S. 32 : Depreciation-Software-Period of use was less than 180 days-Entitle only 30 percent depreciation.

S. 32 : Depreciation-Activity of mining, mineral processing for exports, shipping etc. Amounted to production of iron-ore-Entitled for additional depreciation in respect of machinery used in mining.

S. 14A : Disallowance of expenditure-Exempt income-Suo-moto disallowance-Recorded the dissatisfaction–Assessing Officer recomputed the amount at higher amount-Order of Tribunal affirming the disallowance was up held. [S. 10(34), R. 8D(2)(iii)]

S. 14A : Disallowance of expenditure-Exempt income-Dividend income earned from the overseas entity-Included in the total income-No disallowance can me made-DTAA-India-Oman. [S. 90(2), R.8D, Art. 25]

S. 14A : Disallowance of expenditure-Exempt income-No exempt income was received or receivable during relevant previous year-Disallowance cannot be made-Amendment to section 14A is prospective.[R.8D]

S. 10(37) : Capital gains-Agricultural land-Compensation received for acquisition land [Gujarat Town Planning and Urban Development Act, 1976 S. 107]

S. 4 : Charge of income-tax-Club-Principle of mutuality-Non-permanent members, non-life members, temporary or honorary members, they are not entitled to vote or offer themselves as candidates for any elective office, or have no right of disposal over the surplus-Principle of mutuality is applicable. [S. 2(24)]

S. 69C : Unexplained expenditure -Unexplained investment – Unexplained money – Survey – Cash found less than the amount disclosed in the books of account – Addition cannot be made as an unexplained investment. [ S. 69, 69A,115BBE , 133A, 145 ]

S. 147: Reassessment – After the expiry of four years – Accommodation entries –Shell companies – Borrowed satisfaction – Information from investigation wing -Natural justice – Search – Survey-No failure to disclose material facts –Without the application of mind – Opportunity for cross-examination was not provided – Reassessment was quashed. ( Tribunal has passed 359 pages order dealing with all issues on reassessment proceedings .) [ S.131, 132.132(4), 133(6), 133A, 148, 153A, 153C ]

S. 144 : Best judgment assessment – One time settlement – Order passed in the years 2016 – High Court set aside the ex- parte order – Directed the Assessing Officer provide all the evidences and recorded reasons -Directed the Jurisdictional Assessing Officer to pass a reasoned order .[ S. 147 , 148,179, 264 , Art . 226 ]