S. 69 : Unexplained investments-Cash paid to the developer for purchase of land-during the course of survey action developer accepted the receipt of on money and details of the same was provided-in the absence of providing the source, the AO is justified in treating the payment as income from undisclosed sources.

S. 69 : Unexplained investments-Demonetisation-Cash withdrawal-Only source of income is pension-Addition is deleted. [S. 68]

S. 69 : Unexplained investments-Excess Stock found during course of Survey-Taxable as business income and not as undisclosed income .[S.28(i) 115BBE,133A]

S. 69 : Unexplained investments-Profits from sale of land-Contention that assessee only acted as aggregator and seller offered income as tax-AO to examine contention of the assessee-Matter remanded. [S. 68]

S. 69 : Unexplained investments-Survey-Income from undisclosed source-Discrepancy in stocks-Excess stocks not properly verified by AO-Matter remanded for readjudication. [S. 133A, 145(3)]

S. 69 : Unexplained investments-Loan received in USD and deposited in Indian bank account-Investment on same day in mutual funds-Source of funds outside India not taxable in India-CIT (A)’s direction to obtain certified true copies of source of income is justified-Order oof CIT(A) is affirmed.

S. 69 : Unexplained investments-Profits from sale of land-Contention that assessee only acted as aggregator and seller offered income as tax-AO to examine contention of the assessee-Matter remanded. [S. 68]

S. 69 : Unexplained investments-Survey-Income from undisclosed source-Discrepancy in stocks-Excess stocks not properly verified by AO-Matter remanded for read judication. [S. 133A, 145(3)]

S. 69 : Unexplained investments-Loan received in USD and deposited in Indian bank account-Investment on same day in mutual funds-Source of funds outside India not taxable in India-CIT (A)’s direction to obtain certified true copies of source of income is justified-Order oof CIT(A) is affirmed.The CIT (A) directed the Assessing Officer to obtain from the assessee, the certified true copies of the above documents from the bank and furnish them before the Assessing Officer while giving effect to the appellate order. The CIT (A) further directed the Assessing Officer to delete the addition after satisfying himself that the source of such investment was from outside India. The Tribunal held that there was no infirmity in the direction issued by the CIT (A). (AY. 2009-10).

S. 69: Unexplained investments-Unexplained money-Search and seizure-Marriage Expenses of daughter-Source of funds for purchase of agricultural land-Gold Jewellery-Set off is given to cash in hand-Partly confirmed.[S.69A, 132]