S. 245 : Refund-Set off of refunds against tax remaining payable-Demand which was stayed by orders of High Court and Appellate Tribunal-Adjustment of refund without intimation to the assessee is held to be not valid. [S. 143(1), Art. 226]

S. 244A : Refund-Interest on interest-Tribunal was not right in allowing the interest on interest on interest. [S. 237]

S. 220 : Collection and recovery-Assessee deemed in default-Pendency of appeal-Excess amount recovered-Assessing Officer restrained from recovering balance tax due till disposal of pending appeal. [S. 220(6), 237, 244A, 245, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Order of Commissioner to pay 20 Per Cent. of total demand in 8 instalments-Default in payment of revised instalments-Mere failure of the authorities to recover any amount could not be considered as financial stringency-Writ petition was dismissed. [S. 220(3), Art. 226]

S. 201 : Deduction at source-Failure to deduct or pay-Recovery of tax-Failure of tenant to remit tax deducted at source from rent-To be recovered from tenant and not assesse. [S. 194I, Art. 226]

S. 195 : Deduction at source-Non-resident-Social Security contribution, Insurance, Relocation cost, etc., Reimbursement cost-Not fee for technical services-Not liable to deduct tax at source-Administration fee liable to deduct tax at source-DTAA-India-Swiss Confederation. [S. 9(1)(vii), Art. 12(4)]

S. 195 : Deduction at source-Non-resident-Foreign Institutional investor-Rate of tax-Non-convertible debenture-Liable to tax at 15 %-Liable to withhold tax at the rate of 15%-DTAA-India-Singapore. [S. 115AD, Art. 11(2)(b)]

S. 154 : Rectification of mistake-Interest on refund of tax deducted at source-Directions issued to consider pending applications. [S. 237, 244A, Art. 226

S. 153 : Assessment-Limitation-Direction-Court remitting matter to Assessing Officer asking him to give opportunity to be heard-Not a direction-No exclusion of any time in computing limitation-Draft assessment order is beyond period of limitation-Order of Tribunal is affirmed. [S. 92C, 144C, 153(3)]

S. 148 : Reassessment-Amalgamation Of Companies-Intimation was conveyed to the revenue-Notice in name of non-existing entity-Not curable defect-Notice is void. [S. 147, 292B, Art. 226]