S. 69 : Unexplained investments-Survey-Wrongly included in payment-Deletion of addition is held to be justified. [S. 133A]

S. 69 : Unexplained investments-Survey-Income surrendered in the form of additional stock-Section 115BBE is not applicable-Rectification is not valid. [S. 115BBE, 133A, 154]

S. 68 : Cash credits-Creditworthiness and genuineness of transaction proved-Deletion of addition is held to be justified.

S. 68 : Cash credits-Long term capital gains-Accommodation entries-Transactions were proven bogus by revenue-Addition as cash credits justified. [S. 45, 10(38)]

S. 68 : Cash credits-Compensation-Land acquisition-Land held as stock in trade-Not undisclosed income. [S. 143(3)]

S. 57 : Income from other sources-Deductions-Deduction of payment of interest made to earn interest income-Allowable as deduction. [S. 56, 57(iii)]

S. 56 : Income from other sources-DCF method-Substantiated value of shares issued by fair market value which was more than issue price-Addition cannot be made. [S. 56(2)(viib), 68]

S. 56 : Income from other sources-No fresh money received during the year-No addition can be made. [S. 56(1)]

S. 56 : Income from other sources-Income from house property-Leasing of workstations-Where the letting was inseparable-Income shall be treated under head income from other sources and not as income from house property. [S. 22, 24(a)]

S. 56 : Income from other sources-Valuation report-Appointment of independent valuer-DCF method for valuation to be followed-Matter remanded. [S. 56(2)(viii)(b)]