S. 80G : Donation-No specific time frame mandated for carrying out charitable activities under section 800G(vi) of the Act-Order of Tribunal directing the Commissioner to grant approval is affirmed by High Court-SLP of Revenue is dismissed.- Leaving question of law open.[S. 80G(vi), Art.136]

S. 69B : Amounts of investments not fully disclosed in books of account-Undisclosed investments-Order of Tribunal deleting the addition is affirmed.[S. 133(6), 147, 148,250(4), 260A]

S. 69A : Unexplained money-Non-resident-Books of account not maintained-Transfer to NRO account-Only source of income in India is from interest on bank account and interest on income tax refund and he was not obliged to maintain any books of account in India-Order of Tribunal deleting the addition is affirmed. [S. 260A]

S. 69 : Unexplained investments-Search and seizure-Jewellery-Painting-Wrist watches-Considering the income shown by the assessee and family-Tribunal deleted the addition-High Court affirmed the order of the Tribunal.[S. 132, 260A]

S. 68 : Cash credits-Sale of gifted jewellery-Order of Tribunal confirming the addition is deleted-Method of accounting-Ad hoc addition-Order of Tribunal is set aside. [S.145 260A]

S. 68 : Cash credits-Un secured loan from Magunta exports-Return showing nil income-Order of CIT(A) confirming the addition is set aside-Matter remanded to the file of the CIT(A). [S. 115BBE, 250, Art.226]

S. 68 : Cash credits- Loan from minor sons-Source explained as gift-Brothers have stated that they have not given gift-Addition is affirmed by High Court-SLP dismissed.[Art. 136]

S. 56 : Income from other sources-Interest free deposit-Development agreement-Proposal to tax as revenue receipt-On writ court directed the Revenue to drop the proceeding. [S. 143(3), Art. 226]

S. 44BB : Mineral oils-Computation-Presumptive tax-Non-resident-Service tax collected-Not includible in gross receipt-Order of High Court is affirmed-SLP of Revenue is dismissed. [S. 44BB(2)]