S. 69A : Unexplained money-Cash deposited in the bank-Explanation was not satisfactory-Addition was justified-Income from undisclosed source-Stock valuation-Suppression of stock-Addition was deleted. [S. 69, 145]

S. 69A : Unexplained money-Cash deposited in Bank account-Withdrawal from bank-Proper explanation was furnished-Addition was deleted.

S. 69A : Unexplained money-Cash deposit in bank-Demonetisation period-Sale of flat-Addition was deleted.

S. 69 : Unexplained investments-Survey-Undervaluation of stocks-Reconciliation statement filed-Addition is not justified. [S. 133A]

S. 69 : Unexplained investments-Difference between books of account and Valuation Report-Addition was deleted. [S. 142A]

S. 69 : Unexplained investments-Amount received from director-Officer should have verified the return of the director-Source of funds are explained-Addition was deleted. [S. 147, 148]

S. 69 : Unexplained investment-Stock figures and cash position different in statement furnished to the bank and in book of accounts-Statement given to third party not admissible as evidence-CIT(A) is justified in deleting additions. [133(6)]

S. 69 : Unexplained investments-Burden of proof on department-Documents impounded in the course of survey-Sale consideration was accepted in the assessment of seller-Addition is not justified. [S.115BBE, 133]

S. 69 : Unexplained investments-Income from undisclosed sources-Notice returned unserved with the remarks “Not found” or “Left”-Payments were though account payee cheques-tax was deducted at source-Addition is not justified. [S. 133(6)]

S. 68 : Cash credits-Share capital-Share premium-Deletion of addition is affirmed.