S. 194IA : Deduction at source-Immoveable property-Real estate-Percentage Completion method-Tax deducted by buyer at the time of execution of deed-Assessee to produce certificates to substantiate tax deducted on income offered in earlier or current year-AO is directed to carry out necessary verification-Matter remanded.[S. 145, 198,199]

S. 194I : Deduction at source-Rent-TDS credit cannot be denied to assessee HUF as a consequence of wrong PAN mentioned in the sale deed mistakenly, when corresponding capital gain on relevant transaction was taxed in the assessee HUF’s name .[S.199 Rule 37BA(2)]

S. 194C : Deduction at source-Contractors-Common area maintenance charges-,Paid to malls-Tax deductable 2 percent under section 194C and not 10 %.[S. 194I]

S. 194A : Deduction at source-Interest other than interest on securities-Assessee in default-The tax deducted was deposited-The assessee could not be treated as assessee in default under section 201(1)-The assessee would be liable to pay interest u/s. 201(1A) of the Act. [S. 201(1) 201(IA)]

S. 192: Deduction at source-Salary-Difference between sums reported in 26AS and sums reported by assessee-Matter remanded to the Assessing Officer. [Form 26AS]

S. 154 : Rectification of mistake-Mistake apparent from the record-Capital gains-Compensation for compulsory acquisition of commercial land from National Highways Authority of India (NHAI)-Clarificatory circular was issued by CBDT subsequent to the date of filing return-Eligible to file rectification application, claim of exemption of assessee under RFCTLARR Act was directed to be allowed by the AO. [S. 45, 56(2)(viii),139, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 S.96]

S. 154 : Rectification of mistake-Mistake apparent from the record-First appeal was dismissed-Second appeal-Abuse of process of Court-Appeal is dismissed.[S. 80IB,253]

S. 154 : Rectification of mistake-Mistake apparent from the record-Capital or revenue-Excise duty refund and Interest subsidy as revenue receipts-Rectification application pursuant to jurisdictional High Court-Tribunal held that CIT(A) is right in directing AO to carry out necessary rectification. [S. 4]

S. 154 : Rectification of mistake-Mistake apparent from the record-Educational institution-Claim of exemption u/s. 11 without registration u/s. 12AA-Eligible for deduction-Annual receipt not to include voluntary donation forming part of corpus-Rectification application is allowed.[S. 10(23C)(iiiad), 11, 12, 12AA]

S. 153D : Assessment-Search-Approval-Sanction of prescribed authority-Income from other sources-Addition made under head “Income from other sources” on ground Assessee could not explain source and details of investment made-Approval given by Joint Commissioner as formality without application of mind-No clarification whether or not assessment record seen by Joint Commissioner-Approval invalid and liable to be quashed .[S. 153A]