S. 268A : Appeal-Lower than monetary limit fixed by Circular-Appeal was less than monetary limit of Rs. 10 lakhs fixed by CBDT Circular No. 21/2015, dated 10-12-2015.

S. 268A : Appeal-Monetary limit-Lower than monetary limit fixed by Circular No. 3/2018 dated 11-7-2018-Appeal was same was dismissed. [S. 80IB(10), 271(1)(c)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-AO had taken a plausible view-Merely on ground that enquiry conducted by AO was inadequate revision is held to be not valid. [S. 14A]

S. 254(1) : Appellate Tribunal-Duties-Transportation charges-cryptic order-Matter remanded. [S. 37 (1)]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Condonation of delay of four months-Pendency of rectification application-Matter remanded to the file of the CIT(A). [S. 154, 250, Art. 226]

S. 249 : Appeal-Commissioner (Appeals)-Payment of admitted tax-Unless and until, assessee has paid income tax due on income returned by him, no appeal under Chapter XX will be admitted. [S. 249(4)(b)]

S. 244A : Refund-Interest on refunds-Tax deducted by employer-Appellate Authorities have held that tax was not liable to be deducted-Entitle refund with interest. [S. 244A(1)(a)]

S. 234B : Interest-Advance tax-Non-Resident-Levy of interest is not liable. [S. 195]

S. 194C : Deduction at source-Contractors-Contractual work of up-linking and broadcasting programmes-Not technical services-Rightly deducted the tax as per section 194C of the Act-Provisions of Section 194J is not applicable. [S. 9(1)(vii), 194J]

S. 153A : Assessment-Search-Bad debt-No incriminating documents-Deletion of addition is held to be justified.