S. 80P : Co-operative societies-Interest from Co-Operative Banks-Entitle to deduction.[S. 2(19), 80P(2)(d)]

S. 80P : Co-operative societies-Collective disposal of labour of its members-Enhancement of gross profit is not valid-Entitle to deduction. [S.80P(2)(a)(vi)]

S. 80P : Co-operative societies-Claim not made in the return-Claim made in the course of assessment proceedings-Eligible to deduction. [S. 80A(5), 80 AC, 80P(2)(a)(i), 139(1), 139(4)]

S. 80P : Co-operative societies-Dividend received from Co-Operative Bank-Eligible deduction.[S. 2(19), 80P(2)(d)(i), 80P(2)(iii)]

S. 80IC : Special category States-Production of Air conditioners-Unit in leased premises-Deletion was addition was justified.

S. 80IC : Special category States-Survey-Printing and publishing at Gagret with technique and machinery-139 employees were found working at the time of survey-Outsourcing activities-Entitle to deduction [S. 133A, 145(3)]

S. 80IC : Special category States-Software development-Non-eligible unit-R&D Center-Apportionment of cost-Matter remanded-Deduction under S. 80IC has to be restricted only to the transfer of CD writing activity of the Parwanoo unit to the Pune unit and not beyond that-Entire disallowance made by the AO in respect of sales made to third parties cannot be upheld-Partial disallowance affirmed while computing the Arm’s length Price. [S. 80IA(8), 80IA(10), 80IC, 92C, 92CA(4)]

S. 80IB(10) : Housing projects-Deduction is to be allowed if the architects certificate is issued though the return is filed within time under Section 139(4) of the Act. [S. 139 (4)]

S. 80IB(10) : Housing projects-VAT liability pertaining to earlier years arising during relevant Assessment Year-Allowable expenditure; VAT pertaining to eligible projects cannot be claimed as deduction against income of non-eligible project merely for absence of revenue in eligible projects. [S. 145]

S. 144C : Reference to dispute resolution panel – Procedure for filing objections –Natural justice – Form No 35A signed by the Advocate –Authorised Representative is not entitle to verify and sig the Form No 35A – Dismissal of objection by DRP without giving an opportunity to rectify the defects is violation of principle of natural justice – The Tribunal directed the Assessee to file objections before LD DRP within 30 days from the date of receipt of this order duly verified in accordance with law and directed the DRP to decide the objection in accordance with the law. [S. 2(7) , 2(31), R. 2(vi), 4(1) , 5, 7 , 9, Form No 35A]