S. 10A : Free trade zone-Set off of losses-Other income-Order of Tribunal is affirmed.

S. 10A : Free trade zone-Telecommunication and travelling expenses-Foreign currency-Reduced from export turnover were to be reduced from total turnover.

S. 10(23C) : Educational institution-State examination Board-Charging fees-Denial of exemption is not valid-Matter remanded. [S. 12AA]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Gross amounts paid/payable by applicant to a US Company under Distribution Agreement was in nature of Fees for Technical Services-Application admitted-DTAA-India-USA. [S. 245R(2), Art. 12]

S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Purchase order in relation to offshore supplies from a port in Japan to DMRC in India-Application admitted-DTAA-India-Japan. [S. 245R (2), Art. 7]

S. 80IA :Industrial undertakings – Entitle to deduction without setting off of loss or loss making units, against income of its profit making units . [ S.260A ]

S. 115JB : Book profit – Provision is held to be not applicable .[ S.260A ]

S. 115JB : Book profit – Banking companies – Provisions are not applicable to banking companies [ Banking Regulation Act, 1939 ]

S. 139AA : Return of income – Quoting of Aadhar number – Inclusion of Aadhaar in Income-tax Act valid – Section 139AA of the Income-tax Act, 1961, pass the test of proportionality (right to privacy v. legitimate State interest) – Not unconstitutional [ Art , 14 , 16 ]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-No evidence that transactions resulted in liability to tax, interest or penalty-Prosecution not valid-Special Court gets jurisdiction only on complaint by competent Authority it cannot take Special cognizance of Offences. [S. 132, 280B, 280D, Code of Criminal Procedure, 1973, S. 200, 245]