S. 234A : Interest-Default in furnishing return of income-Compensatory in nature-Can only be levied up to such date of self-assessment and not beyond that period or till date of completion of assessment.[S. 234B]

S. 205 : Deduction at source-Bar against direct demand-Salary-Tax deducted by employer-Not remitted to Central Government-Revenue can recover from employer and not from the employee.[S. 192]

S. 201 : Deduction at source-Failure to deduct or pay-Cheque tendered on due date-One day delay in debiting in bank account-Date of tendering of cheque for payment of Government dues could be deemed to be date of payment of tax-Interest cannot be levied. [S. 201(IA)

S. 199 : Deduction at source-Credit for tax deducted-Gift of shares-Interest income-Entitled to credit of tax deducted at source on interest earned from gifted amount-Substantive provision prevail over procedural irregularities. [S. 64, R.37BA(2)]

S. 199 : Deduction at source-Credit for tax deducted-Commission-Direction issued for reopen the assessment for the Assessment year 2013-14 and tax the commission income and also allow credit of TDS.[S. 147,159, 254(1), R. 37BA(2)(i)]

S. 199 : Deduction at source-Credit for tax deducted-Portuguese Civil Code-Income earned to be apportioned half to spouse-TDS credit to be apportioned-Not entitle to entire TDS credit in his name. [S. 5A,154, 198, Rule. 37BA]

S. 199 : Deduction at source-Credit for tax deducted-Credit should be given in the year in which the income is assessed though the tenant inadvertently reported same in assessment year 2021-22.[R. 37BA(3)(i)]

S. 148 : Reassessment-Notice-Transfer of case-Case is transferred by Asstt. Commissioner, Moradabad to Dy. Director/Asstt. Director (Intl. Taxn.), Lucknow-No notice under section 127 was served on assessee before transferring jurisdiction-Fnal assessment order passed by Dy. Director/Asstt. Director (Intl. Taxn.), Lucknow-Without jurisdiction, non-est, illegal and bad in law-Reference to dispute resolution panel-Non eligible assessee-Draft order is not valid-Notice under section 148 was issued on 3-7-2019 and limitation would have been extended up to 30-9-2021-Assessment order passed on 28-6-2022, is barred by limitation provided under section 153(2) [S. 92CA(2), 127, 144C, 147, 153(2)]

S. 147 : Reassessment-Bogus purchases-Cash credits-Accommodation entries-Information from Investigation wing-Not recorded his own satisfaction-Reassessment order is quashed. [S. 68 148]

S. 144C : Reference to dispute resolution panel-Unexplained money-Draft assessment order-Order passed in violation of directions of DRP-Nullity and bad in law.[S.69A]