S. 69C: Unexplained expenditure-Bogus purchases-Export of readymade garments-Sales not doubted-Profit margin embedded in value of such disputed purchases was to be estimated at 2.5 per cent. [S.133(6) 145]

S. 69A : Unexplained money-Cash deposited in bank-Source explained-Addition is deleted. [S. 115BBE]

S. 69 :Unexplained investments-Immovable property-Source of investment is explained-Addition is deleted.

S. 68 : Cash credits-Demonetisation-Cash deposit-Senior citizen widow-Savings over 30 years-Addition deleted

S. 68 : Cash credits-Long term capital gains on listed shares-Documentary evidence furnished-Addition as bogus LTCG unjustified. [S. 10(38), 45, 115BBE]

S. 68 : Cash credits-Cash deposit-Partly agricultural income-Addition is restricted to 8 lakhs.

S. 68 : Cash credits-Cash deposits during demonetisation-Books audited and accepted-Rejection of books for selective entry unjustified [S. 145(3)]

S. 57 : Income from other sources-Deduction of interest and commission-Failure to substantiate claim-Disallowance upheld.[S. 24(b), 57(iii)]

S. 57 : Income from other sources-Deduction of interest-Nexus established between borrowings and lending-Disallowance deleted [S. 56, 57(iii)]

S. 56 : Income from other sources-Former Cricketer-Revised return-Amount shown as taxable in the return-Return is accepted-Delay of 1993 in filing the appeal before CIT(A) is condoned-One-time benefit received by assessee, a former cricketer, from BCCI in recognition of his services to Indian cricket-Exempt under section 56(2)(vii)-BCCI is a trust registered under section 12AA of the Act. [S. 12AA, 56 (2)(vii, 143(1), Art. 265]