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Income Tax Act, 1961 - Section 48—Capital gains—Period of holding—Shares sold by assessee
Yashwant Amrutlal Thakkar v. Dy. CIT (2024) 195 TR (A) 190 (Ahd-Trib) : 2023 TaxPub(DT) 4470 (Ahd-Trib)  
Income Tax Act, 1961 - Section 47(xiii)—Depreciation—Brand value—Allowability of
V.V.V. & Sons Edible Oils Ltd. v. Asstt. CIT (2024) 195 TR (A) 189 (Chen-Trib) : 2022 TaxPub(DT) 5528 (Chenn-Trib)  
Income Tax Act, 1961 - Section 43B—Business disallowance under section 43B—Amount paid before due date—Wrong reporting by tax auditor in Tax Audit Report
Bhola Singh Singh Enterprise v. ITO (2024) 195 TR (A) 188 (Kol-Trib) : 2023 TaxPub(DT) 3458 (Kol-Trib)  
Income Tax Act, 1961 - Section 37(1)—Business expenditure—Security deposit written off as irrecoverable—Business loss—Allowability
CIT v. Pricol Ltd. (2024) 195 TR (A) 183 (Mad-HC) : 2021 TaxPub(DT) 4411 (Mad-HC)  
Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—Addition on account of cash deposited in bank as unexplained money
Vulloju Sujatha Siddipet v. ITO (2024) 195 TR (A) 196 (Hyd-Trib) : 2023 TaxPub(DT) 333 (Hyd-Trib)  
Income Tax Act, 1961 - Section 37(1), Expln.—Business expenditure—Payment made towards traffic rule violation—Allowability of
Hindustan Coca Cola Beverages (P) Ltd. v. Addl. CIT (2024) 195 TR (A) 185 (Del-Trib) : 2023 TaxPub(DT) 4544 (Del-Trib)  
Income Tax Act, 1961 - Section 132(4)—Search and seizure—Statement recorded under section 132(4)—Retraction of statement vis-a-vis AO corroborative evidence
Pr. CIT v. Sanjay Chhabra (2024) 195 TR (A) 200 (Raj-HC) : 2023 TaxPub(DT) 3534 (Raj-HC) : (2023) 453 ITR 516 (Raj)  
Income Tax Act, 1961 - Section 80P(2)(a)(i)—Deduction under section 80P(2)(a)(i)—Interest earned on deposits made with bank—Allowability
NLG District Judicial Employees Mutually Aided Co-operative Credit Society Ltd. v. ITO (2024) 195 TR (A) 199 (Hyd-Trib) : 2023 TaxPub(DT) 3795 (Hyd-Trib)  
Income Tax Act, 1961 - Section 69C—Income from undisclosed sources—Addition under section 69C—Addition based on loose papers found during search
Asstt. CIT v. Sanjeev Agrawal (2024) 195 TR (A) 198 (Ind-Trib) : 2023 TaxPub(DT) 4345 (Ind-Trib)  
Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A/69C—Documents found from the premises of 3rd party used against assessee
Yashwant Amrutlal Thakkar v. Dy. CIT (2024) 195 TR (A) 196 (Ahd-Trib) : 2023 TaxPub(DT) 4470 (Ahd-Trib)