S. 92C : Transfer pricing – Arm’s length price -Exclusion of comparables and depreciation on goodwill — Question of fact – No substantial question of law [ S.92CA ]

S. 92C : Transfer pricing – Arm’s length price –Technical services – Finding of fact [ S.92(1), 92B(1), 260A ]

S. 92A : Transfer pricing – Associated enterprises -Sub-Sections (1) and (2) of Section 92A must be read together —No disallowance can be made – Finding if fact – No question of law .[ S.260A ]

S. 80P : Co-operative societies – Banking business —Eligible for deduction. [ S.80P(2)(a)(i),80P(4)]

S. 80P : Co-operative societies – Banking business —Eligible for deduction. [ S.80P(2)(a)(i),80P(4)]

S. 80IB(10) : Housing projects- Built -up area – Proportionate deduction can be granted -Method of accounting – Project Completion method can be adopted. [ S.133A ]

S. 80IB(10) : Housing projects- Completion of project – Certificate of Registered Certified Architect Sufficient Karnataka Municipal Corporations Act, 1976, S. 310. ]

S. 80IA :Industrial undertakings –Electricity undertaking — Expenditure on renovation and modernisation of existing lines — More than 50% of book value – Entitle to deduction [ S.80IA (4)]

S. 68 : Cash credits -Sale of shares – Long term capital gains – 4849. 2 percent jump in share price within two years – Identity of creditors and genuineness of transaction proved — Deletion of addition is held to be justified . [ S.10 (38), 45 ]

S. 48 : Capital gains – Computation – Diversion by overriding title — Sale proceeds paid to mortgagee — Not entitled to deduction.[ S.45 ]