S. 36(1)(vii) : Bad debt-Amounts written off in the books of account-Order of Tribunal is affirmed-Allowable as deduction.

S. 17(2) : Perquisite-Salary-Valuation-Undertaking owned or Controlled by Central Government-Not Central Government-Cannot claim valuation of perquisites under Rule applicable to Government employees. [S. 15, R. 3, Art. 12, 136]

S. 4 : Charge of income-tax-Capital or revenue-Compensation received-Non-achievement of performance parameters-Capital receipt. [S. 28(i), 43(1)]

S. 4 : Charge of income-tax-Transfer of rights-Transfer is genuine-Set off credit-No evidence-Deletion of addition is valid. [ S. 28(iv) ]

S. 4 : Charge of income-tax-Income or capital-Subsidy received from Government for upgrading of Infrastructure facilities-Capital receipt. [S. 115JB]

S. 4 : Charge of income-tax-Income or capital-Sale of Carbon Credits-No cost of acquisition-Capital receipt-Subsidy-Technology upgradation fund-Compensation on non-performance of the energy generation-Capital receipt. [S. 28(i), 80IA]

S. 56 : Income from other sources –Stamp value – Market value of flat on agreement date is to be considered and not the value of registration of sale agreement -Addition is deleted . [ S. 45 , 56(2)(vii)(b) ]

S. 154 : Rectification of mistake -Inadvertent mistake by assessee- The AO has to rectify the said mistake [ S. 143(1)]

S. 32 : Depreciation – Block of asset – Asset not put to use in the current year or subsequent year – Depreciation cannot be disallowed [ S. 2(11) , 32(2) ]

Direct Tax Vivad Se Vishwas Act , 2020

S.7: No refund of amount paid – Refund – Interest @ 5 % to be paid along with refund for delay beyond 90 days [S.3, 4, Art , 226 ]