S. 32 : Depreciation – iPad is a communicating device and not a computer, hence, ineligible for higher rate of depreciation of 60 per cent.

S. 194H : Deduction at source – Commission or brokerage – Expenditure on conference of doctors could not treated as commission – Not liable to deduct tax at source [ S. 201 ]

S. 12AA : Procedure for registration –Trust or institution-Education- Excess of expenditure over income – Exemption cannot be denied [ S. 2(15), 11 ]

S. 12AA : Procedure for registration –Trust or institution-Education- Excess of expenditure over income – Exemption cannot be denied [ S. 2(15), 11 ]

S. 144B : Faceless Assessment – Draft assessment order – Natural justice – Order passed without following the procedures laid down under section 144B of the Act is ab-initio -void [S. 143 (3), Art , 226 ]

S. 11 : Property held for charitable purposes – Charitable purpose – Strive to promote the trade , commerce and manufacturers of India without seeking to make profits for its members is charitable purpose – Denial of exemption is held to be not justified [ S. 2(15 ) ]

S. 281 : Certain transfers to be void-Property transferred prior to passing of assessment orders-Attachment-Order of PCIT was set aside-Tax Recovery Officer is competent authority to pass appropriate order-Matter remanded to the Tax Recovery Officer. [S. 221(1), Sch. II, R. 11, Art. 226]

S. 271(1)(c) : Penalty-Concealment-Failure to file return-Deemed concealment-Survey-Returns filed after receipt of notice under section 148 of the Act-Explanation 3 is satisfied-Levy of penalty is justified. [S. 133A, 148, 153, 274]

S. 271(1)(c) : Penalty-Concealment-New claim-Change in accounting method-Not a case of concealment of income or furnishing of inaccurate particulars-Deletion of penalty is held to be justified. [S. 132, 145, 153A]

S. 269UD : Purchase by Central Government of immoveable properties-Leasehold rights in property-Central Government in possession of property after expiry of lease-Central Government is Liable to pay Municipal taxes on property. [S. 269UD(1), Art. 285, Mumbai Municipal Corporation Act, 1888, S. 139]

S. 264 : Commissioner-Revision of other orders-Export of computer software-Omitting to claim exemption in return-Rejection Of Rectification-Revision application was rejected on the ground that delay in filing the revised return-Rejection of revision application was held to be not justified-Directed to allow the claim made u/s. 154 of the Act. [S. 139(5), 143(1), 154, Art.226]