Income Tax Act, 1961 - Section 80G—Deduction under section 80G—Expenses incurred towards CSR activities —Allowability Ericsson India Global Services (P) Ltd. v. Dy. CIT (2024) 196 TR (A) 195 (Del-Trib) : 2024 TaxPub(DT) 1176 (Del-Trib) Income Tax Act, 1961 - Section 37(1)—Capital or revenue expenditure—”Construction expenses” under Marketing Division—Nature of Astt. CIT v. Hindustan Petroleum Corpn. Ltd. (2024) 196 TR (A) 180 (Mum-Trib) : 2024 TaxPub(DT) 907 (Mum-Trib) Income Tax Act, 1961 - Section 143(3)—Assessment—Disallowance of interest expenses—Assessee maintained huge balance in bank account Gallant Freight & Travels (P) Ltd. v. Asstt. CIT (2024) 196 TR (A) 206 (Mum-Trib) : 2024 TaxPub(DT) 902 (Mum-Trib) Income Tax Act, 1961 - Section 143(3)—Assessment—Validity—Assessment framed by AO not having territorial jurisdiction Ashish Kumar v. Asstt. CIT (2024) 196 TR (A) 207 (Ran-Trib) : 2024 TaxPub(DT) 887 (Ranchi-Trib) Income Tax Act, 1961 - Section 9(1)(vi)—Income deemed to accrue or arise in India—Under section 9(1)(vi)—Royalty—Marketing Contribution and Reservation Fees Six Continents Hotels, Inc. v. Dy. CIT (2024) 196 TR (B) 226 (Mum-Trib) : 2024 TaxPub(DT) 865 (Mum-Trib) : (2024) 112 ITR (Trib) 423 (Mum-Trib) Income Tax Act, 1961 - Section 56(2)(viib)—Income from other sources—Addition under section 56(2)(viib)—Issuance of shares at premium Keep Learning Resources (P) Ltd. v. ITO (2024) 196 TR (A) 184 (Mum-Trib) : 2024 TaxPub(DT) 836 (Mum-Trib) : (2024) 112 ITR (Trib) 731 (Mum-Trib) Income Tax Act, 1961 - Section 271D—Penalty under section 271D—Cash loans exceeding prescribed limit—Reasonable cause Mani Sundaram v. ITO (2024) 196 TR (A) 224 (Chenn-Trib) : 2024 TaxPub(DT) 707 (Chenn-Trib) Income Tax Act, 1961 - Section 148—Reassessment—Notice under section 148—Issue raised by AO for reopening being subject matter of appeal Shanmukhananda Fine Arts & Sangeetha Sabha v. Dy. DIT (E) (2024) 196 TR (A) 212 (Bom-HC) : 2024 TaxPub(DT) 438 (Bom-HC) Income Tax Act, 1961 - Section 80P(2)(d)—Deduction under section 80P(2)(d)—Co-operative society—Interest income earned on fixed deposits with co-operative banks Reserve Bank Staff & Officers Co-op. Credit Society Ltd. v. ITO (2024) 196 TR (A) 198 (Mum-Trib) : 2024 TaxPub(DT) 435 (Mum-Trib) Income Tax Act, 1961 - Section 12AB(4)(ii)—Charitable trust—Registration under section 12AB—Pr. CIT cancelled registration under the new provisions of the Act i.e. section 12AB(4)(ii) Amala Jyothi Vidya Kendra Trust v. Pr. CIT (2024) 196 TR (A) 171 (Bang-Trib) : 2024 TaxPub(DT) 402 (Bang-Trib) : (2024) 204 ITD 605 (Bang-Trib)