S. 80IB(10) : Housing projects-Revised return-Survey-Deduction made in original return withdrawn in revised return-No evidence to claim that deduction withdrawn due to pressure of Assessing Officer during survey-Plea to direct CIT (A) to allow deduction not sustainable.[S. 80A(5),133A, 139(1)].

S. 80IB(10) : Housing projects-Builder and developer-Approval by local authority on 30-3 2013-Completion certificate on 30-3-2013-Not eligible for deduction.

S. 80IB(10) : Housing projects-Earlier order of CIT(A) was accepted-Matter remanded.

S. 80IB(10) : Housing projects-Commercial space-Developer-Provision application prospectively-Completion of project before specified time-Proof not produced before lower authority-Matter remanded.

S. 80IB(7) : Hotel business-Return-Failure to file return within due date-Not eligible deduction-Directed to decide as per direction of the CBDT. [S.10A, 80AC, 119(2B) 139(1)]

S. 80IB : Industrial undertakings-Subsidy-Profits derived from business-Subsidies given by Government to enable sale to Farmers at, or below, maximum retail price-Form part of business profits-Subsidy eligible for deduction. [S. 2(24)(xvii), 148]

S. 80IA : Industrial undertakings-Infrastructure development-Fair market value-Price sold by State Electricity Board to consumers-Not at which the price is supplied by assessee to State Electricity Board. [S. 80IA(8)]

S. 80IA :Industrial undertakings-Infrastructure development-Abnormal profits-Eligible for deduction. [S.10B(7), 80IA(7), 115JB]

S. 80IA: Industrial undertakings-Infrastructure development-Failure to file Form No 10CCB-Disallowance is justified.

S. 80HHC : Export business-Book profit-Eligible for entire deduction on export. [S. 115JB Expln. (iv).]