S.40(a)(ia):Amounts not deductible – Deduction at source –
Amendment to S.40A(ia) by Finance Act, 2010 permitting deposit of tax deducted at source till due date for filing return is retrospective in operation. [ S 139(1),260A ]

S. 36(1)(viia) :Bad debt-Provision for bad and doubtful debts – Schedule bank -Bad debts written off in accounts is deductible – Determination of Rural branch is to be based on revenue records .

S. 14A : Disallowance of expenditure – Exempt income – Section is not retrospective in operation – Not applicable prior to assessment year 2008 -09.

S. 14A : Disallowance of expenditure – Exempt income -Remand by the Tribunal is held to be valid- Ad hoc disallowances cannot be made – The court granted liberty to the assessee to raise the contention with regard to the jurisdiction of the Assessing Officer to invoke section 14A(2) .[ S.254(1) , R.8D ]

S. 12AA : Procedure for registration –Trust or institution-Mere resolution of governing body to benefit followers of a particular religion — Cancellation of registration is not justified . [ S. 12AA(3) , 13(1) (b) ]

S. 12A : Registration –Trust or institution- providing basic services of domain name registration charging annual subscription fees and connectivity charges —Incidental to main objects of assessee —Entitled to exemption [ S.2(15) 10(23C)(IV) , 260A ,Companies Act, 1956, S.25 ]

S. 11 : Property held for charitable purposes – Application of income- Adjustment of excess expenditure of earlier years against income of current year amounts to application of income-Entitle to exemption .[ S.2(15) 11(1) (a) ]

S. 10A : Free trade zone – Turnover – Unrealised sale proceeds cannot be included in total turnover and excluded from export turnover — Expenditure incurred in foreign currency for export of software is includible in export turnover .

West Bengal Sales Tax Act , 1994 -Service tax – Finance Act 1994 .
S.2(30): Club-Mutuality -A club registered as a ‘company’ u/s 25 of Companies Act is not like other companies as it has no shareholders, no dividends declared, and no distribution of profits takes place-.Such clubs cannot be treated as separate in law from their members- when a club supplies goods to its members, there is no “sale” and sales-tax cannot be levied- From 2005 onwards, the Finance Act of 1994 does not purport to levy service tax on members’ clubs in the incorporated form. [S. 2(5), 2(10) 2(30), Constitution of India , Art . 366 (29-A), 367 , , Contract Act , 1872, S. 2(d) , Companies Act ,1956 , S. 25(1)(b) , Income -tax , 1961 ,S. 2(24)(vii) , 2(31),44, 45 , Indian Contract Act 1872 , S .2(d) , General Clauses Act , 3 (42) , Finance Act , 1994 , S. 65 (105) (zze ), 65B (37), 66B ,66D 68 ]

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

S.3: Charge of tax – It is not correct to say that while exercising powers under Sections 85 and 86 of the Black Money Act, the Central Government has made the said Act retrospectively applicable from 01.07.2015. The penal provisions u/s 50 and 51 of the Black Money Act would come into play only when an assessee has failed to take benefit of S. 59 and neither disclosed assets covered by the Black Money Act nor paid the tax and penalty thereon [ S.2(9) ( d) , 50, 51 , 59 , 72, 85 ,86 ]