S. 145 : Method of accounting-Sale proceeds-Difference between books of account and as per TDS certificate-Only embedded portion of profits was to be taken into-addition cannot be made of entire turnover. [S. 69A]

S. 127 : Power to transfer cases-Transfer of case from one Assessing Officer to another Assessing Officer within same city-No statutory requirement for notice or prior intimation to be given to assessee. [S. 127(3)]

S. 115WB : Fringe benefits-Agreement to provide free electricity to employees-Justified in making an addition in hands of assessee towards Fringe benefit tax on account of expenditure pertaining to staff towards electricity consumption.

S. 115BBE : Tax on specified income-Search and seizure-Surrender of income-Amount surrendered cannot be taxed at higher rate of tax. [S. 68 to 69D]

S. 92B : Transfer pricing-International transaction-AMP expenses-Advertising, marketing and promotion-Domestic parties-Not international transaction-Addition was directed to be deleted.

S. 90 : Double taxation relief-Salary-Tax Residency certificate-Salary income from Australia cannot be taxed in India-DTAA-India-Australia. [S. 5(2), 9(1)(1), 10, Art. 15]

S. 80IAB : Undertaking-Development of Special Economic Zone-Developer-Operation and maintenance-Entitle to deduction.

S. 80G : Donation-Statutory body created under Sikh Gurudwara Act, 1925-Religious purposes-Engaged in numerous charitable activities like running School, colleges, Medical colleges, Hospitals, Library, Sarai, Lunger, flood relief camps etc.-Entitle to benefit under section 80G(5)(iii) of the Act. [S. 80G(5)(iii)]

S. 74 : Losses-Capital gains-Security transaction tax-Loss from sale of long term capital asset-Allowed to be carried forward for set off though long term capital asset is exempt. [S. 10 (38), 45]

S. 69A : Unexplained money-Cash credits-Amounts deposited in the bank-Cash withdrawal and redeposit-Sale of computer parts-Explanation was not satisfactory-Addition was held to be justified-Addition on account of salary was held to be not justified. [S. 68]