S. 92B : Transfer pricing-Corporate guarantee-Overseas Associated Enterprises-Matter remanded by the Tribunal-Amendment made to provisions of section 92B, by the Finance Act,2012 with retrospective effect from 1-4-2002-Order of High Court which affirmed the order of tribunal is affirmed-SLP of the assessee is dismissed [S.92C, Art. 136]

S. 89 : Relief for income-tax-Arrears or advance of salary-Order of High Court decision was not available when the order was passed-Order of High Court was available subsequently-Entitle for the relief.[.S.10(10C), 264, Art, 226]

S. 80IB(10) : Housing projects-Approved plan of Municipal Authority-All flats were having built up area of less than 1000 square feet-Completion certificate was issued by competent Authority-Order of Tribunal allowing the deduction was affirmed. [S. 80IB(10), 260A]

S. 69A : Unexplained money-Failure to produce books of account-Justified in making addition.[S.133(6), 145]

S. 68 : Cash credits-Search-No cash was found-Memorandum of understanding (MoU)-Statement under section 131-Deletion of addition by the Appellate Tribunal was affirmed.[S. 131 132]

S. 68 : Cash credits-Proved the identity, creditworthiness and genuineness of the transactions-Deletion of addition is justified. [S. 260A]

S. 54G : Capital gains-Shifting of industrial undertaking from urban area-Sale of an industrial plot in Bengaluru-Urban area-Entitle for the benefit.[S. 45 280Y(d)]

S. 43D : Public financial institutions-Amendment by the Finance Act, 2017-Interest on sticky loans-Taxable on receipt basis and not on accrual basis. [S. 145]

S. 40(b)(v) : Amounts not deductible-Partner-Remuneration-Not stipulation in partnership deed-Not allowable as deduction. [S. 260A]

S. 40(a)(iib) : Amounts not deductible-Surcharge on sales tax or turnover tax paid by assessee-company to State Government was not a ‘fee or charge’-Review petition was dismissed. [S. 37(1)]