S. 90 :Double taxation relief-Non-Resident-Resident in Mauritius-Tax Residency certificate-Agreements executed in Mauritius-Entitle to exemption-DTAA-India-Mauritius-Circular No. 682 of 1994, Dated 30-3-1994(1994) 207 ITR 7 (St) Circular No. 789 Of 2000, Dated 13-4-2000(2000) 243 ITR 57 (St). [S.9(1)(i), 112 Art. 4, 13(4)]

S. 80P : Co-operative societies-Interest income on investments made with Co-Operative Banks-Entitle to deduction. [S.2(19), 80P(2)(d)] Co

S. 69A : Unexplained money-Cash deposit-Demonetisation period-Natural justice-Matter remanded to CIT(A) to explain the source of cash sales with required documents.[S. 44AD, 143(3), 144B, 250(6)]

S. 69A : Unexplained money-Delay of 89 days in filing of appeal-condoned-Unexplained investments-Not filed the return-Disputed sale consideration-Addition made on wrong assumption of facts-Addition is deleted-Income not exceeding the maximum amount-Provision of section. 249(4) cannot be invoked. [S.115BBE, 147 148, 154]

S. 69A : Unexplained money-Cash deposits in bank-Demonetisation-Petrol pump-Cash flow chart-Addition is deleted.

S. 69A : Unexplained money-Demonetisation-Cash deposit-Cash sales-Estimation of gross profit is not justified-Cash sales deposited cannot be assessed as cash credits-Rejection of books of account is justified-Appellate Tribunal-Duties-Precedent-Orders of non-Jurisdictional High Court is binding. [S. 68, 145(3), 254(1)]

S. 69A : Unexplained money-Income from undisclosed sources-Survey-Admission-Demonetisation-Cash deposits in bank-Statement retracted-No incriminating material was found-Addition cannot be made merely on the basis of statement during the survey.[S.131, 133A, 143(3)

S. 69 : Unexplained investments-Purchase of mobile phone-Recorded in the books of account-Advance for purchase of car-Loose sheet-Dumb documents-Addition cannot be made-Purchase of goods recoded in the books of account-Addition is deleted-Unexplained jewellery-Matter remanded to Assessing Officer-Wedding expenditure-Addition is deleted-Expenses incurred for construction of residential house-Source explained and reflected in the nooks of account-Addition is deleted-Purchase of foreign currency-Explained the source of purchase-Addition is deleted. [S.69A, 69C, 131(IA), 132, 132(4A), 153C]

S. 68 : Cash credits-Cash deposits-Demonetisation-Rejection of books of account without recording the satisfaction is not justified-Addition is deleted.[S. 145(3)

S. 68 : Cash credits-Unsecured loan-Proved identity of creditor, genuineness of transaction and creditworthiness of lender, confirmation filed, receipts through banking channels-Summons served-Lenders not responded-Addition is deleted. [S. 131]