S. 132 : Search and seizure-Validity-Authorisation-Reason to believe-Non filing of return-Department can conduct survey at one place and Search at another place-Issue of summons is not mandatory-Search action is held to be valid. [S. 132(1)(c), 132(4), 133A, 153A, 292CC, Art. 226]

S. 92C : Transfer pricing-Arm’s length price-Computation-TNMM-Alternative remedy-Writ to quash the assessment order-Writ is held to be not maintainable. [S. 92CA, Art. 226 ]

S. 37(1) : Business expenditure-Scientific expenditure paid to research association-Condition not satisfied-Alternative claim-Allowable as business expenditure. [S. 35 (1)]

Direct Tax Vivad Se Vishwas Act , 2020

S. 3: Amount payable by declarant – Filing of declaration and particulars to be furnished – Appeal of assessee and department appeal – Option is with the declarant to decide which matter to be settled -Clarification issued by the CBDT is binding on the department – The Department was directed to accept the declaration filed by the assessee only in respect of appeal of assessee [ S. 4, Art , 226 ]

Direct Tax Vivad Se Vishwas Act , 2020

S. 2(1)(j):Disputed tax – Tax arrear- Amount payable by the assessee could not be increased by withdrawing interest already granted under section 244A of the Act . [ S. 2(1)(o), 3, 7, Income -tax , S. 244A , Art , 226 ]

Direct Tax Vivad Se Vishwas Act , 2020

S. 2(1)(a)(ii): Appellant – Period of limitation for filing an appeal before the High Court was not over – Period of limitation for filing appeal would start from date of receipt of certified copy as per section 260A (2)(a)- Rejection of declaration was held to be not valid – [ Income -tax Act ,S. 260A(2)(a) , Art , 226 ]

Direct Tax Vivad Se Vishwas Act , 2020

S. 2(1)(a)(i): Appellant – Pendency of appeal – Condonation of delay – Order of condonation of delay relates back to the filing of an appeal – Rejection of application was held to be not valid [ S.3, 9 , Art , 226 ]

Direct Tax Vivad Se Vishwas Act , 2020

S. 2(1)(a)(i): Appellant – Pendency of appeal – Condonation of delay – Appeal could be pending even if delay was not condoned, irregular or incompetent – Non availability of order cannot be the reason for not availing the benefit of any provision or scheme to the Citizens – Designated Authority was directed to accept the declaration filed by the petitioner . [ Art , 226 ]

Direct Tax Vivad Se Vishwas Act , 2020

S. 2(1)(a)(i): Appellant – Pendency of appeal – Condonation of delay – Appeal could be pending even if delay was not condoned, irregular or incompetent – Non availability of order cannot be the reason for not availing the benefit of any provision or scheme to the Citizens – Designated Authority was directed to accept the declaration filed by the petitioner . [ Art , 226 ]

S. 148: Reassessment – Notice-Constitutional validity – The delegation authorized being only for the purpose of enlarging limitation under a valid law, such delegation could not be exercised to resurrect the provision of law that stood omitted from the statute book by virtue of its substitution made by the Finance Act, 2021, w.e.f. 01.04.2021 – Reassessment notices issued under section 148 of the Act are quashed-It is left open to the assessing authority to initiate – re-assessment proceedings in accordance with the provisions of the Act, as amended by the Finance Act, 2021 after making due compliance as required under the law. [S. 147, 148A, 149, 151, 151A, 153, 292 Relaxation of Certain Provisions) Act, 2020 (TOLA), S. 3(1) of the Act 38 of 2020, Art. 226]