• Sec 6 – Pramod Kumar Sapra vs ITO

[2017] 87 taxmann.com 98 (Del Trib.)

Where stay of assessee, employee of RIL and deputed to Iraq, outside India was for more than threshold limit of 182 days, salary income of assessee for previous year could not be held to be taxable because he was not resident in India – ACCURAL VS RECEIVED

• Sec. 69 – Raj Kumar Mittal vs DCIT

[2017] 87 taxmann.com 344 (Agra Trib.)

AO cannot make addition to assessee’s income merely based upon Departmental Valuation Officer (DVO’s) report in absence of any corroborative evidence or material found during the course of search proceedings u/s 153A or section 142A to point out under- valuation of property