S. 205: Deduction of tax at source-Bar against direct demand on assessee-Non-deposit of TDS-Revenue cannot recover the same tax from the assessee merely because the employer failed to deposit the TDS with the Government-SLP dismissed on account of delay by 360 days and also on merits. [S.143(1), 199, Art. 136]

S. 205: Deduction of tax at source-Bar against direct demand on assessee-Non-deposit of TDS-No demand can be raised against the assessee under sections 199 and 205 where TDS has been deducted but not deposited by the deductor; directions for CBDT software modifications, being unrelated to the dispute, are unsustainable. [S.199, Art.136]

S. 197: Deduction at source-Certificate for lower rate-competent authority issuing nil rate certificate for part of the financial year and for subsequent part of same financial year directed tax deduction at the rate of 0.1 per cent-unjustified-Directed to issue nil rate certificate-DTAA-India-UK .[S.9(1)(i), 90, Art . 8, Art . 226]

S. 197: Deduction at source-Certificate for lower rate-Royalty-Subscription Fee-Distribution fees for subscription-based information and software products-Tribunal finding in group entity’s case under identical facts held receipts were not royalty-Assessing Officer cannot disregard precedent based on conjectures-Impugned withholding certificate set aside and NIL rate certificate directed-DTAA-India-UK. [S. 9(1)(vi), 197, Art. 7, 13, Art. 226]

S. 197: Deduction at source-Certificate for lower rate-Binding precedent-High Court in the previous year directed for issuance of nil-rate deduction certificate to Assessee-Rejection of application made by the Assessee for issuance of nil-rate deduction for the year under consideration on the ground that the decision of the High Court has been challenged in SLP is unjustified. [S.9(1)(i), Art. 226]

S. 197: Deduction at source-Certificate for lower rate-Payment to Non-resident-Withholding Certificate-Rejection of a Nil Withholding Certificate is unsustainable where the AO fails to consider the statutory factors under section 197 before determining the withholding tax liability-Matter remanded-DTAA-India-UK.[S. 195, Rule 28AA, Art. 13, Art. 226]

S. 153C: Assessment-Income of any other person-Search-Time limit-Interim relief leaving only eleven days of limitation-Limitation extendable only by sixty days under the proviso to the Explanation to section 153-Twelve-month period under section 153(6)(i) inapplicable to search assessments-Assessment beyond extended limitation quashed. [S. 132, 153, 153B, 153(6)(i)]

S. 153C: Assessment-Income of any other person-Satisfaction note based on incriminating material found during the course of search for other years-Notice issued for year under consideration under section 153C of the Act in the absence of any reason that incriminating material of other years will impact the taxability of assessment year is bad in law-SLP of revenue dismissed on account of delay of 448 days and 474 days. [Art. 136]

S. 153C: Assessment-Income of any other person-Search-No incriminating material was found-SLP of revenue dismissed.[Art. 136]

S. 153C: Assessment-Income of any other person-Search-Incriminating material belonging to or relating to a person other than the searched person is found during search proceedings-AO is required to proceed under section 153C and not under section 148-SLP of the revenue dismissed on account of delay of 56 days and also on merits. [S. 148, Art, 136]