S. 245D : Settlement Commission-Settlement of cases-Failure to make full and true disclosure-Additional income disclosed before Settlement Commission-Order granting immunity from penalty and prosecution is set aside. [S. 245C,245D(4) 245H, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Adjustment of demand-Matter is remanded to Dy. Commissioner for reconsidering application.[S.220(6), Art.226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Requirement of payment of 20 per cent of demand is not a precondition-Deposit of 20 per cent of demand can be relaxed in appropriate cases.[S. 201(1), 201(IA), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay of recovery-Undue hardship-Failure to raise prima facie case-liberty is granted to move Principal Commissioner afresh application for stay. [S. 50C, 220(6), Art. 226]

S. 205 : Deduction at source-Bar against direct demand-Failure to deposit tax deducted at source-Salary-Demand notice is set aside.[S. 15, 192, 194, 199(1), 201(2), 202, 221, 276B, Art. 226]

S. 205 : Deduction at source-Bar against direct demand–Principle of grossing up-Failure to deposit tax deducted at source-Payee is entitle to credit for tax deducted at source.[S.192(1), 199(3)]

S. 205 : Deduction at source-Bar against direct demand-Tax deducted at source-Form No.16A is issued-Credit for tax deduction at source cannot be denied-Review petition of Revenue is dismissed. [S. 199, Form No.16A, Code of Civil Procedure]

S. 205 : Deduction at source-Refund adjustment-Bar against direct demand-Salary-Deduction of tax at source-Failure of employer to deposit tax deducted at source-Employee cannot be penalised.[S.192, 194, 199, 237, Art.226]

S. 201 : Deduction at source-Failure to deduct or pay-Non-resident-Fees for technical services-If the amount is not chargeable to tax in the assessment of recipient the assesseee cannot be held to be assessee is default-Not liable to pay tax and interest-DTAA-India-Singapore.[S. 9(1)(vi), 191, 195, 201(1), 201(IA), Art. 5, 7, 12(4)(b)]

S. 201 : Deduction at source-Failure to deduct or pay-Assessee in default-Limitation-Reasonable period-Order of Tribunal holding that order passed by after four years is barred by limitation is not proper, legal or justified-Binding precedent-Matter is remanded to the Commissioner of Income-tax (Appeals)for passing fresh orders. [S. 195, 201(1),201(IA), 260A]