S. 194C: Deduction at source-Contractors-Contractor providing Computer hardware and software-Tax deducted under 194C-Assessing Officer held tax to be deducted under 194J-Contractor not making available any technical services to assessee-Assessee not in default. [S. 194J, 201(1), (201(1A)]
S. 190 : Collection and recovery-Deduction at source-Advance payment-Assessing Officer was not allowing credit despite Directions by Dispute Resolution Panel-Assessing Officer was directed to Consider claim of assessee afresh in accordance with law.
S. 172 : Shipping business-Non-residents-Provisional return-Summary assessment was set aside-The Assessing Officer was directed to pass the order u/s 172 (7) of the Act. [S. 139(1), 172 (3), 172(4), 172(7)]
S. 163 : Representative assessees-Non-Resident-Search and seizure-Email communications, hard disk and invoice details-Not belong to non-resident-Addition was deleted-DTAA-India-France [S. 132, 153C, Art, 15]
S. 160: Representative assessee-Gift-Non-Resident-Brother-General power of Attorney-Gift not registered-Disclosed in the hands of General power of attorney holder-Same income cannot be taxed again. [S. 161, Transfer of Property Act, 1882]
S. 158BD : Block assessment-Undisclosed income of any other person-Recording of satisfaction is mandatory-Assessment order was quashed [S. 158BC]
S. 158BFA : Block assessment-Penalty-Additional ground-Quantum proceedings time-barred-Levy of penalty is time-barred [S. 158BFA(2)]
S. 154 : Rectification of mistake-Mistake apparent from the record-Disallowance of an amount under section 40A(3) cannot be brought within realm of a mistake which could be held as glaring, patent, apparent and obvious from record, thereby rendering assessment order passed by Assessing Officer amenable for rectification under section 154 of the Act. [S. 40A((3), R.6DD]
S. 154 : Rectification of mistake–Property transferred in name of assessee by same seller in 2009-Sale by assessee in 2010-Allowing exemption-Sale by assessee gave rise to short-term or long-term capital gains-Rectification order is not valid.[S.54F]
S. 154 : Rectification of mistake-Mistake apparent from the record-Charitable Purpose-Taxability of corpus donations-Issue pending in High Court-Debatable issue-Rectification is not permissible. [S. 11(1(d), 12AA]