S. 113 : Tax-Block assessment-Search cases-Surcharge-Not leviable on undisclosed income pertaining to a period prior to 1-6-2002. [S. 132, 158BD, 158BFA]

S. 80P : Co-operative societies-No finding on question whether the assessee is a primary society-Matter remanded to the Assessing Officer. [Tamil Nadu Co-operative Societies Act, 1983, S.2(21)]

S. 80IC : Special category States-Eligible business profits-Fluctuation of the rate of foreign exchange-Excise duty refund-Sale of scrap generated in the manufacturing process-Eligible for the deduction. [S. 10A, 56]

S. 80IBA : Profits and gains from housing projects-Constitutional Validity-Discrimination-Real estate developers-Timelines provided to start-up companies-No evidence of discrimination-Provision valid-Timelines could not be extended. [S. 80IAC, Art. 14, 226]

S. 69C : Unexplained expenditure-Bogus purchases-Books of account not rejected-Tribunal restricting the income at 6% of bogus purchases-No substantial question of law. [S. 260A]

S. 37(1) : Business expenditure-Corporate social responsibility expenditure-Expenditure for earlier years allowable as a deduction-CBDT Circular binding on the department.

S. 32 : Depreciation-Goodwill, Patent, Trade Mark and Intellectual Property Rights-Intangible assets-Entitled to depreciation-Trademark need not be registered in assessee’s name. [S. 32(1(ii)]

S. 10(26AAAA): Income of Sikkimese – Individual- Old Indian settlers who had settled in Sikkim prior to the merger of Sikkim with India on April 26, 1975 were also entitled to the exemption-Proviso excludes from the provision of exemption a Sikkimese woman merely because she marries a non-Sikkimese after April 1, 2008 is discriminatory and violative of articles – Law declared by Court to be treated as law until legislation is made. [ Sikkim Income Tax Manual, 1948, Sikkim Citizenship (Amendment) Order, 1989 — Sikkim Work Permit Rules, 1965, Art. 14 15 142 371F ]

Direct Tax Vivad Se Vishwas Act, 2020 .

S. 4: Declaration – Delay in payment of tax Time limit for deposit of tax — Substantial amount was deposited – Failure of the Chartered Accountant to information from the portal -Directed the Revenue to accept the balance deposit of tax with interest [ S. 119(2)(b), Art , 226 ]

S. 276CC : Offences and prosecutions-Failure to furnish return of income-Levy of penalty-Tribunal set aside the penalty order-Prosecution is not justified. [S. 271(1)(c), 271F, 276C]