Income Tax Act, 1961 - Section 92C—Transfer pricing—Determination of ALP—Selection of comparables—Exclusion of comparable initially included by the assessee ACIT v. Armstrong International (P) Ltd. (2026) 203 TR (B) 464 (Chen ‘D’-Trib) : 2026 TaxPub(DT) 4172 (Chenn-Trib) Income Tax Act, 1961 - Section 92C—Transfer pricing—Determination of ALP—Selection of comparables—Functional dissimilarity ACIT v. Armstrong International (P) Ltd. (2026) 203 TR (B) 463 (Chen ‘D’-Trib) : 2026 TaxPub(DT) 4172 (Chenn-Trib) Income Tax Act, 1961 - Section 37(1)—Capital or revenue loss—Forex loss on restatement of ECB ACIT v. Armstrong International (P) Ltd. (2026) 203 TR (A) 428 (Chen ‘D’-Trib) : 2026 TaxPub(DT) 4172 (Chenn-Trib) Income Tax Act, 1961 - Section 89IA—Deduction under section 80-IA—Captive power generation—Transfer pricing adjustment—Market value for captive consumption India Cements Ltd. v. Dy. CIT (2026) 203 TR (A) 443 (Chen ‘C’-Trib) : 2026 TaxPub(DT) 3896 (Chenn-Trib) Income Tax Act, 1961 - Section 44AD—Business income—Application of presumptive taxation under section 44AD Kirti H. Shah v. ITO (2026) 203 TR (A) 428 (Mum-Trib) : 2026 TaxPub(DT) 3483 (Mum-Trib) Income Tax Act, 1961 - Section 271(1)(c)—Penalty under section 271(1)(c)—Concealment or furnishing of inaccurate particulars—Unexplained credit card payment—Source from gross receipts under presumptive taxation scheme Dipali Murlidhar Todkar v. Income Tax Officer (2026) 203 TR (A) 455 (Pune-Trib) : 2026 TaxPub(DT) 3453 (Pune-Trib) Income Tax Act, 1961 - Section 80P(2)(d)—Deduction under section 80P(2)(d)—Co-operative society—Interest income from deposits with co-operative banks Tamiladu Education Dept. Govt. Officials Co-op. Society v. ITO (2026) 203 TR (A) 443 (Chen ‘C’-Trib) : 2026 TaxPub(DT) 3435 (Chenn-Trib) Income Tax Act, 1961 - Section 54—Capital gains—Exemption under section 54—Date of acquisition of under-construction property—Date of possession vs. Date of registration Charly Rocky Chitteth v. Income Tax Officer (2026) 203 TR (A) 430 (Mum ‘SMC’-Trib) : 2026 TaxPub(DT) 3391 (Mum-Trib) Income Tax Act, 1961 - Section 144C—Assessment under section 144C—Failure of AO to follow DRP directions—Validity of Midea India (P) Ltd. v. Assessment Unit, Income Tax Department (2026) 203 TR (A) 446 (Del ‘H’-Trib) : 2026 TaxPub(DT) 3370 (Del-Trib) Income Tax Act, 1961 - Section 115JB—MAT—Book profit under section 115JB—AO added disallowance under section 14A Dy. CIT v. Transworld Furtichem (P) Ltd. (2026) 203 TR (A) 444 (Mum ‘E’-Trib) : 2026 TaxPub(DT) 3346 (Mum-Trib)