S. 260A : Appeal – High Court – Delay of 342 days – Retirement of Officer – Delay was condoned with cost .

S. 254(1) : Appellate Tribunal – Duties- Delay in filing appeal -Tribunal cannot dismiss appeal for non-prosecution[ S.253,254(2), ITAT R. 24, Art , 226 ]

S. 254(1) : Appellate Tribunal – Duties- Deletion of disallowance without giving reasons – Order not valid – Matter remanded . [ S.40(a)(ia)]

S. 254(1) : Appellate Tribunal – Duties- Allowing the expenditure without examining the evidence – Perverse order – Matter remanded .[ S.37 (1), 132,153A ]

S. 254(1) : Appellate Tribunal – Duties- Business expenditure — Commission payments — Order passed without considering the material and application of mind -Matter remanded to Tribunal

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