S.14A : Disallowance of expenditure-Exempt income-No exempt income-No disallowance can be made. [R.8D]

S. 13 : Denial of exemption-Trust or institution-Investment restrictions-Advance to proprietary concern of wife of managing Trustee-Explanation was not satisfactory-Disallowance was held to be proper. [S. 12AA, 13(1)(c)]

S. 271(1)(c) : Penalty – Concealment –On money – Survey – Income voluntarily offered- Deletion of penalty is held to be justified [ S. 131(IA), 133A]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Matter to be remanded to Commissioner where evidence was not considered by him- Monetary limits – Appeal was dismissed .[ S. 80IB, 153A, 254(1), 260A]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Delay of 1924 days ( Eight years) -Condonation of delay was dismissed . [. 260A ]

S. 246A : Appeal – Commissioner (Appeals) – Writ against assessment order – Alternative remedy – Writ petition was dismissed .[S. 143(3), 248, Art, 226 ]

S.234E: Fee – Default in furnishing the statements – Provision for levy of late fee for delay in filing — Valid — Intimation calling for payment of late fee for delaying filing of return — Not sustainable for periods prior to June 1, 2015 [S. 200A, Art , 226 ]

S. 151 : Reassessment – After the expiry of four years – Sanction for issue of notice – Recording of separate reasons not necessary – Reassessment notice is held to be valid . [ S. 147, 148 , Art , 226 ]

S. 147 : Reassessment –With in four years- Where the necessary details were disclosed, reopening is not valid. [ S. 148, Art , 226 ]

S. 147 : Reassessment –With in four years- Where the necessary details were disclosed, reopening is not valid. [ S. 54, 148, Art , 226 ]