S. 132(3) : Search and seizure-Prohibitory order-Article-Liquor-Contention of Revenue that liquor cannot be included in the expression of valuable article is rejected-Order issued under section 132(3) is quashed on the ground that Revenue could have invoked section 132(1) of the Act-SLP of Revenue is dismissed. [S. 132, Art. 136]

S. 127 : Power to transfer cases-Search-From ITO Delhi to DCIT, Karnal Haryana-Incriminating material-Transfer of case on grounds of administrative convenience and meaningful assessment-Writ petition is dismissed. [S. 124,131(IA), 132, Art, 136]

S. 127 : Power to transfer cases-Opportunity of hearing-No reasonable opportunity had been provided before transferring case and officer of Bangalore to Delhi-Order of single Judge is affirmed.[S. 124, Art. 226]

S. 127 : Power to transfer cases-Opportunity of hearing-Bangalore to Delhi-High Court held that no opportunity of hearing was given-Order High Court is affirmed-SLP of Revenue is dismissed.[S. 124, Art. 136]

S. 127 : Power to transfer cases-Search-From ITO Delhi to DCIT,Karnal Haryana-Incriminating material-Transfer of case on grounds of administrative convenience and meaningful assessment-SLP is dismissed.[S. 124, 131(IA), 132, Art, 136]

S. 92C : Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Online market support services-Allocation of expenses-Expenditure for un-allocable costs could be allocated on basis of proportionate turnover of concerned segment-Open to accept one or other principle i.e turnover method or headcount method-Choice of assessee in relying upon headcount principle per se could not be rejected-SLP of Revenue is dismissed due to low tax effect.[Art. 136]

S. 90 :Double taxation relief-Foreign tax credit-Australian branch-Reasons for such denial could not be discerned and such facts and circumstances warranted reconsideration, matter was to be remanded for reconsideration in so far as tax credit claim was concerned-DTAA-India-Australia.[Art. 24, Art. 226]

S. 90 : Double taxation relief-DTAA overrides provisions of section 206AA-Rate of tax to be applied for grossing up should be as per DTAA-No substantial question of law. [S. 206AA, 260A]

S. 90 :Double taxation relief-DTAA overrides provisions of section 206AA-Rate of tax to be applied for grossing up should be as per DTAA-Delay of 402 days in filing SLP-Delay is not explained satisfactorily-Delay is not condoned-SLP of Revenue is dismissed.[S. 206AA, Art. 136]

S. 90 :Double taxation relief-Elimination of double taxation-Review petition dismissed against order of Supreme Court that a notification under section 90(1) is a mandatory condition to give effect to a DTAA, or any protocol changing its terms or conditions, which has effect of altering existing provisions of law and thus, for a party to claim benefit of a same treatment clause, based on entry of DTAA between India and another state which is member of OECD, relevant date would be entering into treaty with India and not a later date, when, after entering into DTAA with India, such country becomes an OECD member, in terms of India’s practice-DTAA-India-France [R. 128, Art. 10, 13]