Income Tax Act, 1961 - Section 69C—Income from undisclosed sources—Addition under section 69C—Loan received by assessee alleged to be unexplained Shivam Developers v. Dy. CIT (2025) 197 TR (A) 187 (Ahd-Trib) : 2024 TaxPub(DT) 2204 (Ahd-Trib) Income Tax Act, 1961 - Section 69C—Income from undisclosed sources—Addition under section 68—Capital introduced by the partner of assessee-firm alleged as unexplained Shivam Developers v. Dy. CIT (2025) 197 TR (A) 187 (Ahd-Trib) : 2024 TaxPub(DT) 2204 (Ahd-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—Unexplained money Rathinam Sukumar v. ITO (2025) 197 TR (A) 186 (Chenn-Trib) : 2024 TaxPub(DT) 5774 (Chenn-Trib) Income Tax Act, 1961 - Section 37(1)—Business loss—Interest and foreign exchange fluctuations relating to funds utilized for general corporate purposes—Allowability of Southern Petrochemical Industries Corpn. Ltd. v. ITO (2025) 197 TR (A) 178 (Chen-Trib) : 2024 TaxPub(DT) 247 (Chenn-Trib) Income Tax Act, 1961 - Section 69C—Income from unexplained sources—Addition under section 69C—Assessee surrendered a sum of Rs. 8,00,000 on account of disallowance under section 40A(3) Gurinder Makkar v. Dy. CIT (2025) 197 TR (A) 188 (Chd-Trib) : 2024 TaxPub(DT) 2426 (Chd-Trib) : (2024) 111 ITR (Trib) 274 (Chd-Trib) Income Tax Act, 1961 - Section 56(2)(x)—Income from other sources—Addition under section 56(2)(x)—Difference between stamp duty values and purchase values of properties—Assessee acquired only development rights Asstt. CIT v. Chandiwala Enterprises (P) Ltd. (2025) 197 TR (A) 182 (Mum-Trib) : 2024 TaxPub(DT) 3875 (Mum-Trib) Income Tax Act, 1961 - Section 119(2)(b)—CBDT—Powers—Condonation of delay in filing Form 10B Navjeevan Charitable Trust v. CIT(E) (2025) 197 TR (A) 192 (Guj-HC) : 2024 TaxPub(DT) 5032 (Guj-HC) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Unexplained cash credit—Acceptance of cash in SBNs Gudivada Co-operative Urban Bank Ltd. v. Asstt. (2025) 197 TR (A) 184 (Vishakh-Trib) : 2024 TaxPub(DT) 3290 (Visakha Trib) Income Tax Act, 1961 - Section 147—Assessment—Validity—AO passed assessment order in consequence to invalid revisionary order passed under section 263 ITO v. Daniel Commodities (P) Ltd. (2025) 197 TR (A) 196 (Kol-Trib) : 2024 TaxPub(DT) 2414 (Kol-Trib) Income Tax Act, 1961 - Section 143(3)—Assessment—Validity—Non-provision of opportunity of personal hearing to assessee Phari Projects (P) Ltd. v. ITO & Ors. (2025) 197 TR (A) 196 (Cal-HC) : 2024 TaxPub(DT) 3703 (Cal-HC) : (2024) 300 Taxman 268 (Cal)