“Section 289(1)”

The legal form or ostensible autonomy of an entity does not prevent it from being classified as 'State' or 'authority' under Article 12 if it functions as an instrumentality of the Government, thereby attracting constitutional accountability under Part III.

A composite agreement, even if charges are broken down, cannot be dissected to apply Section 194I for TDS on rent when the agreement is a business arrangement for mutual obligations.

Section 68 of the Income Tax Act can be invoked to make an addition only when the assessee offers no explanation for a cash credit or the explanation provided is unsatisfactory. An addition for share application money is not justified if the Revenue has no material to dispute the genuineness or creditworthiness of the investors or the source of money.

When a return is filed or deemed filed in response to a Section 148 reassessment notice, issuing a notice under Section 143(2) is mandatory if the Assessing Officer finds issues needing explanation; failure to do so renders the assessment invalid.

Disallowance under Section 14A read with Rule 8D is attracted even when no exempt income is actually earned from investments in the relevant year, as long as the income from such investments does not or shall not form part of the total income.

The principle of judicial discipline requires consistency in following prior judicial pronouncements. This case is cited as authority for adhering to established legal principles.

A revised assessment order cannot direct the Assessing Officer to undertake an exercise that should have been completed during the original assessment, as this is not legally permissible.

A statutory corporation, board, or similar body established for charitable purposes can claim exemption even if it's not notified under Section 10(46) after April 1, 2011, by demonstrating its charitable nature under other provisions like Section 10(23C).