Income Tax Act, 1961 - Section 119(2)(b)—CBDT—Condonation of delay in filing Form 10-IC under section 119(2)(b)—Scope of ‘Genuine Hardship’ Cell Com Teleservices (P) Ltd. v. UOI & Ors. (2026) 201 TR (A) 91 (All-HC) : 2025 TaxPub(DT) 5319 (All-HC) Income Tax Act, 1961 - Section 80P(2)(d)—Deduction under section 80P(2)(d)—Co-operative society—For interest and dividend income Baroda District Cooperative Milk Producers Union Ltd. v. Asstt. CIT (2026) 201 TR (A) 91 (Ahd-Trib) : 2025 TaxPub(DT) 5183 (Ahd-Trib) Income Tax Act, 1961 - Section 80P(2)(d)—Deduction under section 80P(2)(d)—Co-operative society—FDR interest earned from co-operative banks Harsiddhi Co-Op. Credit Society Ltd. v. Asstt. CIT (2026) 201 TR (A) 90 (Ahd-Trib) : 2025 TaxPub(DT) 6680 (Ahd-Trib) Income Tax Act, 1961 - Section 80P(2)(a)(iv)—Deduction under section 80P(2)(a)(iv)—Profits from sale of seeds—Allowability of Baroda District Cooperative Milk Producers Union Ltd. v. Asstt. CIT (2026) 201 TR (A) 90 (Ahd-Trib) : 2025 TaxPub(DT) 5183 (Ahd-Trib) Income Tax Act, 1961 - Section 80P(2)(a)(i)—Deduction under section 80P(2)(a)(i)—Scope of—Adjusted net profit v. profit & loss profit Thrissur District Police Co-operative Society Ltd. v. ITO (2026) 201 TR (A) 90 (Coch-Trib) : 2025 TaxPub(DT) 3597 (Coch-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68 in respect of unsecured loans—AO proceeded merely based on suspicion or preponderance of probability Asstt. CIT v. Filatax India Ltd. (2026) 201 TR (A) 83 (Del-Trib) : 2025 TaxPub(DT) 5437 (Del-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—Cash deposits from air ticket sales Inderjeet Singh v. ITO (2026) 201 TR (A) 87 (Chd-Trib) : 2025 TaxPub(DT) 2819 (Chd-Trib) Income Tax Act, 1961 - Section 139—Return of income—Business loss—Carry forward of entire current year’s business loss—AO disallowed loss on account of 28 minutes delay in filing return under section 139(1) by due date prescribed, treating the same as belated return under section 139(4) China Kunlun Contracting & Engineering Corpn. v. Dy. DIT (CPC) (2026) 201 TR (A) 93 (Mum-Trib) : 2025 TaxPub(DT) 4125 (Mum-Trib) Income Tax Act, 1961 - Section 147—Reassessment—Validity—Limitation under new regime Dy. CIT v. Kolte Patil Integrated Townships Ltd. (2026) 201 TR (A) 95 (Pun-Trib) : 2025 TaxPub(DT) 2878 (Pune-Trib) Income Tax Act, 1961 - Section 145—Accounting method—Revenue recognition—Under ICDS III for construction contracts Dy. CIT v. SR Builders Chennai LLP (2026) 201 TR (A) 94 (Chen-Trib) Chen-Trib) : 2025 TaxPub(DT) 3396 (Chenn-Trib)