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 ]

S. 264 :Commissioner – Revision of other orders -Non grant of refund – Not an appellable order – Subject to revision- Alternative remedy is available- Writ is not maintainable [ S. 197 ,246A, Art .226 ]

S. 254(2A): Appellate Tribunal –Stay- Recovery of tax – Substantial payment of tax in dispute was paid – Stay was granted. [ S.220(6) , 245 ]

S. 254(2A): Appellate Tribunal –Stay- In cases where there is stay of recovery of demand of tax, the Tribunal should deal with the appeals pending before it on a higher priority. The Tribunal should consider forming a separate list of such cases which should be heard on priority after arranging the cases on the basis of their seniority as well as the quantum involved in the stay. [ S.254(1)

S. 245C : Settlement Commission – Settlement of cases – Conditions – Pendency of the assessment – An assessment would be pending till such time as the assessment order is served upon the assessee-Rejection of petition is held to be not valid . [ S. 245A (b) , 245(C) (1) , 245D(1) ]