S. 90 : Double taxation relief-Foreign tax credit (FTC)-Filed Form No. 67 after due date specified for furnishing return under section 139(1) but before completion of assessment proceedings-Foreign tax credit (FTC) is allowed-DTAA-India-Australia [R. 128, Form No.67, Art. 24]

S. 80P : Co-operative societies-Interest-co-operative bank-Eligible for deduction. [S.80P(2)(a)(i), 80P(2)(d)]

S. 80P : Co-operative societies-Interest income-Co-Operative Bank-Eligible for deduction-Commission income on collection of MSEDCL bills which was from business activity-Eligible for deduction under section 80P(2)(a)(i) [S. 80P(2)(a)(i), 80P(2)(d)]

S. 80IA : Industrial undertakings-Enterprises engaged in infrastructure development-Developer-Contractor-Developing road, bridges etc-Matter is restored back to Commissioner (Appeals) for fresh adjudication. [S.80IA(4)]

S. 80G : Donation-Form 10AB for grant of final registration under section 80G(5) on 4-2-2023 i.e. within extended timeline provided by CBDT Circular No. 6/2023 dated 24-5-2023 with respect to final registration of Trust under section 12A in Form 10AB i.e. 30-9-2023-Matter is remanded to file of Commissioner (E) for re-deciding issue of grant of final registration under section 80G(5), on merits, as per law.[S.80G(5), Form No 10AB]

S. 80G : Donation-Time line for filing Form no 10A for recognisation under section 12A is extended up to 30-9-2023-10AB for renewal of approval/recognition/registration under clause (iii) of first proviso to section 80G also. [S. 12A,80G(5), Form No 10A, 10AB]

S. 80G : Donation-Delay in filing application-Bona fide belief-Delay of 178 days-Delay is condoned-Matter is remanded to pass the order in accordance with law. [S.80G(5)]

S. 80G : Donation-Provisional approval-Application for approval cannot be rejected on ground that institution has already commenced its activities even prior to grant of provisional registration-The application filed by assessee being within limitation period, order of Commissioner (E) is set aside-CIT(E) is directed to decide the application for final registration within three months of receipt copy of order. [S. 12AA, 80G(5)(iii), 80G(5)(iv)]

S. 80G : Donation-Provisional approval under clause (iv) to first proviso to section 80G(5)-Application for final approval under clause (iii) to first proviso to section 80G(5) could not be rejected on ground that institution had already commenced its activities even prior to grant of provisional registration. [S.80G(5), Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020]

S. 80G : Donation-Delay in filing the application-Tribunal has the power to condone the delay-Delay is condoned-Matter is remitted to CIT( E) to decide application afresh on merits.[Form No 10AB, 80G(5), 254(1)]