S. 40A(2) : Expenses or payments not deductible–Excessive or unreasonable – Provisions are not applicable to co-operative society. [S. 40A(2)(b)]

S. 37(1) : Business expenditure-Education expenses of grandson of director who has contributed to functioning of business-Matter is remanded back for disposal afresh.

S. 36(1)(viia) : Bad debt-Provision for bad and doubtful debts- Schedule Bank-Kerala State Electricity Board is not entitled to deduction of provision created for bad and doubtful debts though such provision is created based on guidelines issued by RBI. [S.36(1)(vii), 36(2)]

S. 11 : Property held for charitablepurposes– Construction activities- Acting as an agency to generate and propagate innovative housing ideas, production and distribution of innovative building materials, etc is the principal activity – Supervisory charges- Not entitle to exemption. [S. 2(15), 11(4A)]

S. 11 : Property held for charitablepurposes-Promotion of cricket -No violation of any condition of S.13-Expenditure incurred not for the object of Trust- Entire claim of exemption cannot be denied -Exemption can be denied only to the extent of expenditure which was not incurred for object of Trust- Travel expenses of office bearer -No detailed furnished – disallowance is held to be justified – Expenditure on account of purchase of complementary tickets for different international matches for VIPs so as to popularise game of cricket amongst VIPs- Held to be allowable as expenditure-Expenditure towards foreign travel of its office bearers for purpose of attending a meeting- Held to be allowable -Entertainment expenditure for wine, food and gift incurred by a charitable trust, engaged in promotion of cricket, for Government officials and other persons during a meeting is held to be not allowable. [S. 12A, 13]

S. 10(23C) : Educational institution-Hindu religious temple- Renewal of approval–When the approval was granted since 1989 the CIT( E ) is not justified in restricting approval only from AY. 2016-17) – Tribunal has directed the CIT( E ) to grant approval also for the AY. 2015- 16. [S. 10(23C)(v), Tamil Nadu Hindu Religious and Charitable Endowments Act, 1959]

S. 20(23) : Sports association–Pendency of application for notification- AO is directed to consider assessee’s claim of exemption in case a notification is issued by appropriate authority for the relevant assessment year.[S. 12A].

S. 4 : Charge of income-tax -Celebrity-Damages for reputation- Compensation received by a film actress from Coca Cola India Limited (CCIL) towards damages caused to her reputation-Cannot be assessed as any benefit, perquisites arising to her out of exercise of profession- Not liable to tax. [S. 2(24) 28 (i)]

S. 251 : Appeal-Commissioner (Appeals)–Ex parte order- Dismissal of appeal in limine-CIT(A) cannot dismiss an appeal in limine on account of non-prosecution or if assessee seeks to withdraw appeal or if assessee does not press appeal- Order of CIT(A) is set aside. [S. 144, 250(1)]

S. 234E : Fee-Default in furnishing the statements- Prior to 1-6-2015, AO did not have power to charge fees under S. 234E while processing TDS returns-In absence of enabling provision fees cannot be levied in respect of intimation issued under S. 200A prior to 1-6-2015. [S. 200A]