S. 68 : Cash credits-Cash deposit in bank-Survey-Jewellery business-Post-demonetisation-No defects in purchase and sales-Outgo of stock matching with stock-Addition is held to be not valid. [S. 44AB, 133A]

S. 68 : Cash credits-Bank deposits-Cash was deposited without the authority-Account was misused by bank personnel-Matter remanded.

S. 68 : Cash credits-Share capital-Primary onus on assessee-No addition can be made on the basis of allegation, suspicion, conjectures or surmises.

S. 56 : Income from other sources-Share premium-Amalgamation-Issue of shares in pursuance of scheme of amalgamation legally recognized in Court of Law does not fall within scope of section 56(2)(viib) of the Act. [S. 56(2)(viib)]

S. 56 : Income from other sources-Agricultural income-False documents-Justified in treating alleged agricultural income as income from other sources. [S. 2(IA)]

S. 56 : Income from other sources-Amount received as grant from holding company for paying remuneration to directors beyond limits prescribed by Companies Act-Payment was claimed as deduction-Amount received was taxable as income from other sources. [S. 37(1)]

S. 56 : Income from other sources-Interest income-Pre-operative expenses-Income required to be capitalised and to be set off against the pre-operative expenses. [S. 4]

S. 56 : Income from other sources-Interest income-Pre-operative expenses-Income required to be capitalised and to be set off against the pre-operative expenses. [S. 4]

S. 44BB : Mineral oils-Computation-Non-Residents-Vessels-Services in connection with prospecting, extraction or production of mineral oils-Cannot be assessed as fees for technical services. [S. 9(1)(vii), 44D]

S. 44BB : Mineral oils-Non-resident-Business for prospecting / exploration, mineral oil, etc-Service tax is to be excluded.