S. 14A : Expenditure in relation to exempt income-AO’s satisfaction-Disallowance without recording reasons for dissatisfaction with assessee’s suo motu disallowance is invalid-Order of Tribunal affirmed.[S. 260A, R. 8D]

S. 11 : Property held for charitable purposes-Denial of exemption-Violation of S. 13-Denial of exemption under S. 11 is restricted only to that income of the trust which was used for the benefit of prohibited persons, and not to the entire income of the trust. [S. 13]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Retrospective amendment-No liability to deduct tax at source on payments to non-residents which became taxable only by a subsequent retrospective amendment to the Income-tax Act, 1961-Not liable to deduct tax at source. [S. 195, 260A]

Right of Persons with Disability Act, 2016.

S. 76 : Service Matter-Promotion –Post of Tax Assistant-Restoration of disability status-Retrospective Promotion-Subsequent acquisition of eligibility does not entitle employee to retrospective promotion from a date when he was not eligible. [S. 2(t), (p), (r) (e), 57]

Chartered Accountants Act, 1949

S. 21 : Professional misconduct-False certificates-Due diligence-Chartered Accountant assisting companies in availing bank loans by issuing false valuation certificates without any supporting documents or verification-Held that issuing such certificates knowing that banks rely on them for due diligence is a fraud on the banks and amounts to professional misconduct-Respondent reprimanded. [S. 21(6)(b), 22, Sch. II, Part-I, Cl. (7), (8)]

Direct Tax Vivad Se Vishwas Act, 2020

S. 4 : Filing of declaration-Rejection of declaration-An appeal is not considered ‘pending’ for purpose of Act if appellate authority has refused to condone delay in filing it-Appeal was rejected by Tribunal, High Court and SLP also rejected. [S. 143(3), Art. 226]

S. 250 : Appeal-CIT(A)-Procedure-Additional evidence-Admission under Rule 46A-Order obtained after assessment proceedings-Constitutes sufficient cause; evidence going to root of matter-Admission without remand is justified. [S. 246A, 251; Income-tax Rules, 1962, R. 46A; Expenditure-tax Act, 1987, S. 3, 4]

S. 226 : Collection and recovery-Modes of recovery-Pendency of appeal before CIT (A)-Reassessment-Writ remedy-Where statutory appeal against reassessment is pending, High Court will not examine validity of notice under section 148 or reassessment order-Stay order directing 20 per cent deposit passed on consent is not arbitrary. [S. 147, 148, 246A, Art. 226]

S. 220 : Collection and recovery of tax-Assessee deemed in default-Stay of demand-High-pitched assessment-Local High-Pitched Committee-Pendency of appeal before CIT(A)-Conditional stay on pre-deposit of 20 per cent in instalments held reasonable; denial of out-of-turn hearing upheld. [S. 246A, Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-Mechanical approval-Approval granted with reference to reasons in an annexure which was blank-Sanction held invalid. [S.147, 148, Art. 226]