TDS Credit will be allowed to the assessee/deductee even if the same is not reflecting in the form 26AS of the assessee:-
Cash sales during demonetisation already reported as sales, cannot be taxed twice as unexplained credit: ITAT Delhi
Weekends & Holidays are to be reduced while taking into account the time given for compliance: Bombay High Court
Where there is variation in the quantum of income under approval and in draft order, such order u/s148(d) and consequential notice u/s 148 is liable to be quashed.
Reopening proceedings against wife should be dropped when the investment was made by husband: Bombay HC