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) ]

S.147: Reassessment-After the expiry of four years- Information from investigation wing -No averment of failure on part of the assessee to disclose fully and truly all material facts necessary for assessment – Reassessment is held to be not valid [ S.148 ]

S.142(2A): Inquiry before assessment– Special audit– Accounts were complex and there was multiplicity of transactions – Notice was approved by PCIT after application of mind and also opportunity to be heard was given to assessee — Order for special audit is held to be valid .

S. 127 : Power to transfer cases – No evidence of change of business -Opportunity of hearing was not given – Letter proposing to transfer of case is held to be not valid .