S. 90 : Double taxation relief-Foreign tax credit (FTC) cannot be disallowed for delay in filing Form 67 as filing of Form 67 is a directory requirement-DTAA-India-USA [R. 128(9), Art.25]

S. 80P : Co-operative societies-Interest-Investments made in co-operative banks would be eligible for deduction.[S.80P(2)(d)]

S. 90 : Double taxation relief-Foreign tax credit (FTC)-Filed Form No. 67 after due date specified for furnishing return under section 139(1) but before completion of assessment proceedings-Foreign tax credit (FTC) is allowed-DTAA-India-Australia [R. 128, Form No.67, Art. 24]

S. 80P : Co-operative societies-Interest-co-operative bank-Eligible for deduction. [S.80P(2)(a)(i), 80P(2)(d)]

S. 80P : Co-operative societies-Interest income-Co-Operative Bank-Eligible for deduction-Commission income on collection of MSEDCL bills which was from business activity-Eligible for deduction under section 80P(2)(a)(i) [S. 80P(2)(a)(i), 80P(2)(d)]

S. 80IA : Industrial undertakings-Enterprises engaged in infrastructure development-Developer-Contractor-Developing road, bridges etc-Matter is restored back to Commissioner (Appeals) for fresh adjudication. [S.80IA(4)]

S. 80G : Donation-Form 10AB for grant of final registration under section 80G(5) on 4-2-2023 i.e. within extended timeline provided by CBDT Circular No. 6/2023 dated 24-5-2023 with respect to final registration of Trust under section 12A in Form 10AB i.e. 30-9-2023-Matter is remanded to file of Commissioner (E) for re-deciding issue of grant of final registration under section 80G(5), on merits, as per law.[S.80G(5), Form No 10AB]

S. 80G : Donation-Time line for filing Form no 10A for recognisation under section 12A is extended up to 30-9-2023-10AB for renewal of approval/recognition/registration under clause (iii) of first proviso to section 80G also. [S. 12A,80G(5), Form No 10A, 10AB]

S. 80G : Donation-Delay in filing application-Bona fide belief-Delay of 178 days-Delay is condoned-Matter is remanded to pass the order in accordance with law. [S.80G(5)]

S. 80G : Donation-Provisional approval-Application for approval cannot be rejected on ground that institution has already commenced its activities even prior to grant of provisional registration-The application filed by assessee being within limitation period, order of Commissioner (E) is set aside-CIT(E) is directed to decide the application for final registration within three months of receipt copy of order. [S. 12AA, 80G(5)(iii), 80G(5)(iv)]