S. 263 : Commissioner-Revision of orders prejudicial to revenue-Hospitals-Philanthropic purposes-Interest income from investment-Incurred only 12 per cent of receipts for philanthropic purposes and accumulated 88 per cent of its receipts-Eligible for exemption-Revision is held to be not valid. [S. 10(23C)(iiiae)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Bank deposit-Senior citizens-Cash deposited out of past savings-All explanations and documents from assessee had been scrutinized and examined by Assessing Officer, in such scenario order of assessment could not be held to be erroneous and prejudicial to interest of revenue. [S. 68]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Specific domestic transaction-Order passed without referring domestic transaction to TPO-Section 92BA(i) was unconditionally omitted without a saving clause-Revision is not valid. [S. 92BA(i)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex parte order-Matter remanded to the Assessing Officer to do deno assessment. [S. 143 (3)]

S. 244A : Refunds-Interest on refunds-Delay in payment of interest on account of technical reasons-Entitle to interest only interest on income tax refund due to assessee upto date of payment.

S. 221 : Collection and recovery-Penalty-Chartered flying of small aircrafts-Tax in default-Financial difficulties-Not remitting the tax deducted at source. [S. 195]

S. 207 : Advance tax-Salary income-Tax deducted at source-Not liable to pay advance tax. [S. 143(1), 192, 207(2), 208, 234B, 234C]

S. 201 : Deduction at source-Failure to deduct or pay-Deducted at the time of payment Amounts not deductible-Deduction at source-Non-resident-Once an amount is disallowed for non-deduction of tax, it cannot be subject to TDS provisions again so as to make assessee liable to interest under section 201(1A) of the Act. [S. 40(ia), 40(a)(ia), 201(1), 201(IA)]

S. 201 : Deduction at source-Failure to deduct or pay-Deducted at the time of payment-Deposited subsequent year-Assessee cannot be treated as assessee in default. [S. 201(1), 201(IA)]

S. 201 : Deduction at source-Failure to deduct or pay-Survey-Rural bank-Non submission of Form 15G and Form 15H-Collected more than 75 percent of Forms-Order levying interest is set aside. [S. 133A, 197A, 201, 201(IA), Form No 15G, 15H, Regional Rural Banks Act]