S. 69A : Unexplained money-Demonetisation-Cash deposit-Cash sales-Estimation of gross profit is not justified-Cash sales deposited cannot be assessed as cash credits-Rejection of books of account is justified-Appellate Tribunal-Duties-Precedent-Orders of non-Jurisdictional High Court is binding. [S. 68, 145(3), 254(1)]

S. 69A : Unexplained money-Income from undisclosed sources-Survey-Admission-Demonetisation-Cash deposits in bank-Statement retracted-No incriminating material was found-Addition cannot be made merely on the basis of statement during the survey.[S.131, 133A, 143(3)

S. 69 : Unexplained investments-Purchase of mobile phone-Recorded in the books of account-Advance for purchase of car-Loose sheet-Dumb documents-Addition cannot be made-Purchase of goods recoded in the books of account-Addition is deleted-Unexplained jewellery-Matter remanded to Assessing Officer-Wedding expenditure-Addition is deleted-Expenses incurred for construction of residential house-Source explained and reflected in the nooks of account-Addition is deleted-Purchase of foreign currency-Explained the source of purchase-Addition is deleted. [S.69A, 69C, 131(IA), 132, 132(4A), 153C]

S. 68 : Cash credits-Cash deposits-Demonetisation-Rejection of books of account without recording the satisfaction is not justified-Addition is deleted.[S. 145(3)

S. 68 : Cash credits-Unsecured loan-Proved identity of creditor, genuineness of transaction and creditworthiness of lender, confirmation filed, receipts through banking channels-Summons served-Lenders not responded-Addition is deleted. [S. 131]

S. 68 : Cash credits-Search and seizure-Unsecured loans-Established identity and creditworthiness of lenders and genuineness of transactions, transactions through banking Channels, sufficient funds, and assessed to tax-Un explained investment-Sufficient cash balance-Deletion of addition by CIT(A) is affirmed-Loan carried forward from earlier year-No addition can be made-Share application money-Arithmetic error-Deletion of addition is affirmed-Interest-Consequential-Interest under section 234C only on returned income and not assessed income. [S.69A, 132, 153A, 234A, 234B, 234C]

S. 68 : Cash credits-Search-Third party-Unaccounted money Admitted by third party-Cross examination is not provided-Addition is deleted. [S. 132]

S. 68 : Cash credits-Un explained money-Cash deposit-Demonetisation-Addition cannot be made on suspicion-Addition is deleted-Business expenditure-Disallowance of expenses on estimate basis is disallowed. [S.37(1),115BBE]

S. 68 : Cash credits-Closing balance of preceding years-Cannot be added as cash credits.

S. 68 : Cash credits-Share Capital-Share premium-Explained the source and capacity-Addition is not valid-Assessment jurisdiction-Issue of jurisdiction was not raised within stipulated time-Assessment is valid.[S. 124(3), 142(1) 143(2), 143(3)]