Income Tax Act, 1961 - Section 24(a)—Income from house property—Deduction under section 24(a)—Misclassification in the return—Allowability of Asstt.CIT v. Mukesh Shah (2025) 200 TR (A) 70 (Jod-Trib) : 2025 TaxPub(DT) 1237 (Jod-Trib) Income Tax Act, 1961 - Section 22—Income from house property—Determination of ownership under section 22—Apportionment of income under section 26 for co-owned property Shivani Madan v. Pr. CIT (2025) 200 TR (A) 69 (Del-HC) : 2025 TaxPub(DT) 684 (Del-HC) : (2025) 303 Taxman 571 (Del) Income Tax Act, 1961 - Section 14A—Disallowance under section 14A—Expenditure against exempt income—Sufficient interest-free funds State Bank of India v. Addl. CIT (2025) 200 TR (A) 69 (Mum-Trib) : 2024 TaxPub(DT) 6192 (Mum-Trib) Income Tax Act, 1961 - Section 14—Head of income—”Capital gains” or “Income from other sources”—Gains from surrender of ULIP policy Sanjeev Behl v. ITO (2025) 200 TR (A) 66 (Mum-Trib) : 2025 TaxPub(DT) 3178 (Mum-Trib) Income Tax Act, 1961 - Section 12AB—Charitable trust—Denial of final registration under section 12AB—Reason, non-compliance with section 11(1)(a)—Assessee took plea of provisional registration Sila for Change Foundation v. CIT(E) (2025) 200 TR (A) 65 (Mum-Trib) : 2025 TaxPub(DT) 2937 (Mum-Trib) Income Tax Act, 1961 - Section 12A(1)(ac)(iii)—Charitable trust—Eligibility for registration under section 12A(1)(ac)(iii)—Charitable nature of seminars and conferences Scientific Social Helps v. CIT(E) (2025) 200 TR (A) 64 (Del-Trib) : 2025 TaxPub(DT) 3890 (Del-Trib) Income Tax Act, 1961 - Section 12A—Charitable trust—Registration under section 12A—Effect of eligibility of seeking clause in trust deed Naughtys Pet Sanctuary v. CIT(E) (2025) 200 TR (A) 64 (Coch-Trib) : 2025 TaxPub(DT) 2674 (Coch-Trib) Income Tax Act, 1961 - Section 14—Head of income—Business income or Capital gains—Profit on sale of plots—Assessee maintained separate portfolios for investment and trading Asstt. CIT v. Mukesh Shah (2025) 200 TR (A) 67 (Jod-Trib) : 2025 TaxPub(DT) 1237 (Jod-Trib) Income Tax Act, 1961 - Section 32(1)(iia)—Depreciation—Additional depreciation under section 32(1)(iia)—Computers used for software production Bosch Global Software Technologies (P) Ltd. v. Asstt. CIT (2025) 200 TR (A) 71 (Bang-Trib) : 2025 TaxPub(DT) 2781 (Bang-Trib) Income Tax Act, 1961 - Section 40(a)(ia)—Business disallowance under section 40(a)(ia)—Non-deduction of tax at source—Interest payments for VIP deposits Asstt. CIT v. City Union Bank Ltd. (2025) 200 TR (A) 77 (Chen-Trib) : 2025 TaxPub(DT) 2191 (Chenn-Trib)