S. 80IE : Undertakings-North-Eastern states-Manufacturing pharmaceutical products and products developed in research and development centres-Allocation of expenditure-Unrelated to products manufactured in Sikkim unit-Allocation of research and development expenditure to Sikkim unit is wrong.[S. 35]

S. 80G : Donation-Time limit for applying for regular registration-Provisional application up to Assessment year 2024-25-Application in Form 10AB within six months before expiry of provisional approval-Application is within prescribed time limit-Matter is remanded to the file of CIT(E). [S.80G(5)]

S. 80G : Donation-Granted provisional registration-Prior to expiry of due date application was filed-Rejection order is set aside and matter is remanded with a direction to treat assessee’s application dt. 22/08/2023 as filed within time limit.[S.80G(5)(iv)]

S. 80G : Donation-Approval-Rejection of application by Commissioner (E) is not valid on plea that assessee was required to file application on or before 30-9-2022-Matter restored to file of Commissioner (E) for de novo consideration.[S.80G(5), Form No.10B]

S. 80G : Donation-Time limit for filing application for final registration-Application moved had been moved well within prescribed time period i.e., before expiry of six months of provisional registration-Not barred by limitation. [S.80G(5)(iii), Form No.10AB]

S. 80G : Donation-Application was filed on or before 30-9-2023-Further stood extended to 30-6-2024 vide Circular No. 7 of 2024, dated 25-4-2024-Rejection of application by CIT(E) is not proper on the ground that the assessee was required to file application on or before 30-9-2022-Matter remanded to the CIT(E) for de novo consideration. [S.80G(5)]

S. 70 : Set off of loss-One source against income from another source-Same head of income-Capital loss-Transfer of listed securities to his partnership firm-Long term capital loss-Colorable device-Loss is not allowed to be set off. [S. 10(38), 45]

S. 69C : Unexplained expenditure-Sale consideration-Agricultural land-No material with the department-Addition is deleted.

S. 69A : Unexplained money-Cash deposits-Educational institutions-Hostel fees from students-Matter remanded to the file of CIT(A) for fresh adjudication. [S.10(23C)(iiiad), 12A]

S. 69A : Unexplained money-Business of selling religious items in a Parsi temple-Deposit of cash of Rs. 7.20 lakhs in bank account-Past savings-Demonetization period-Not maintaining the books of account-Addition is deleted.