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54 results for “TDS”+ Section 43(5)(d)clear

Sorted by relevance

Mumbai1,520Delhi1,419Bangalore817Chennai564Kolkata287Ahmedabad237Hyderabad197Indore177Jaipur170Cochin167Chandigarh160Karnataka148Raipur107Pune76Surat54Visakhapatnam53Lucknow51Cuttack44Rajkot34Nagpur29Dehradun28Jodhpur19Ranchi18Agra18Patna14Allahabad14Guwahati13SC11Panaji10Telangana7Amritsar7Kerala6Jabalpur4Varanasi4Uttarakhand2Punjab & Haryana1Calcutta1J&K1Rajasthan1

Key Topics

Addition to Income42Section 143(3)39Disallowance27Bogus Purchases17Section 25015Section 271(1)(c)15TDS14Section 254(1)13Deduction13Section 144

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 1509/AHD/2016[2011-12]Status: DisposedITAT Surat04 May 2020AY 2011-12

Bench: Shri Sandeep Gosain & Shri O.P.Meena

Section 131Section 143Section 143(3)Section 14ASection 154Section 68

TDS, Circle- Ranchi under section 131 (1)(d) of the Act to conduct enquiries in case of the lenders based at Ranchi. The said officers have sent the enquiry reports, which are framing part of assessment order. The findings of the AO as per chart is as under: S. Name of the Alleged Findings of enquiry N. Lenders Loan(includi

Showing 1–20 of 54 · Page 1 of 3

11
Reassessment10
Section 80P(2)(a)8

THE ITO, WARD-1,, NA vs. ARIVS.SHRI ANILKUMAR AMRUTLAL CHAHWALA, NAVSARI

In the result, this ground of appeal is rejected

ITA 1003/AHD/2011[2007-08]Status: DisposedITAT Surat14 Jun 2021AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. Arjun Lal Saini, Hon'Ble(Virtual Hearing) आ.अ.सं./I.T.A No.2078/Ahd/2010 िनधा"रणवष"/Assessment Year: 2006-07 आ.अ.सं./I.T.A No.1003/Ahd/2011 िनधा"रणवष"/Assessment Year: 2007-08 The Income Tax Officer, Vs. Shri Anil Kumar Amrutlal Chahwala, Ward-(1), Navsari. 102, Trimurti Complex, Vijalpore, Navsari. [Pan: Abnpc 6308 F] अपीलाथ" / Appellant ""थ"/Respondent

Section 143(1)Section 143(3)

D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. These two appeals by the Revenue are directed against the order of ld. Commissioner of Income Tax (Appeals), Valsad, hereinafter referred as “Ld. CIT(A)” dated 27.02.2010 and 31.12.2010 for the assessment year (AY) 2006-07 and 2007-08 respectively. In both the appeals the Revenue has raised certain common grounds

HLE ENGINEERS PVT LTD,SURAT vs. THE ACIT, NAVSARI CIRCLE, NAVSARI

In the result, the appeal of the assessee is allowed

ITA 954/SRT/2025[2017-18]Status: HeardITAT Surat23 Jan 2026AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 143(3)Section 250

D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee against the order dated 11.07.2025 passed by the Ld. Commissioner of Income-tax (Appeals), Ahmedabad-12 (hereinafter referred to as the “Ld. CIT(A)”), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Year

ACIT, CIRCLE 1(2), SURAT vs. M/S NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 713/SRT/2018[2013-14]Status: DisposedITAT Surat22 Feb 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

5 retiring partners and 2 from the lenders who had creditworthiness to provide the unsecured loans to the assessee. Hence, ld CIT(A) deleted the addition of Rs.7,30,70,996/-.The conclusions arrived at by the CIT(A) are, therefore, correct and admit no interference by us. We, approve and confirm the order of the CIT(A) and dismiss

