S. 80G : Donation-Objects of general public utility-Trade, commerce or business related to such objects-Receipts does not exceed 20 percent of total receipts-PCIT is directed to adjudicate matter of approval in light of amended provisions of section 2(15) of the Act. [S. 2(15), 80G(5)]

S. 69C : Unexplained expenditure-Bogus purchases-Civil contractor-No specific defects in the books of account-Addition on account of bogus purchases to 10 per cent of turnover is affirmed. [S. 145(3]

S. 69A : Unexplained money-Cash deposited-Demonetization-Business of manufacture and retail trading of jewellery items-Actual sales cannot be treated as deemed income-Deletion of addition is affirmed. [S.143(3), 145(3)]

S. 69A : Unexplained money-Cash deposited-Demonetization period-Gifts received in connection with marriage-NRI-Failure to substantiate the gift-Relief of Rs.50,0000 is granted-Provisions of section 115BBE as amended by Taxation Laws (Second Amendment) Act, 2016 will apply with effect from 1-4-2017 on enhanced rate of 60 per cent instead of rate of 30 per cent. [S,115BBE]

S. 69A : Unexplained money-Cash seized-Failure to produce dosimetry evidence-Addition is affirmed. [S. 132]

S. 68 : Cash credits-Share application money-No enquiries made nor any evidence to reject documents filed by assessee, addition is not called for.

S. 68 : Cash credits-Cash deposited-Demonetization-Considering entire withdrawal of family and also giving weightage to family expenses, demonetized cash deposit was to be treated as explained-Addition is deleted.[S.115BBE]

S. 68 : Cash credits-Capital gains-Penny stock-Purchased shares of HPC Biosciences Ltd for Rs. 5 per share and sold for Rs 591-74-Genuineness is doubted-Denial of exemption is affirmed-Purchased in the Assessment year 2013-14 alleged expenditure on commission is deleted. [S.10(38), 45, 69C]

S. 68 : Cash credits-Interest-free unsecured loan-Un secured interest free loan from NRI-Not taken approval from competent authority-No formal agreement-Violation of certain other statute cannot be used to draw inference against the assessee-Discharged primary by furnishing various documents-Addition is deleted.

S. 56 : Income from other sources-Purchase of land-Violation of principle of natural justice-Show cause notice proposing additions was received after assessment order was passed- Order is set aside. [S. 50C, 56(2)(vii)]