S. 12AA : Procedure for registration-Trust or institution-Charitable purpose-At time of granting registration commissioner not required to examine whether income derived by trust spent for charitable purposes or trust is earning profit-Order of Tribunal is affirmed. [S. 260A]

S. 12A : Registration-Trust or institution-Charitable purpose-Gujarat Maritime Board-Entitled to exemption. [S. 2(15), 11, 12, 12AA]

S. 11 : Property held for charitable purposes-Distribution of prasadam without probing in to their caste or creed religion or nationality- Entitle to exemption-Bad debt-Entitle to deduction. [S. 2(15), 36(2), 260A]

S. 11 : Property held for charitable purposes-Claim under wrong head-Due to bonafide mistake-Matter remanded. [S. 11(2), 12AA, 119(2)(b), 139(4A), Art. 226]

S. 11 : Property held for charitable purposes-Charitable purpose- Statutory corporation constituted by State Government with charitable objects-Entitled to exemption- Fees collected for objects is held to be not taxable -Entitled to depreciation-Contribution to pension fund is held to be deductible. [S. 2(15), 32, 36(1)(vi)]

S. 10AA : Special economic zones-Manufacture-Activity of sieving to separate dust particles. [Special Economic Zones Act, 2005. S. 2(r)]

S. 10A : Free trade zone-On back office work and preparation of applications for patent in U. S. A.-Entitle to exemption.

S. 10(23C) : Educational Institution-Surplus utilized for educational purposes-Entitled to exemption-Revenue should have withdrawn the petition when identical issue was decided in favour of assessee in earlier year. [S. 10(23C)(iiiab), 254(1)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Export of garments-Inspecting garments, ensuring quality and export- Income received by non-resident not taxable in India-DTAA -India -Hong Kong [S. 260A, Art , 12 ]

S. 4 : Charge of income-tax-Accrual of income-Mercantile System of accounting-Retention money on contract-Cannot be included as income. [S. 5, 145]