ACIT, CIRCLE 1(2), SURAT vs. NYA INTERNATIONAL,, SURAT

In the result, ground nos

ITA 534/SRT/2019[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.713/Srt/2018 Assessment Year: (2013-14) (Virtual Court Hearing) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) आयकर अपील सं./Ita No.534/Srt/2019 Assessment Year: (2014-15) The Acit, Circle-1(2), Vs. M/S. Nya International, Surat. Unit No. 360, Plot No. 239, Sez, Gidc, Sachin, Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahfn1681M (Revenue)/(Assessee) (Assessee)/(Respondent) Shri Rasesh Shah, Ca Assessee By Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 30/12/2022 Date Of Pronouncement 22/02/2023

Section 10ASection 142(1)Section 144Section 68

5 retiring partners and 2 from the lenders who had creditworthiness to provide the unsecured loans to the assessee. Hence, ld CIT(A) deleted the addition of Rs.7,30,70,996/-.The conclusions arrived at by the CIT(A) are, therefore, correct and admit no interference by us. We, approve and confirm the order of the CIT(A) and dismiss

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 902/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

5. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), after considering the submissions of the assessee and examining the material placed on record, granted partial relief. While the Ld. CIT(A) deleted the addition of Rs. 2,19,43,348/- made by the ITO Vs. Abhyuththan Gram Vikaas Mandal

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

In the result, the appeal of the assessee and the Revenue, both are dismissed

ITA 838/SRT/2025[2018-19]Status: DisposedITAT Surat19 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Section 11Section 11(1)Section 13(1)(c)Section 194CSection 2(15)Section 250

5. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), after considering the submissions of the assessee and examining the material placed on record, granted partial relief. While the Ld. CIT(A) deleted the addition of Rs. 2,19,43,348/- made by the ITO Vs. Abhyuththan Gram Vikaas Mandal

DHARMESH DAMJIBHAI PATOLIYA,SURAT vs. ITO, WARD2(2)(1), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

ITA 487/SRT/2024[2014-15]Status: DisposedITAT Surat17 Jul 2025AY 2014-15

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.487/Srt/2024 Assessment Year: (2014-15) (Hybrid Hearing) Dharmesh Damjibhai Patoliya Vs. Ito, 101 Gandamaya Apartment Ward – 2(2)(1), Matrukrupa Society, Kamrej Surat Charrasta Opp. Azim Hospital, Tal: Kamrej, Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahzpp1276F (Appellant) (Respondent) Appellant By Shri P.M. Jagasheth, Ca Respondent By Ms. Neerja Sharma, Sr. Dr Date Of Hearing 05/06/2025 Date Of Pronouncement 17/07/2025

Section 143(2)Section 143(3)Section 194ASection 250Section 253(3)Section 40

43,143/- and Tata Motors Finance of Rs.56,99,623/-, totalling to amount of Rs.1,27,34,781/-. The assessee had paid Rs.23,69,338/- on loan to these non-banking institutions. It was found that no TDS has been deducted on the interest payment. All the financial institutions are non-banking financial institution and TDS has to be deducted

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 130/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

d) The groups have been made considering the eligibility of deduction u/s 80P. e) The Appellant submits that the GROUPING is ERRONEOUS as the same should be grouped according to the DEDUCTION "claimed" or "not claimed". Gandevi Taluka Khedut Sahakari Sangh Ltd. The REVISED GROUPING as per APPELLANT is as per the EXCEL sheet separately filed as Annexure "A" ALTERNATE

ASSISTANT COMMISSIONER OF INCOME TAX,, NA vs. ARIVS.GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 129/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

d) The groups have been made considering the eligibility of deduction u/s 80P. e) The Appellant submits that the GROUPING is ERRONEOUS as the same should be grouped according to the DEDUCTION "claimed" or "not claimed". Gandevi Taluka Khedut Sahakari Sangh Ltd. The REVISED GROUPING as per APPELLANT is as per the EXCEL sheet separately filed as Annexure "A" ALTERNATE

