his knowledge-Disputed questions of fact-Writ petition is dismissed. [S. 148, 148A(b), 148A(d), Art. 226]