S. 80IC : Special category States-Software development-Non-eligible unit-R&D Center-Apportionment of cost-Matter remanded-Deduction under S. 80IC has to be restricted only to the transfer of CD writing activity of the Parwanoo unit to the Pune unit and not beyond that-Entire disallowance made by the AO in respect of sales made to third parties cannot be upheld-Partial disallowance affirmed while computing the Arm’s length Price. [S. 80IA(8), 80IA(10), 80IC, 92C, 92CA(4)]

S. 80IB(10) : Housing projects-Deduction is to be allowed if the architects certificate is issued though the return is filed within time under Section 139(4) of the Act. [S. 139 (4)]

S. 80IB(10) : Housing projects-VAT liability pertaining to earlier years arising during relevant Assessment Year-Allowable expenditure; VAT pertaining to eligible projects cannot be claimed as deduction against income of non-eligible project merely for absence of revenue in eligible projects. [S. 145]

S. 144C : Reference to dispute resolution panel – Procedure for filing objections –Natural justice – Form No 35A signed by the Advocate –Authorised Representative is not entitle to verify and sig the Form No 35A – Dismissal of objection by DRP without giving an opportunity to rectify the defects is violation of principle of natural justice – The Tribunal directed the Assessee to file objections before LD DRP within 30 days from the date of receipt of this order duly verified in accordance with law and directed the DRP to decide the objection in accordance with the law. [S. 2(7) , 2(31), R. 2(vi), 4(1) , 5, 7 , 9, Form No 35A]

S. 80IB(10) : Housing projects-Revised return-Survey-Deduction made in original return withdrawn in revised return-No evidence to claim that deduction withdrawn due to pressure of Assessing Officer during survey-Plea to direct CIT (A) to allow deduction not sustainable.[S. 80A(5),133A, 139(1)].

S. 80IB(10) : Housing projects-Builder and developer-Approval by local authority on 30-3 2013-Completion certificate on 30-3-2013-Not eligible for deduction.

S. 80IB(10) : Housing projects-Earlier order of CIT(A) was accepted-Matter remanded.

S. 80IB(10) : Housing projects-Commercial space-Developer-Provision application prospectively-Completion of project before specified time-Proof not produced before lower authority-Matter remanded.

S. 80IB(7) : Hotel business-Return-Failure to file return within due date-Not eligible deduction-Directed to decide as per direction of the CBDT. [S.10A, 80AC, 119(2B) 139(1)]

S. 80IB : Industrial undertakings-Subsidy-Profits derived from business-Subsidies given by Government to enable sale to Farmers at, or below, maximum retail price-Form part of business profits-Subsidy eligible for deduction. [S. 2(24)(xvii), 148]