S. 68 : Cash credits-Bogus expenses-Un accounted monies-Sub-contractor-Job work-Shown 8% of the receipts-Addition is deleted-[S. 115BBE,132]

S. 68 : Cash credits-Bogus long-term capital gain-Commmission-Accomodation entries-Sale of shares-Admission by third parties-Report from investigation wing-Neither the statement nor an opportunity cross examination was not given-Deletion of addition by CIT(A) is affirmed.[S. 10(38), 45, 131, 132(4)]

S. 68 : Cash credits-Unsecured loans and advances-On failure to substantiate with evidence and on failure to make representation, the order of the CIT(A) confirming the addition made by the A.O. u/s. 68 of the Act and deleting the protective addition was upheld by the Tribunal.[S.69A,133(6)]

S. 68 : Cash credits-Demmonetisation-Cash sales-Cash deposited during demonetisation period-Books of account not rejected-Deletion of addition is affirmed.[S.115BBE]

S. 68 : Cash credits-No addition can be made on account of cash deposits, if the AO cannot prove why the explanations offered by assessee are incorrect.

S. 68 : Cash credits-Unexplained money-Cash deposit during demonetisation-Cash sales-Books of accounts accepted-No defect pointed out-Deletion of addition is valid.[S.115BBE]

S. 68 : Cash credits-Remand report-CIT(A) failed to examine the objections of the AO-Matter remanded to the AO for fresh adjudication.

S. 68 : Cash credits-Credit balance in the name of the company-amount received through banking channels-assessee furnished account confirmation-treating the said amount as income from undisclosed sources unjustified.

S. 68 : Cash credits-Share capital and share premium-relevant documentary evidence of the companies in the form of replies to the notices issued under section 133(6), income tax returns as well as assessment orders furnished-addition made under section 68 not justified.[S. 133(6)]

S. 68:Cash credits-Cash deposit-Demonetisation period-Cash sales-Books not rejected-Genuineness of sales not doubted-Addition deleted.[S. 69, 143(3)]