S. 80IB(10) : Housing projects-Restriction on extent of commercial space in housing project imposed by way of amendment to section 80IB(10) w.e.f. 01.04.2005 does not apply to housing projects approved before 01.04.2005 even though completed after 01.04.2005.

S. 80IB : Industrial undertakings-Research and development-Technology purchased from another company-Matter remanded back to Assessing Officer to examine afresh as to whether the asseseee has carried out any scientific research and development activities independent of the technology purchased from MMB. [S. 80B(8A)]

S. 80IA : Industrial undertakings-Market value of power sold-Captive consumption-Purchase price of electricity in the open market paid to the State Electricity Board by the manufacturing units in uncontrolled conditions is to be considered for determination of captive consumption. [S. 80IA(4) (iv), 80IA(8), 92F (ii)]

S. 80IA : Industrial undertakings-Losses relating to years prior to initial year-Could not be set off against income from Windmill on or after initial year. [S. 80IA(4)]

S. 80IA : Industrial undertakings-Losses relating to years prior to initial year-Could not be set off against income from Windmill on or after initial year. [S. 80IA(4)]

S. 80IA : Industrial undertakings-Generation of power-Amalgamation of companies-Eligible enterprise transferred before expiry of period of exemption-Transferee Company, i.e Amalgamated company entitled to deduction. [S. 80IA(4), 80IA(12)(b)]

S. 80IA : Industrial Undertaking-Production of power-Assessee claiming relevant cost of power plant and recognizing revenue for generation of power and steam at specific value-No evidence to show that steam value charged from other units not at Market Value-Assessing Officer not empowered to re-compute Profit And Loss Account of eligible unit. [S. 80IA(4)]

S. 80G : Donation-Refusal to grant recognition on ground there were no noticeable charitable activities from date of formation of trust-Denial of registration is not valid-Matter remanded to CIT(E) to decide in accordance with law. [S. 12AA, 80G(5)(vi)]

S. 80G : Donation-Limitation-Application moved on Ist Aug, 2019-Order passed on 19 th Feb, 2020-Limitation period expired on 28 th Feb, 2020-Order is within period of limitation-Once registration u/s 12A is granted denial of approval u/s. 80G(5) is not valid-Trust is operating from temple premises-Matter remanded. [S. 12AA, 80G(5)(vi)]

S. 80G : Donation-Denial of exemption-Failure to incur expenditure-Registration u/s. 12AA was granted-Matter remanded [S. 12A, 12AA, 80G(5)]