Income Tax Act, 1961 - Section 40(a)(ia)—Business disallowance under section 40(a)(ia)—Non-deduction of tax at source—Payment made to non-resident in foreign currency—No PE in India and also no work carried out in India Sharad Kumar Singh v. Asstt. CIT (2026) 202 TR (A) 96 (Kol-Trib) : 2025 TaxPub(DT) 6679 (Kol-Trib) Income Tax Act, 1961 - Section 115JB—MAT—Applicability of section 115JB to banks Central Bank of India v. Asstt. CIT (2026) 202 TR (A) 106 (Mum-Trib) : 2025 TaxPub(DT) 6433 (Mum-Trib) Income Tax Act, 1961 - Section 69, 292C—Income from undisclosed sources—Addition under section 69—Based on Third-Party Material (Pen Drive) Rangamani Krishnan v. Dy. CIT (2026) 202 TR (A) 103 (Chen-Trib) : 2025 TaxPub(DT) 6171 (Chenn-Trib) Income Tax Act, 1961 - Section 80IC—Deduction under sections 80-IC/10AA—Computation—Allocation of head office indirect expenses C & S Electric Ltd. v. Dy. CIT (2026) 202 TR (A) 105 (Del-Trib) : 2025 TaxPub(DT) 5454 (Del-Trib) Income Tax Act, 1961 - Section 41(1)—Business income under section 41(1)—Remission or cessation of trading liability—Customer Advances Patidar Builder (P) Ltd. v. Assessing officer (2026) 202 TR (A) 98 (Ind-Trib) : 2025 TaxPub(DT) 5426 (Ind-Trib) Income Tax Act, 1961 - Section 2(22)(e)—Dividend—Deemed dividend under section 2(22)(e)—Advance salary to director Patidar Builder (P) Ltd. v. Assessing officer (2026) 202 TR (A) 85 (Ind-Trib) : 2025 TaxPub(DT) 5426 (Ind-Trib) Income Tax Act, 1961 - Section 41(1)—Business income—Remission or cessation of trading liability—Waiver of receivable (debit balance) ITO v. Vishal Plastomers (P) Ltd. (2026) 202 TR (A) 97 (Ahd-Trib) : 2025 TaxPub(DT) 4520 (Ahd-Trib) Income Tax Act, 1961 - Section 44ADA—Presumptive taxation under section 44ADA—Nature of income and eligibility Shilpa Nara v. Dy. CIT (2026) 202 TR (A) 99 (Bang-Trib) : 2025 TaxPub(DT) 3207 (Bang-Trib) Income Tax Act, 1961 - Section 32(2)—Depreciation—Set-off of unabsorbed depreciation against capital gains Prime Urban Development India Ltd. v. Asstt. CIT (2026) 202 TR (A) 90 (Mad-HC) : 2025 TaxPub(DT) 3140 (Mad-HC) : (2025) 305 Taxman 58 (Mad) Income Tax Act, 1961 - Section 154—Rectification under section 154—Mistake apparent from record—Jurisdiction to pass rectification order when appeal is pending Prime Urban Development India Ltd. v. Asstt. CIT (2026) 202 TR (A) 112 (Mad-HC) : 2025 TaxPub(DT) 3140 (Mad-HC) : (2025) 305 Taxman 58 (Mad)