S. 195 : Deduction at source-Non-resident-Salary-Double Expatriate employees Reimbursement not taxable in hands of overseas entity-No making available of any technical knowledge or skill to Indian entity-Not fees for technical services-Not Liable for deduction of taxes at source-Cannot be treated as assessee in default. DTAA-India-USA. [S. 192, 201(1), 201(IA), Art, 12]

S. 194H : Deduction at source-Commission or brokerage-Dealer incentive-principal to principal relation-Not liable to deduct tax at source.

S. 194C : Deduction at source-Contractors-Common maintenance charges-The Assessing Officer is directed to recompute common area maintenance charges as per section 194C-Provision for rent under section 194I of the Act-Limitation-Ground was dismissed. [S. 194C, 194I, 201(1)(201(ia)]

S. 194C: Deduction at source-Contractors-Contractor providing Computer hardware and software-Tax deducted under 194C-Assessing Officer held tax to be deducted under 194J-Contractor not making available any technical services to assessee-Assessee not in default. [S. 194J, 201(1), (201(1A)]

S. 190 : Collection and recovery-Deduction at source-Advance payment-Assessing Officer was not allowing credit despite Directions by Dispute Resolution Panel-Assessing Officer was directed to Consider claim of assessee afresh in accordance with law.

S. 172 : Shipping business-Non-residents-Provisional return-Summary assessment was set aside-The Assessing Officer was directed to pass the order u/s 172 (7) of the Act. [S. 139(1), 172 (3), 172(4), 172(7)]

S. 163 : Representative assessees-Non-Resident-Search and seizure-Email communications, hard disk and invoice details-Not belong to non-resident-Addition was deleted-DTAA-India-France [S. 132, 153C, Art, 15]

S. 158BD : Block assessment-Undisclosed income of any other person-Recording of satisfaction is mandatory-Assessment order was quashed [S. 158BC]

S. 158BFA : Block assessment-Penalty-Additional ground-Quantum proceedings time-barred-Levy of penalty is time-barred [S. 158BFA(2)]