S.40(a)(ia):Amounts not deductible – Deduction at source –Labour charges – Payee had shown the amount as income in his hand hence no disallowance could be made .[ S.194C, 201 (1)]

S. 36(1)(viia) :Bad debt-Provision for bad and doubtful debts – Schedule bank – Rural or Non Rural advances – Entitled for deduction subject to upper limit of deduction laid down in said section- Matter remanded .

S. 36(1)(viia) :Bad debt-Provision for bad and doubtful debts – Schedule bank – Provision for standard assets is purely contingent hence cannot be allowed as deduction.

S. 35 :Scientific research – Deduction on account of purchase of ‘assets’ for its in-house R&D facility is allowable as deduction. Objective behind exclusion clause in S. 43(4)(ii) is to be that expenditure on scientific research should be incurred on research actually carried out by assessee in-house and assessee should not spend money in acquiring rights in or arising out of scientific research carried on by some other person. [ S.35(1)(iv) , 43(4)(ii) ]

S. 14A : Disallowance of expenditure – Exempt income –Sufficient interest free own funds to cover investment in shares and mutual funds etc –No disallowance can be made [ R.8D(2)(ii) ]

S. 11 : Property held for charitable purposes – Advance of loan to another trust where the common trustees had no substantial interest and advance not being investment there is no violation hence exemption cannot be denied and registration cannot be refused .[ S.10(23C)(vi),13(1)(d) ]

S. 194H : Deduction at source – Commission or brokerage -Trade discount granted to principal distributor could not be held as commission and, hence not liable for deduction of tax at source .

S. 194C : Deduction at source – Contractors – Installation of set-top box by ISPs amounts to works contract and as no technical expertise is required provision of S.194J cannot be applicable .[ S.194J ]

S.80IA:Industrial undertakings – Infrastructure development-Developer- Contractor- Business of construction/development of Infrastructure facilities such as roads and providing necessary and crucial components of Railway system is entitle to deduction as developer . [ S.80IA(4) ]

S. 69A : Unexplained money -Search -Jewellary- Belonged to a wealthy family and jewellery was received on occasions from relatives, excess jewellery was very much reasonable addition was held to be not justified .