S. 220: Collection and recovery of tax-Stay-Pendency of appeal before CIT(A)-Refund-Recovery during pendency of appeal before First Appellate Authority cannot exceed 20 per cent of disputed demand without explicit approval of Principal Commissioner-Adjustment of refund in excess of 20% held contrary to CBDT instructions-Directed to refund the amount. [S. 220(6), 250, 270A, Art. 226]

S. 220: Collection and recovery of tax-Stay-Adjustment of refund-Pendency of appeal before CIT(A)-Refund cannot be adjusted against a demand stayed under section 220(6); once the assessee is treated as not in default, such recovery is impermissible-Directed to refund the amount. [S. 220(6), 245, Art. 226]

S. 206C: Collection at source-Trading-Forest produce-No legislative mandate to collect TCS on compounding fees or fines recovered from illegal miners and mineral transporters-SLP dismissed [S. 206(IC), Art. 136, MMDR Act, 1957, S. 23A, Chhattisgarh Minor Mineral Rules, 2015, R. 71(5)]

S. 205: Deduction of tax at source-Bar against direct demand on assessee-Non-deposit of TDS-Revenue cannot recover the same tax from the assessee merely because the employer failed to deposit the TDS with the Government-SLP dismissed on account of delay by 360 days and also on merits. [S.143(1), 199, Art. 136]

S. 205: Deduction of tax at source-Bar against direct demand on assessee-Non-deposit of TDS-No demand can be raised against the assessee under sections 199 and 205 where TDS has been deducted but not deposited by the deductor; directions for CBDT software modifications, being unrelated to the dispute, are unsustainable. [S.199, Art.136]

S. 197: Deduction at source-Certificate for lower rate-competent authority issuing nil rate certificate for part of the financial year and for subsequent part of same financial year directed tax deduction at the rate of 0.1 per cent-unjustified-Directed to issue nil rate certificate-DTAA-India-UK .[S.9(1)(i), 90, Art . 8, Art . 226]

S. 197: Deduction at source-Certificate for lower rate-Royalty-Subscription Fee-Distribution fees for subscription-based information and software products-Tribunal finding in group entity’s case under identical facts held receipts were not royalty-Assessing Officer cannot disregard precedent based on conjectures-Impugned withholding certificate set aside and NIL rate certificate directed-DTAA-India-UK. [S. 9(1)(vi), 197, Art. 7, 13, Art. 226]

S. 197: Deduction at source-Certificate for lower rate-Binding precedent-High Court in the previous year directed for issuance of nil-rate deduction certificate to Assessee-Rejection of application made by the Assessee for issuance of nil-rate deduction for the year under consideration on the ground that the decision of the High Court has been challenged in SLP is unjustified. [S.9(1)(i), Art. 226]

S. 197: Deduction at source-Certificate for lower rate-Payment to Non-resident-Withholding Certificate-Rejection of a Nil Withholding Certificate is unsustainable where the AO fails to consider the statutory factors under section 197 before determining the withholding tax liability-Matter remanded-DTAA-India-UK.[S. 195, Rule 28AA, Art. 13, Art. 226]

S. 153C: Assessment-Income of any other person-Search-Time limit-Interim relief leaving only eleven days of limitation-Limitation extendable only by sixty days under the proviso to the Explanation to section 153-Twelve-month period under section 153(6)(i) inapplicable to search assessments-Assessment beyond extended limitation quashed. [S. 132, 153, 153B, 153(6)(i)]