S. 194C : Deduction at source-Contractors-Services on a principal-to principal bases-Payment to drivers-Cannot be treated as assessee in default for failure to deduct tax at source. [S. 201(1), 201(A), 204]

S. 154 : Rectification of mistake-Transfer pricing-Adjustment-Order of Tribunal is binding on the Assessing Officer-Rectification of order to make adjustment is beyond jurisdiction and bad in law. [S. 92C]

S. 151 : Reassessment-Sanction for issue of notice-After the expiry of four years-It is mandatory that satisfaction of Pr. CIT / CCIT / PCIT / CIT. [S. 143(3), 147, 148]

S. 147 : Reassessment-Anonymous donation-Notice for under utilisation of income-No addition was made in respect of notice issued-Addition made on account of anonymous donation is held to be without jurisdiction and bad in law. [S. 115BBC, 148]

S. 147 : Reassessment-Cash credits-Bogus accommodation entry-General information-Reassessment is held to be not valid. [S. 68]

S. 147 : Reassessment-Deemed sale consideration-Not considered while assessing the original assessment-Reassessment is held to be justified. [S. 45, 50C]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Depreciable assets-Block of assets-Sale of land-Reassessment is held to be not justified-Depreciation was not claimed-Capital gains cannot be assessed as short term capital gains. [S. 2(11), 32, 45, 50, 148]

S. 147 : Reassessment-After the expiry of four years-Derivative losses-Report of Investigation Directorate-Commodities transaction-Reassessment notice was held to be not justified. [S. 4, 143(3), 148, 153A]

S. 144C : Reference to dispute resolution panel-Issue of notice of demand along with draft assessment order-Assessment order is not bad in law. [S. 92C]

S. 143(3) : Assessment-Difference in amount of income shown between ITS/26AS viz-a-viz income accounted in books of account-Failure to reconcile the difference-Addition is held to be justified.