S. 115JB : Book profit-Fringe benefit tax-Allowable as deduction. [S. 40(a)(ic)]

S. 115JB : Book profit-Adjustment of disallowance under S.. 14A cannot be made while computing book profits.

S. 115JB : Book profit-Gross income and total income Nil-Not paying dividend-Provision is not applicable.

S. 115JAA : Book profit-Deemed income-Tax credit-Matter remanded for verification.

S. 115JAA : Book profit-Deemed income-Tax credit-Allowability to amalgamated company-MAT credit earned by the amalgamating company has to be allowed in the hands of the amalgamated company. [S. 115JAA(7)]

S. 115BBE : Tax on specified income-Income from undisclosed sources-Advance payment returned by party in cash-No cogent documentary evidence-Creditworthiness to return amount in cash in lieu of cheque payments was not established-Addition is held to be proper.

S. 115BBE : Tax on specified income-Income from undisclosed Sources-Bogus purchases-Construction business-Confessional statement by suppliers-Accommodation entries of Bill trading without any supply of materials-Failure to file necessary evidence in support of purchases-Addition is justified.

S. 115BBE : Tax on specified income-Search-Unexplained expenditure-Diagnostic Centre-Additional income offered as business income-Referral fees-Unaccounted expenditure-additional income cannot be taxed at special rate-Current years loss is allowed to be set off-Reasons recorded cannot be based on conjectures and surmises. [S. 69C, 153A]

S.115BBE : Tax on specified income-Cash credits-Collection found recorded in notebook pertaining to business-Directed to be treated as business income and not as cash credits [S. 68, 69 69A, 69B]

S. 115BBC : Anonymous donations-Details of donors with names address and confirmation letters provided-Mere absence of PAN the donations cannot be assessed as anonymous donations.[S. 13]