S. 237: Refunds-Tax deducted at source-Direction issued by Single Judge, in effect, resulted in refund of the very same amount for a second time, which was impermissible under the provisions of the Act.[S. 143(1), 244A, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, S. 96, Art. 226]

S. 234B: Interest-Advance tax-Waiver of interest-Jurisdictional High Court decision-Petitioner did not deposit tax on account of lack of clarity on the issue involved, and petitioner, being a Public Sector Undertaking, had no mala fide intention to evade or avoid payment of tax; petitioner was entitled to waiver of interest payable under Section 234B.[S.80P(2), 119, Art. 226]

S. 220: Collection and recovery-Assessee deemed in default-No orders or intimations creating demands were ever served. It came to know about the demand only upon receipt of notice after 9 years-Notice was quashed and set aside. [Art. 226]

S. 206C: Collection at source-Forest produce-Survey-Compounding fees/fines recovered from illegal miners and transporters of minerals-Illegal mining-There was no legislative mandate to collect tax at source from a person who was involved in illegal mining or illegal transportation of minerals-SLP of revenue was dismissed. [Art. 136]

S. 197: Deduction at source-Certificate for lower rate-Certificate issued under Section 197 for a particular financial year would operate for the entire corresponding assessment year. The assessee could not be treated as an assessee in default under Section 201, nor made liable to interest under Section 201(1A) because the assessee had a certificate under Section 197 for the entire assessment year. [S.201(IA), 260A]

S. 197: Deduction at source-Certificate for lower rate-Court held that rejection of the application without examining statutory parameters under Rule 28AA and without assigning reasons was arbitrary and unsustainable. The order was set aside, and the matter remanded to the Assessing Officer for passing a fresh reasoned and speaking order.[Rule 28AA, Art. 226]

S. 197: Deduction at source-Certificate for lower rate-Providing domain registration and web hosting services sought a nil-rate certificate-Proposal to fil an SLP-Application under section 197 must be decided as per Act and DTAA and not on revenue considerations, order was unsustainable and nil-rate certificate was directed to be issued-DTAA-India-USA [S.9(1)(vi), 9(1)(vii), Art. 12, Art. 226]

S. 197: Deduction at source-Certificate for lower rate-Make avialble-Assessee, a US company, provided support services to Indian AEs; cross charges received by the assessee from its AEs were not taxable as FTS/FIS or royalty under India-US DTAA, as the services did not make available technical knowledge nor involve transfer of copyright-DTAA-India-USA-SLP of revenue dismissed.[S.9(1)(vi), 9(1)(vii),Art. 12(3), Art. 136]

S. 195 : Deduction at source-Non-resident-Other sums-Virtual service-Petitioner-LLP was issued a certificate under section 195 at 5.25% despite a prior High Court finding of no taxability and remand, certificate was to be treated as one of ‘Nil’ rate rather than 5.25% for relevant and subsequent years if application was made, and competent authority could depart from this only if it found a PE in India or taxability on merits in future applications-DTAA-India-UK [S. 9(1)(i), Art. 5, Art. 226]