S. 254(1) : Appellate Tribunal-Powers-Delay of 349 days-Substantial justice deserved to be preferred-Delay was condoned-Matter remanded to CIT (A) to decide on merit. [S. 250, 253(5), 271(1)(c)]

S. 254(1) : Appellate Tribunal-Powers-Appeal-Condonation of delay-Delay of 271 days in filing of appeals-Justice oriented approach has to be taken while deciding the condonation of delay-Delay was condoned.

S. 254(1) : Appellate Tribunal-Powers-Capital gains-Natural justice-Sham Transactions-Assessee to be allowed adequate opportunity of being heard-Matter remanded. [S. 45, 50C, 143(3)]

S. 254(1) : Appellate Tribunal-Powers-Special Category States-deduction u/s. 80IC on basis of ‘NOC’-Matter restored with AO for fresh evaluation under the guidelines laid down by High Court. [S.80IC]

S. 254(1) : Appellate Tribunal-Duties-Application for admission of Additional ground-Legal ground validity of approval raised for the first time was admitted for adjudication. [S. 153D]

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)]