S. 246A : Appeal – Commissioner (Appeals) – Appealable orders -Mandatory E-Filing of appeal – Manual appeal filed in time but E-Filed with delay — Appellate Tribunal remanding matter with direction to condone the delay – Order of Appellate Tribunal is affirmed .[ R.45]

S. 245R : Advance rulings – Transaction include more than one related transaction – Payment for offshore supply made outside country in foreign currency — Income did not accrue or arise in India – Employees who had signed contracts not dependent agents —Income from offshore supply of equipment not taxable in India – DTAA – India -Japan- No power to review order — Department not raising objection at time of admission of application — Authority cannot review order of admission. [ S . 9(1)(1), 245N(a), General Clauses Act, 1897, S. 13, ITRule , 44E(4), Art, 5 ]

S. 245R : Advance rulings Non-Resident —Capital gains – Proposed transfer without consideration – Liability To Tax On Capital Gains Arises In Hands Of Transferor — Tax Leviable In India On Capital Gains From Alienation Of Indian Shares — Tax Required To Be Deducted At Source- DTAA-India – Switzerland [ S.9(1)(i), 45, 47 (ii), 92B,195, Art, 23(1)(b)]

S. 245R : Advance rulings – Application – Maintainability — Pendency of proceedings – Notice under Section 143(2) issued prior to filing of application – Application not maintainable —Issue pending in single year renders application for another ineligible for admission [ S.80IA, 143(2), 245R (2)]

S. 245 : Refund- Set off of refunds against tax remaining payable – Stay of recovery proceedings -Prior intimation regarding proposed adjustment

S. 234D : Interest on excess refund – Provision applicable only from 1-6-2003.

S. 220 : Collection and recovery – Assessee deemed in default – Waiver of interest -All three conditions to be satisfied cumulatively — Order rejection of waiver is held to be justified [ S. 132, 153A, 153C,220(2A), 234A, 234B, 234C , Art .226 ]

S. 194H : Deduction at source – Commission or brokerage – Credit card holder-Transactions on principal to principal basis – Not liable to deduct tax at source [ S.40(a)(ia ) ]

S. 158BC : Block assessment – Document seized during search — Statutory presumption that document belongs to person from whose possession seized — Burden on person to rebut presumption — Document disclosing receipt of on-money-Addition is held to be justified [ S.132(4A) ]

S. 153A : Assessment – Search- No incriminating material found during search — Mere recording of satisfaction regarding undisclosed income not sufficient — Addition is held to be not valid [ S.132 ]