S. 237 : Refund-Computation of amount of tax refund-Alternative remedy-Writ is not maintainable. [Art. 226]
S. 237 : Refund-Computation of amount of tax refund-Alternative remedy-Writ is not maintainable. [Art. 226]
S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal-Failure to appear cross examination-Demand is kept in abeyance. [S. 69A, 220(6), Art. 226]
S. 197 : Deduction at source-Certificate for lower rate-Mere guess work-Rejection of application was set aside-Matter remanded. [R. 28AA, Art. 226]
S. 194H : Deduction at source-Commission or brokerage-Sale of sim cards / recharge coupons at discounted rate to distributors-Not commission-Not liable to deduct tax at source. [S. 201]
S. 158BD : Block assessment-Undisclosed income of any other person-Additions cannot be made merely on the basis of presumptions. [S. 69C, 132, 158BC]
S. 147 : Reassessment-Firm-Remuneration-Not received any interest or remuneration-Notice for reopening of assessment is held to be not justified. [S. 10AA, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Capital gains-Undisclosed investments-Sale of land-Reassessment is held to be bad in law. [S. 45, 69, 148, Art. 226]
S. 139AA : Return of income-Quoting of Aadhar number-Change in law or subsequent decision/judgment of a co-ordinate or larger Bench by itself cannot be regarded as a ground for review-Review petition against judgment upholding certification of Aadhaar Act as a Money Bill was to be dismissed. [Art. 110]
S. 92C : Transfer pricing-Arm’s length price-Interest rate-Accepted earlier year as well as subsequent assessment years-Revenue could not be allowed to make a departure in case of rate of interest for relevant assessment year.
S. 68 : Cash credits-Foreign gifts-Gift was not genuine-Deletion was held to be not justified-Service of notice was held to be valid. [S. 148, 149]