S. 147 : Reassessment-Deduction of tax at source-Payment to non-resident-Multimedia charges-Alternative remedy-Order of single Judge of High Court directing the assessee to participate in reassessment proceedings was affirmed. [S. 148, 195, Art. 226]

S. 145 : Method of accounting-Non-issuance of sale memos-Mere non-issuance of sale memos could not have been a ground to reject entire account books particularly since it pertained to sale of country liquor to tribal populations.

S. 144C : Reference to dispute resolution panel-Draft assessment order-Order passed when the matter was pending before DRP-Order arbitrary, illegal and without jurisdiction. [Art. 226]

S. 142(2A) : Inquiry before assessment-Special audit-Audit report is not binding on revenue-Reasons for discarding it have to be recorded by Assessing Authority after proper discussion and same could not have been discarded summarily-Matter remanded. [Art. 226]

S. 132 : Search and seizure-Authorisation-Authorization for search should be of competent authority and it is on satisfaction of authority that search warrant can be issued and it can be only of Competent Officer-Where search warrant was not issued by Competent Officer, it would vitiate search-Matter remanded. [Art. 226]

S. 132 : Search and seizure-Retrospective amendments made under sections 132(1), 132(1A) and 132A by insertion of Explanations preventing disclosure of reason to believe and reason to suspect in proceedings upto Tribunal are constitutionally valid. [S. 132(1), 132(IA), 132A, Art, 14, 19, 21, 226]

S. 115WB : Fringe benefits-Limitation –Additional grounds-Notice issue under section 143(2) after six months from the end of relevant financial year-Notice is invalid-Tribunal is justified in admitting additional grounds. [S. 115WE(2), 143(2), 254(1)]

S. 69A : Unexplained money-Assessment against yard owners was completed-Addition of same income in the hands of the petitioner was directed to be deleted-Matter remanded. [S. 153C, Art. 226]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Commission, brokerage, etc.-Passenger service fees (PSF)-Not liable to deduct tax at source-Matter remanded for verification. [S. 194H]

S. 36(1)(viii) : Eligible business-Special reserve-Agricultural development-Eligible business-Dairy or animal husbandry activities-Providing long term finance to various dairy co-operatives engaged in producing milk-Not eligible to claim deduction.