S. 144B : Faceless Assessment-Alternative remedy-Denial of opportunity of hearing on ground technically not feasible through video conference-Assessing Officer is directed to give opportunity of hearing in designated area of Department’s office-Assessment order quashed and set aside.[S. 143(3),263, Art. 226]

S. 143(3) :Assessment-Search and seizure-Assessment in search cases-Additions cannot be made on the basis of data appearing in pen-drive not unearthed during search which does not constitute incriminating material. [S. 132(4), 153A, 260A]

S. 143(1) : Assessment-Intimation-Prima facie adjustment-Corrections to returns must be intimated to the assssee-Reply of assessee must be considered-Application for rectification u/s 154 not considered-Scrutiny proceedings initiated, AO directed to consider the assessee’s reply and thereafter initiate scrutiny proceedings under Faceless Assessment Scheme. [S. 154, Art. 226]

S. 124: Jurisdiction of Assessing Officers-Faceless Assessment-Objection to jurisdiction has to be raised within reasonable time-Writ petition is dismissed-Alternative remedy. [S. 119(2), 143(3) 144B, 154, 246A, General Clauses Act, 1897, S. 24, Art. 226]

S. 92CA : Transfer pricing-Reference to Transfer Pricing Officer-Arm’s Length price-Avoidance of tax-Computation of Arm’s Length Price-Appeal to Appellate tribunal-Issues of inclusion and exclusion of comparables for determination of arms length price-Contentions regarding dissimilarities in product, function and on-site and off-shore revenues earned not considered and adjudicated by the tribunals-Matter remanded back to Tribunal.[S.92CA(3), 260A]

S. 92C : Transfer pricing-Advertising, marketing and promotion expenses are not international transaction-Tribunal directing exclusion of routine sales and distribution expenses-Not erroneous.[S. 260A]

S. 90 : Double taxation relief-Non-resident-Tests-Fixed place permanent establishment-Assessee company providing remittances services to non-residents in USA-Liaison office set up in India under conditional permission granted by Reserve Bank of India-Reports to Reserve Bank of India not showing any violations of conditions-No material to establish that liaison office at disposal of assessee or belonged to assessee to conduct its business wholly or partly-Nature of activities of liaison office preparatory and auxiliary-Liaison office not permanent establishment of assessee.-Not exigible to tax in India-DTAA-India-USA. [Art. 5(1), 5(2), 5(3)]

S. 90 :Double taxation relief-A non-resident is entitled to the credit of Tax Deducted at Source (TDS) even if the income on which the tax was deducted was not offered to tax in India, provided the income is not taxable under the provisions of Section 90 of the Income Tax Act, 1961-Directed to refund of TDS along with interest. S. 143(3), 155(14). 264,Form 26AS Art. 226]

S. 86: Share of member of an association of persons-Income derived by various syndicates in which assessee was found one of the members, was required to be assessed in the hands of such syndicates only and a direct assessment in hands of assessee could not have been made in respect of such income derived by syndicates. [S. 2(31), 67A, 260A].

S. 80G : Donation-Registration of institution-Renewal of registration-Assessee granted registration under Section 12AA-Amount utilized for construction of Public Library is for charitable purpose-Failure to file form 10B-Denial of renewal of registration on that ground is not justified-Directed the respondents to grant renewal of registration under section80G(5)(vi) of the Act. [S. 2(15), 11, 12AA, 80G(5)(vi), Art. 226]