S. 80G : Donation-Knowledge based spiritual programs-Promote high moral values and not rituals or religious practices-Rejection of application by CIT E) was set aside for re-examination. [S.80G(5)(iii)]

S. 69C: Unexplained expenditure-Purchases-Mismatch between purchases in VAT returns and audited accounts-The difference was due to statutory compliance-Addition was deleted.

S. 69C: Unexplained expenditure-Foreign travelling expenditure of daughter-borne by husband-Personal use of vehicle-Addition was deleted. [S. 132]

S. 69A: Unexplained money-Cash deposits-Additional evidence-Matter remanded to the file of the Assessing Officer for re-adjudication. [S. 147]

S. 69A: Unexplained money-Cash deposits-Past disclosures and withdrawals-Addition was sustained to the extent of Rs 10 lakhs.[S.44AE]

S. 69: Unexplained investment-Bonds/Debenture-Investment was made from her daughter’s bank account, where she was a nominee-Addition was deleted.

S. 69 :Unexplained investments-Jewellery-Jewellery bills found during search were not substantial-Poultry Farm Sale-Photocopy of an agreement to sell, allegedly retrieved from WhatsApp chat-Statement of buyer was not recorded-Additions on account were unjustified.[S. 131(IA), 132]

S. 69: Unexplained investments-Investment in plot of land-Unsigned agreement to sell-Property continued to remain in the name of seller-Addition was deleted. [S. 132, 153A]

S. 68: Cash credits-Capital is recorded through a proper banking channel-Capital introduced by a partner in the firm-No addition can be made in the hands of the firm.[S. 2(31)(iv), 133(6)]

S. 68: Cash credits-Conversion of private limited company into LLP-The transfer of share capital and reserves to partners’ accounts upon conversion-The addition was not justified since the nature and source of the credit were not explained. [S. 47(xiiib)(f), 115BBE]