S. 89 : Relief for income-tax-Arrears or advance of salary-Compensation received by assessee was only salary received in advance and not as termination compensation and, therefore, relief claimed by assessee under section 89(1) read with sub-rule (2) of rule 21A was to be allowed. [R. 21A]

S. 80P : Co-operative societies-Not a co-operative bank-Entitled to deduction. [S.80P(2)(a)]

S. 80P : Co-operative societies-Late filing of return-Disaalloowing is not justified-Due to late filing of return having been introduced by Finance Act, 2021 effective from 1-4-2021.[S. 8AC, 143(1)]

S. 80P : Co-operative societies-Interest from Co-Operative Banks-Entitle to deduction.[S. 2(19), 80P(2)(d)]

S. 80P : Co-operative societies-Collective disposal of labour of its members-Enhancement of gross profit is not valid-Entitle to deduction. [S.80P(2)(a)(vi)]

S. 80P : Co-operative societies-Claim not made in the return-Claim made in the course of assessment proceedings-Eligible to deduction. [S. 80A(5), 80 AC, 80P(2)(a)(i), 139(1), 139(4)]

S. 80P : Co-operative societies-Dividend received from Co-Operative Bank-Eligible deduction.[S. 2(19), 80P(2)(d)(i), 80P(2)(iii)]

S. 80IC : Special category States-Production of Air conditioners-Unit in leased premises-Deletion was addition was justified.

S. 80IC : Special category States-Survey-Printing and publishing at Gagret with technique and machinery-139 employees were found working at the time of survey-Outsourcing activities-Entitle to deduction [S. 133A, 145(3)]

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)]