S.43B: Deductions on actual payment – Sales tax demand disputed in appeal -Deduction allowable when the actual liability is crystalised by the VAT Authority .

S. 40A(3) :Expenses or payments not deductible – Cash payments exceeding prescribed limits – Land purchase – Real estate business- Expenditure added to closing work in progress – No disallowance can be made .[ S. 145 ]

S. 40A(2): Expenses or payments not deductible – Excessive or unreasonable – Civil contractor – Labour charges paid to son of partner – Genuineness and reasonableness was not doubted – 50% disallowance on ad -hoc basis is deleted .[ S. 37(1)]

S. 40(a)(ia): Amounts not deductible – Deduction at source – Car hire charges – Fixed rental charges – Liable to deduct tax at source u/s 194I and not u/s 194C- Disallowance was deleted [ S. 194C, 194I ]

S. 11 : Property held for charitable purposes – Rental income assessed as income from house property – Deduction of 30% is allowable u/s 24(a) of the Act [ S. 22, 24(a) ]

S. 10B: Export oriented undertakings – Deduction allowable on the gross total income without setting off the carried forward business loss and unabsorbed depreciation of non -eligible unit – Matter remanded [ S. 32(2), 72 ]

S. 276CC : Offences and prosecutions – Failure to furnish return of income – Delay of 10 days – Department cannot launch prosecution in the absence of sanction u/s 278B of the Act – Prosecution was quashed [ S. 2(20) 2(35)(b), 278B, 278E, 279 ]

S.270AA: Immunity from imposition of penalty ,etc- Object of the section to encourage / incentivize a tax payer to fast -track settlement of issue and to recover tax demand and reduce protracted litigation – Order set aside and directed the Department to grant immunity under the Act .[ S. 270A, 274, Art . 226 ]

S. 195 :Deduction at source – Non-resident – Other sums – Reimbursement of salaries – Intercompany master service agreement – Rejection of application is not justified .[ Art , 226 ]

S. 154 : Rectification of mistake – Refund along with interest -CBDT instruction – Direction issued to dispose the application within six weeks by way of reasoned order and issue refund if any along with interest within said time . [ S. 119, 244A, 245 , Art , 226 ]