S. 69A : Unexplained money-High net worth individuals-Sufficiently demonstrating plausibility for holding gold ornaments in excess of limit prescribed by Board’s Instruction-Credit to be given for gold, jewellery and ornaments held in custody of Assessee on behalf of sister-in-law-Addition is deleted. [S. 132]

S. 69A : Unexplained money-Search-loose papers-Commodity trade-Recharacterising nature of income offered by assessee-Surrendered income cannot be treated as unexplained money-Provision of section 115BBE cannot be applied.[S. 68, 69, 69A, 69B, 69C 69D, 115BBE]

S. 69A : Unexplained money-Search and seizure-Cash belonging to two concerns not functioning from same premises-Could not be considered in hands of assessee-Deletion of addition is proper

S. 69A : Unexplained money-Cash deposit-Demonetisation period-Not explained the source of fund-Addition is affirmed.

S. 69A : Unexplained money-Cash deposits from withdrawals-Addition is deleted. [S.92CA, 144C]

S. 68: Cash credits —Amount deposited on account of sale of agricultural produce-Department could not rebut arguments of Assessee —Addition is deleted-Real estate business-Assessee on protective basis is not justified

S. 68 : Cash credits-Share Premium and share capital-Assessee Identity and creditworthiness of subscribers and genuineness of transaction is established-Assessing Officer not making independent enquiry or pointing out discrepancy or insufficiency in evidence furnished-Addition is not justified-Order of CIT(A) is not speaking order. [S.131]

S. 68 : Cash credits-Share application money-Furnished names, addresses, Permanent Account Numbers of shareholders, confirmation letters, and copies of share certificate, money credited through banking channels-Addition is deleted.

S. 68 : Cash credits-Established identity, creditworthiness and genuineness of creditor —Addition is deleted.

S. 68 : Cash credits-Unsecured loans-Proved identity, creditworthiness and genuineness of transaction-Order of CIT(A) deleting the addition is affirmed.