S. 139 : Return of income-Extension of time for filing-Audit report-Govid-19-Impossibility for tax practitioners to complete audit work-CBDT was directed to take decision on extension of date. [S. 44AB, Art. 226]

S. 80IA : Industrial undertakings-Infrastructure development-Non-automatic approval-Requirement that a unit not to occupy more than 50 per cent of area did not apply-Entitle to deduction.

S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Commission paid-Export of software-Not liable to deduct tax at source-DTAA-India-Switzerland. [S. 5(2), 9(1)(vii), 195, Art. 12]

S. 37(1) : Business expenditure-Sales commission-Failure to prove service rendered-Disallowance is held to be justified.

S. 37(1) : Business expenditure-Compensation paid to employee through trust-Allowable as revenue expenditure. [S. 36(1)(iv), 36(1)(v), 40A(9)]

S. 32 : Depreciation-Road developed and maintained by it-Entitle to depreciation at 10 percent-Depreciation on Lease hold rights in land-Matter remanded back to Assessing Officer with the direction to analyse contents of agreement entered in to between assessee and SIPCOT and not go merely by nomenclature or title of document.

S. 22 : Income from house property-Building under construction-Pendency of an occupancy certificate-Addition cannot be made on notional basis. [S. 23]

S. 14A : Disallowance of expenditure-Exempt income-Provision would not be applicable if there was no exempt income earned by assessee during year. [R.8D]

S. 14A : Disallowance of expenditure-Exempt income-Ad-hoc disallowance cannot be made.

S. 11 : Property held for charitable purposes-Educational institutions-Matter remanded for fresh consideration. [S. 10(23C), 11(5), 13(1)(d)]