S. 254(1) : Appellate Tribunal-Powers-Remand-Fresh claim Wholesale remand for framing a fresh assessment,-Assessing Officer could not deny to evaluate fresh claim raised by assessee during remand assessment proceedings. [S. 144]

S. 194C : Deduction at source-Contractors-Payment to cable operators for channel fee-Liable to deduct tax at source under section 194C and not under section 194C of the Act. [S. 194J]

S. 192 : Deduction at source-Salary-Failure to deposit tax deducted at source-Rectification application-Directed the Assessing Officer to consider the rectification application and pass orders on merits in accordance with law. [S. 143(3), 154, 199, Art. 226]

S. 148 : Reassessment-Objections raised and the Assessing Officer has to pass reasoned order-Challenge of notice is held to be not valid. [S. 147, Art. 226]

S. 147 : Reassessment-One-time settlement with banker-Capital or revenue-Considered during original scrutiny assessment proceedings-Change of opinion-Reassessment is bad in law. [S. 4, 148, 260A]

S. 147 : Reassessment-After the expiry of four years-Share capital-Change of opinion-Existing share holders-Subject matter of regular assessment-Reassessment notice is held to be bad in law. [S. 68, 148 Art. 226]

S. 144 : Best judgment assessment-Defective return-Order passed without issuing show cause notice or intimation-Principle of natural justice is violated-Matter was to be restored to Assessing Officer for afresh consideration. [S. 139(9), Art. 226]

S. 144 : Best judgment assessment-Assessing Officer has made addition on account of two grounds-Show cause notice u/s 142 (1) was in respect of only one ground-Order set aside and reamended back for redoing the assessment. [S. 69A, 142(1), Art. 226]

S. 116 : Inspectors of Income-tax-Service matter-Pay scale-Technical Assistant claimed parity of allowances and salary with that of Inspector of Income Tax, such parity was to be decided by CAT on basis of recommendations of expert bodies like Pay Commission or Anomalies Committee, and not on basis of fact that in past, pay scale of two posts were at par. [S. 116(h)]

S. 92C : Transfer pricing-Arm’s length price-Comparable-Software product development-Company have brand value and more than 24 times that of turnover-Significant intangible assets-Business restructuring-Extraordinary event of amalgamation-Company which developed its own web based software-Huge brand value-BPO services-Additional evidence-Matter remanded. [S. 254(1), 260A]