S. 80G : Donation-Rejection of application-object of a general public utility-Section 2(15) allows trust to carry on trade, commerce, or business in the course of achieving the object of a general public utility provided the receipts do not exceed 20 percent of total receipts in the previous year-PCIT is directed to adjudicate matter as per the provisions of the Act .[S. 2(15), 11, 80G(5)]

S. 80AC: Return to be furnished-Audit report-Assessement-Search-A return of income filed in response to notice u/s. 153A of the Income-tax Act, 1961 is to be considered a return filed u/s. 139 of the Act and for all other provisions of the Act, the return u/s. 153A of the Act will be treated as the original return u/s. 139 of the Act-Deduction not to be allowed unless return furnished.[S.139 (1), 153A,Form,10CCB]

S. 80 : Return for losses-Non-resident Indian-Tax audit-Audit as per Reserve Bank of India permission-Due date for filing of return was 30-9-2016-Return was filed on 17-10 2016-Loss not allowed to be carry forward. [S.44AB, 72,139(1),Explanation 2(a)(ii), 139(3)]

S. 69C : Unexplained expenditure-Bogus purchases-Accommodation entries-information by investigation wing-assessee failed to prove whole purchases as genuine-5 % profit element to be added in purchases. [S. 147,148]

S. 69C : Unexplained expenditure-Excess stock-Survey-Addition is restricted only to profit element of stock.[S.133A]

S. 69A : Unexplained money-Difference between sale consideration shown in registered deed and that deposited in bank account-Appeal arising out of lack of verification-Matter remitted to Assessing Officer for adjudication de novo.

S. 69A : Unexplained money-Ownership of cash found in premises-Protective and substantive assessment pending for determination-Matter remitted to Assessing Officer.[S. 132]

S. 69A : Unexplained money-Demonetisation-Cash deposits of specified bank notes during demonetisation period-AO accepting explanation of assessee that receipts from business-however, treating the deposits as unexplained solely on the ground that notes ceased to be legal tender-Unjustified.[S. 132]

S. 69A : Unexplained money-Compensation on land acquisition-Received on husband’s bank account-Withdrawn from and deposited in assessee’s bank account-No material to prove that money utilised for other purpose-Addition is deleted.[S. 68]

S. 69 : Unexplained investments-Search-Source of the Jewellery found during the Search/Seizure Operation-Benefit of instruction No.1916 dated 11.05.1994 issued by CBDT.[S. 132]