S. 69A: Unexplained money-Search & seizure-Addition based solely on employee’s diary and retracted statements-Not sustainable. (S. 132, 132(4A) 153A)

S. 69A: Unexplained money-Seized Papers-Where seized rough sheets substantially tally with the regular books of account, only unexplained differences can be sustained and not the entire addition. [S.132, 145(3)]

S. 69A: Unexplained money-Cash deposits during demonetisation-Addition was deleted where source stood explained from regular books [S. 115BBE]

S. 69A: Unexplained money-Survey-Addition based on dumb documents seized from third parties deleted.[S. 133A]

S. 69: Unexplained investments-Undisclosed Income-Loose papers-Addition based on dumb documents-Addition was deleted.[S.69C, 132, 153A]

S. 69: Unexplained investments-Non-Resident Indian-Investment in property out of foreign salary remitted through NRE account cannot be assessed under section 69. [S. 5(2)]

S. 68: Cash credits-Cash deposit in bank-Demonetisation-Cash sales-Books of account not rejected-Figures of sales have been depicted in VAT return-Addition is deleted-Section 115BBE is applicable to transactions on or after 1st April, 2017.[S. 115BBE]

S. 68: Cash credits-Gift from sister-Creditworthiness and genuineness proved-Addition deleted.

S.68: Cash credits-Bogus long-term capital gains-Genuine share transactions through stock exchange, demat account and banking channels cannot be treated as bogus in the absence of incriminating evidence. [S. 45 69C]

S. 68: Cash credits-Addition cannot be sustained where the assessee establishes the identity, creditworthiness and genuineness of the share subscribers by producing confirmations, ITRs, audited financial statements, bank statements and all subscribers respond to notices under section 133(6).[S. 131, 133(6)]