S. 145 : Method of accounting-Valuation of closing stock of dust / scrap-Ad-hoc addition was held to be not justified.

S. 145 : Method of accounting-Business of supply of processes, designing, construction etc.-completed contract method of accounting-Rejection of books of account is held to be not justified.

S. 145 : Method of accounting-Project completion method of accounting-Builder-Revised Guidance Note of 2012 issued by ICAI-25% of on money was taxed on receipt basis was deleted-On money has to be assessed as business receipts and not as cash credits. [S. 68]

S. 145 : Method of accounting-Sale proceeds-Difference between books of account and as per TDS certificate-Only embedded portion of profits was to be taken into-addition cannot be made of entire turnover. [S. 69A]

S. 127 : Power to transfer cases-Transfer of case from one Assessing Officer to another Assessing Officer within same city-No statutory requirement for notice or prior intimation to be given to assessee. [S. 127(3)]

S. 115WB : Fringe benefits-Agreement to provide free electricity to employees-Justified in making an addition in hands of assessee towards Fringe benefit tax on account of expenditure pertaining to staff towards electricity consumption.

S. 115BBE : Tax on specified income-Search and seizure-Surrender of income-Amount surrendered cannot be taxed at higher rate of tax. [S. 68 to 69D]

S. 92B : Transfer pricing-International transaction-AMP expenses-Advertising, marketing and promotion-Domestic parties-Not international transaction-Addition was directed to be deleted.

S. 90 : Double taxation relief-Salary-Tax Residency certificate-Salary income from Australia cannot be taxed in India-DTAA-India-Australia. [S. 5(2), 9(1)(1), 10, Art. 15]

S. 80IAB : Undertaking-Development of Special Economic Zone-Developer-Operation and maintenance-Entitle to deduction.