S. 80HHC : Export business-More than one unit-Deduction to be computed unit wise.

S. 68 : Cash credits-Discharged the burden-Expenditure and donation-Disallowance is not justified-Order of Tribunal is affirmed. [S. 37(1), 80G, 260A]

S. 68 : Cash credits-Search-Loose papers-Recovered from third party-Addition is not valid.

S. 68 : Cash credits-Cash deposited in bank-Dematerialisation-Deletion of addition is-Rejection of books of account-Gross profit-Order of Tribunal is up held-Not challenged being perverse-No substantial question of law. [S. 145 (3), 260A]

S. 54F : Capital gains-Investment in a residential house-Amount Deposited in Bank under Capital Gains Accounts Scheme, 1988-Amount Not used in purchase of residential house within specified date-Denial of certificate for withdrawal of amount-Permitted to withdrawal of amount. [S.45, Capital Gains Accounts Scheme, 1988 Art, 226]

S. 41(1) : Profits chargeable to tax-Remission or cessation of trading liability-Matter remanded to the Assessing Officer-No question of law. [S. 158BC, 158BD, 254(1), 260A]

S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Fish or fish products-Order of Tribunal is affirmed. [R. 6DD(f)(iii)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Registration of truck Number-Transport contracts-Contract can be only with personnel or driver of Truck or Truck operators and not with trucks-Matter remanded. [S. 194C (2)]

S. 36(1)(vii) : Bad debt-Objective decision-Debt has became within short period of time not accepted by the Appellate Tribunal-Question of fact. [S. 158BC, 260A]

S. 32 : Depreciation-Unabsorbed depreciation-Carry forward and set off-Finance Act, 2001 and Circular No. 14 Of 2001(2001) 252 ITR 65 (St) (90)-Entitled to carry forward and set off depreciation loss of assessment year 1997-98 against income of assessment year 2006-07. [S. 32(2)]