S. 68:Cash credits- Survey-Addition of undisclosed income cannot be made on the basis of (a) entries in dairy found during survey & (b) admission of director in s. 133A survey if assessee has filed a retraction and alleged that the entries/ statement were recorded under pressure. Statement u/s 133A is merely information simplicitor and not evidence per se. Addition cannot be sustained if the Dept has not investigated the matter and find material to support the addition. [S.133A ]

Interpretation of taxing statutes -Income-tax — Provisions of Customs Act And Excise Act are different and not relevant in construing provisions of income-tax Act.

S. 279 : Offences and prosecutions – Sanction -Show cause notice-Writ against show cause notice is premature and not maintainable -It is not necessary for the authority to issue a show cause notice before granting an order of sanction .[ S. 276(c )(1), 277 , Art .226 ]

S. 271(1)(c) : Penalty – Concealment -Capital gains- Quantum proceeding was decided in favour of the assessee- Penalty cannot be imposed [ S.45 ]

S. 254(1) : Appellate Tribunal – Duties- Additional grounds – Tribunal must consider additional grounds raised on question of law arising from facts on record .

S. 254(1) : Appellate Tribunal – limitation – Tribunal considering appeal from order of assessment and dismissal of appeal from order of revision without considering on merit is held to be not valid .[ S.263 ]

S. 244A : Refunds – Interest on refunds -Tax deduction at source- Order of commissioner denying interest on facts is upheld by High Court — Court cannot go into merits of contention unless the order is perverse . [ Art .226 ]

S. 237 : Refunds -Duty of the Authority to pass orders on claim of refunds without delay and with in three months from the receipt of the a copy of order.

S. 195 :Deduction at source – Non-resident – Fees for technical services — Royalty – Building platform comprising secure servers equipped with proprietary software which pulled content from customer’s Web Server and replicated it for faster, more reliable delivery — End-users accessing customer’s Website through platform— Amount received by the assessee is not royalty -Assessee did not have any permanent establishment in India . Accordingly not liable to deduct tax at source -DTAA-India -USA- [ S.9(1)(vi), 9(1)(vii), Art,5, 12(3),(4) ]

S. 158BB : Block assessment – Undisclosed income –Addition cannot be made on the basis of returns filed by assess’s wife and other related entities on the basis of valuation reports of departmental Valuer – Diamond found in the course of search addition was held to be justified as the retraction was made after inordinate delay and not supported by any evidence. [ S.132(4) ]