S. 154 : Rectification of mistake-Mistake apparent from the record-Export business-Turnover-Amedment by the Taxation Laws (Amendment) Act, 2005 with retrospective effect from 1-4-1992-High Court set aside the order of the Tribunal-Matter remanded to the Tribunal. [S.80HHC(3), 143(1), 260A]

S. 154 : Rectification of mistake-Mistake apparent from the record Export business-Turnover-Section 80HHC as amended by Taxation Laws (Second Amendment) Act, 2005 is prospective in operation and it would apply to both categories of exporters having turnover below Rs. 10 crores and above Rs. 10 crores-Order of High Court is set aside. [S.80HHC(3)]

S. 153C : Assessment-Income of any other person-Writ-Alternative remedy-Writ petition is dismissed. [S. 132, Art. 226]

S. 153C : Assessment-Income of any other person-Amendment brought to section 153C vide Finance Act, 2015 shall be applicable to searches conducted under section 132 before 1-6-2015, i.e., date of amendment. [S. 132, 153A]

S. 153C : Assessment-Income of any other person-Search-Unexplained expenditure-Addition based on material seized-Order of Tribunal is affirmed. [S. 69C, 260A]

S. 153C : Assessment-Income of any other person-Period of six years in respect of which returns to be filed by third-party Assessee — Commences from date materials forwarded to Assessing Officer having jurisdiction over third-party assessee. [S. 132]

S. 153C : Assessment-Income of any other person-Delay in filing-Writ-Alternative remedy-Order of High Court is affirmed. [S. 132, Art. 136]

S. 153C : Assessment-Income of any other person-Search-Unexplained expenditure-Addition based on material seized-Order of High Court affirmed-SLP is dismissed.[s. 69C, Art. 136]

S. 153A : Assessment-Search-Non-abated assessment-No incriminating material is found-Order of Tribunal is affirmed. [S. 132,260A]

S. 153A : Assessment-Search-Assessment attained finality-No incriminating material is found-Order of Tribunal is affirmed. [S. 68, 132,260A]