S. 14A : Disallowance of expenditure – Exempt income – Disallowance cannot exceed amount of exempt income and if there is no exempt income, no disallowance can be made. [ R.8D ]

S. 11 : Property held for charitable purposes – Application of income – Giving funds to various organisations which are carrying out activities of relief to poor or medical relief will constitute application of income .[ S. 2(15) 12AA,13 ]

S. 10(37) : Capital gains – Agricultural land – With in specified urban limits – Interest on compensation- Interest awarded under section 28 of Land Acquisition Act, 1894 on enhanced compensation paid for acquisition of agricultural land, would be eligible for exemption. [ S.56, Land Acquisition Act, 1894 ,S.28 ]

S. 12A : Registration –Trust or institution- Corpus donations received by trust with specific directions by donors to be applied towards specific purpose be treated as capital receipts- Corpus donation cannot be taxed though the trust is not registered. [ S. 2(24) iia),11, 12AA, ]

S. 11 : Property held for charitable purposes -Education – Providing hostel facility to students is an essential component of education institution and also an aid for attaining educational object- Entitle to exemption .[ S.2(15) 12, 12AA ]

S. 11 : Property held for charitable purposes – Application of income – Giving funds to various organisations which are carrying out activities of relief to poor or medical relief will constitute application of income .[ S. 2(15) 12AA,13 ]

S. 6(1) : Resident in India -Scope of total income -Non -Resident – Stationed in Switzerland for 331 days- Rendered his services outside India- Foreign assignment allowance received by him abroad, was not liable to tax in India [ S. 5 (2) ]

S. 6(1) : Residence in India – Individual – Non -resident -Assessee was outside India for a period of more than 182 day-,Salary income of assessee received outside India is not liable to tax merely because his foreign employer had deducted the tax at source on such income. [ S. 5(2), 192]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – The ITAT should give priority to the hearing of Miscellaneous application -It should assign specific dates of hearing and inform parties well in advance-The ITAT should set right the lapses and put its house in order- None should be compelled to move the High Court and seek an out of turn hearing.[ S.254(1) ]

S. 239 : Refund – Limitation –Seized amount -If an assessee obtains an order from the Court that the Dept should refund the seized amount but does not take steps to enforce the order beyond the period of limitation, he is guilty of laches and negligence. He is not entitled to file another Writ for enforcement of the earlier order. Such a litigant does not deserve any relief in the discretionary and equitable jurisdiction of the High Court- Accordingly the Writ petition is dismissed .[S. 132B, Art. 226 ]