S. 143(1) : Assessment-Intimation-Penalty-Tax auditor had categorized amount in question as penalty-Prima facie disallowable under section 143(1)(a)(iv)-AO is not required to pass a speaking order for said adjustment made in strict terms-Matter remanded the matter to the file of CIT(A) to deciding a fresh on merit. [S.37(1), 143(1)(a)(iv)]

S. 143(1) : Assessment-Intimation-Appealable before Commissioner (Appeals)-Additions for ICDS and Any sum received from employees-Scrutiny assessment maintaining disallowance made under Section 143(1)-Challenged before CIT(A) against the order under section 143(3)-Failure to adjudicate additions/disallowance made under S.143(1)-Order of CIT(A) is affirmed-For challenging an intimation the assessee should file an appeal before the First Appellate Authority under S. 246A.[S.36(1)(va), 143(3),246A]

S. 120 : Jurisdiction of income-tax authorities-No order is passed transferring the jurisdiction-Order is set aside.[S.2(7A), 120(4)(b) 127, 144C(13)]

S. 90 :Double taxation relief-Rate applicable to domestic companies-Non-discrimination clause-Higher rate of tax prescribed for foreign company is not to be regarded as violation of non-discriminatory clause, i.e., article 26 of DTAA between India-France. [Art. 26]

S. 90 : Double taxation relief-Tax credit-Tax paid in Kenia-Rule 128 was inserted by Income-tax (18th Amendment) Rules, 2016 and was made applicable with effect from 1-4-2017,-Could not be made applicable for relevant assessment years-Claim is allowed-DTAA-India-Kenia [S.91, R. 128, Form No 67, Art. 25]

S. 90 :Double taxation relief-Rule 128 is directory in nature and not mandatory and, thus, foreign tax credit could not be denied to assessee merely on ground that Form No. 67 was filed belatedly.[Rule 128, Form No 67]

S. 80P : Co-operative societies-Interest-Co-Operative banks-Interest income not attributable to main business-Deduction is not allowable-Interest on investment made in Co-Operative banks-Eligible for claim of its cost of funds on entire interest income-Matter remanded. [S. 57, 80P(2)(a)(i), 80P(2)(d)]

S. 80JJAA : Employment of new workmen-Audit report-Claim of deduction cannot be denied even if audit report might not have been filed along with return of income however the report was filed before passing of assessment order. [S. 139(1), 139(4), 143(1), Form No 10DA.]

S. 80G : Donation-Application was rejected on the ground that application was not within six months from date of provisional approval-Since provisional approval granted to assessee was valid till assessment year 2024-25-Application filed by assessee being within time limit permissible under section 80G(5)(iii), was to be restored to file of Commissioner (E) for de novo consideration. [S.80G(5)(iii)]

S. 80G : Donation-Approval-Application was filed beyond six months of commencement of activities-Tribunal directed the Commissioner (E) to grant exemption registration under section 80G(5)(iii) of the Act. [S.80G(5)(iii), Form No 10AB]