S. 144C : Reference to dispute resolution panel-Final assessment order was passed by AO beyond period of one month from end of month in which direction of DRP was received-Assessment order was time-barred and void ad initio. [S. 144C(13)]

S.80IA: Industrial undertakings-Enterprises engaged in infrastructure development-No deduction is claimed-Disallowance cannot be made. [S.80IA(7)]

S. 80G : Donation-Education-Only one object-Application by an inadvertent error, it had mentioned all three objects of trust deed-Matter remanded back for fresh adjudication. [S. 10(23C)(vi), 80G, Form No 10AB, 10AC.]

S. 80G : Donation-Registration-Denial of approval-Not obtained in the past-Activities were commenced in the year 1984-Application cannot be rejected as treated as time barred. [S.12AB, 80G(5),Form No. 10AD]

S. 80G : Donation-Trust registered under section 12A-Providing charitable activities-Denial of approval under section 80G(5) is not justified. [S.80G(5) Companies Act, 2013, S. 8]

S. 69C : Unexplained expenditure-Sale transaction-Expalined the source of transactions-Addition is deleted.

S. 69A : Unexplained money-Jewellery-Search-Bank Locker-stree-dhan-Jewellery was gifted to her on various occasions such as marriage, birth of children, etc.-Addition is deleted. [S. 132] C

S. 69A : Unexplained money-Search-Jewellery-Status of family-Addition is deleted.[S. 132]

S. 68 : Cash credits-Share capital-Issue of shares at premium-Identity and creditworthiness of share subscribers are proved-Non-compliance to summons to director-Addition is not justified. [S. 131]

S. 57 : Income from other sources-Deductions-Interest-Income earned was not equal to percentage of interest-Interest expenditure incurred is allowable as deduction. [S. 56, 57(iii)]