S. 12AA : Procedure for registration-Trust or institution-Registration cannot be denied for failure to start charitable activities. [S. 12A,12AA(3)]

S. 11 : Property held for charitable purposes-Rule of consistency-No change in activities-Supervision or monitoring of activities by donor not sufficient to hold that any profit motive is involved-Grant of exemption is valid. [S. 2(15)]

S. 11 : Property held for charitable purposes-Object improve public transport system and to assist its members-Charitable object entitle to exemption-Order of Tribunal is affirmed. [S. 2(15), 10(23C)(vi), 12A, 260A]

S. 10(20) :Local authority-Appeal to High Court-Assessee not claiming benefit under section 10(20)-High Court not justified in dismissing Department’s appeals granting benefit-Order of High Court set aside with the direction to consider the appeals afresh in accordance with law and on merits. [S. 260A]

S. 10(5) : Travel concession or assistance-Leave travel allowance-State Bank of India Officers’ Service Rules stating that leave travel concession available only to travel inside India-Administrative instructions extending leave travel concession for travel outside India-Not valid-Not entitled to additional benefit. [Art. 226]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Payment of subscription for online journal-Matter remanded to High Court to consider facts-DTAA-India-USA. [S. 195, 201(1), (1A), Art. 12]

S. 4 : Charge of income-tax-Income or capital-Compensation for cancellation of agreement-Long term capital gain-Income from other sources-Compensation received by assessee to indemnify developer against action by persons who had booked flats through assessee-Taxable income [S. 2(24), 45, 56].

S. 147 : Reassessment –With in four years- Share capital – Share premium – Income from other sources – Produced evidence in support of increase of authorised share capital , share allotment and names and address of parties from whom share premium received – Change of opinion – Reassessment was quashed . [ S. 56 (2)(viib), 148 Art , 226 ]

. 143(3): Assessment – High-Pitched Assessment — Strictures – Instructions of CBDT to be followed -Tax payers are one of the important pillars of the Country – Their harassment not only causes a jolt to the economy of the country and employment but also comes in the way of economic policy of the Government including the policy “ Ease of Doing business “ – The instruction dated April 23, 2022 issued by the Central Board of Direct Taxes , needs to be implemented. Truly and effectively – Writ of mandamus issued to the CBDT with detailed directions .[ S. 119 , Art , 226 ]

S.56:Income from other sources – Transfer – The assessee had acquired right in the ownership of the flat at the time of issuance of allotment letter- Date of allotment letter is to be considered as date of purchase – Addition made on the basis of stamp valuation on the date of registration was deleted .[ S. 2(47), 56(2)(vii)(b) ] S.56:Income from other sources – Transfer – The assessee had acquired right in the ownership of the flat at the time of issuance of allotment letter- Date of allotment letter is to be considered as date of purchase – Addition made on the basis of stamp valuation on the date of registration was deleted .[ S. 2(47), 56(2)(vii)(b) ]