S. 69C: Unexplained expenditure-Bogus purchases-Day-to-day stock records, GST documents and banking evidence produced-Sales accepted-Addition deleted-Estimated profit element-Purchase prices comparable with genuine purchases-No basis for estimating profit-Addition deleted.[S. 133(6)]

S. 69A: Unexplained money-Protective addition-Fraudulent bank account operated by third parties-No benefit or control of account by assessee-Addition deleted. [S 206C]

S. 69A: Unexplained money-Cash deposits-Availability of cash from earlier withdrawals-Matter remanded for fresh examination-Reassessment-“Reason to believe”-Prima facie belief sufficient-Reopening valid-Delay of six days was condoned. [S. 147, 148, 254(1)]

S. 69A: Unexplained money-Cash deposits-Deposits made by members of co-operative society-Explanation accepted-Ad hoc addition deleted.

S. 68 : Cash credits-Share capital-Unsecured loan-Established identity, creditworthiness and genuineness of transaction beyond doubt-Addition deleted.

S. 68 : Cash credits-Unsecured loans-Identity, creditworthiness and genuineness established-Addition deleted-Source of source-Requirement not applicable-Addition based on suspicion not sustainable. [S. 131, 133(6)]

S. 68 : Cash credits-Share capital and unsecured loans-Identity, creditworthiness and genuineness established-Addition deleted.

S. 68: Cash credits-Short-term capital gains-Alleged penny stock transactions-Genuine transactions through stock exchange-Addition deleted. [S.2(42B), 45, 111A, 115BBE]

S. 68: Cash credits-Unexplained loan-Addition based solely on third-party document-Handwriting expert proving signatures forged-Addition deleted.

S. 54F: Capital gains-Investment in a residential house-Construction of residential house-Booking of flat under construction-Registration within three years-Exemption allowable-Difference in value of flat disclosed in Schedule AL and registered sale deed-Difference explained-Addition deleted.[S. 45, 69B]