Income Tax Act, 1961 - Section 50C—Capital gains—Applicability of section 50C—Assessee entered into joint development agreement in respect of landed property—Agreement not being executed Harjinder Singh Gill v. ITO (2025) 198 TR (A) 419 (Kol-Trib) : 2025 TaxPub(DT) 1265 (Kol-Trib) Income Tax Act, 1961 - Section 48—Capital gains—Indexed cost of acquisition/improvement—Deductibility of interest paid on borrowed funds Dy. CIT v. Neville Tuli (2025) 198 TR (A) 418 (Mum-Trib) : 2024 TaxPub(DT) 6522 (Mum-Trib) Income Tax Act, 1961 - Section 43CA(3)—Profits from transfer of assets other than capital assets—Computation of—Difference between date of agreement and date of registration Arihant Associates v. Asstt. CIT (2025) 198 TR (A) 418 (Mum-Trib) : 2024 Tax-Pub(DT) 6018 (Mum-Trib) : (2025) 210 ITD 149 (Mum-Trib) Income Tax Act, 1961 - Section 36(1)(va)—Business deduction under section 36(1)(va)—Employees contributions to ESI/PF—Deposits after due date specified in the respective laws Dy. CIT v. United Drilling Tools Ltd. (2025) 198 TR (A) 412 (Del-Trib) : 2025 TaxPub(DT) 74 (Del-Trib) : (2025) 210 ITD 632 (Del-Trib) Income Tax Act, 1961 - Section 37(1)—Business expenditure—Write-off of loan to subsidiary—Business expediency Siddhayu Aayurvedic Research Founda-tion (P) Ltd. v. Asstt. CIT (2025) 198 TR (A) 415 (Mum-Trib) : 2025 TaxPub(DT) 23 (Mum-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Cash deposits into bank account alleged to be unexplained—Return filed under section 44AD Ishtiaq Ahmad Rather v. ITO (2025) 198 TR (A) 426 (Asr-Trib) : 2024 TaxPub(DT) 6083 (Amr-Trib) Income Tax Act, 1961 - Section 54—Capital gains—Deduction under section 54—Investment in construction of residential house—Incomplete construction—Allowability of Dy. CIT v. Bagalur Krishnaiah Shetty Vijay Shanker (2025) 198 TR (A) 421 (Bang-Trib) : 2024 TaxPub(DT) 5796 (Bang-Trib) : (2025) 210 ITD 20 (Bang-Trib) Income Tax Act, 1961 - Section 56(1)—Income from other sources—Taxability—Share Premium Asstt. CIT v. RKM Power (P) Ltd. (2025) 198 TR (A) 423 (Chen-Trib) : 2024 Tax-Pub(DT) 6932 (Chenn-Trib) Income Tax Act, 1961 - Section 54F—Capital gains—Deduction under section 54—Allowability—Purchase of two flats Alok Kumar Chamria (HUF) v. ITO (2025) 198 TR (A) 422 (Kol-Trib) : 2024 TaxPub(DT) 6426 (Kol-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Capital investment through books entries Aravind Reddy Devagiri v. ITO (2025) 198 TR (A) 426 (Visakha-Trib) : 2024 TaxPub(DT) 5789 (Visakha Trib)