S. 90: Double taxation relief-Foreign tax credit-Filing of Form No. 67 is not mandatory, but it is a directory requirement, and mere delay in filing Form No. 67 as per provisions of Rule 128(9) will not preclude the assessee from claiming benefit of foreign tax credit in respect of tax paid outside India.-DTAA-India-USA.[R. 128, Form No 67, Art. 25]

S. 80P : Co-operative societies-Mutuality-Three classes of members, namely, regular members, associate members and nominal members-Mutuality cannot be denied-Interest from fixed deposit with co-operative Bank-Within mandatory limit allowed deduction-Rental income, commission and other income-Disallowance affirmed. [S. 40(a)(ia), 57, 80P(2)(a)(i), Karnataka Cooperative Societies Act, 1959,S. 18]

S. 80GGB: Contribution-Companies-Political parties-Remanded to the file of the Assessing Officer for verification. [Finance Act, 2017, Companies Act, 2013, S. 182]

S. 80G: Donation –Time limit-Delay in filing of Form No 10B-CIT (E) rejected application on the ground that it was beyond the time limit prescribed for filing of Form No. 10AB-Commencement of activity-Matter was to remanded to CIT (E) for reconsideration of application on merits.[Form No 10AC]

S. 80G: Donation-Wrong selection of section code/clause in application-Rejection of application was set aside. [S.80G(5), Form No.10AB]

S. 80G: Donation-Granted registration under section 12AB-Application for approval under section 80G(5) cannot be denied-Matter remanded. [S.80G(5)]

S. 80G : Donation-CSR expenses-allowable as a deduction. [S. 37(1)]

S. 80G: Donation-Scope of enquiry-While dealing with application for grant of approval under section 80G scope extends only to satisfaction of genuineness of activities of such trust/institutions and fulfilment of all conditions laid down in clauses (i) to (v) of section 80G(5)-It does not cover examination of surplus accumulation or its utilization-Rejection of application was set aside.[S.12A, 80G(5)]

S. 80G: Donation-Delay of 27 days in filing application for registration-Delay condoned and matter was remanded back to CIT (E) for fresh adjudication. [S. 12A]

S. 80G: Donation-University-Approved under section 10(23C)(vi)-Nature of activities of assessee being charitable in nature could not be disputed while granting approval under section 80G(5)-Order of Commissioner rejecting the application was quashed and set aside. [S.10(23C)(vi, 80G(5)]