S. 68 : Cash credits-Unsecured loans-Identity, creditworthiness and genuineness established-Addition deleted-Source of source-Requirement not applicable-Addition based on suspicion not sustainable. [S. 131, 133(6)]

S. 68 : Cash credits-Share capital and unsecured loans-Identity, creditworthiness and genuineness established-Addition deleted.

S. 68: Cash credits-Short-term capital gains-Alleged penny stock transactions-Genuine transactions through stock exchange-Addition deleted. [S.2(42B), 45, 111A, 115BBE]

S. 68: Cash credits-Unexplained loan-Addition based solely on third-party document-Handwriting expert proving signatures forged-Addition deleted.

S. 54F: Capital gains-Investment in a residential house-Construction of residential house-Booking of flat under construction-Registration within three years-Exemption allowable-Difference in value of flat disclosed in Schedule AL and registered sale deed-Difference explained-Addition deleted.[S. 45, 69B]

S. 44BB: Mineral oils-Computation-Non-resident-Presumptive taxation-Goods and Services Tax (GST) collected separately-Not includible in gross receipts.[S. 145A]

S. 37(1): Business expenditure-Commission-Telecommunication business-Ad hoc disallowance deleted-Royalty, Wireless Planning Commission charges and advertisement expenditure-Revenue expenditure-Judicial consistency followed.

S. 12AA: Procedure for registration-Trust or institution-Defects curable-Matter remanded for fresh consideration. [S. 80G, Rajasthan Public Trust Act, 1959, S. 17]

S. 11: Property held for charitable purposes-Form No. 9A-Revised Form filed before completion of assessment-Correct taxable income to be determined-Matter remanded.[S. 143(3)]

S. 11: Property held for charitable purposes-Registration granted subsequently-Audit report in Form No. 10B filed thereafter-Substantial compliance-Exemption allowable-Return filed within time under section 139-Amendment by section 12A(1)(ba) prospective-Exemption not to be denied. [S. 12, 12AA,139(4A) 143 (1)]