S. 145 : Method of accounting-Work in progress-Notional valuation-Consolidating books of account-Addition is deleted.[S. 69]

S. 145 : Method of accounting-Valuation of stock-Joint venture-Addition on account of construction work-Addition was deleted.

S. 145 : Method of accounting-Difference between contractual receipts according to Form 26AS and in books of assessee-Meagre difference-Addition was deleted. [S. 5]

S. 144C : Reference to dispute resolution panel-Draft assessment order was not forwarded to correct address-Order is barred by limitation [S. 92CA(3), 127(2) 153]

S. 144C : Reference to dispute resolution panel-Draft Assessment order-Procedure-Mandatory-Issue of demand notice and penalty notice along with draft assessment order-Assessment order was quashed. [S.143(3), 156]

S. 144C : Reference to dispute resolution panel-Rectification order-Not barred by limitation-Order was passed within six months from end of month in which original order was passed-It would not be open to Assessing Officer to hold giving effect to these directions even if said directions were found to be prima facie incorrect. [S. 92C,144C(13), R. 10]

S. 144C : Reference to dispute resolution panel-Rectification application-Rule 13 does not permit a rectification application being entertained from a person other than assessee, Assessing Officer or DRP itself-Miscellaneous application filed by TPO before DRP for rectifying various mistakes in order of DRP would not be maintainable.[S.92C, 154, Rule 13]

S. 144C : Reference to dispute resolution panel-Limitation-Time-limit for passing final order of assessment-One month from end of month in which directions of Dispute Resolution Panel received by Assessing Officer-Order passed beyond that date-Non est in law. [S. 92CA (3), 144C(13), 153, 153B]

S. 144C : Reference to dispute resolution panel-Arm’s length price-Transfer pricing adjustment was not in accordance with the direction of the Dispute Resolution Panel-Order was quashed. [S. 144C(13)]

S. 144C : Reference to dispute resolution panel-Capital gains-Non-Resident-Eligible assessee-Change Of Law-Amendment to include non-Residents as eligible assessees with effect from 1-4-2020-Pending assessments for which orders passed after 1-4-2020 is covered by amended section.[S. 45, 49]