S. 197: Deduction at source-Certificate for lower rate-Court held that rejection of the application without examining statutory parameters under Rule 28AA and without assigning reasons was arbitrary and unsustainable. The order was set aside, and the matter remanded to the Assessing Officer for passing a fresh reasoned and speaking order.[Rule 28AA, Art. 226]

S. 197: Deduction at source-Certificate for lower rate-Providing domain registration and web hosting services sought a nil-rate certificate-Proposal to fil an SLP-Application under section 197 must be decided as per Act and DTAA and not on revenue considerations, order was unsustainable and nil-rate certificate was directed to be issued-DTAA-India-USA [S.9(1)(vi), 9(1)(vii), Art. 12, Art. 226]

S. 197: Deduction at source-Certificate for lower rate-Make avialble-Assessee, a US company, provided support services to Indian AEs; cross charges received by the assessee from its AEs were not taxable as FTS/FIS or royalty under India-US DTAA, as the services did not make available technical knowledge nor involve transfer of copyright-DTAA-India-USA-SLP of revenue dismissed.[S.9(1)(vi), 9(1)(vii),Art. 12(3), Art. 136]

S. 195 : Deduction at source-Non-resident-Other sums-Virtual service-Petitioner-LLP was issued a certificate under section 195 at 5.25% despite a prior High Court finding of no taxability and remand, certificate was to be treated as one of ‘Nil’ rate rather than 5.25% for relevant and subsequent years if application was made, and competent authority could depart from this only if it found a PE in India or taxability on merits in future applications-DTAA-India-UK [S. 9(1)(i), Art. 5, Art. 226]

S. 194LA: Deduction at source-Compensation on acquisition of certain immovable property-Compensation awarded on account of compulsory acquisition of land was not subject to deduction of tax at source-All payments made pursuant to the Mediation Agreement, whether to joint accounts or individual accounts, shall be effected without any deduction of tax at source. [The Code of Civil Procedure, 1908, 89, read with Order XXIII Rule 3 CPC.]

S. 194C: Deduction at source-Contractors-Common Area Maintenance (CAM)-Not rent-Liable to deduct tax at source under section 194C and not under section 194I-SLP of revenue dismissed. [S. 194I, Art. 136]

S. 153C : Assessment-Income of any other person-Search-Alternative remedy-Order of single judge affirmed.[Art. 226]

S. 153C: Assessment-Income of any other person-Search and seizure-Third party statement not relied upon-Opportunity of cross-examination not required-Writ petition dismissed. [Art. 226]

S. 153A : Assessment-Search-No incriminating material-Unabated assessment-Order of Tribunal deleting the addition is affirmed. [S. 143(1), 143(3), 260A]

S. 153A: Assessment-Search-Short-term capital loss-Block period-Previous assessment order(s) of block period become infructuous or unenforceable, irrespective of fact whether or not the issue or demand allowance/disallowance that was made previously has been dealt with and incorporated-no disallowance of short-term capital loss in case of assessee in subsequent order; such position would prevail. [S.132, 143(3)]