S. 68 : Cash credits-Share capital-Share premium-Filed documentary evidences-Parties replied in response to notice u/s 133(6)-Deletion of addition was affirmed-Survey-Calculation mistakes while valuing the stock in trade-Stock reconciled-Addition was deleted. [S. 133(6), 133A]

S. 68 : Cash credits-Unsecured Loans-Repayment of loan established-Credit entries cannot be looked into in isolation ignoring debit entries.

S. 68 : Cash credits-Acting as agent facilitating purchase of land from Farmers-Addition cannot be made as undisclosed income.

S. 68 : Cash credits-Cash deposits in bank account-Cash deposited from earlier withdrawals-Peak addition-Order of CIT(A) is affirmed.

S. 68 : Cash credits-Share application money-Additional evidence produced before the Appellate Tribunal-Matter remanded. [S. 41(1), 254(1)]

S. 68 : Cash credits-Unsecured loans-Not providing supporting documents-Peak addition is held to be justified.

S. 68: Cash credits-Deposits in bank accounts-Matter remanded for verification.

S. 68 : Cash credits-Income from undisclosed sources-Agricultural income-Additional evidence filed-Matter remanded. [S. 254(1)]

S. 68 : Cash credits-Share application money-Amount credited in Bank account and credit shown in books of account in earlier year-Shares allotted in following year-Addition cannot be made in year in which shares were allotted.

S. 68 : Cash credits-Unsecured loan-Repaid within short time-TDS deducted-Addition was deleted.