1. Where assessee with established business was subjected to addition under section 68 for cash deposits but only 10 percent was sustained as unexplained income on estimation due to incomplete linkage with sales, in absence of finding that this amount arose from undisclosed sources, such estimated addition was not liable for special tax rate under section 115BBE.

2. Where assessee, a pharmaceutical wholesaler, deposited cash collections from recorded sales and bank accounts were disclosed in audited financials without material showing deposits were from unrecorded sources, but item-wise linkage of cash with sales was not fully established, restricting addition to 10 percent of total cash deposits as income from unexplained sources was reasonable.

1. Where assessee proved that tax was deducted at source from his salary, Department must grant credit for such TDS and could not recover demand from deductee merely because deductor failed to deposit tax to Central Government.

2. Where assessee was unable to produce Form 16 or Form 16A as TDS was deducted but not deposited by his employer and credit was denied as TDS did not reflect in Form 26AS, since assessee provided salary documents and pursued employer’s insolvency claim, showing only net salary was admitted, indicating TDS, claim for TDS could not be rejected solely for lack of such certificates.