S. 127 : Power to transfer cases – Transfer of case from Mumbai to Bangalore- No reason was recorded – Order of transfer of case was set aside [ S. 127(2), Art , 226 ]

S. 115-O : Domestic companies – Tax on distributed profits – Not liable to pay dividend distribution tax on dividend paid by it to share holders [ S. 2(22))(a),Art, 226 , SIDBI Act , 1989 , S. 29(2), 50]

S. 92C : Transfer pricing – Arm’s length price -Comparable – Opportunity of hearing was not given – Matter remanded [ S. 254(1) ]

S. 80IB(10) : Housing projects- Completion certificate for seven buildings – Plan for eight building was revised – Entitle to deduction for seven buildings [ S. 260A]

S. 69A : Unexplained money – Survey – Addition of hypothetical basis – Deletion of addition by the Tribunal is affirmed . [ S. 133A , Indian Evidence Act , 1872, S. 65B ]

Pradhan Mantri Garib Kalyan Deposit Scheme, 2016 (PMGKY)-Finance Act, 2016.

S. 199A : Undisclosed Income- Failure to deposit the amount-willing to deposit with interest-Directed the department to appropriate sum from amount held by it to scheme and return the balance amount. [S. 199D, 199E, 199F, Art. 226]

S. 281B : Provisional attachment-Merely stating likelihood of huge liability-Attaching fixed deposit-Order cryptic, unreasoned, non-speaking and laconic-Order was quashed. [S. 153A, Art, 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limitation-Reassessment-Period of limitation commences from date of original assessment and not from date of reassessment- Revision barred by limitation-Donation to corpus fund-Capital in nature. [S. 11(1)(d), 11(5), 143(1),147, 148, 263(2)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Export-Change in share holdings without beneficial interest-Reassessment proceedings initiated was dropped-No jurisdiction under section 263 to examine the correctness of decision by the Assessing Officer. [S. 10A(9), 147, 148]

S. 260A : Appeal-High Court-Review-Deemed dividend-Matter pending before larger Bench of Supreme Court-Order restored to extent of issue pending before larger Bench. [S. 2(22)(e)]