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 138/SRT/2023[2008-09]Status: DisposedITAT Surat26 Jun 2023AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

d) The groups have been made considering the eligibility of deduction u/s 80P. e) The Appellant submits that the GROUPING is ERRONEOUS as the same should be grouped according to the DEDUCTION "claimed" or "not claimed". Gandevi Taluka Khedut Sahakari Sangh Ltd. The REVISED GROUPING as per APPELLANT is as per the EXCEL sheet separately filed as Annexure "A" ALTERNATE

GANDEVI TALUKA KHEDUT SAHAKARI SANGH LTD.,,NA vs. ARIVS.INCOME TAX OFFICER WARD-2, NAVSARI

In the result, appeal filed by the assessee in ITA No

ITA 137/SRT/2023[2007-08]Status: DisposedITAT Surat26 Jun 2023AY 2007-08

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble(Physical Hearing) Sl.

For Appellant: Shri Vinod Kumar, Sr. DRFor Respondent: Shri Suresh K. Kabra, CA
Section 143(3)Section 234BSection 251(1)(a)Section 80P(2)(A)Section 80P(2)(a)Section 80P(2)(c)

d) The groups have been made considering the eligibility of deduction u/s 80P. e) The Appellant submits that the GROUPING is ERRONEOUS as the same should be grouped according to the DEDUCTION "claimed" or "not claimed". Gandevi Taluka Khedut Sahakari Sangh Ltd. The REVISED GROUPING as per APPELLANT is as per the EXCEL sheet separately filed as Annexure "A" ALTERNATE

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-3, SURAT vs. SH. HARESHBHAI MOHANBHAI SAKARIYA, SURAT

In the result, Revenue’s appeal is dismissed

ITA 48/SRT/2021[2017-18]Status: DisposedITAT Surat25 May 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiit(Ss)A No.01/Srt/2021 (Ay 2010-11) It(Ss)A No.09/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Deputy Commissioner Of Shri Dineshchandra D Income-Tax, Central Circle- Koradia, 3Room No.507, 5Th Floor, 9/10, Dayanand Society, Aayakar Bhawan, Majura B/H.Navyug College, Gate, Surat-395001 Rander Road, Surat Pan No: Acupk 3696 A Assistant Commissioner Of Vs Income-Tax, Central Circle-3, Room No.507, 5Th Floor, Aayakar Bhawan, Majura Gate, Surat-395001 Appellant / Revenue Respondent /Assessee

Section 132Section 132(1)Section 143(3)Section 14ASection 153ASection 153CSection 158BSection 254(1)

TDS made on such interest and the amount received and repaid during the year. Such details are recorded by ld CITA) at page No. 18 & 19 of his order. The assessee also stated that the assessing officer considered only peak of all transaction and made addition of Rs. 4.15 Crore in AY 2010-11 and Rs. 2.14 Crore

I.T.O.WARD -2(1)(4), SURAT vs. VENUS UPCOUNTRY TRADING PVT. LTD., SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 388/SRT/2017[2012-13]Status: DisposedITAT Surat23 Nov 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No. 388/Srt/2017 "नधा"रणवष"/Assessment Year: (2012-13) (Physical Court Hearing) The Ito, Ward-2(1)(4), Vs. Venus Upcountry Trading Pvt. Ltd., Surat. 6-1181, Dalia Sheri, Mahidharpura, Surat-395003. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccv7694N

Section 133(6)Section 143(3)

D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the Revenue, pertaining to Assessment Year (AY) 2012-13, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-2, Surat [in short “the ld.CIT(A)”], in Appeal No. CAS/2/165/2015-16, dated 06.10.2017 which in turn arises out of an order passed by Assessing

SANTOSH SINGH HUKAM SINGH KARNAWAT,SURAT vs. ITO, WARD 2(3)(8), SURAT

In the result, the appeal filed by the assessee is allowed

ITA 655/SRT/2025[2012-13]Status: DisposedITAT Surat25 Nov 2025AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 133(6)Section 250Section 271(1)(c)

