S. 143(1)(a) : Assessment – Intimation – Charitable Trust- Income should be understood in its commercial sense – Computing total income of assessee equal to total receipts for year was not in accordance with commercial prudence – Addition deleted. [ S. 12AA ]

S. 143(1)(a) : Assessment – Intimation – Income from house property or income from business – Mistake of Auditor – Reported clause 16(d) of Form No. 3CD – Addition is not justified .[ S. 22,28(i) Form No 3CD ]

S. 9(1)(vii):Income deemed to accrue or arise in India – Fees for technical services – Make available – Sales services – Not assessable as technical services – DTAA – India-Singapore [S.90 , Art.12(4)(b) ]

S. 90: Double taxation relief- Capital gains- Shares – Compulsorily Convertible Preference Shares – Exempt from tax – DTAA – India- Mauritius [ S. 45 , Art. 13(3A), 13(3B) ]

S. 80G: Donation- Not started activities – Application is filed beyond six months -Rejection of application is not valid .[ S.80G(5) Form 10AB ]

S. 12AA : Procedure for registration –Trust or institution- Objects of the Trust should be charitable in nature and its activities were genuine- The Commissioner (E) was directed to grant registration to trust from the date of application. [ S. 2(15) , 12A ]

S.10(35): Units of mutual fund – Dividend Mutual Funds – Dividend income earned cannot be subject to tax .[S. 115BBDA, 154 ]

S. 10 (23C): Educational institution – Statement in the course of survey – Certain expenses not properly vouched – Principal Commissioner cancelled registration by invoking clause (b)(ii) of 15th proviso to section 10(23C) –Edifice erected on statement of trustee – No case within any of ‘specified violation’ – Cancellation order revoked.[S.10(23C(vi) , 131, 133A ]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Deduction of the amount deposited on account of employees’ contribution to PF and ESIC after due dates specified in PF /ESIC Acts, but before the due date filing of return as prescribed in Section 139(1) of the Act- Tribunal allowed the deduction relying on the judgement of Jurisdictional – Rectification application of the Revenue is dismissed . [ S.36(1)(va), 43B , 139(1), 254(1) ]

S. 11 : Property held for charitable purposes – Dividend received on the shares which were received as donation towards corpus fund – Treated as part of corpus fund – Cannot be treated as income from other sources – Entitle to exemption. [ S. 11(1)(d),11(5), 13(1)(d)]