S. 143(3) : Assessment-Mismatched PAN-Demonetised notes- Assessment order was passed without considering material produced by assesse-Court directed to redo the assessment after considering the materials on record. [Art. 226]

S. 127 : Power to transfer cases-Search and Seizure-Show cause notice had clearly spelt out reasons for proposed transfer of case of assesse-Dismissal of petition by High Court is affirmed. [S. 132 Art. 226]

S. 115A : Foreign companies-Tax-Dividends-Royalty-Technical services fees-Rates prevailing during different periods under DTAA and under section 115A which were more beneficial to assessee, had to be applied-DTAA-India-USA. [S. 90(2), Art. 12]

S. 92C : Transfer pricing-Arm’s length price-TPO passing the order without following the Direction of the Appellate Tribunal-Alternative remedy is available-Writ is not maintainable-Order of single judge rejecting the Writ petition is affirmed. [S. 92CA, 143, 144C, 148, Art. 226]

S. 80IC : Special category states-Consumption of electricity-Mismatch of production-Denial of exemption is held to be not justifies.

S. 80IB : Industrial undertakings-Failure to provide details of number of workmen working in each units in form No. 10CCB-Denial of exemption is held to be not valid. [Form no. 10CCB]

S. 70 : Set off loss-One source against income from another source- Same head of income-Could be set off against income of assessee under same head from other unit not eligible for deduction under said section- Matter remanded to the Tribunal. [S. 10B, 71, 80B(5), 80IC]

S. 56 : Income from other sources-Interest-Short term deposits-Pre -operative period before commencement of business-Assessable as income from other sources.

S. 54F : Capital gains-Investment in a residential house-investment in a residential house in USA prior to 1-4-2015-Entitled to claim exemption. [S. 45]

S. 49 : Capital gains-Previous owner-Cost of acquisition-capital asset not having become property of assessee-Gift not proved by registered document-SLP of assessee is dismissed. [S. 45]