S. 194C : Deduction at source – Contractors – Payments to contractor for purchase of land and not development of works carried out is not liable to deduct tax at source [ S. 201(1) 201(IA) ]

S. 151 : Reassessment – Sanction for issue of notice – After the expiry of four years- Approval was not obtained – Reassessment was held to be bad in law [ S.147, 148 ]

S. 144C : Reference to dispute resolution panel – Defect in existing in original assessment order cannot be cured – show cause notice cannot be equated with assessment order – Oder passed without passing draft assessment was seta side .

S.92C: Transfer pricing – Comparable- While deterring ALP of components and parts exported to AE which are used in manufacturing of two wheelers cannot be compared with sale of finished goods in domestic market.

S.50C: Capital gains – Full value of consideration – Stamp valuation- When the assessee is protesting the valuation by Stamp authority and requesting the refer to Department volition Officer , the AO is bound to make the reference to Department Valuation Officer , accordingly the deletion of addition was held to be justified . [ S.45 ]

S.37(1): Business expenditure – Capital revenue- Opening of new stores /outlets expenditure on salaries , machinery and other repairs , travelling conveyance professional fees , electricity expenses telephone expenses etc is held to be revenue expenditure .

S. 12AA : Procedure for registration –Trust or institution-Genuineness of Trust is established – Registration cannot be refused [ S. 2(15),12A ]

S. 11 : Property held for charitable purposes – Depreciation- Income to be computed in normal commercial manner without classification under various heads referred in S.14 of the Act. [ S.14, 32 ]

Interpretation -Communication of Ministry of Commerce can be relied on – Inland ports.

S. 47A : Capital gains – Withdrawal of exemption – Conversion of proprietary concern in to company – Only licence to use Brand name – When exemption from capital gain was not claimed -Deletion of addition was held to be justified [ S.47 ]