Income Tax Act, 1961 - Section 80P(2)(a)(iii)—Deduction under section 80P(2)(a)(iii)—Co-operative society—Marketing of agricultural produce grown by members Sewa Sahakari Samiti Latabod v. ITO(E) (2026) 204 TR (A) 204 (Rpr-Trib)(SMC) : 2026 TaxPub(DT) 1663 (Rpr-Trib) Income Tax Act, 1961 - Section 220, 143(1) & 154—Recovery—Non-existent tax demand—Failure to produce underlying orders Capegemini Technology Services India Ltd. v. Deputy Commissioner of Income Tax & Ors. (2026) 203 TR (A) 221 (Bom-HC) : 2026 TaxPub(DT) 2189 (Bom-HC) Income Tax Act, 1961 - Section 254—Appeal (Tribunal)—Condonation of delay—Assessee satisfactorily explained delay Umashanker Modi v. Income Tax Department National faceless Appeals Centre (NFAC) (2026) 203 TR (A) 223 (Mum’F’-Trib) : 2026 TaxPub(DT) 388 (Mum ‘F’-Trib) Income Tax Act, 1961 - Section 272A(1)(d)—Penalty under section 272A(1)(d)—Failure to comply with notice under section 142(1)—Reasonable cause Sujith Surampudi Ghatkesar v. Income Tax Officer (2026) 203 TR (A) 230 (Hyd-trib) : 2026 TaxPub(DT) 714 (Hyd-Trib) Income Tax Act, 1961 - Section 143(3)—Assessment—Validity—Faceless assessment procedure and violation of natural justice due to insufficient time and change of officer Gryphon Ceramics Private Limited v. Asstt. CIT & Anr. (2026) 203 TR (A) 208 (Guj-HC) : 2026 TaxPub(DT) 1200 (Guj-HC) Income Tax Act, 1961 - Section 28—Business loss—Bad debts written off relating to advances given in past—Conditions of section 36(2) not satisfied Asst. CIT v. M/s. Aamby Valley Ltd. R/o Hotels Sahara Star (2026) 203 TR (A) 188 (Del-Trib) : 2026 TaxPub(DT) 2625 (Del ‘F’-Trib) Income Tax Act, 1961 - Section 37(1)—Business expenditure—Ad hoc disallowance of expenses on the basis of comparative analysis with another assessment year—Validity of ITO v. Wizcraft Entertainment Agency (P) Ltd. (2026) 203 TR (A) 190 (Mum ‘G’-Trib) : 2026 TaxPub(DT) 1647 (Mum-Trib) Income Tax Act, 1961 - Section 40A(7)—Business disallowance under sections 40A(7) and 43B—Gratuity liability transferred to another concern on account of transfer of an employee—No actual cash payment made to the employee, and liability discharged through a journal entry Adani Tracks Management Service Ltd. (Formerly Known as Adani Tracks Management Service (P) Ltd.) (Also Formerly Known as Surgula Rail Corridor (P) Ltd. v. AO-CPC (2026) 203 TR (A) 192 (Del ‘B’-Trib) : 2026 TaxPub(DT) 463 (Del ‘A’-Trib) : (2026) 217 ITD 37 (Del ‘A’-Trib) Income Tax Act, 1961 - Section 50C—Capital gains—Determination of value under section 50C—Final stamp duty value determined by competent authority after litigation Mahesh Shrivastava v. ITO (2026) 203 TR (A) 193 (Rpr-Trib) : 2026 TaxPub(DT) 1651 (Rpr-Trib) Income Tax Act, 1961 - Section 54F—Capital gains—Exemption under section 54F—Failure to deposit unutilized sale consideration in capital gains account scheme before due date under section 139(1)—Entire consideration utilized within extended period under section 139(4) Zafar Iqbal v. Dy. CIT (2026) 203 TR (A) 194 (Kol ‘C’-Trib) : 2026 TaxPub(DT) 1684 (Kol-Trib)