S. 69C : Unexplained expenditure-Search and seizure-Duplicate account-Yield in various years-Finding reversed relying on statement-Order of Tribunal is restored-Miscellaneous application against the order of Supreme Court is dismissed on account of delay and also on merits. [S. 132, 143(3), Art. 136]

S. 69A : Unexplained money-Failure to consider TDS challans-Matter is remanded to the file of the Assessing Officer-Directed to pay cost of Rs.15000 to the Tamil Nadu State Legal Services Authority.[S. 142(1), 143(3), 147, 148, Art. 226]

S. 69 : Unexplained investments-Export of Rice-Search by Enforcement Directorate-Alleged mis-declaration of value of goods exported-Dropping of proceedings by Enforcement Directorate-Deletion of addition by the Tribunal is affirmed.[S. 148, 260A, FERA]

S. 69 : Unexplained investments-Search-Purchase of raw material-Department and had only assumed undisclosed investment being source of purchases recorded for subsequent sales-Order of Tribunal had rightly deleted addition made by Assessing Officer under section 69C-No substantial question of law. [S.260A]

S. 69 : Unexplained investments-Bogus purchases-Purchase from grey market-Trading in gold and diamond jewellery-Sales accepted-Books of account not rejected-Order of Tribunal estimating addition of 13.05 per cent of gross profit is affirmed-No substantial question of law. [S. 145, 260A]

S. 68 : Cash credits-Established identity capacity and genuineness of Transactions-Order of Tribunal is affirmed-No substantial question of law.[S. 133(6), 260A]

S. 68 : Cash credits-Share premium-Proved identity and creditworthiness of investor and genuineness of transactions-Order of Tribunal confirming the addition is set aside. [S. 143(1), 147,148, 260A]

S. 68 : Cash credits-Share premium-Proved identity and creditworthiness of investor and genuineness of transactions-Order of Tribunal confirming the addition is set aside-Delay of 325 days-SLP of Revenue is dismissed. [S. 143(1), 147,148, Art. 136]

S. 115JB : Book profit-Disallowance under substantive provision i.e. section 14A had been deleted-No adjustment can be made to book profit.[S. 14A, 260A, R.8D]

S. 115JB : Book profit-Disallowance under substantive provision i.e. section 14A had been deleted by Tribunal is affirmed by High Court-SLP of Revenue is dismissed. [S. 14A, 260A, R.8D, Art. 136]