S. 195 : Deduction at source-Non-resident-Other sums-Payment to resellers-No permanent establishment in India-Equalisation levy-Directed to withhold 8 percent of payments to Amazon Web Services (AWS) USA-DTAA-India-USA. [S. 9(1)(i),195(2), Finance, Act, 2016, S. 165A, Art. 7, Art.226]

S. 194A : Deduction at source-Interest other than interest on securities-Interest awarded by Motor Accidents’ Tribunal under Motor Vehicles Act-Not income-Not liable to deduct tax at source-Any provision for deduction of tax at source in the section would not govern the taxability of the receipt-SLP granted to the Revenue. [S. 2(24), 56(2)(vii), 145A, 145B, 194A(3), Motor Vehicles Act, 1988, S. 171, Art. 136]

S. 179 : Private company-Liability of directors-Principle of natural justice-Not residing at given address at time of issuance of show-cause notice-Order is quashed and set aside. [Art.226]

S. 158BC : Block assessment-No notice is issued under section 143(2) of the Act-Not curable defects-Order is bad in law. [S. 143(2), 292BB]

S. 154 : Rectification of mistake-Mistake apparent from the record-Search and seizure-Cash found-Reflected in the books of account-Order of Tribunal quashing the rectification order passed by the Assessing Officer is affirmed.[S. 69A, 132, 143(3)]

S. 154 : Rectification of mistake-Mistake apparent from the record-Export business-Turnover-Amedment by the Taxation Laws (Amendment) Act, 2005 with retrospective effect from 1-4-1992-High Court set aside the order of the Tribunal-Matter remanded to the Tribunal. [S.80HHC(3), 143(1), 260A]

S. 154 : Rectification of mistake-Mistake apparent from the record Export business-Turnover-Section 80HHC as amended by Taxation Laws (Second Amendment) Act, 2005 is prospective in operation and it would apply to both categories of exporters having turnover below Rs. 10 crores and above Rs. 10 crores-Order of High Court is set aside. [S.80HHC(3)]

S. 153C : Assessment-Income of any other person-Writ-Alternative remedy-Writ petition is dismissed. [S. 132, Art. 226]

S. 153C : Assessment-Income of any other person-Amendment brought to section 153C vide Finance Act, 2015 shall be applicable to searches conducted under section 132 before 1-6-2015, i.e., date of amendment. [S. 132, 153A]

S. 153C : Assessment-Income of any other person-Search-Unexplained expenditure-Addition based on material seized-Order of Tribunal is affirmed. [S. 69C, 260A]