S. 32 : Depreciation-Carry forward and set off-Unabsorbed depreciation on 1-4-2002 can be carried forward and set off without taking into account number of years of such carry forward. [S. 32 (2)]

S. 14A : Disallowance of expenditure-Exempt income-No dividend income earned-Disallowance cannot be made [R. 8D]

S. 14A : Disallowance of expenditure-Exempt income-No exempt income-Disallowance cannot be made. [R. 8D]

S. 14A : Disallowance of expenditure-Exempt income-Enhancement of disallowance is held to be not valid. [R. 8D]

S. 14A : Disallowance of expenditure-Exempt income-Onus on revenue to prove that disallowance was erroneous-Without examining the accounts disallowance is not justified [R.8D]

S. 12AA : Procedure for registration-Trust or institution-Bogus donations-Misuse of registered status-Cancellation of registration is held to be justified. [S. 12AA(3), 80G]

S. 11 : Property held for charitable purposes-Donation made for other charitable purposes-Entitle to exemption. [S. 2(15)]

S. 11 : Property held for charitable purposes-Depreciation-Entitle to set off excess application of income of earlier assessment year-Precedent-Commissioner (Appeals and Tribunal must follow the decision of High Court. [S. 2(24), 11(1)(d), 12(1), 32]

S. 10B : Export oriented undertakings-Manufacture of article-Processing of iron ore amounts to manufacture-Entitle to exemption-Determination of market value required verification by the Revenue-The order of remand was justified. [S. 10B(7), 80IA (8), 80IA (10)]

Direct Tax Vivad Se Vishwas Act, 2020 .

S. 5 : Time and manner of payment – Declaration accepted and Form 3 issued specifying demand — Revocation of Form 3 without affording adequate opportunity to be heard — Principles of natural justice violated — Revocation of Form 3 is held to be not valid [ Art , 226 ]