Mere non-payment of duties is not collusion or willful misstatement or suppression of facts.

[Supreme Court in the case of M/s Uniworth Textiles Ltd vs Commissioner of Central Excise, Raipur (2013-TIOL-13-SC-CUS)].

Assessee can not be asked to prove source of source or origin of origin

Allahabad High Court Zafa Ahmad & Co 10-01-2013 ITA 71/2002
relied upon a Division Bench decision of this Court in the case of Anil Rice Mills v. CIT [2006] 282 ITR 236 for the proposition that only the creditworthiness of the depositor has to be established

Brand Creation Expenditure is deferred revenue Expenditure

30 taxmann.com 323( Mum Tri) Fine Jewellery 31-7-2012

Changes in TDS Procedures vide Notification 11/2013 dated 19-02-2013

Changes in Rule 31A for TDS returns
1. TDS returns in Form 24Q,26Q ,27Q can be furnished under digital signatures also but this is optional only
2. Refund claims of TDS can be made in Form 26B. Refunds to be claimed under digital signatures only.
3. As per section 197A(1F) inserted by Finance Act 2012 w.e.f. 01-07-2012, no deduction of tax shall be   made from specified payment to notified institutions etc.Now information of such institutions shall be required to be given in TDS returns along with information already being furnished in TDS return.
4. Director general to frame procedures for TDS refund also along with procedures for TDS returns already   being framed.