S. 260A : Appeal-High Court-Income deemed to accrue or arise in India-Royalty-Non speaking order-Deduction of tax at source-Payment to non-resident-Application for certificate of nil deduction Royalty-Matter remanded to the CIT(A)-DTAA-India-USA. [S. 9(1)(vi), Expln. 6, 195(2),254(1), Art. 12(3)2.]

S. 260A : Appeal-High Court-Method of accounting-Bonded warehouses-Accrual basis-Matter remanded to the Assessing Officer on concession by assessee-Appeal dismissed. [S. 254(1)]

S. 260A : Appeal-High Court-Method of accounting-Bonded warehouses-Accrual basis-Matter remanded to the Assessing Officer on concession by assessee-Appeal dismissed by high Court-If the assessee believed that its counsel wrongly conceded before the High Court on a point of law, it was expected of it to immediately prefer an appropriate application before the High Court and get the matter clarified. It was too late in the day to level such allegations-SLP rejected. [S. 254(1), Art. 136]

S. 260A : Appeal-High Court-Ex parte order allowing Department’s appeals-Review petition filed before High Court-No service of notice-On SLP court held that the High Court to look into review petition and take appropriate decision in accordance with law. [Art. 136]

S. 250 : Appeal-Commissioner (Appeals)-Delay in disposal of appeals involving demands above Rs. 5 crores-On writ the court directed the Principal Commissioner to ensure disposal of appeals within three months coercive recovery measures to be taken till disposal.[S. 156, 246A, 250(6A) Art. 226]

S. 244A : Refunds-Interest on refunds-Deduction of tax at source-Delay in application under circumstances beyond control of assessee-Delay is condoned-Entitled to interest on refund-Money held without authority-High Court directed the revenue to grant interest-SLP delayed by 371, 390 and 374 days-SLP of revenue was dismissed on account of delay and also on merit. [S. 194LA, IT R, 1962, R. 31(3), form 16A, Art. 136]

S. 237 : Refunds-Collection of tax at source Refund-Interest-High Court directing Department to reimburse seller and to seller to return sum to assessee within specified periods-Direction for payment of interest if time limits set by court not kept-High Court refusing to direct Department to undertake not to appeal against order of Tribunal-SLP of assessee dismissed. [S.244A, Form 27C, Art.136]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal-Non genuine purchases-Directions to pay 20 per cent. of demand in six instalments-Writ petition dismissed. [S. 156, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest-Genuine hardship-Non-co-operation-Adjusted tax by selling gold bars and diamond jewellery-Rejection of waiver application was affirmed. [S. 220(2A), Art. 226]

S. 206C : Collection at source-Trading-Forest produce-Timber sized, sawn into logs of different dimensions and shapes-High Court holding product ceased to be forest produce and assessee not liable to collect tax at source-Delay of 880 days-SLP of revenue dismissed on account of delay and also on merits. [Art. 136]