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.

S.68: Cash credits —Deposits in the bank-Cash sales-Addition is deleted.

S. 68 : Cash credits-Share capital-Established source and source of source-Addition is deleted.

S. 68 : Cash credits-Unsecured loans —Commercial transactions-Genuineness is proved-Addition is deleted.