S. 69 : Unexplained investment –Undisclosed income-Merely on the basis of AIR information and ITS data addition cannot be made. [S.131, 133(6), 143(3)]

S. 44BBB : Foreign companies-Civil construction-Turnkey power projects -Books of account maintained–Applicability of presumptive taxation cannot be thrust upon the assessee.[ S.44AA, 44AB, 44BBB,145 (3)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source– Interest–Commission–Brokerage-Insurance commission–Reinsurance premium from various insurance companies–Not liable to deduct tax at source.[S. 194D]

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident–Reimbursement of expenses–Not liable to deduct tax at sources.

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Re-insurance Premium—Liable to deduct tax at source– Disallowance is held to be justified.

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident–No business connection in India–Reimbursement of expenses–Matter remanded-DTAA-India–Bangladesh-Nepal.

S. 37(1) : Business expenditure—Payment to motor car dealers- Genuineness of payment was not in doubt- Disallowances cannot be made.

S. 37(1) : Business expenditure—Provision towards Employees Short Term Benefits–Held to be not allowable as deduction.

S. 37(1) : Business expenditure—Compensation payable—Unascertainable liability—Not allowable as deduction.[S. 145]

S. 37(1) : Business expenditure–Club an Membership subscription- Held to be allowable deduction.