Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Additions under section 68—Cash credits from Nagaland-based entities and cash deposits in bank accounts of family members/group concerns alleged as unexplained Pr. CIT v. M.K. Rajendran Pillai Rajavalsam (2025) 200 TR (A) 307 (Ker-HC) : 2025 TaxPub(DT) 54 (Ker-HC) : (2025) 302 Taxman 512 (Ker) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—LTCG claim alleged to be bogus relying on SEBI Report Annu Anil Agrawal v. Asstt. CIT (2025) 200 TR (A) 306 (Mum-Trib) : 2025 TaxPub(DT) 4957 (Mum-Trib) Income Tax Act, 1961 - Section 55(2)(a)(ii)—Capital gains—Addition under section 55(2)(a)(ii) for Long-Term Capital Gains (LTCG) ITO v. Cawas Karaka Trust (2025) 200 TR (A) 302 (Ahd ‘A’-Trib) : 2025 TaxPub(DT) 2345 (Ahd-Trib) Income Tax Act, 1961 - Section 43CA—Addition under section 43CA—Retrospective applicability of tolerance band under section 43CA—Addition towards difference between stamp duty value and sale consideration Gaurav Investments v. DCIT (2025) 200 TR (A) 302 (Mum-Trib) : 2025 TaxPub(DT) 3473 (Mum-Trib) Income Tax Act, 1961 - Section 43B—Business disallowance under section 43B—Deduction on actual payment —Outstanding Interest liability converted into equity shares Frontier Information Tech Ltd. v. Dy. CIT (2025) 200 TR (A) 301 (Telanga-HC) : 2025 TaxPub(DT) 119 (Telangana High Court-HC) : (2025) 478 ITR 637 (Telangana High Court) : (2025) 303 Taxman 378 (Telangana High Court) Income Tax Act, 1961 - Section 41(1)—Business income under section 41(1)—Remission or cessation of trading liability—Non-payment to creditor since long Prabir Roy Chowdhury v. DCIT (2025) 200 TR (A) 301 (Kol-Trib) : 2025 TaxPub(DT) 1104 (Kol-Trib) Income Tax Act, 1961 - Section 55(2)(b)(iii)—Capital gains—Immovable property received by shareholders upon company’s liquidation—Applicability of section 55(2)(b)(iii) or section 49(1)(iii)(c)—Shareholder assessed under section 46(2) for the same asset in the same year T.R. Balasubramanium v. Asstt CIT (2025) 200 TR (A) 303 (Mad-HC) : 2025 TaxPub(DT) 3236 (Mad-HC) : (2025) 305 Taxman 119 (Mad) Income Tax Act, 1961 - Section 119(2)(b)—CBDT—Powers—Condonation of delay filing From No. 10B—Allowability of Saraswati Shishu Vidya Mandir v. CIT(E) (2025) 200 TR (A) 316 (Ori-HC) : 2025 TaxPub(DT) 3621 (Ori-HC) Income Tax Act, 1961 - Section 115BAC—Benefit under section 115BAC—Denial of—Delayed filing of Form 10-IE Veena Khindri v. ADIT (2025) 200 TR (A) 315 (Amritsar-Trib) : 2025 TaxPub(DT) 3391 (Amr-Trib) Income Tax Act, 1961 - Section 115BAB—Benefits under section 115BAB—Procedural lapse in filing Form 10-ID—Allowbility of Cosmo Specialty Chemicals (P.) Ltd. v. ITO (2025) 200 TR (A) 315 (Del-Trib)(SMC) : 2025 TaxPub(DT) 5645 (Delhi SMC Bench)