Digest - Section 254—Appeal (Tribunal)—Admissibility of additional ground—Additional ground being legal Bharti Sharma v. Dy. CIT 2025 TaxPub(DT) 1889 (Del-Trib) Article - Registration of Trust Denial of Registration of Trust by Invoking Provision of Section 13—Whether Justified—CA. Nisha Bhandari Article - TDS Whether TDS Under Section 194H is Applicable on Telecom Companies in Case of Sale of Prepaid SIM Cards or Recharge Vouchers?—Akhilesh Kumar Sah Statutes - Additional Bank Branches Authorised to Maintain Accounts Under Capital Gains Account Scheme, 1988 Notification F. No. 162/2025, dtd. 19-11-2025 [F. No. 370142/23/2024-TPL] Digest - Section 145(3)—Accounting method—Rejection—Estimation of profit @6% of contract receipts—No observation with regard to incorrectness of books of account—No valid reason given for estimating net profit Dwaraka Pershad Radhey Ramanlal v. Asstt. CIT 2025 TaxPub(DT) 2197 (Hyd-Trib) Digest - Section 143(3)—Assessment—Under section 143(3)—Validity—Assessee took plea of section 153C Asstt. CIT v. Span India (P) Ltd. 2025 TaxPub(DT) 1943 (Del-Trib) Digest - Section 143(3)—Assessment—Validity—Non-service of notice under section 143(2) Dhanottam Vasant Lonkar v. ITO 2025 TaxPub(DT) 2364 (Pune-Trib) Digest - Section 92C—Transfer pricing—Determination of ALP—Disallowance of mark-up on purchase of fixed assets from AEs Denso Haryana (P) Ltd. v. Dy. CIT 2025 TaxPub(DT) 1862 (Del-Trib) Digest - Section 143(3)—Assessment—Assessment framed on the basis of seized material without either taking recourse to section 153C or section 148—Validity of Bharti Sharma v. Dy. CIT 2025 TaxPub(DT) 1889 (Del-Trib) Digest - Section 147—Reassessment—Under section 147—Reopening based on vague, non-specific information—Validity Kavya Satija v. Dy. CIT 2025 TaxPub(DT) 2046 (Del-Trib)