Article - Filing of Return Zero-Rated Supply Wrongly Shown as Taxable Supply—Validity of Demand of Tax—S. Swaminathan Article - Determination of Tax not Paid, Short-Paid, etc. New Provisions for Determination of Tax Not Paid, Short-Paid or Erroneously Refunded or Input Tax Credit Wrongly Availed or Utilized—CA. Satyadev Purohit Digest - Section 37(1)—Business expenditure—Ad hoc disallowance of miscellaneous expenses—Allowability ISS Facility Services India (P) Ltd. v. Asstt. CIT 2023 TaxPub(DT) 7739 (Mum-Trib) Digest - Section 56(2)(viib)—Income from other sources—Addition under section 56(2)(viib)—Issuance of shares at premium—Entire amount of the consideration received or the amount of share premium only Patel Copper (P) Ltd. v. ITO 2023 TaxPub(DT) 7530 (Rkt-Trib) Digest - Section 68—Income from undisclosed sources—Addition under section 68—Unsecured loan pertaining to earlier year Dy. CIT v. S.K. Agarwala & Co. 2023 TaxPub(DT) 7878 (Kol-Trib) Digest - Section 56(2)(viib)—Income from other sources—Addition under section 56(2)(viib)—Share capital issued at premium in excess of fair market value. Dy. CIT v. Comptech Solutions (P) Ltd. 2023 TaxPub(DT) 7112 (Del-Trib) Digest - Section 68—Income from undisclosed sources—Addition under section 68—Addition on account of unsecured loan treating as unexplained D.V. Properties (P) Ltd. v. Dy. CIT 2023 TaxPub(DT) 7067 (Srt-Trib) Digest - Section 68—Income from undisclosed sources—Addition under section 68—LTCG on sale of shares alleged to be bogus Sanjay Prataplal Mehta v. Dy. CIT 2023 TaxPub(DT) 7014 (Ahd-Trib) Digest - Section 56(2)(viib)—Income from other sources—Addition under section 56(2)(viib)—Issuance of shares at premium Patel Copper (P) Ltd. v. ITO 2023 TaxPub(DT) 7530 (Rkt-Trib) Digest - Section 54F & 139—Exemption under section 54F—Allowability of—Exemption claimed in revised return filed in respect of original belated return Ganesh Rambhau Pakhe v. ITO 2023 TaxPub(DT) 7072 (Pune-Trib)