Income Tax Act, 1961 - Section 56(2)(x)—Income from other sources—Addition on under section 56(2)(x)—Stamp duty value exceeding consideration—Date of agreement vs. date of registration Purvi Nihal Shah Tower v. ITO (2026) 203 TR (A) 542 (Mum-Trib) : 2026 TaxPub(DT) 4981 (Mum-Trib) Income Tax Act, 1961 - Section 199—TDS credit—Employer’s failure to deposit TDS—Denial of credit to employee Sri Viswanathan Ramakrishnan v. Income Tax Officer (2026) 203 TR (A) 576 (Bang ‘B’-Trib) : 2026 TaxPub(DT) 4909 (Bang-Trib) Income Tax Act, 1961 - Section 69—Income from undisclosed sources—Addition under section 69—Alleged unexplained cash payment—Evidentiary value of third-party documents Jayeshkumar Labhubhai Babaria C/o Sadbhavna v. ITO, Ward-1, Morbi (2026) 203 TR (A) 547 (Rajkot-Trib) : 2026 TaxPub(DT) 4150 (Rkt-Trib) Income Tax Act, 1961 - Section 80P—Deduction under section 80P—Co-operative society—Denial of deduction on account of same being claimed under incorrect sub-clause in return Jand Cooperative P S Ltd. v. ITO (2026) 203 TR (A) 557 (Chd-Trib) : 2026 TaxPub(DT) 4147 (Chd-Trib) Income Tax Act, 1961 - Section 143(1)—Assessment—Validity of intimation—Adjustment without show cause notice Sachis Kiron Roy Memorial Trust v. ACIT, Central Circle 3(4), Kolkata (2026) 203 TR (A) 561 (Kol ‘D’-Trib) : 2026 TaxPub(DT) 4140 (Kol-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—On account of bogus sales/bills—Genuineness of transactions Hitesh Bhikhubhai Desai v. ITO (2026) 203 TR (A) 544 (Surat-Trib) : 2026 TaxPub(DT) 4137 (Srt-Trib) Income Tax Act, 1961 - Section 69—Income from undisclosed sources—Addition under section 69—Cash payment for property—Third-party statement—No incriminating material found from assessee Ajaram Adararam Mali v. Dy. CIT (2026) 203 TR (A) 547 (Mum ‘A’-Trib) : 2026 TaxPub(DT) 3850 (Mum-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 68—Unexplained cash deposits—Source from prior withdrawals and marriage gifts accepted Abhishekbhai Ashokbhai Patel v. Income Tax Officer (2026) 203 TR (A) 550 (Ahd-Trib) : 2026 TaxPub(DT) 3507 (Ahd-Trib) Income Tax Act, 1961 - Section 37(1)—Business expenditure—GST interest—Penal or compensatory in nature Shri Karan Bansal v. Income Tax Officer, Kaithal (2026) 203 TR (A) 537 (Chandigarh ‘SMC’-Trib) : 2026 TaxPub(DT) 3389 (Chd-Trib) Income Tax Act, 1961 - Section 143(2)—Assessment—Limited scrutiny—AO expanding scope of scrutiny beyond issues flagged without approval—Validity of assessment Krishna Constructions Nirmal v. Income Tax Officer (2026) 203 TR (A) 561 (Hyd-Trib) : 2026 TaxPub(DT) 3253 (Hyd-Trib)