S. 35 :Scientific research – When recognition to facility given by prescribed authority is maintained, the deduction to be allowed -Non-receipt of Form No. 3CM is a procedural lapse and is not fatal for denial of claim of deduction [ S.35(2AB]

S. 273A : Penalty – Commissioner – Power to reduce or waive -Suspicious Long term capital gains- Levy of penalty is held to be justified. Failure to produce any evidence / document to show that it was called genuine hardship financially or in any manner was not furnished – Rejection of waiver application was held to be justified [ S.10(38), 45 , 271(1)(c)]

S. 194C : Deduction at source – Contractors – Outsourced non-technical work such as collection of data to various contractors, said work being in nature of ‘works contract’ and cannot be considered as technical services – Justified in deducting tax at source under S.194C.[ S.194J ]

S. 161 : Liability of representative assessee -Income from house property- Shares of beneficiaries are definite – Trust cannot be assessed separately at maximum rate- Tax on the share of each beneficiary will have to be separately calculated as if it formed a part of the beneficiary’ s income. Tax payable by the Trust will be the sum total of the tax calculated on the share of each beneficiary . [ S.22, 26 , 164 ]

S.148: Reassessment-Notice -Issue of notice at old address after expiry of period of limitation ,in spite of change in the official record by updating PAN data base- Reassessment is held to be bad in law [ S.147 ,292BB ]

S.115JB: Book profit- Depreciation charged at 80% – Restricting the claim of depreciation on windmills to 5.28 per cent as per Schedule XIV of Companies Act, 1956 is held to be justified [ S.32 ]

S.56: Income from other sources -Gift- Provisions of section 56(2)(vii)(b) are applicable to only those transactions which are entered into after 1-10-2009 [ S.56(2)(vii)(b) ]

S. 37(1) : Business expenditure -Warranty provision- Services by way of repair and replacement for a pre-defined period, said provision was eligible for deduction [ S.145 ]

S. 37(1) : Business expenditure -Warranty provision- Following consistent method in creating similar warranty provision year after year, no ad hoc addition could be made. stores and spares expenses pertained to normal repairs and maintenance of manufacturing facility and salary, wages and staff welfare were related to normal business expenditure, no ad hoc disallowance could be made. [ S.145 ]

S. 11 : Property held for charitable purposes – Providing technical and managerial services to common people through IT for efficient functioning in government departments and it was charging service fee in addition to statutory fee levied by government and assessee could enhance its fees, since assessee’s activities were not charitable. [ S.2(15) , 12AA ]