S. 12A : Registration-Trust or institution-Bogus earthquake relief donations-Cancellation of registration was up held-Review Petition filed against Supreme Court order dismissing SLP which was dismissed [S. 260A, Art. 136].

S. 10B : Export oriented undertakings-Gross total income-Deduction under section 10B is to be excluded first from profits of year, before set off brought forward unabsorbed depreciation pertaining export oriented unit [S. 32(2), 268A].

S. 10(23C) : Educational institution-Education-Amount spent on towards food, lodging etc. of trainers/trainees-Educational activities [S. 10(23C)(vi)].

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Use of computer software through/distribution agreements-Payment did not amount to royalty for use of copyright in computer software-Not taxable in India-DTAA-India-USA. [Art. 12]

S. 4 : Charge of income-tax-Carbon credit-Power generation-Capital receipt not liable to be taxed.

S. 237: Refunds- Refunds due but issue pending appeal in the Apex Court- Refund allowed.[S.240, Art , 226 ]

S. 226 : Collection and recovery – Modes of recovery –
Garnishee notice- Amounts taken pursuant to garnishee notice when no liability to pay income tax dues are liable to be refunded [S. 226 (3), Art . 226 ]

S. 32: Depreciation –Good will- Order of Tribunal – Binding precedent – Decision of Tribunal is binding unless there is stay [ 144C , 254(1) , Art , 226 ]

S. 144C : Reference to dispute resolution panel – Draft assessment order — Depreciation – Binding precedent – Decision of Supreme Court binding on all Courts and all authorities- Appellate Tribunal – Decision of Tribunal is binding on all authorities [ S. 32, 144C ,(8), 254(1) , Art , 226 ]

Interpretation-Binding precedent-Decision of Supreme Court binding on all Courts and all authorities-Appellate Tribunal-Decision of Tribunal is binding on all authorities. [S. 144C, 254(1), Art. 226]