Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Creditors appearing under Loans & Advances (Asset)—Treatment as unaccounted sale consideration S.A. Builders & Developers v. ACIT (2026) 201 TR (A) 308 (Hyd-Trib) : 2025 TaxPub(DT) 5053 (Hyd-Trib) : (2025) 131 ITR (Trib) 685 (Hyd-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Credit of share capital and share premium via journal entries—Validity of Asstt. CIT v. New India City Developers (P) Ltd. (2026) 201 TR (A) 307 (Del-Trib) : 2025 TaxPub(DT) 5176 (Del-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition for sums credited in the books of account of a separate corporate entity Ashish Garg v. Asstt. CIT (2026) 201 TR (A) 306 (Del-Trib) : 2025 TaxPub(DT) 5170 (Del-Trib) Income Tax Act, 1961 - Section 43A—Depreciation—Actual cost—Impact of foreign exchange fluctuation on asset cost Gujarat Guardian Ltd. v. Dy. CIT (2026) 201 TR (A) 303 (Del-Trib) : 2025 TaxPub(DT) 6054 (Del-Trib) Income Tax Act, 1961 - Section 119(2)(b)—CBDT—Condonation of delay in filing Form 10-IC Camino Herbal Remedies (P) Ltd. v. Pr. CIT (2026) 201 TR (A) 318 (Guj-HC) : 2025 TaxPub(DT) 5456 (Guj-HC) Income Tax Act, 1961 - Section 80JJAA—Deduction under section 80JJAA—Delay in filing Form 10DA—Allowability of IIFL Samasta Finance Ltd. v. Dy.CIT (2026) 201 TR (A) 315 (Bang-Trib) : 2025 TaxPub(DT) 5246 (Bang-Trib) Income Tax Act, 1961 - Section 69C—Income from undisclosed sources—Assessee provided bogus entries of purchases—Treatment as unexplained expenditure Megha Trading Co. v. ITO (2026) 201 TR (A) 312 (Kol-Trib) : 2025 TaxPub(DT) 5425 (Kol-Trib) Income Tax Act, 1961 - Section 69—Income from undisclosed sources—Addition under section 69 in respect of excess stock found during survey—To be taxed as business income Mohan Dagadu Chougale v. ACIT (2026) 201 TR (A) 310 (Pune-Trib) : 2025 TaxPub(DT) 4429 (Pune-Trib) Income Tax Act, 1961 - Section 80IA—Deduction under section 80-IA—Deduction claimed in revised return filed belatedly—Original return filed within time prescribed under section 139(1) Shankarlal Kundanmal Parik v. Dy. CIT (2026) 201 TR (A) 314 (Pun-Trib) : 2025 TaxPub(DT) 5411 (Pune-Trib) Income Tax Act, 1961 - Section 37(1)—Business expenditure—Professional fees—Non-compliance with notice under section 133(6) by payee Devika Buildestate (P) Ltd. v. ITO (2026) 201 TR (A) 300 (JP-Trib) : 2025 TaxPub(DT) 5467 (Jp-Trib)