S. 246A : Appeal – Commissioner (Appeals) – Appealable orders -Deduction at source- Denying the liability is appeasable -Order determining amount of tax deduction at source is appealable order- Tribunal has failed to consider S.248 of the Act therefore suffers from infirmity and is per incuriam – Matter set aside to decide in accordance with law.[ S.195(2) , 248, 254(1) ]

S. 222 : Collection and recovery – Certificate to Tax Recovery Officer – Arrest- Notice under rule 73 of Schedule II having been issued for recovery of tax dues did not give rise to any apprehension of immediate arrest-Petition under S. 438 of Cr.P.C. against said show-cause notice would not be maintainable. [ S. 276C, Cr .P.C. S.438 ]

S.147: Reassessment- Tax evasion petition- Recording of reasons- Bogus entries- Tax evasion petitions received for previous years cannot be basis for reopening of assessment for relevant year, as Assessing Officer had not referred in recording reasons for the year under consideration- Reports submitted by the Income tax Officer who is not authorised to exercise the power cannot be the basis for reopening of assessment [ S.69A, 131(IA), 148 ]

S. 139AA: Return of income – Quoting of Aadhaar Number -Deadline for PAN-Aadhaar linkage having been extended to 31-3-2019,assessees were be permitted to file their returns for relevant year without any insistence of linkage of their Aadhaar with their PAN numbers. [ S.119 ]

S. 131 : Power – Discovery – Production of evidence -Reports submitted by the Income tax Officer who is not authorised to exercise the power cannot be the basis for reopening of assessment .[ S.131(IA), 147, 148 ]

S.92C: Transfer pricing- Arm’s length -Comparable – Customer profile of comparable is completely different-Incomparable-company engaged in developing software products, development of software services and also engaged in running a training centre for software professional on online projects, was incomparable -Business model of comparable being of outsourcing its service being different from in-house business model of providing services, said company was not was a comparable- Data of company was for a financial year, that did not correspond to financial year of assessee, it could not be selected as comparable -Huge difference in turnover between tested party and comparable would necessarily require proposed comparable to be excluded from list of comparables.

S. 80P : Co-operative societies -Agricultural enterprise – Tapping of toddy and vending it through licenced shops, eligible to claim deduction, however deduction cannot be claimed without filing a return by co-operative society .[ S. 80A (5), 80P(2)(iii) ]

S. 80IA :Industrial undertakings -Expenses provision written back will not form a part of income since it was written off deposit which was kept in separate account and is not an income eligible .

S. 80IA :Industrial undertakings – Derived – Interest- compensation- miscellaneous income- Interest earned on short term deposits – Entitle deduction in respect of interest on deposits, compensation received on machinery breakdown and miscellaneous income-Interest earned on short-term deposits of money kept apart for purpose of business has to be treated as income earned on business and cannot be treated as income from other sources and is deduction [ S.28((i), 56 ]

S. 80HHC : Export business – Profits and gains of business or profession- Rent -Interest – Ninety per cent of such quantum of receipt of rent or interest will not be deducted under clause (a) of Explanation (baa) to section 80HHC . [ S.28 , 30 to 44AD ]