S. 253 : Appellate Tribunal-Delay of 486 days-Sufficient and reasonable cause for condoning delay-Cause of substantial justice deserved to be preferred-Delay of in filing appeal condoned-Appeal allowed for adjudication. [S. 253(5)]

S. 250 : Appeal-Commissioner (Appeals)-Appeal fled manually-Dismissal of appeal in limine-Delay in filing appeal electronically (online filing) was condoned-Directed the CIT (A) to decide on merit. [S. 250, 254(1)]

S. 194H : Deduction at source-Commission or brokerage-Discounts on recharge offered to customers / distributers / subscribers are not commission-Not liable to deduct tax at source.

S. 164 : Representative assessees-Charge of tax-Beneficiaries unknown-Only the relevant part of income of the trust to be charged at maximum rate-Appeal dismissed. [S. 11, 12, 13(1)(c)]

S. 158BC : Block assessment-Search cases-Disallowance u/s. 40A(3) cannot be made in the computation of undisclosed income. [S. 40A(3)]

S. 154 : Rectification of mistake-Pending appeal in appellate forum cannot restrict the AO to pass a rectification order. [S. 143(3), 250]

S. 147 : Reassessment-Reason to believe-Reassessment proceedings cannot be initiated on basis of a suspicion. [S. 132(4), 148]

S. 147 : Reassessment-After the expiry of four years-No proper reason recorded by the Assessing office-Re assessment is held to be bad in law. [S. 148]

S. 145A : Method of accounting-Valuation of Work in Progress-Valuation was accepted in subsequent year-Addition was deleted. [S. 145(2A)]

S. 145 : Method of accounting-Survey-Valuation-No difference in physical inventory and inventory as per books-Difference in value of stock is not to be added to income. [S. 133A]