S. 89 : Relief for income-tax-Arrears or advance of salary-One time lumpsum ex-gratia amount in lieu of payments till completion of 63 years of age-Advance salary-Entitled to relief under section 89(1)[S. 17(3(i), 89(1), R. 21A]

S. 80P : Co-operative societies-Interest income from its investments held with a co-operative bank-Entitle to deduction. [S.80P(2)(d)]

S.80IA: Industrial undertakings-Enterprises engaged in infrastructure development-Contractor for execution of metro rail project-Not entitle to claim exemption. [S.80IA(4)]

S. 80G : Donation-Cancellation of approval-Details of FCRA funds utilization for assessment years 2021-22 to 2023-24 to meet out its objects-Cancellation of registration is set aside. [S.80G(5)]

S. 80G : Donation-Rejection of application-Violation of natural justice-Matter is remanded back to CIT(E). [S.80G(5)(iv)(B)]

S. 80G : Donation-Registration-Mentioning of wrong section-Matter is remanded to the file of CIT(E) with a direction to grant final approval to assessee under clause (iii) to first proviso to section 80G(5), if assessee was otherwise found eligible.[S.80G(5), Form 10AB]

S. 69C: Unexplained expenditure-Un accounted cash-Seized material, diary notings-Transfer within group-Taxed in respective entities-Addition is deleted-Unexplained receipts and payments-Estimation of gross receipts-CIT(A) is justified in adopting a profit rate of 30 per cent on total receipts, based on principle of taxing real income.

S. 69C: Unexplained expenditure-Search and seizure-Seized document was found from third party premises-Addition is deleted-Payment to travel agent-Payment received on the basis of rooms booked-Addition is deleted. [S. 132]

S. 69A : Unexplained money-Search-Cash withdrawal-No explanation for reason for withdrawal-Addition cannot be made-Jewellery-Silver articles-Residence and bank locker-Joint family-Explanation have to be considered as belonging to family as a whole-Addition is deleted. [S. 132]

S. 69 :Unexplained investments-Immoveable property-Non-Resident-Source of investment-Produced bank statement-Addition is deleted.