D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 21.02.2025 passed for A.Y. 2012-13. 2. The assessee has raised the following grounds of appeal

SHRI GUFRAN AHMED CHAUDHARI,,VALSAD vs. THE INCOME TAX OFFICER, VAPI WARD-1,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 623/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

TDS 47,025/- ITA Nos.618 & 623/SRT/2018 A.Y. 2011-13 Prakash F Singh &Gurfan A Chaudhury The Assessing Officer initiated penalty proceedings u/s 271(1)(c) of the Act on above additions / disallowances for concealment of income and issued notices u/s 271(1)(c) r.w.s. 274 of the Act on 13.02.2017. 5. During the penalty proceedings, the assessing officer held that

SHRI PRAKASH F.SINGH,,VAPI vs. THE ITO, WARD-7,, VAPI

In the result, appeals of the Assessees (in ITA No

ITA 618/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

TDS 47,025/- ITA Nos.618 & 623/SRT/2018 A.Y. 2011-13 Prakash F Singh &Gurfan A Chaudhury The Assessing Officer initiated penalty proceedings u/s 271(1)(c) of the Act on above additions / disallowances for concealment of income and issued notices u/s 271(1)(c) r.w.s. 274 of the Act on 13.02.2017. 5. During the penalty proceedings, the assessing officer held that

THE ACIT,BHARUCH CIRCLE,, BHARUCH vs. BHARUCH ENVIRO INFRASTRUCTURE LTD.,, ANKLESHWAR

In the result, this ground of appeal is allowed for statistical purpose

ITA 1867/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

d) a port , airport, inland waterway, inland port or navigational channel in the sea; “ 20 ITA Nos1849 & 1867/AHD/2014 (A.Y. 08-09) Bharuch Enviro Infrastructure Ltd. 16. The learned Senior Counsel submitted that the assessee has fulfilled all the conditions as laid down under the provisions of section 80-IA(4)(i) of the Act and accordingly, is eligible to claim

BHARUCH ENVIRO INFRASTRUCTURE LTD.,,BHARUCH vs. THE DY.CIT.,BHARUCH CIRCLE,, BHARUCH

In the result, this ground of appeal is allowed for statistical purpose

ITA 1849/AHD/2014[2008-09]Status: DisposedITAT Surat24 Dec 2021AY 2008-09

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 44ASection 80I

d) a port , airport, inland waterway, inland port or navigational channel in the sea; “ 20 ITA Nos1849 & 1867/AHD/2014 (A.Y. 08-09) Bharuch Enviro Infrastructure Ltd. 16. The learned Senior Counsel submitted that the assessee has fulfilled all the conditions as laid down under the provisions of section 80-IA(4)(i) of the Act and accordingly, is eligible to claim

M/S. R.WADIWALA SECURITIES PVT. LTD.,SURAT vs. THE INCOME TAX OFFICER, WARD 4(1), SURAT

In the result, the appeal of the assessee is allowed

ITA 1566/AHD/2013[2009-10]Status: DisposedITAT Surat12 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.1566/Ahd/2013 िनधा"रणवष"/Assessment Year: 2009-10 M/S. R. Wadiwala Securities Pvt. Ltd., V. Income Tax Officer, 9/2003-04, Limda Chowk Main Road, Ward-4(1), Surat. Surat-395 003. [Pan: Aajpt 4629 F] अपीलाथ" / Appellant ""थ"/Respondent

Section 143(3)

D E R PER O.P.MEENA, AM: 1. This appeal filed by the Assessee is directed against the order of Commissioner of Income-Tax (Appeals)-II, Surat [in short “the CIT(A)”] dated 28-03-2013, for the assessment year 2009-10. 2. Ground No.1 is general in nature and does not require our adjudication. 3. Ground No.2 & 3 relates