S. 201 : Deduction at source-Failure to deduct or pay-Non-resident-Fees for technical services-If the amount is not chargeable to tax in the assessment of recipient the assesseee cannot be held to be assessee is default-Not liable to pay tax and interest-DTAA-India-Singapore.[S. 9(1)(vi), 191, 195, 201(1), 201(IA), Art. 5, 7, 12(4)(b)]

S. 201 : Deduction at source-Failure to deduct or pay-Assessee in default-Limitation-Reasonable period-Order of Tribunal holding that order passed by after four years is barred by limitation is not proper, legal or justified-Binding precedent-Matter is remanded to the Commissioner of Income-tax (Appeals)for passing fresh orders. [S. 195, 201(1),201(IA), 260A]

S. 153C : Assessment-Income of any other person-Search-Recording of satisfaction-Copy in verbatim of satisfaction note of Assessing Officer of searched person-No jurisdictional error-Recording of satisfaction is valid. [S. 132, Art.226]

S. 153A: Assessment-Search-No incriminating materials were found-Addition cannot be in respect of completed or Unabated assessment.[s. 55, 68 69C 132]

S. 153A : Assessment-Search-Long term capital gains-No incriminating material is found during search-Order of Tribunal deleting the addition is affirmed.[S. 58,68, 69C, 260A]

S. 153A : Assessment-Search-Cash credits-Incriminating document-Document of shareholding pattern document prepared by way of secretarial compliance report, which was filed along with company’s annual return in Form MGT-7 with ROC-Available in public domain-Would not constitute incriminating document to justify reopening of assessment of unabated/completed-No substantial question of law. [S. 132, 260A]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Cryptic notice-Information-Order was passed without considering the objections filed by the assessee-The order violative of the mandatory requirements of section 148A-The assumption of jurisdiction under section 147 was perverse and unsustainable-On the facts the matter did not warrant remand-The orders under section 148A(d) and the notices issued under section 148 were quashed and set aside. [S.2(42A) 47(vid), 56(2)(x)(c), 147, 148, 148A(b), 148A(d), Art. 14, 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice mentioning for which the notice issued-Transactions recorded of other financial year-Notice valid.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Accommodation entries alleged Mr. Rakesh Garg-No dealings with alleged accommodation entry provider-Reassessment notice issued earlier was dropped-Issue of notice under amended provision on same issue is not valid.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Charitable or religious trust-Registration procedure-Alternative remedy-Writ petition is dismissed. [S. 12AA, 148A(b), 148A(d),164, 246A, Art. 226]