S. 69 : Unexplained investments-Unrecorded sales-Only gross profit is estimated-Cash deposited in banks-When profit is estimated further addition is deleted-Reassessment is held to be valid. [ S. 147, 148]

S. 68 : Cash credits-Cash deposited in bank account-Demonetisation-Manufacture of gold and diamond jewellery-Currency notes-No defects in the books of account-Deletion of addition is affirmed. [ S. 145]

S. 68 : Cash credits-Share application-Proved identity and capacity of the investors-Addition is deleted.

S. 68 : Cash credits-Search and Seizure-Remand report-Copies of balance sheets acknowledgement of documents of lenders such as IT return bank statements PAN card etc-Addition made without giving an opportunity of cross examination is deleted. [ S. 131]

S. 68 : Cash credits-Gifts from foreign remittances-Declaration of gift is filed-Identity and creditworthiness is proved-Deletion of addition is affirmed.

S. 68 : Cash credits-Share premium-Existing share holders-Capacity and creditworthiness is proved-Addition is deleted.

S. 68 : Cash credits-Cash deposited in bank account-Demonetisation-Trading and processing of food grains-Maintained regular books of account-Addition is deleted.[ S.44AB, 115BBE]

S. 68 : Cash credits-Share capital-Report by DDI(Inv)-Notices issued unserved-Failure to prove creditworthiness-Addition is confirmed-Additional evidence-Written submission and affidavit is filed after the conclusion of hearing-Admitted as additional evidence.[S. 131, ITAR 1963, R. 18]

S. 68 : Cash credits-Share transaction-Sale of shares of Parraneta Industries Ltd (Known as Aadhar Ventures Ltd)-Report from Investigation wing-Capital gain-Penny stock-Accommodation entries-Shirish C. Shah-No specific finding against the assessee-Addition is deleted-Entitle to exemption. [ S. 10(38), 45]

S. 68 : Cash credits-Cash deposited out of agricultural income-Sufficient cash balances-Addition is deleted.