S. 80G : Donation-Registration-Mentioning of wrong section-Matter is remanded to the file of CIT(E) with a direction to grant final approval to assessee under clause (iii) to first proviso to section 80G(5), if assessee was otherwise found eligible.[S.80G(5), Form 10AB]

S. 69C: Unexplained expenditure-Un accounted cash-Seized material, diary notings-Transfer within group-Taxed in respective entities-Addition is deleted-Unexplained receipts and payments-Estimation of gross receipts-CIT(A) is justified in adopting a profit rate of 30 per cent on total receipts, based on principle of taxing real income.

S. 69C: Unexplained expenditure-Search and seizure-Seized document was found from third party premises-Addition is deleted-Payment to travel agent-Payment received on the basis of rooms booked-Addition is deleted. [S. 132]

S. 69A : Unexplained money-Search-Cash withdrawal-No explanation for reason for withdrawal-Addition cannot be made-Jewellery-Silver articles-Residence and bank locker-Joint family-Explanation have to be considered as belonging to family as a whole-Addition is deleted. [S. 132]

S. 69 :Unexplained investments-Immoveable property-Non-Resident-Source of investment-Produced bank statement-Addition is deleted.

S. 69 :Unexplained investments-Investment in flat which was made in earlier year-Reflected in balance sheet-Addition is deleted.

S. 69 :Unexplained investments-Immovable property-Loan from mother-Creditworthiness is established-Addition is deleted-Interest paid to mother-Matter remanded to the AO for verification. [S. 22, 24]

S. 68 : Cash credits-Share application money and share premium-Filed necessary details-Deletion of order by CIT(A) is affirmed.[S. 133(6)]

S. 68 : Cash credits-Cash deposit-Demonetisation-Justified in treating as unexplained and lev levy tax as prescribed in section 115BBE of the Act.[S.2(37A,),115BBE, 131, 133(6)]

S. 68 : Cash credits-Loans and advances-Cash deposit-Demonetisation-Best judgement assessment-Matter remanded to CIT(A) [S.69, 144]