S. 250 : Appeal-Commissioner (Appeals)-Procedure-Capital gains-Non speaking order of four lines-Order of CIT(A) is set aside.[S. 45, 133(6) 147, 148, 246A]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Return not filed-Failure to pay admitted taxes despite of several opportunities-Refusal to admit appeal by CIT(A) is affirmed.[S. 246A, 249(4)(b)]

S. 244A : Refunds-Interest on refunds-Interest to be granted till date of grant or credit of refund.

S. 153D : Assessment-Search-Approval-38 cases-Mechanical approval-Approval letter not mentioning of approval-Additional ground-Admitted-Assessment order is quashed. [S. 132, 153C, 254(1)]

S.143(3): Assessment-Accrual-Mercantile system of accounting-Professional and technical services-Sale of judgement text-Right to receive income accruing under agreement arising only on satisfaction of conditions stipulated in agreement-Order of CIT(A) deleting the addition is affirmed. [S. 5, 194J]

S. 143(3): Assessment-Search and seizure-Undisclosed sales-CIT(A) restricted profit element at 8 per Cent of sales-Credit to be given to income surrendered. [S. 132]

S. 133A : Power of survey-Income from undisclosed sources-Construction of commercial and residential buildings-Director disowning contents of paper found in the course of survey-Addition is deleted. [S. 133(6)]

S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Functional analysis-Re seller-Performing marketing support service-Foreign exchange gains-Other grounds-Matter remanded to Commissioner (Appeals) for Re adjudication. [S. 251]

S. 92BA : Transfer pricing-Specified domestic transaction-Arm’s length price-Avoidance of tax-Excluded from definition with effect from 1-4-2017-Omission has retrospective effect-Addition is deleted. [S.40A(2)(b)]

S. 80HHC : Export-Manufacturing and letting out vacuum insulated tanks and related products-Lease rent-Business income-Eligible for deduction-Deduction not to be allowed on profits to extent deduction already allowed under Section 8OIA of the Act.