S. 199: Deduction at source-Credit for tax deducted-Return held non est-Assessment-Assessing Officer bound to grant credit of taxes and consequential refund.[S.139(9),143(3), 237]

S. 195: Deduction at source-Non-resident-Other sums-Fees for Included Services-Pre-clinical laboratory services-No “make available” of technical knowledge-Receipts not taxable in India-No obligation to deduct tax at source-DTAA-India-USA.[S.9(1)(vii), 90(2) Art. 12]

S. 194C: Deduction of tax at source-Contractors-Common Area Maintenance (CAM) charges-Charges paid to independent service providers-Not part of rent-Tax deductible under section 194C at 2 per cent and not under section 194-I. [S. 194-I, 201(1), 201(1A)]

S. 153A: Assessment-Search and seizure-No incriminating material-Difference between physical stock and book stock by itself cannot constitute incriminating material-Addition based only on sworn statement without corroborative evidence-Assessment quashed-Delay of three days was condoned.[S. 37, 132, 143(3), 253]

S. 147: Reassessment-Educational institution-Fresh claim for exemption under section 10(23C) cannot be raised in reassessment proceedings-Order of CIT(A) was restored to decide on merits. [S 10(23C), 139(4C), 143(3), 148, 250]

S. 144C: Dispute Resolution Panel-Fresh claim-Valid claim raised for first time before Panel-Maintainable-Matter remanded for adjudication on merits.[S. 254(1)]

S. 144C: Reference to dispute resolution panel-Directions issued without Document Identification Number (DIN)-CBDT Circular No. 19/2019 violated-Order null and void. [S. 92CA]

S. 143(3): Assessment-Return filed in name of the amalgamating company after amalgamation-Return non est-Assessment in the name of a non-existent entity also invalid. [S. 139(9)]

S. 143(3) : Assessment-Income-Alleged suppression of purchases-Comparison of eleven months’ purchases with twelve months’ purchases-Wrong methodology-Addition deleted.[S.5]

S.143 (3): Assessment-Revised claim during assessment proceedings-Re-computation of deduction-Fresh revised return not necessary-Tribunal can entertain claim.[S. 10AA, 139, 254(1)]