S. 12A : Registration-Trust or institution-Condition precedent for claiming exemption-Change in the By-laws and memorandum-Registration granted considering the changes-Registration cannot be granted for earlier years-Repeals and savings-Exemption granted under section 4(3)(i) of the 1922 Act is not valid for getting registration under section 12A of the Act. [S. 11, 12, 297(2)(k), 1922 Act, S. 4 (3)(i)]

S. 12A : Registration-Trust or institution-Genuineness of activities was not in doubt-Turnover exceeded Rs.10,00,000-Not mandatory to cancel registration already granted under section 12AA to a charitable institution merely on ground that cut-off specified in proviso to section 2(15) is exceeded in a particular year-Cancellation of registration was held to be not valid. [S. 2(15), 12AA(3)]

S. 11 : Property held for charitable purposes-Application of income-Fixed deposit-Not shown as earmarked fund for a charitable purposes-Not eligible exemption-Form No.10 was filed before competition of assessment-Eligible deduction-Time limit for furnishing Form No.10 was prescribed by Finance Act, 2015 with effect form 1-4-2016. [S. 11 (1)(a), 11(2)(c), Form No. 10]

S. 11 : Property held for charitable purposes-Education-Publishing and selling of books and CDs relating to different fields-Classical education-Held to be charitable in nature and not advancement of any other object of general public utility-Denial of exemption was held to be not justified. [S. 2(15)]

S. 11 : Property held for charitable purposes-Educational trust-Return and form No 10 was not filed within due date prescribed u/s 139(1)) of the Act-Reasonable cause-Return and form no 10 was filed before competition of assessment u/ s 139 (4)-Application for condonation of delay was pending before CBDT-Denial of exemption was held to be not valid. [S. 13, 119, 139(1), 139(4), Form No 10]

S. 11 : Property held for charitable purposes-Donation received for Corpus fund with specific direction-Capital receipt-Not assessable as income-Provision for gratuity-Allowable as application of income. [S. 10(23C)(vi), 11(1)(d)]

S. 10A : Free trade zone-Foreign exchange gain-Excluded from export turnover should also be excluded from total turnover-Auxiliary services, claim-Penalty receivable from vendor for delay delivery, service tax liability written back, sale of scrap-Eligible deduction-Matter remanded for verification.

S. 10A : Free trade zone-Export oriented undertakings-All profits and gains-Interest on bank deposits or soft loans-Interest income from deposit made towards bank guarantee and temporary parking of surplus funds-foreign exchange gain in EEFC account, etc-Entitle to deduction. [S. 10B, 80HHC]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Service help agreement-Proof of service was not furnished-Matter remanded-DTAA-India-Sweden. [Art. 12]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Sale of licence to use software-Not assessable as royalty-Not liable to deduct tax at source-DTAA-India-Singapore. [S. 9(1)(vii), 90(2), 195, Art. 12]