S. 201 : Deduction at source-Failure to deduct or pay-Foreign remittance-Purchase of subscription-No liability to pay tax in India-Cannot be treated as assessee in default-DTAA-India-Singapore-SLP of Revenue is dismissed due to low tax effect. [S. 9(1)(vii), 201(1), 201(IA), 268A, Art. 5, 7, 12(3), 12(4)(a), 12(4)(b)]

S. 194H : Deduction at source-Commission or brokerage-Agreement with distributors/franchisees for sale of their prepaid products-Not liable to deduct tax at source-Order of Tribunal is set aside.[S. 260A]

S. 194H : Deduction at source-Commission or brokerage-Payment from distributor to assessee had no link with further sale made by distributor-Not liable to deduct tax at source-High Court affirmed the order of the Tribunal-SLP of Revenue is dismissed.[Art. 136]

S. 158BD : Block assessment-Undisclosed income of any other person-Block period 1-4-1996 to 7-5-2002-Assessing Officer of searched person had not recorded the satisfaction for initiation of proceedings-Order is without jurisdiction and unauthorised-No substantial question. of law. [S. 132,144, 153C, 260A]

S. 153C : Assessment-Income of any other person-Search and seizure-Satisfaction note is required to be recorded under section 153C for each assessment year-Consolidated satisfaction note had been recorded for different assessment years, it would vitiate entire assessment proceedings.[S. 132, 260A]

S. 153C : Assessment-Income of any other person-Search and seizure-Loose sheet-Not form part of books of account-diaries/loose sheets-Order of Tribunal is affirmed-No substntail question of law.[S. 132, 153A, 260A]

S. 153C : Assessment-Income of any other person-Search and seizure-Satisfaction note is required to be recorded under section 153C for each assessment year and where a consolidated satisfaction note had been recorded for different assessment years, it would vitiate entire assessment proceedings-Order of High Court is affirmed-SLP of Revenue is dismissed. [S. 153A, Art. 136]

S. 153C : Assessment-Income of any other person-Search and seizure-Loose sheet-Not form part of books of account-diaries/loose sheets-Order of High Court quashing the addition is affirmed-SLP of Revenue is dismissed.[S. 132, Art. 136]

S. 153A : Assessment-Search or requisition-No incriminating material-Deemed dividend-Deletion of addition is affirmed-No substantial question of law.[S. 2(22)(e), 132, 260A]

S. 153A : Assessment-Search or requisition-Block period of six years-No incriminating material for the relevant assessment year-Order of CIT (A) deleting the addition is affirmed-Order of Tribunal is set aside. [S. 132,260A]