S. 147: Reassessment – Revenue directed to guidelines for reassessment – CBDT to issue guidelines to its officers based on the Order with clear instructions which are to be strictly followed. [S. 148 , 149, 150, 151, Art , 226 ]

S. 10A : Free trade zone – Export turnover – Communication expenses is to be deducted from both export turnover and total turnover.

S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Failure to file return within stipulated time-Issue of summons was only for one year-Reasons Remanded to the Commissioner for fresh consideration. [S. 139(1), 279(2), Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Amortisation of preliminary expenses-Granted in initial year of expenditure-Deduction cannot be withdrawn in subsequent year. [S. 35D]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Violation of principles of Natural justice-Matter remanded to PCIT [S. 143(3), Art. 226]

S. 260A : Appeal-High Court-Central Board of Direct Taxes Circulars-Question was not argued before Tribunal-Appeal is not maintainable. [S. 80IC, 268A]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Additional grounds-Order can be rectified on account of mistake of the counsel for the parties. [S. 253, Art. 226]

S. 254(1) : Appellate Tribunal-Powers-Remand of case-Power to be used only in exceptional cases-Order of remand was set aside.

S. 245D : Settlement Commission-No procedural error committed by Settlement Commission-Order of single judge allowing the writ petition of the revenue was set aside-Order of settlement commission was affirmed. [S. 245D(4), Art. 226]