S. 246A : Appeal – Commissioner (Appeals) – Appealable orders – Sole beneficiary of private discretionary Trust – Appeal could be filed beneficiary only and not by trust – Beneficiary is directed to file an appeal before CIT( A) by filing application for condonation of delay . [ S.160, 166 , 250]

S. 234C : Interest – Deferment of advance tax -Failure of the payer to deduct tax source – Interest on certain bonds and Government securities – Assessee can not be penalised by levy of interest . [ S. 143(1), 194LD ]

S.200A: Processing of statements of tax deducted at source – Before amendment by the Finance Act , 2015 – w. e.f. Ist June 2015 did not permit levy of fee under section 234E , for delay in filing quarterly statements , while processing the quarterly statements . [ S. 234E ]

S. 199 : Deduction at source – Credit for tax deducted –Income offered in the relevant year – Demerger – Eligible for TDS credit even if the TDS certificates are in the name of the demerged company/ Transferor company .[ S.144C ]

S. 199 : Deduction at source – Credit for tax deducted – Once tax is deducted at source – Though the deductor has not deposited the tax – The Tribunal directed the AO to allow the credit to deductee assessee. [ S.143(1), 205, Form No 26AS ]

S. 194I : Deduction at source – Rent – Shop in a mall on rent – Common area maintenance (CAM) – Charges are separate and distinguishable services – The applicable rate of TDS is 2 per cent under section 194C and not 10 percent under section 194I .[S.194C ]

S. 194I : Deduction at source – Rent -Alternative accommodation- Hardship allowance – Payments made to tenants of a Co -Operative housing society towards alternative accommodation charges /hardship allowance rent are not liable to deduct tax at source .[ S. 132A(2A ) ]

S. 167B : Charge of tax – Shares of members unknown – Discretionary trust – Anti avoidance rule- Maximum rate of surcharge applicable in the case of an individual – This rate applies to a private discretionary trust as well . [ S. 2(29C) , 143(1) ]

S. 161 : Liability of representative assessee – A determinate Trust with sole beneficiary is liable to be taxed at same rate as applicable to its beneficiary . [ S.115BAA , Form No -10IC ]

S. 144C : Reference to dispute resolution panel – Draft Assessment order – AO passed order unaware of the objection filed before DRP [ S. 144C(2), 144C(4), Art. 226 ]