S. 90 : Double taxation relief-Credit for foreign tax paid-Delay in filing Form No. 67-Directed the Assessing Officer to decide the claim of the foreign tax credit on merits, after accepting the Form No. 67 and other related documents filed by the assessee-DTAA-India-Netherland [S. 90A ,154, Form,67 R. 128(9) Art. 23]

S. 80P : Co-operative societies-Delay in filing of return-Failure to file the return on due date-Not entitle to deduction-Adjustment made while processing return of income is valid-Not entitled to deduction-Liable to pay fee of Rs 5000. [S. 80 (P) (2) (A) (i), 80AC, 139 (1), 139(4), 143 (1) (a) ,234F]

S. 80P : Co-operative societies-Belated return-Denial of deduction is not valid.[S. 139(1), 139 (4), 143(1)(a)(ii).]

S. 80P : Co-operative societies-Delay in filing of return-Dedcution cannot be denied .[S. 80IA,139(1), 139(4),143(1)(a)(ii) 143(1)(a)(v),153A]

S. 80ID : Hotels and convention centers in specified area-Revenue Sharing Agreement-Business to be run by parties in Co-ordinate manner and receive respective shares of income-Agreement having clauses of inclusion and exclusion of some of the revenues contractually agreed between parties for sharing of income-Cannot be interpreted as letting of property-Assessee Submitting certifying that it had satisfied all conditions for claiming deduction under Section 80ID-No adverse comment in this regard made by Assessing Officer-Revenue accepting claim of assessee in earlier years-Finding of Commissioner (Appeals) that income shown assessable as income from business and an allowable deduction. [Form 10CCBBA]

S. 80IC: Special category States-Interest from fixed deposits in entities on account of power and electricity connection-Interest derived from eligible business and eligible for deduction-Interest received on insurance claim not derived from eligible business and not eligible for deduction. Condition precedent-Audit report in form 10CCB and tax audit report in form 3CB/3CD filed within prescribed due date but return claiming deduction filed belatedly-Assessee entitled to deduction.[S. 139(1) Form,10CCB]

S. 80IA : Industrial undertakings-Enterprises engaged in infrastructure development-Department should take consistent stand in each assessment year.[S.80IA (4)]

S. 80IA : Industrial undertakings-Enterprises engaged in infrastructure development-Failure to file Form No 10CCB along with the return-Directory and not mandatory. [Form No. 10CCB]

S. 80G: Donation-Donation to charitable institutions-Unaccounted income from deemed sales-Direct cost-total cost-held, AO to revise computation of estimated profit-AO to verify deduction under section 80G.

S. 80G : Donation-Registration-selecting of wrong section code while filling the application for registration on provisional basis, not ground to deny permanent registration. Matter remanded back as CIT (A) duty-bound to cross-verify details submitted by assessee at time of issuance of provisional certificate, and issue notice pointing out wrong selection of section code and Grant permission to rectify mistake and consider application for grant of permanent registration. [S. 11, 80G (5)(iii)]