S. 36(1)(iii) : Interest on borrowed capital-Interest paid on decommissioning cost recovered from customers was rightly allowed as deduction-No substantial question of law. [S. 260A]

S. 28(i) : Business income–Income from house property–Leasing of shops in a mall along with various other facilities-Assessable as business income and not as income from house property. [S. 22]

S. 12AA : Procedure for registration–Trust or institution-Object of assessee trust was to conduct work in area of research, studies, training, education, health etc.-Charitable in nature–Entitle to registration. [S. 2(15)]

S. 12AA : Procedure for registration–Trust or institution-A assessee is free to avail registration under any alternative provision if more than one alternatives were available-Rejection of application is held to be not valid. [S. 10(23C)(iiad)]

S. 12AA : Procedure for registration–Trust or institution-Object to help of literary persons of different aptitudes or classes, plays written in different languages could be converted in to dramas or episodes or T.V. Plays–Cannot be regarded as commercial in nature –Denial of registration is not justified. [S. 2, 15, 12A.)

S. 10AA : Special economic zones-Computation of profits and gains of eligible unit for grant of deduction would be independent of computation of profits and gains of ineligible unit-Permitted to carry forward losses of its ineligible unit-Amendment to section 10AA takes effect only from 1-4-2018-Direction is issued to the respondent to either accept the manual return of the assessee or alter the software to permit it to again file online its returns claiming the carry forward of losses of its ineligible unit for the assessment years in question. [S. 72]

S. 10A : Free trade zone-Total turnover-Expenses excluded from export turnover were also to be excluded from total turnover.

S. 9(1) : Income deemed to accrue or arise in India–Business connection-Royalty-Broadcasting services – Subscription-TV channel operator from customers-Receipt was not for transfer of any copyright in literary, artistic or scientific work-Cannot be categorized as royalty income-International taxation-DTAA-India –Singapore [S.9(1) (vii), Copy Right Act 1957, S. 2(y), 14, 37 Art,5, 12]

S. 5 : Scope of total income-Untilized amount on prepaid card at end of year which was treated as advance in balance-sheet and recognized as a revenue receipt in subsequent year, when talk time was actually used or was exhausted-Addition cannot be made – Order of Tribunal is affirmed. [S. 145].

S. 80IC : Special category States -Allocation of expenditure- Remanding the matter to the AO- No substantial question of law . [ S.254(1) ,260A ]