S. 139 : Return of income–Defective return-Denial of deductions-AO must provide an opportunity to remove the defects in the return and opportunity of hearing–Order of the AO is set aside. [S.48 54F, 143(3), Art.226]

S. 139 : Return of income-Revised return–Manually- Amalgamation-revised returns of income filed by companies pursuant to scheme of arrangement and amalgamation approved by NCLT, manually, beyond prescribed period without obtaining condonation of delay from Board in accordance with section 119(2)(b) read with CBDT Circular No. 9 of 2015 were valid. [S. 119(2) (b), 139 (5), Companies Act, S. 391]

S. 133A : Survey–Residential premises-Conversion of survey in to search Survey at residential premises is held to be invalid. [S. 131, 132]

S. 132 : Search and seizure–Warrant of authorisation-Locker keys were found–Jewellery was seized-Search and seizure is held to be valid. [R. 112(1)]

S. 120 : Jurisdiction of income-tax authorities-Appointment of ITO-Pass percentage-Modification from 26-05 2008–No retrospective effect. [Departmental Examination Rules for ITOs 1998 R. VI]

S. 92CA : Reference to transfer pricing officer–It is incumbent upon Assessing Officer to pass a draft assessment order under S. 144C of the Act. [S. 92CA(3), 144C]

S. 92C : Transfer pricing–Pro-rata adjustment considering only associated enterprises-Matter remanded-No question of law. [S. 260A]

S. 92C : Transfer pricing–Arm’s length price–Know-how–Royalty-TPO is not justified in making the addition without applying any specified method.

S. 80IB(10) : Housing projects-Residential plus commercial-Commercial user is permitted by local authority was within local limits-Entitle to exemption.

S. 80IA : Industrial undertakings-Manufacture-Activity of compression of natural gas into CNG amounted to manufacture-Entitle to exemption. [S. 2(29BA)]