S. 69B : Amounts of investments not fully disclosed in books of account-Excess stock-Discrepancy in cost of building-Cash expenditure-Income disclosed in the course of survey-Tax not be levied by applying the deeming provision. [S.40A(3) 115BBE, 133A]

S. 69A : Unexplained money-Survey-Amount received from bank entity of another entity-Share capital-Addition is deleted.[S.133A]

S. 69A : Unexplained moneys-Demonetization-Not taxable as undisclosed income-Best judgement assessment-Order under section 144 is not valid.[S. 115BBE,144]

S. 69A: Unexplained moneys-Search-Cash seized during search-Explained the source of cash-Addition is deleted. [S. 132]

S. 69A : Unexplained money-Addition on account of cash deposit during demonetization period-Agricultural income-Addition is deleted. [S.115BBE]

S. 69A: Undisclosed money-Cash deposits during demonetization period-Deposits tallying with cash sales, audited accounts, and no mismatch of purchases, sales, and stock-in-trade-Addition is not justified.

S. 69A : Unexplained money-Cash credits-Cash deposits in NRO account-Previous withdrawals-Addition is deleted [S.69A,147, 148]

S. 68 : Cash credits-Surrender of income-Business income-Survey-No sum credited in books-Cannot be assessed as income from undisclosed source. [S.115BBE, 132,133A]

S. 68 : Cash credits-Share capital-Filed names of lenders, Permanent Account Numbers, addresses and Income-Tax Returns, credit worthiness, bank statement-Order of CIT(A) deleting the addition is affirmed-Unsecured creditors-Replied too notices and filed confirmation-Not appeared before Assessing Officer-Order of CIT(A) deleting the addition is affirmed-Statement recorded during search-Opportunity of cross examination is not given-Opening balance cannot be added. [S.133(6)]

S. 68: Cash credits-Share capital-Need not prove source of the source-Order of CIT(A) deleting the addition is affirmed. [S. 131,133(6)]