S. 92C : Transfer pricing-Arms’ length price-No addition can be made when any arrangement or transaction is an international transaction.

S. 80G : Donation-Capitalisation fee-Show cause notice for cancellation of registration-Remanded to Commissioner to pass a fresh order on an application filed by assessee after further order was passed in show cause notice seeking to cancel the registration granted. [S. 12A, 80G(5), R. 11A]

S. 69A : Unexplained money-The direction of CIT(A) to give credit of Rs 50 lakhs was not complied with by the Assessing Officer-Court directed the petitioner to file an appeal before CIT(A). [Art. 226]

S. 68 : Cash credits-Violation of the principle of natural justice is not fatal-Issue on the identical issue pending before Appellate Authority-Writ petition against the assessment order was dismissed. [Art. 226]

S. 68 : Cash credits-Share premium and share capital-Identity creditworthiness and genuineness of transactions were established-Order of Tribunal affirmed. [S. 260A]

S. 68 : Cash credits-Identity, creditworthiness and genuineness of loan transactions were established-Notice issued under section 133(6) was responded-Order of Tribunal deleting the addition was affirmed. [S. 133(6)]

S. 68 : Cash credits-Sundry creditors-Bogus purchases-Sundry creditors-Credit sales-Books of account not rejected-Sales accepted as genuine-Order of Tribunal deleting the addition was affirmed.

S. 68 : Cash credits-Loans-Search-Accommodation entries-Through banking channels-Deletion of addition by the Tribunal was affirmed. [S. 132]

S. 68 : Cash credits-NRI gifts-Search and seizure-Denial by donors-Addition was as cash was affirmed. [S. 132]

S. 54F : Capital gains-Investment in a residential house-Payments were made before the sale of an original asset-Test ought to be when construction of the residential house was completed-Matter remanded to CIT(A). [S. 45]