S.254(1): Appellate Tribunal – Orders – Period of the first national lock-down from March 25, 2020 to April 19, 2020, when offices were not allowed to be physically opened, was excluded the period within which this order was pronounced was within 90 days.

S. 251 : Appeal – Commissioner (Appeals) – Powers – Remand by Tribunal -Inspector of Income-Tax not competent to issue enhancement notice —Order enhancing income not sustainable [ S. 69C, 251(2) ]

S. 234B : Interest – Advance tax – Failure by payer to deduct tax at source — Interest cannot be imposed.

S. 199 : Deduction at source – Credit for tax deducted -Allowed in the year of deduction – Related revenue was booked in subsequent years .[ S.145, 199(3) ]

S. 153A : Assessment – Search- No incriminating material found during search- Statement of third parties cannot be considered as incriminating material- Opportunity to cross- examination not provided [ S.132(1), 132(4) ]

S.148: Reassessment — Notice — Assessing Officer not signing notice or mentioning assessment year — Notice is illegal — Reassessment proceedings not valid .[ S.147]

S. 147 : Reassessment –With in four years-No scrutiny assessment — Non-compete Fee – Claiming a huge exemption of income by making incomplete, untrue and wrong claim — Primary facts not completely, correctly and truly disclosed in return — Reassessment is held to be valid [ S.143(1) 148 ]

S. 144 : Best judgment assessment – No new facts – Addition is held to be justified . [ S.69B ]

S.115JB: Book profits —Additional revenue in its books — Assessing Officer cannot tinker with book profit.

S.92C: Transfer Pricing—Comparables- A company is engaged in BPO services cannot be rejected as a comparable merely by stating that it is in the health care segment and is functionally dissimilar -Matter remanded .