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Section 35(1)(iia) of the Income-tax Act, 1961 - Scientific research expenditure - Approved company - Notification No. S.O. 1029, dated 3-3-2010       Raising a legal claim, even if it is ultimately found to be legally unacceptable, cannot amount to furnishing of inaccurate particulars of income       Unless a sense of hierarchical discipline is observed, while implementing fiscal legislation, exercise of powers would be rendered arbitrary and subject to whim and caprice of Assessing Officers       A business centre cannot be said to be a ‘house’ for purposes of clause (3) of section 2(ea) of Wealth-tax Act       When an assessee-company exploits its property to earn income in form of rent, rental income received by assessee is chargeable to tax under head “income from house property” and not under head “profits and gains of business”       Merely because assessee has made some legal claim which has not been accepted by A.O. that will not amount to furnishing of inaccurate particulars of income       Housing project for purpose of section 80-IB(10) does not include construction of commercial establishment carried out by another entity in that area       Indo-Singapore DTAA : A mere existence of a PE in India cannot lead to a conclusion that royalties arise in India       For purposes of clause (iv) of Explanation 1 to section 115JB, extent of reduction in respect of deduction available under section 80HHC has to be computed strictly in accordance with provisions of section 80HHC       Provisions of TDS Chapter (Chapter XVII) are relevant only for ascertaining deductibility of tax at source and not for actual deduction and payment for attracting provisions of section 40(a)(ia)       Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes - Notification No. 57/2010/F.No.V.27015/2/2010-SO (NAT.COM)/S.O. 1649(E), dated 12-7-2010       Section 80-IA of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial infrastructure undertakings, etc. - Notified undertakings - Notification No. 61/2010 [F.NO.178/142/2009-ITA-I], dated 22-7-2010       Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions - Notification No. 60/2010 [F.No.203/1/2010/ITA-II], dated 22-7-2010       Bad debt: Amount receivable by a share broker from his clients against purchase of shares when not recovered can be allowed as bad debt       Indo-German DTAA: As per new Treaty, income from supervision activity like construction & installation of a project is to be treated as income of PE provided that said activity continues for a period exceeding six months as per article 5(2)(i) of DTAA
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