S. 143(3): Assessment – Person -Amalgamation- The amalgamation of the assessee company with another entity leads to the cessation of the assessee company’s status as a legal entity under section 2(31) of the Act- Substantive illegality and not a procedural violation- Order is invalid. [S. 2(31)]

S. 143(3) : Assessment- Document Identification Number – Order passed manually without DIN, assessment order was to be treated as never been issued. [S. 271(1)(c)]

S. 143(3) : Assessment- Document Identification Number -Order without DIN – Order is set-aside. [S. 153C]

S. 143(3): Assessment -Survey -Statements recorded lack evidentiary value and cannot be relied upon as substantive evidence. [S.133A]

S.143(3): Assessment -Revised return- Mistake being of punching error- Correct income be taxed. [S.139(1), 139(5)]

S. 143(3): Assessment -Search – Income to be taxed in the hands of key person- Matter remanded.[S. 132, 153A]

S.115JB : Company – Book profit –MAT credit -Rectification order – Original assessment proceeding pending final adjudication -Matter remanded to AO. [S.143(3) 154]

S.92C: Transfer pricing -Arm’s length price – Avoidance of tax -International transaction – Specified domestic transaction – Comparables -Gujarat Fluorochemicals Limited -Inox Air Products Limited -Excluded- Purchase and subsequent sale of capital asset- Matter remanded. [S.92CA]

S. 92C : Transfer pricing -Arm’s length price – Avoidance of tax -International transaction – Specified domestic transaction- Comparable-Accentia Technologies Limited, Eclerx Services Limited, and TCS E-Serve Ltd. – Functionally different -Rejection by CIT(A) is upheld. [S.92CA]

S. 90 : Double taxation relief -A resident of Mauritius earning income from the transfer of shares of Indian companies should be subject to capital gains tax exclusively in Mauritius, rather than in India- Appeal of Revenue is dismissed – DTAA -India -Mauritius [Art. 13 (4)]