S. 244A : Refunds-Interest on refunds-Entitled to interest up to actual date of actual payment of refund.

S. 245S : Advance rulings-Binding-Non-Resident-Royalty-Assessing Officer Holding Payments For Software Licence Services Taxable As Royalty Following Ruling Of Authority For Advance Rulings-Justified.

S. 234E : Fee-Default in furnishing the statements-Intimation for periods prior to 1-6-2015-Not sustainable.[S.200A(1)]

S. 234E : Fee-Default in furnishing the statements-Defaults in Financial year 2015-16 after 1-6-2015-Levy of late justified. [S. 200A(1)(c), Form 24Q]

S. 234E : Fee-Default in furnishing the statements-Technical breach-Tax deposited within due date-Technical error in filing statement-No loss to revenue-Levy of penalty is not justified. [194IA, 200A(1), Form, 26AS, 26QB]

S. 234C : Interest-Deferment of advance tax-Not applicable on assessed income but returned income.

S. 234C : Interest-Deferment of advance tax-Nil taxable income-No liability to deposit advance tax-Not liable to pay advance tax on estimated income. [S. 11]

S. 234B : Interest-Advance tax-Not liable to interest [S. 234A]

S. 234A : Interest-Default in furnishing return of income-Matter remanded. [S. 139(1), 234B]

S. 201 : Deduction at source-Failure to deduct or pay-Limitation-Order passed beyond two years from end of financial year in which last quarterly statement was filed-Barred by limitation-Additional ground-legal issue-Admitted-Delay in filing the appeal was condoned. [S. 201(1), 201(IA), 201(3), 254(1)]