That MLA/MP is not immune from prosecution for bribes taken in connection with vote/speech in Legislature/in Parliament. (Sita Soren v. Union of India [2024] 160 taxmann.com 103 (SC). That once source of cash deposit was disclosed and in respect of such cash deposit assessee was treated as accommodation entry provider and, accordingly, brokerage/commission on aforesaid cash deposit was determined as income of assessee for providing service in form of accommodation entry, addition made under section 68 was unsustainable. (Commissioner of Income-tax, Central v. Pramod Sharma [2024] 160 taxmann 44 (Calcutta). That where assessee challenged section 153C proceedings due to absence of DIN in satisfaction note as per CBDT Circular No.19/2019, however revenue provided DIN in subsequent communication, meeting CBDT requirement, thus, objection raised.......