S. 11 : Property held for charitable purposes-Economic and efficient transport system to the public-Charging fares-Dominant object is not profit making-Entitle to exemption. [S. 2(15), Companies Act, 1956, S. 25, Road Transport Corporation Act, 1950, S. 22]

S. 11 : Property held for charitable purposes-Society engaged in promotion and development of Fine Arts and Crafts in India-Entitle to exemption-Order passed without giving an opportunity of hearing-Matter remanded. [S. 2(15), 12, 251]

S. 11 : Property held for charitable purposes-Society engaged in promotion and development of Fine Arts and Crafts in India-Entitle to exemption-Order passed without giving an opportunity of hearing-Matter remanded. [S. 2(15), 12, 251]

S. 11 : Property held for charitable purposes-Society engaged in promotion and development of Fine Arts and Crafts in India-Entitle to exemption-Order passed without giving an opportunity of hearing-Matter remanded. [S. 2(15), 12, 251]

S. 10B : Export oriented undertakings-Data processing-Clinical trials-Cannot be considered as data processing-Not entitle to exemption.

S. 10A : Free trade zone-Profits and gains-Includes all profits and gains including incidental income of undertaking-Interest Income on fixed deposits kept with Bank as margin for issuing bank guarantee-Exchange gain on dollar sales credited to profit and loss account-Entitled to deduction. [S.10B]

S. 10A : Free trade zone-Profits and gains-Includes all profits and gains including incidental income of undertaking-Interest Income on fixed deposits kept with Bank as margin for issuing bank guarantee-Exchange gain on dollar sales credited to profit and loss account-Entitled to deduction. [S.10B]

S. 10A : Free trade zone-Interest income from short term fixed deposits-Cannot be classified profits of the business of undertaking-Not eligible for deduction-Expenditure incurred is reimbursed would be part of qualifying amount-Sale of fixed asset is included in qualifying amount-Not to be reduced for the purpose of qualifying amount-Sale of scrap-Expenses booked-Part of qualifying amount-Provision for leave encashment-Suo moto adjustment-Adjustment in profit is allowable-Amount of foreign exchange should be reduced from export turn over or total turnover. [S. 10AA]

S. 10(10D) : Life insurance policy-Keyman insurance policy-Amended Explanation 1-Not eligible to claim exemption-No valid notice was issued-Order was quashed. [S. 143(2), 143(3)]

S. 10(10C) : Public sector companies-Voluntary retirement scheme-Exist option scheme-Failure to produce certificate from the employer-Not entitle to exemption. [R. 2BA]