S. 80IB : Industrial undertakings-Research and development-Technology purchased from another company-Matter remanded back to Assessing Officer to examine afresh as to whether the asseseee has carried out any scientific research and development activities independent of the technology purchased from MMB. [S. 80B(8A)]

S. 80IA : Industrial undertakings-Market value of power sold-Captive consumption-Purchase price of electricity in the open market paid to the State Electricity Board by the manufacturing units in uncontrolled conditions is to be considered for determination of captive consumption. [S. 80IA(4) (iv), 80IA(8), 92F (ii)]

S. 80IA : Industrial undertakings-Losses relating to years prior to initial year-Could not be set off against income from Windmill on or after initial year. [S. 80IA(4)]

S. 80IA : Industrial undertakings-Losses relating to years prior to initial year-Could not be set off against income from Windmill on or after initial year. [S. 80IA(4)]

S. 80IA : Industrial undertakings-Generation of power-Amalgamation of companies-Eligible enterprise transferred before expiry of period of exemption-Transferee Company, i.e Amalgamated company entitled to deduction. [S. 80IA(4), 80IA(12)(b)]

S. 80IA : Industrial Undertaking-Production of power-Assessee claiming relevant cost of power plant and recognizing revenue for generation of power and steam at specific value-No evidence to show that steam value charged from other units not at Market Value-Assessing Officer not empowered to re-compute Profit And Loss Account of eligible unit. [S. 80IA(4)]

S. 80G : Donation-Refusal to grant recognition on ground there were no noticeable charitable activities from date of formation of trust-Denial of registration is not valid-Matter remanded to CIT(E) to decide in accordance with law. [S. 12AA, 80G(5)(vi)]

S. 80G : Donation-Limitation-Application moved on Ist Aug, 2019-Order passed on 19 th Feb, 2020-Limitation period expired on 28 th Feb, 2020-Order is within period of limitation-Once registration u/s 12A is granted denial of approval u/s. 80G(5) is not valid-Trust is operating from temple premises-Matter remanded. [S. 12AA, 80G(5)(vi)]

S. 80G : Donation-Denial of exemption-Failure to incur expenditure-Registration u/s. 12AA was granted-Matter remanded [S. 12A, 12AA, 80G(5)]

S. 69C : Unexplained expenditure-Addition cannot be made only on the basis of statement of partner in the absence of any other material. [S. 131(IA)]