S. 80IB(10) : Housing projects-CBDT Notification-Proviso to S. 80IB(10)(a) & 800IB(10 (b) effective from 1-4-2005-Notification aligning date of benefit cannot be struck down as ultra vires. [S. 80IB(10)(2), 1119, Art. 226]

S. 80G : Donation-Refusal of recognition-Registration u/s 12A not questioned-Mere suspicion on donations ancillary to objects not valid-Refusal of recognition under S. 80G(5) set aside.[S. 12A, 80G(5), Art. 226]

S. 68 : Cash credits-Conversion of loan into equity-Source of source proved-Deletion upheld-No substantial question of law.[S. 260A, CPC,1908, S.100]

S. 68 : Cash credits-Unexplained investment-Natural justice-Show cause issued under s. 68-Final order passed under s. 69A without opportunity-Order set aside [S. 69, 144B, 147, Art. 226]

S. 40(a)(i): Amounts not deductible-Deduction at source-Non-resident-Agency commission-Tribunal order deleting disallowance affirmed-No substantial question of law. [S. 195, 260A]

S. 28(i) : Business income-Income from house property-Rental income from properties-Income assessable as business income and not as income from house property-Order of Tribunal was set aside [S. 22, 260A]

S. 12AA : Procedure for registration-Mere registration under S. 12AA automatically does not entitle a charitable trust to claim exemption under ss. 10 and 11-AO has to verify genuineness of claim-Reference to Larger Bench declined-SLP of Revenue dismissed [S. 10, 11, Art. 136]

S. 12A : Registration-Non-disposal within six months-No deemed registration-Tribunal order set aside-Appeal of revenue was allowed. [S. 12AA(2), 260A, Art. 141, 142]

S. 10(26AAA) : Income of Sikkimese-Individual-Clarification provided as per Press Release dated 4th April 2023-Term “Sikkimese” defined in Finance Act, 2023 applies only for Income-tax purposes-Constitutional validity of Expln. (v) upheld-Writ dismissed. [Art. 371F(k)]

S. 12A : Registration –Trust or institution- Delay in filing audit report – Condonation of delay in filing Form 10B – Justice oriented approach should prevail over a pedantic one – Delay of 27 days condoned- Order of Commissioner ( E ) was set aside . [S.11, 12 , 119, Form No . 10B, Art. 226 ]