S. 69 :Unexplained investments-Survey-Amount surrendered-money lending-Assessable as business income-Cannot be taxed under deeming provision.[S. 28(i), 115BBE, 133A]

S. 68 : Cash credits-Share capital-Share premium-Identity, genuineness of transaction and creditworthiness of investor is established-Deletion of addition by CIT(A) is affirmed

S. 68 : Cash credits-Additional evidence-Mismatch in receipts between profit and loss account and Form 26AS-Matter remanded back to Assessing Officer for de novo adjudication.[Form No 26AS, ITAT R. 29]

S. 68 : Cash credits-Sale of shares-Penny stock-PMC Fin Corp script-Long term capital gains-D-Mat account-Sale through recognized stock exchange-STT paid-Purchasing shares from the stock exchange platform is not unlawful and continuous buying of shares at increased price does not contravene any provisions of SEBI laws-Denial of exemption is not valid. [S.10(38), 45]

S. 68 : Cash credits-Foreign portfolio investor-Sale of shares-Holding more than 10 years as investment-Addition is deleted-DTAA-India-Mauritius.[S.9(1)(i), 115BBE, Art. 22]

S. 68 : Cash credits-Protective basis-Substantive addition is confirmed-Addition is deleted. [S. 45,143(3), Vivad se Vishwas Scheme]

S. 68 : Cash credits-Share application money-Substantial turnover-Established genuineness of transaction-Addition is deleted. [S.56(2)(viib), 131]

S. 57 : Income from other sources-Deductions-Interest-Cost of funds on interest income-Matter remanded.[S. 56, 80P(2)(a)(i)]

S. 56 : Income from other sources-Share premium-Real estate-Assessing Officer had not rejected valuation report duly prepared under rule 11UA-Addition is deleted.[S.56(2)(viib), R.11UA]

S. 56 : Income from other sources-Agricultural lands-Within statutory tolerance margin of 10 per cent-Addition is deleted.[S.56(2)(vii)]