S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Denial of appeals-Protective assessment-Additional grounds-Appeal maintainable-Order of the Assessing Officer converting the protective addition into substantive addition was deleted. [S. 132(1) 153A, 245D(4) 254(1)]

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]