S. 147 : Reassessment-After the expiry of four years-No failure to disclose all material facts-Reassessment is bad in law.[S. 148]

S. 145 : Method of accounting-Rejection of books of account-Estimation of gross profit-Disclosed higher gross profit-Addition is deleted. [S. 145(3)

S. 145 : Method of accounting-Accrual of income-Running Fertility Clinic offering surrogacy services-Advances from Foreign Nationals subsisting for repayment-Matter remanded for verification.[S. 4, 5]

S. 144C : Reference to dispute resolution panel-International transactions-Eligible assessee-Draft assessment order-Application of higher rate of tax-No jurisdictional error-Additional ground-Matter is remanded to the Assessing Officer-Reassessment is affirmed.[S. 115A, 143(3) 144C, 147, 148]

S. 143(3): Assessment-Cash Credits-Search and seizure-Assessment of third person-Statement of employees who were not aware of entire business activities-Addition deleted by the CIT(A) [S. 132(4), 133A]

S. 143(3): Assessment-Search and seizure-Cash deposit in bank-Undisclosed income-Unaccounted sale receipts-Sale Of Property-Addition made as percentage of profit on sale receipts-Further addition on loan and interest is deleted.[S. 132]

S. 143(3): Assessment-Survey-Agreement for purchase of property-Addition confirmed in the assessment of HUF-Addition is not justified-Advance payment was made in earlier year-Addition is deleted.[S.133A]

S. 143(3): Assessment–Search and seizure-Undisclosed income-Unaccounted sale receipts-Sale of property-Addition made as percentage of profit on sale receipts-Same receipts cannot be assessed as undisclosed income-Cash deposited in bank-Sale of property-Disclosed in the balance sheet-Addition is deleted. [S. 69, 132]

S. 143(3): Assessment-Service of notice-Limitation-Assessment completed before the limitation period-Served after limitation period-Order is not time barred.[S. 153, 282,R.27, General Clauses Act, 1897 S.27]

S. 115JB : Company-Book profit-Export-Matter remanded to examine revised admissible deduction under Section 80HHC.[S.28 to 44AD, 80HHC]