S. 263 : Commissioner – Revision of orders prejudicial to revenue – No loss to revenue – Assessment after detailed inquiry – Revision is held to be not valid [ S. 45(2), 143(3) ]

S. 268A : Appeal-Monetary limit-Less than Rs 1 crore-Appeal is dismissed. [S. 260A]

S. 11 : Property held for charitable purposes-Charitable purpose-Activities of relating to providing services of relief to poor, education and medical relief would fall within scope of general public utility-Entitle to exemption. [S.2(15,) 12, 12A, 80G]

S. 271(1)(c) : Penalty-Concealment-Deletion of penalty on the basis of order of sister concern is held to be justified-No question of law. [S. 260A].

S. 271(1)(c) : Penalty- Concealment-Capital gains on sale of land-Revised return prior to issue of notice u/s 153C-Deletion of penalty is held to be justified. [S. 45, 139(3), 153C ]

S. 271(1)(c) : Penalty-Concealment-Depreciation-Claim was withdrawn in the course of search proceedings-Deletion of penalty by the Tribunal is held to be justified. [S. 32, 132(4), 153A]

S. 264 : Commissioner-Revision of other orders-Rejection of application on the ground that availability of remedy of appeal-Commissioner is directed to decide the application on its merits. [Art. 226]

S. 264 : Commissioner-Revision of other orders-Expenses or payments not deductible-Cash payments exceeding prescribed limits-Use of electronic clearing system through bank account-Deposit of cash directly in beneficiary’s bank account beyond prescribed limit-Transaction not through clearing house of electronic mode-Business expediency is not established-Disallowance is held to be justified. [S. 40A(3), R.6DD, Art. 226]

S. 254(2A) : Appellate Tribunal-Stay-Order of Tribunal granted the stay is affirmed-Appeal is held to be misconceived. [S.253, 260A]

S. 234B : Interest-Advance tax-Non-resident-Deduction of tax at source-It was obligation of payer to deduct entire tax at source and, assessee was not liable to pay any advance tax-Interest cannot be charged.