Income Tax Act, 1961 - Section 195—Tax deduction at source—Under section 195—Testing charges paid to foreign laboratories Atul Ltd. v. Asstt. CIT (2025) 199 TR (B) 464 (Ahd-Trib) : 2025 TaxPub(DT) 2998 (Ahd-Trib) Income Tax Act, 1961 - Section 195—Tax deduction at source—Under section 195—Payments made to non-resident for transponder services—Assessee pleaded no taxability in India Viacom 18 Media (P) Ltd. v. Dy. CIT (2025) 199 TR (B) 463 (Bom-HC) : 2025 TaxPub(DT) 2959 (Bom-HC) Income Tax Act, 1961 - Section 80G—Deduction under section 80G—For CSR expenditure—Disallowance on the ground of no eligibility under section 37(1) Royal Canin India (P) Ltd. v. Asstt. CIT (2025) 199 TR (A) 425 (Mum-Trib) : 2025 TaxPub(DT) 2914 (Mum-Trib) Income Tax Act, 1961 - Section 9(1)(vii)—Fees for Technical Services—Under section 9(1)(vii)—Subscription fees for access to standardized e-magazines/journals CIT v. Springer Nature Customer Service Centre GMBH (2025) 199 TR (B) 450 (Del-HC) : 2025 TaxPub(DT) 2889 (Del-HC) Income Tax Act, 1961 - Section 10(23C)(iii)—Approval under section 10(23C)(iii)—Approval denied merely on account of choosing wrong clause for grant of provisional registration—Validity of Indian Institute of Management v. CIT (2025) 199 TR (A) 396 (Chd-Trib) : 2025 TaxPub(DT) 2858 (Chd-Trib) Income Tax Act, 1961 - Section 4—Income—Capital or revenue receipt—Compensation received for under performance of wind turbine generators (WTGs) Essel Mining & Industries Ltd. v. Addl. CIT (2025) 199 TR (A) 395 (Kol-Trib) : 2025 TaxPub(DT) 2801 (Kol-Trib) Income Tax Act, 1961 - Section 199—TDS credit—Allowability—Corresponding income not offered for taxation Dy. CIT v. Rare Enterprises (2025) 199 TR (A) 446 (Mum-Trib) : 2025 TaxPub(DT) 2795 (Mum-Trib) Income Tax Act, 1961 - Section 201—Tax deduction at source—Assessee-in-default—Liability on year-end provisions for expenses Cognizant Technology Solutions India (P) Ltd. v. Dy. CIT (2025) 199 TR (A) 446 (Chen-Trib) : 2025 TaxPub(DT) 2788 (Chenn-Trib) Income Tax Act, 1961 - Section 92C—Transfer pricing—Determination of ALP—Adjustment on royalty payment Benetton India (P) Ltd. v. Dy. CIT (2025) 199 TR (B) 456 (Del-Trib) : 2025 TaxPub(DT) 2688 (Del-Trib) Income Tax Act, 1961 - Section 254—Appeal (Tribunal)—Condonation of delay—Delay occurred due to work pressure and administrative reasons Dy. CIT v. Avra Laboratories (P) Ltd. (2025) 199 TR (A) 448 (Hyd-Trib) : 2025 TaxPub(DT) 2677 (Hyd-Trib)