Income Tax Act, 1961 - Section 32(1)(iia)—Depreciation—Additional Depreciation—Manufacture or Production—Accelerated freeze drying process Accelerated Freeze Drying Co. Ltd. v. Asstt. CIT (2025) 199 TR (A) 537 (Ker-HC) : 2025 TaxPub(DT) 896 (Ker-HC) Income Tax Act, 1961 - Section 148—Reassessment—Notice under section 148—Validity—Approval under section 151 Post-Amendment by Finance Act, 2021 Kanwaljeet Kaur v. Asstt. CIT (2025) 199 TR (A) 568 (Del-HC) : 2025 TaxPub(DT) 953 (Del-HC) Income Tax Act, 1961 - Section 37(1)—Business expenditure—Cash discounts for prompt payments—Allowability of Anand Diagnostic Laboratory v. Dy. CIT (2025) 199 TR (A) 541 (Bang-Trib) : 2025 TaxPub(DT) 3004 (Bang-Trib) Income Tax Act, 1961 - Section 37(1)—Capital or revenue expenditure—Expenses on abandoned rights issue—AO disallowed the rights issue expenditure Inditrade Capital Ltd. v. Asstt. CIT (2025) 199 TR (A) 544 (Coch-Trib) : 2025 TaxPub(DT) 3275 (Coch-Trib) Income Tax Act, 1961 - Section 41(1)—Business income under section 41(1)—Remission or cessation of trading liability—Receipt of shares vis-a-vis financial incapacity of assessee to repay loan Narayan Securities Ltd. v. Dy. CIT (2025) 199 TR (A) 545 (Del-Trib) : 2025 TaxPub(DT) 3119 (Del-Trib) Income Tax Act, 1961 - Section 36(1)(iii)—Business deduction under section 36(1)(iii)—Interest paid by assessee-firm to an ex-partner on unsecured loan—AO cited lack of supporting documents ITO v. Sun Grace Construction Co. (2025) 199 TR (A) 540 (Rpr-Trib) : 2025 TaxPub(DT) 204 (Rpr-Trib) Income Tax Act, 1961 - Section 4—Income—Capital receipts or revenue receipts—Excise duty refund, sales tax remission, and VAT input tax refund Jindal Saw Ltd. v. Dy. CIT (2025) 199 TR (A) 526 (Del-Trib) : 2025 TaxPub(DT) 3198 (Del-Trib) Income Tax Act, 1961 - Section 10(23AA)—Charitable trust—Eligibility for exemption under section 10(23AA) for Army Welfare Funds—Assessee failed to file returns ITO v. Army Wives Welfare Association (2025) 199 TR (A) 528 (Del-Trib) : 2025 TaxPub(DT) 343 (Del-Trib) Income Tax Act, 1961 - Section 10(1)—Exemption under section 10(1)—Agricultural income—Income earned from sale of Mushrooms Fresh Bowl Horticulture Pvt. Ltd. v. ITO (2025) 199 TR (A) 527 (Mum ‘F’-Trib) : 2024 TaxPub(DT) 5749 (Mum-Trib) Income Tax Act, 1961 - Section 11—Charitable trust—Exemption under section 11—Denial due to violation of section 13(1)(d) A.P. State Civil Supplies Corpn. Ltd. v. ITO (2025) 199 TR (A) 530 (Telangana-HC) : 2024 TaxPub(DT) 6419 (Telangana High Court-HC) : (2025) 303 Taxman 176 (Telangana High Court)