S. 195 : Deduction at source-Non-resident-Other sums-Statutory authority-Retention of amounts on pretext of Income-tax contingency-Illegal-Direction to refund with interest-Costs imposed on Managing Director-Precedent-Statutory authority must be fair in its commercial transactions. [S. 201(IA), R. 31, Form 16A, Art. 12, 226]

S. 194C : Deduction at source-Contractors-Rent-Payments under charter party contracts for vessels liable under S.194C, not S.194-I. [S. 194-I, Art. 226]

S. 153C : Assessment-Limitation-Finance Act, 2017 amendment-Extension of period from six to ten years-Applicability only when search made on or after 1 4 2017. [S. 132(1), 153A, 153D, Art. 226]

S.153C : Assessment-Income of any other person-Search-Recording of satisfaction-Limitation-Preparation of satisfaction note not a mechanical process-No delay in initiation-Objection on limitation not raised before AO-Writ petition dismissed. [S.132(1), 153A, 153D, Art.226]

S.153C: Assessment-Income of any other person-Search-Recording of satisfaction-Limitation-Preparation of satisfaction note not a mechanical process-No delay; objections on limitation not raised before AO-SLP dismissed. [S. 132(1), 153A, 153D, Art.136]

S. 153A : Search assessments-Completed assessments-Additions without incriminating material not sustainable. [S. 132, 260A]

S. 153A : Search assessments-No addition in unabated years absent incriminating material. [S. 132, 260A]

S. 151 : Reassessment-Sanction for issue of notice-Mechanical approval-Principal Commissioner-Amount less than 50 lakhs-Reassessment notice was quashed. [S. 149(1)(b), 148A(b), 148A(d), Art. 226]

S. 151 : Reassessment-Sanction for notice-Approval beyond 4 years must be by Principal Commissioner, not Addl. Commissioner. [S. 148, 149, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to issue notice-Order under section 148A(d) was not conclusive-Writ petition was dismissed. [S 147, 148, 148A(b), 148A(d), Art.226]