S. 69C : Unexplained expenditure-Bogus purchases-Purchases are recorded in the books and corresponding sales are accepted-The entire amount of alleged bogus purchases should not be added to income-Gross profit rate of 12.5% on such purchases is reasonable. [S.133(6), 147]

S. 69C: Unexplained expenditure-Income from undisclosed sources-bogus purchases-An addition of four percent of bogus purchases is held to be appropriate.[S.68]

S. 69C : Unexplained expenditure-The commission paid on bogus purchases and sales is covered by the gross profit already disclosed and offered to tax-No separate addition can be made. [S. 132, 133]

S. 69B : Amounts of investments not fully disclosed in books of account-Excess stock-Survey-Deeming provision would not apply-Assessable at normal rates as business income. [S.115BBE,133A]

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.