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]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Capital gains-Onus on ITO to prove information correct-Assessee cannot be asked to prove a negative-Entire sale consideration cannot be treated as capital gain-the matter was remanded for de novo consideration. [S. 2(47), 45, 148, 148A(b) 148A(d)]

S. 147 : Reassessment-Reason to believe-Notice based on borrowed satisfaction and for income already assessed in another’s hands-Invalid. [S. 69, 148, Art. 226]