S. 145 : Method of accounting-Percentage completion method-No defects in the books of account-No addition can be made on the basis of projected revenue during the proceedings under section 197.[S. 197]

S. 143(3): Assessment-Document Identification No (DIN)-No DIN number was mentioned in the assessment order-Assessment order is invalid-Subsequent separate communication of DIN would be a superfluous exercise.[S. 119]

S. 92B : Transfer pricing-International transaction-Arm’s length price-Avoidance of tax-Distributor of products manufactured by its AE-AMP expenditure incurred in India to promote brand-Not constitute international transaction requiring any TP adjustment.[S.92C]

S. 80P : Co-operative societies-Interest-Co-Operative banks and other nationalised banks-Eligible for deduction. [S.80P(2)]

S. 144C : Reference to dispute resolution panel-Final assessment order was passed by AO beyond period of one month from end of month in which direction of DRP was received-Assessment order was time-barred and void ad initio. [S. 144C(13)]

S.80IA: Industrial undertakings-Enterprises engaged in infrastructure development-No deduction is claimed-Disallowance cannot be made. [S.80IA(7)]

S. 80G : Donation-Education-Only one object-Application by an inadvertent error, it had mentioned all three objects of trust deed-Matter remanded back for fresh adjudication. [S. 10(23C)(vi), 80G, Form No 10AB, 10AC.]

S. 80G : Donation-Registration-Denial of approval-Not obtained in the past-Activities were commenced in the year 1984-Application cannot be rejected as treated as time barred. [S.12AB, 80G(5),Form No. 10AD]

S. 80G : Donation-Trust registered under section 12A-Providing charitable activities-Denial of approval under section 80G(5) is not justified. [S.80G(5) Companies Act, 2013, S. 8]

S. 69C : Unexplained expenditure-Sale transaction-Expalined the source of transactions-Addition is deleted.