S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Trading in waste materials-Return not filed by the seller-Sellers stock register-The assessee was not liable to submit any evidence to prove seller’s return and other particulars of seller-Demand is stayed. [Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal-Discretionary powers is to be exercised judiciously and reasonably and not arbitrary-Order quashed-Directed to pass fresh order in accordance with law.[S. 220(6), 250, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal before CIT(A)-Financial hardship-Directed the authority to issue a fresh order after thoroughly considering the facts, circumstances, and submissions made by the Assessee. [S. 250 Art.226]

S. 220 : Collection and recovery-Assessee deemed in default-Cash credits-Pendency of stay application-Assessing Officer was directed to consider the stay application and pass an order. [S. 68, 220(6), 250, Art. 226]

S. 206AA : Requirement to furnish Permanent Account Number-Non-Resident-Provision cannot have overriding effect on DTAA-Rates prescribed under DTAA are applicable-DTAA-India-Netherland-SLP of Revenue dismissed. [S. 2(37A)(iii), 4, 5, 9(1)(i), 90(2), 206AA(7), Art. 12(4)]

S. 194N : Payment of certain amounts in cash-Deduction of tax at source-Exemption to Societies-Directing Ministry of Finance, Government of India and CBDT to immediately examine representation of Tamil Nadu Government for exemption of Societies from section 194N after affording opportunity of hearing to Government and all stakeholders through public notice. [S. 119, Art. 226]

S. 194A : Deduction of tax at source-Interest other than interest on securities-Jammu Development Authority (JDA) being a corporation established by a State Act is outside purview of section 194A-Not and obliged to deduct tax at source on payment of interest by it on FDs/deposits made by JDA. [Jammu Development Authority Act, 1970, S. 3]

S. 179 : Private Company-Liability of directors-The non-recovery of dues was not linked to the Assessee’s gross negligence, misconduct, or breach of duty, and all relevant circumstances were not reflected in the notice-Notice was quashed-Authority was directed to reconsider decision and initiate fresh step in accordance with law. [Art. 226]

S. 179 : Private company-Liability of directors-Notices lacked disclosure of steps taken for tax recovery from company-Order was quashed. [Companies Act, 2013, S.167, Art.226]

S. 179 : Private company-Liability of directors-Notices lacked disclosure of steps taken for tax recovery from company-Order of High Court quashing the Notice-SLP of Revenue is dismissed. [Companies Act, 2013, S.167, Art. 136]