S. 115BAA: Tax on income of certain domestic companies-Determination of tax in certain cases-Total income-Long Term Capital Gain, would be 22 per cent as per section 115BAA and not 20 per cent under section 112. [S. 112]

S. 80JJAA : Employment of new workmen-Revised return-Claim was a made in return before Assessing Officer-Deduction could not be denied merely because revised form was not filed before due date of return-Matter was to be remanded to Assessing Officer for limited purpose of verification of quantification of deduction. [S. 139(1), Form No. 10DA]

S. 80G: Donation-Wrong clause-Rejection solely on this basis was improper since an opportunity to rectify, or suo motu consideration under the correct clause, should have been provided. The presence of an object enabling application of funds outside India does not bar 80G registration if eligibility otherwise exists.[S. 12A, 80G(5), Form No 10AB]

S. 80G: Donation-Promoting education in Gujarat-Company not-for-profit-Rejection of application by CIT(E)-Order of rejection was set aside, and the matter was restored to the file of CIT(E), with a direction to examine assessee’s application afresh on merits in accordance with law [S. 11,1 2, Companies Act, 2013, S. 8, Form 10AB, R. 11AA]

S. 80G: Donation-Delay in filing application-Order of CIT(E) rejection of application was set aside and directed to treat application as having been filed under clause (iv)(B) of first proviso to section 80G(5)[S. 80G(5)(iv)(B)]

S. 80G: Donation-Rejection of application on the ground that the objects were religious and it had expended more than 5 per cent of its income on religious activities without considering the assessee’s explanation of the assessee-Matter was remanded to the file of CIT E) for fresh examination of submission and grant approval if found eligible. [S.80G(5), 80G(5B)]

S. 80G: Donation-Mentioning wrong code-Rectified by filing another Form 10AB-Rejection application by CIT E) was set aside. [S.80G(5), Form No 10AB]

S. 80G : Donation-Knowledge based spiritual programs-Promote high moral values and not rituals or religious practices-Rejection of application by CIT E) was set aside for re-examination. [S.80G(5)(iii)]

S. 69C: Unexplained expenditure-Purchases-Mismatch between purchases in VAT returns and audited accounts-The difference was due to statutory compliance-Addition was deleted.

S. 69C: Unexplained expenditure-Foreign travelling expenditure of daughter-borne by husband-Personal use of vehicle-Addition was deleted. [S. 132]