S. 80IC : Special category States-Substantial expansion-Entitle to deduction.

S. 80IB(10) : Housing projects-Undertaken development and construction of housing project on a piece of land which was different from land on which erstwhile promoters had completed construction of houses-Entitle to deduction.

S. 80IB(10) : Housing projects-Date of completion of construction
-Separate project-Separate approval was granted-Entitle to exemption.

S. 80IB(10) : Housing projects-Completion certificate-Issuance of completion certificate after cut-off date by Local Authority but mentioning date of completion of certificate before cut-off date did not fulfil condition specified in clause (a) of section 80-IB(10) read with Explanation (ii)-Not entitle to deduction. (Order of High Court is stayed)

S. 80G : Donation-Registration-Religious nature-Granting registration is held to be valid. [S. 80G(5)]

S. 80G : Donation-Exemption cannot be denied on the ground that the assessee is generating surplus and spending only the small portion for charitable purposes-Order of Tribunal is affirmed. [S. 12AA, 80G(5)(vi)]

S. 80 : Return for losses-Return filed under old form-Carry forward of loss cannot be denied. [S.139(1)]

S. 73 : Speculation business-Dividend income-Stock in trade-Can be set off against loss suffered in share trading business. [S. 56, 70, 71]

S. 69C : Unexplained expenditure-Failure to explain source of capitation fee paid to a medical college for admission of son-Addition is held to be justified.

S. 69A : Unexplained money-Huge cash withdrawal-Failure to explain satisfactorily the source of cash deposit-Addition is held to be justified.