S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Protective assessment converted into substantive assessment-Recovery proceedings-Appealable order [S. 143 (3), 153A, 156]

S. 194J : Deduction at source-Fees for professional or technical services-Remuneration to consultant doctors-Cannot be considered as employees of hospital-Provision of section 194J is applicable and not provision of section. 192 of the Act. [S. 192]

S. 153C : Assessment-Income of any other person-Search-Unnamed documents-Statement recorded after conclusion of search cannot be consideration as information for invoking the provision of section. 153C of the Act. [S. 131(IA), 132]

S. 153A : Assessment-Search-Protective assessment-Protective assessment cannot be converted in to substantive assessment without invoking jurisdiction under section 147 of the Act. [S. 143 (3) 147, 154, 245D(4)]

S. 145 : Method of accounting-Fall in GP-Fall in price of cardamom-Exceptional circumstances-Increase in turnover by 130 times-Rejection of books of account-Estimation of GP was deleted.

S. 145 : Method of accounting-Alleged under-invoicing-Export to sister concern-Books of account was audited-Addition was made on unscientific and improper basis-Addition was deleted.

S. 145 : Method of accounting-Amount reflected in form No 26AS-CPC-Burden is on revenue to show that the amount was received by the assessee. [S. 143(3), 194J, Form No. 26AS]

S. 145 : Method of accounting-Change of accounting-Revenue expenditure allowable as deduction-Loan processing fees on term loan, stamp charges, share issue expenses-Allowable as deduction, though shown as prepaid expenses or deferred expenditure in books of account. [S. 37(1)]

S. 144 : Best judgment assessment-Assessment order passed without issue of notice u/s 143(2) of the Act was held to be bad in law. [S. 143(2)]

S. 143(3) : Assessment-Cash credits-Cash deposited in the bank-Accommodation entries-No return was filed-Justified in treating the entire deposit as turnover and estimating the net profit at 5 percent-Reassessment was held to be justified. [S. 68 147, 148]