S. 115AC : Capital gains-Bonds-Global Depository-Foreign currency-Cost of acquisition-Computation of capital gains-Conversion of Foreign currency convertible bonds into equity shares-Order of Tribunal is affirmed.

S. 80IB(10) : Housing projects-Pro rata deduction is eligible. [S. 80IB(10)(c)]

S. 80IB(10) : Housing projects-Condition coming into effect from 19-8-2019-Allotments made prior to that date-Entitled to pro-rata deduction. [S. 80IB(10)(f)]

S. 80IB(10) : Housing projects-Eligible deduction on proportionate basis.

S. 80IB(10) : Housing projects-Single approval from local authority for development and construction of residential units more and less than 1500 Sq. Ft. in area-Entitled to deduction. [S. 80IB(10)(c)]

S. 80IB(10) : Housing projects-Proportionate deduction in respect of individual units permissible.

S. 80IB(10) : Housing projects-Proportionate deduction allowable- Each residential block to be considered as a separate unit-Res judicata -not applicable-Principle of consistency must be followed.

S. 80IB(10) : Housing projects-Proportionate deduction-Entitle to proportionate deduction in respect of units fulfilling conditions.

S. 80IB(8A) : Industrial undertaking-Scientific research and development-Prescribed authority under Act alone has power to examine nature of scientific research and determine whether assessee is entitled to deduction and not the Assessing Officer.

S. 80HHC : Export business-Deduction to be computed on ninety per cent. of net income of other income and not gross income.