S. 145 : Method of accounting-Rejection of books of account-Bogus purchases-Order of Tribunal modifying the quantum was set aside-Cost of Rs.5000 was imposed on the assessee. [S. 145(3)]

S. 144C : Reference to dispute resolution panel-Foreign Company-Draft Assessment order was not passed-DTAA-India-Singapore-Demand raised was stayed. [S. 143(3), Art. 226]

S. 144B : Faceless Assessment- Non-Resident-Draft assessment order was served-Objections were considered-Writ is not maintainable. [S. 246A, Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Order passed without show cause notice and draft assessment order. Directed to file an affidavit. [S. 143(3), 144B(9), Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Request for adjournment to notice and draft assessment order-Neither rejected nor duly intimated-Order was set aside. [S. 143(3), Art. 226]

S. 143(3) : Assessment-Survey-Unexplained investment-Excess stock-Lock-down restrictions owing Covid-19-Unable to produce documents in support of its claim within time granted-Order was set aside. [S. 69, 133A, 142(1), 143(2), Art. 226]

S. 80IB(10) : Housing projects-Denial of exemption on the ground that in the revised return the claim was withdrawn-Denial of exemption on hyper technicalities is held to be unjustified-Matter remanded to the Assessing Officer. [S.80AC]

S. 80IB(10) : Housing projects-Built up area-Proportionate deduction allowable-Project completion method-Entitle deduction on the basis of project completion method adopted by the assessee. [S. 145]

S. 80IB(10) : Housing projects-Built-up area-Some units of project conforming to condition-Proportionate deduction allowable.

S. 80IA : Industrial undertakings-Eligible business-Deduction to be computed unit-wise and not business as a whole-Manufacture-Processing and marketing of seeds-Raw seeds undergoing various processes-Amounts to manufacture or production of articles or things. [S. 80IA(2), 80IA(5), 80IA(7)]