S. 132B : Application of seized or requisitioned assets – Amount seized by Excise Department received by Income-Tax Department From Magistrate’s Court — Magistrate ordering release of cash to department with direction that it be produced when summoned — Crime thereafter closed and no proceedings before Magistrate’s Court -On Writ the Court held the proceedings pending before Income tax department – Refund not warranted [ S.153A, 153B ,Art , 226 ]

S. 127 : Power to transfer cases Transfer for administrative convenience — Sufficient compliance with statutory provisions and principles of natural justice — Order of transfer valid.[ Art . 226 ]

S. 115JB : Book profit – Provision for doubtful debts – Finance (No. 2) Act, 2009 — Law does not contemplate performance of an impossible Act – Amounts disallowed under Section 14A cannot be added.[ S.14A ]

S. 92C : Transfer pricing – Arm’s length price -Exclusion of comparables and depreciation on goodwill — Question of fact – No substantial question of law [ S.92CA ]

S. 92C : Transfer pricing – Arm’s length price –Technical services – Finding of fact [ S.92(1), 92B(1), 260A ]

S. 92A : Transfer pricing – Associated enterprises -Sub-Sections (1) and (2) of Section 92A must be read together —No disallowance can be made – Finding if fact – No question of law .[ S.260A ]

S. 80P : Co-operative societies – Banking business —Eligible for deduction. [ S.80P(2)(a)(i),80P(4)]

S. 80P : Co-operative societies – Banking business —Eligible for deduction. [ S.80P(2)(a)(i),80P(4)]

S. 80IB(10) : Housing projects- Built -up area – Proportionate deduction can be granted -Method of accounting – Project Completion method can be adopted. [ S.133A ]

S. 80IB(10) : Housing projects- Completion of project – Certificate of Registered Certified Architect Sufficient Karnataka Municipal Corporations Act, 1976, S. 310. ]