S. 68: Cash credits-Sale of shares-Short-term capital loss-Order of Tribunal affirmed. [S. 260A]

S. 37(1) : Business expenditure-Company-Advance-Interest-Failure to prove nexus-Order of Tribunal affirming the disallowance is affirmed. [S. 15, 260A]

S. 15: : Salaries-Business income-Director-Professional fees-Failure to furnish documentary evidence-Assessable as income from salary-Order of Tribunal affirmed. [S.17, 28(i), 194J, 260A]

S. 11: Property held for charitable purposes-Failure to file Form No 10 on due date-Delay of 2154 days-Accumulation of income-Delay was condoned-CIT(E) was directed to grant exemption. [S.11(2), 12A, Form No.9A, Form No.10, Art. 226]

S. 11: Property held for charitable purposes-Delay of 447 days while uploading Form No 10B-Oversight on the part of the chartered accountant-Delay was condoned-CIT(E) was directed to grant the relief. [S. 12A, Form No 10B, Art. 226]

S. 11: Property held for charitable purposes-Delay of 1290 days in uploading to the portal-Oversight on the part of the chartered accountant-Delay was condoned-CIT(E) was directed to grant the relief.[S. 12A, Form No 10B, Art. 226]

S. 11: Property held for charitable purposes-Registration-Matter remanded to the High Court for reconsideration [S. 2(15), 12 Art, 136]

S. 10A: Free trade zone-Liquidation-Matter remanded to avail appropriate legal remedy in accordance with law. [Art. 136]

S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Telecom or transmission services-Interconnect service charges paid to a non-resident telecom operator-Not royalty-Not liable to deduct tax at source-SLP of revenue dismissed on account of delay of 256 days as also on merits. [Art. 136]

S. 9(1)(vi): Income deemed to accrue or arise in India-Royalty-Telecom or transmission services-Interconnect service charges paid to a non-resident telecom operator-Not royalty-Not liable to deduct tax at source-SLP of revenue dismissed on account of delay of 240 and 249 days, as also on merits. [Art. 136]