S. 69A : Unexplained money-Money received from relatives-entries recorded in the books of accounts-Explanation of the purpose of receiving the money given-Identity of persons not in doubt-payments received through banking channel-Addition made not proper.

S. 69A : Unexplained money-Senior Citizen-Deposit of cash during demonetisation period-Withdrawal from bank-Addition was deleted. [S.115BBE]

S. 69A : Unexplained money-Search and Seizure-Shortage of physical stock-Only profit element embedded in sale transaction can be brought to tax. [S. 132]

S. 69A : Unexplained money-Cash deposited in the bank-Explanation was not satisfactory-Addition was justified-Income from undisclosed source-Stock valuation-Suppression of stock-Addition was deleted. [S. 69, 145]

S. 69A : Unexplained money-Cash deposited in Bank account-Withdrawal from bank-Proper explanation was furnished-Addition was deleted.

S. 69A : Unexplained money-Cash deposit in bank-Demonetisation period-Sale of flat-Addition was deleted.

S. 69 : Unexplained investments-Survey-Undervaluation of stocks-Reconciliation statement filed-Addition is not justified. [S. 133A]

S. 69 : Unexplained investments-Difference between books of account and Valuation Report-Addition was deleted. [S. 142A]

S. 69 : Unexplained investments-Amount received from director-Officer should have verified the return of the director-Source of funds are explained-Addition was deleted. [S. 147, 148]

S. 69 : Unexplained investment-Stock figures and cash position different in statement furnished to the bank and in book of accounts-Statement given to third party not admissible as evidence-CIT(A) is justified in deleting additions. [133(6)]