S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Non-resident-Domain name registration services-Registrar not owner of domain names-Receipts not taxable as royalty-Web hosting and allied services-Independent services-Not Fees for Technical Services-“Make available” test-Web hosting and related services-No transfer of technical knowledge-Not Fees for Included Services. DTAA-India-USA.[S.9(1)(vii),Art. 12(3), 12(4)(a), 12(4)(b)]

S.271D: Penalty-Takes or accepts any loan or deposit –Alleged cash receipt neither loan nor deposit-Quantum addition deleted-Penalty not leviable.[S. 269SS]

S. 263: Commissioner-Revision of orders prejudicial to revenue-Best judgment assessment under section 144-Estimation of income at 2 per cent. of the bank credits-Different opinion of Principal Commissioner not sufficient-Revision invalid-Best judgment assessment-Statutory discretion of Assessing Officer-Cannot be interfered with merely on difference of opinion.[S. 142(1), 144]

S. 263: Commissioner-Revision of orders prejudicial to revenue-Limitation-Issue arising from intimation under section 143(1) and not reassessment under section 147-Limitation to be reckoned from date of intimation-Revision barred by limitation-Delay of 96 days-Person responsible for filing appeal on leave due to daughter’s marriage-Sufficient cause-Delay condoned.
[S. 143(1), 147, 148, 254(1)]

S. 201: Deduction at source-Failure to deduct or pay-Assessee in default-Notice issued beyond four years-Proceedings barred by limitation-Delay of 218 days-Delay due to illness of authorised representative-Sufficient cause-Delay condoned.[S. 133A(2A), 201(1), 201(IA) 254(1)]

S. 153D: Assessment-Search-Approval-Approval under section 153D-Mechanical approval granted on same day in several cases-Assessment void ab initio-Appellate Tribunal-Additional grounds-Pure questions of law going to root of assessment-Admitted.[S. 132]

S. 153C: Assessment-Income of any other person-Search-Proceedings under section 153C mandatory-Reassessment under sections 147/148 invalid-Loose paper found from third party-Statement of accountant not tested by cross-examination-Addition deleted-Return filed in response to notice under section 148-Notice under section 143(2) mandatory-Assessment invalid.[S. 132, 147, 148]

S. 153A: Assessment-Search-Unabated assessment-No incriminating material found during search-Addition towards unsecured loans and commission deleted–WhatsApp messages found in third person’s mobile phone-Not incriminating material for completed assessment-Addition deleted-Assessment of third person Satisfaction note mandatory-Procedure under section 153C not followed-Assessment unsustainable [S. 68, 69C, 132, 153C]

S. 153A: Assessment-Search-Unabated assessment-No incriminating material found during search-Addition based on third-party statements recorded outside search-Not sustainable-Conditions for reopening under fourth proviso to section 153A not fulfilled-No seized material representing escaped income in the form of assets-Addition deleted.[S. 68, 69C 131, 132, 142(1)]

S. 148: Reassessment-Notice issued by non-jurisdictional Assessing Officer-Assessment completed by jurisdictional Assessing Officer without fresh notice-Invalid.[S. 147]