S. 139AA: Return of income – Quoting of Aadhaar Number – Compulsory for assessees to give their Aadhaar Number while filing their income tax return.

S.139: Return- Delay in filing of return- Reasonable cause- Court directed the CBDT to reconsider the application for condonation of delay as the as the circumstances were beyond the control of the assessee. [ S.80AC, 80IB, 119 ]

S.92C: Transfer pricing- Any inclusion or exclusion of comparables per se cannot be treated as a question of law unless it is demonstrated that the Tribunal has taken in to irrelevant consideration .[ S.260A]

S.92C: Transfer pricing- Broad threshold figure of 25 per cent RPT in case of comparables is essential- Brand does play its own role in price or cost determination and, they would not be comparable to each other

CIT v. Dilip Singh. (2018) 253 Taxman 41 / 300 CTR 184 /161 DTR 97 (Cal)(HC)

S. 92B : Transfer pricing – International transaction- Royalty arising out of use of brand name had to be treated as an international transaction.[ S.92C ]

S. 69B : Amounts of investments not fully disclosed in books of account –Receipts of jewellery in the name of assessee which was found in the course of search was from the disclosed income of the wife accordingly deletion of addition was held to be justified [ S.132B, 158B, 292C ]

S.68: Cash credits- Firm -Partner- Capital introduced by the partner was duly reflected in in the books of account maintained by him , addition cannot be made in the assessment of the firm .

S. 54F : Capital gains – Investment in a residential house -Relief is available if unutilized sale consideration in capital gain account scheme within due date of filing belated tax return under S. 139(4) [ S.45 , 54B ]

S. 41(1) : Profits chargeable to tax – Remission or cessation of trading liability – Share application money from holding company which was adjusted against goods sold by assessee cannot be assessed as cessation or remission of liability .

S. 40A(7) : Expenses or payments not deductible – Gratuity -Delay in granting approval- As the condition was satisfied, no disallowances can be made .