S. 12AA : Procedure for registration –Trust or institution- No specific findings on genuineness of activities carried on by Trust- Matter remanded to Commissioner for re adjudication [ S. 2(15), 11 ]

S. 11 : Property held for charitable purposes – Application of income – Accumulation of income -Retain or accumulate 15 Per Cent. of income without any time limit and is benevolent in nature however it cannot be regarded as an obligation envisaged in Law. [ S. 11(1)(a) , 11(1)(b ) ]

S. 10A : Free trade zone – Profits of the business- Export revenue subsidy — Miscellaneous income —Entitled for exemption [ S.10A(4) , 10B ]

S. 276C : Offences and prosecutions – Wilful attempt to evade tax -Delay in payment of tax which was paid subsequently – Criminal proceedings quashed. [ S.276(2) [

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Appellate Tribunal -Power – Lack of enquiry – Tribunal agreeing with Commissioner but setting his order on merits – Tribunal has no power to consider merits of assessment order when it was not subject matter of appeal [S. 12AA,80IB(10) ,254(1) ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Capital gains – Purchase of three units in same building- Assessing Officer allowing the exemption taking one of plausible views – Order is not erroneous . [ S.45 , 54 ,54F, 260A ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Export of computer software- Development of software at client’s site outside India- Plausible views -Revision is held to be not valid [ S. 10A]

S. 260A : Appeal – High Court – High court refusing to frame question as substantial question of law — High Court cannot review its decision — Even if the principle of res judicata does not apply to tax matters, consistency and certainty of law would require the State to take a uniform position and not change its stand in the absence of change in facts or the law [-. Revenue’s appeal before High Court would not lie if tax appeal fall short of monetary limit of Rs. 1 crore S.260A(4) , 268A]

S. 260A : Appeal – High Court -Monetary limit- Case not falling within exception — Appeal not maintainable [ S.253 , 254(2) ]

S. 260A : Appeal – High Court – Case not falling within exception — Appeal not maintainable [ S. 143(1), 154 , 244A 254(2) ]