Income Tax Act, 1961 - Section 143(3)—Assessment—Addition on account of grants received from Government —Grants being merely pass through funds and not real income Dy. CIT v. Tourism Corpn. of Gujarat Ltd. (2025) 197 TR (A) 573 (Ahm-Trib) : 2024 TaxPub(DT) 5359 (Ahd-Trib) Income Tax Act, 1961 - Section 143(1)—Assessment—Addition to income—Mismatch between tax credits claimed and allowed Subaida Abdurahiman v. ITO (2025) 197 TR (A) 573 (Cochin-Trib) : 2024 TaxPub(DT) 5950 (Coch-Trib) Income Tax Act, 1961 - Section 80P(2)(d)—Deduction under section 80P(2)(d)—Co-operative society—Interest income derived from deposits with Delhi State Co-operative Bank Ltd Janta Adarsh Co-operative Thrift & Credit Society Ltd. v. ITO (2025) 197 TR (A) 572 (Del-HC) : 2024 TaxPub(DT) 4292 (Del-Trib) Income Tax Act, 1961 - Section 69C—Income from undisclosed sources—Addition under section 69C—Unexplained expenditure based on digital evidence Raj Technology v. Dy. CIT (2025) 197 TR (A) 572 (Mum-Trib) : 2024 TaxPub(DT) 6143 (Mum-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—Cash deposits into bank account during demonetization period Satish Chand Gupta v. ITO (2025) 197 TR (A) 568 (JP-Trib) : 2024 TaxPub(DT) 5280 (Jp-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—AO made addition on the basis of cash transactions mentioned in loose papers seized from third party Swastik Constructions v. ITO (2025) 197 TR (A) 567 (Mum-Trib) : 2024 TaxPub(DT) 5461 (Mum-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69—Assessee explained source of cash deposits Bakhtawar Nariman Dalal v. ITO (2025) 197 TR (A) 567 (Mum-Trib)(SMC) : 2024 TaxPub(DT) 5765 (Mum-Trib) Income Tax Act, 1961 - Section 69—Income from undisclosed sources—Addition under section 69A—AO treated credit of amount in assessee’s NRO Account as unexplained credit Pallav Rajnikant Pancholi v. ITO (2025) 197 TR (A) 565 (Ahd-Trib) : 2024 TaxPub(DT) 5567 (Ahd-Trib) Income Tax Act, 1961 - Section 54F—Capital gains—Exemption under section 54F—Eligibility for purchase of adjacent residential flats Nakul Aggarwal v. Asstt. CIT (2025) 197 TR (A) 553 (Mum-Trib) : 2024 TaxPub(DT) 5684 (Mum-Trib) Income Tax Act, 1961 - Section 69C—Income from undisclosed sources—Addition under section 69C—Bogus purchases—Estimation of income Amrit Varsha Udyog Ltd. v. Dy. CIT (2025) 197 TR (A) 569 (Dehn-Trib) : 2024 TaxPub(DT) 5614 (Dehradun-Trib)