S. 11 : Property held for charitable purposes-Donations-Capitation fees-Assessing Officer had not carried out any independent investigation or examination of persons-Matter remanded.

S. 11 : Property held for charitable purposes-Accumulation of income-Utilised for capital expenditure-Failure to verify the submission-Section 11(6) which was introduced in the statute with effect from April 1, 2015, is clarificatory in nature-Matter remanded to the Assessing Officer to verify the claim. [S.11(2), 11(6)]

S. 10A : Free trade zone-Foreign currency expenditure from export turnover-Refund-Interest on refund-Disallowance of expenditure-Exempt income-Interest-Matter remanded-Matter remanded. [S. 14A, 234D]

S. 10 (23C): Educational institution-Accumulation of funds-Disallowance cannot be made under section 13 of the Act-Entitle to exemption. [S. 10(23C)(iv), 11, 12A, 13(1)(c)]

S. 10 (23C): Educational institution-Merger of three trusts-Multiple objects-Not solely for purpose of education-Not entitle to exemption. [S.10(23C)(vi)]

S. 4 : Charge of income-tax-Capital or revenue-Sales tax subsidy-Additional ground is admitted-Matter remanded-Exempted income-Disallowance-Matter remanded. [S. 28(1), 254(1)]

S. 4 : Charge of income-tax-Capital or revenue-Sale of hotel asset Adjusted against capital work-in-progress-Not business income-No violation of Rule 46A-Commissioner (Appeals) is justified in deleting addition. [S. 28(1), R.46A]

80IB (10) : Housing projects- – Slum Rehabilitation Authority (SRA) Projects – CBDT circular – Notification- Claim u/s.80IB (10) would be allowable even the approval was granted before 01/04/2004 and commencement certificate after 01- 4-2004- Circulars and notifications cannot override the provisions of the Act. -Notification No. 1/2011 dated 5-1-2011 restricting the eligibility of section 80IB(10) to SRA project on or after 1-4-2004 and before 31-3-2008 is inconsistent to the proviso to clauses (a) and (b).) [ S.80IB(10)(a) , 80IB(10) (b), 119, 254( 1) ]

250: Appeal – Commissioner (Appeals) – Procedure – Delay in disposal – Faceless Appeal – Central Action Plan – Held that the NFAC would endeavour to implement the said remedial measures in all earnest- Writ petition filed seeking time-bound disposal – Direction issued to dispose of appeal within eight weeks. [S.246A, Art.226]

S.37(1): Business expenditure – Community development expenditure – Street lights on the road , ambulance for meeting medical emergencies , developing public garden – The concept of business is not static and over a period of time , it would include within its fold the care and concern for the society at large which would result in a good will being created in its favour leading to better business – Allowable as business expenditure .