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Income Tax Act, 1961 - Section 4—Income—Chargeability—Diversion of income by overriding title—Surplus of income over expenditure Yum! Restaurants Marketing (P) Ltd. v. ITO (2021) 182 TR (A) 383 (Del-Trib) : 2021 TaxPub(DT) 3649 (Del-Trib) Income Tax Act, 1961 - Section 43(6)—Depreciation—WDV—Assets sold from block—AO reducing stamp value rather than money’s payable Datamatrix Technologies (P). Ltd. v. Asstt. CIT (2021) 182 TR (A) 408 (Mum-Trib) : 2021 TaxPub(DT) 2456 (Mum-Trib) Income Tax Act, 1961 - Section 43(5)—Speculative loss—Foreign exchange fluctuation loss—Forward contracts entered into by assessee with banks while implementing export of goods—Whether speculative loss or not Dy. CIT v. Frendi Fashions (P) Ltd. (2021) 182 TR (A) 407 (Chen-Trib) : 2021 TaxPub(DT) 1849 (Chenn-Trib) Income Tax Act, 1961 - Section 43(5)—Speculative business—Speculative loss—Loss on forward contract cancellation Arvind Metals and Minerals (P) Ltd. v. Asstt. CIT (2021) 182 TR (A) 407 (Kol-Trib) : 2020 TaxPub(DT) 2822 (Kol-Trib) : (2020) 81 ITR (Trib) 648 (Kol-Trib) Income Tax Act, 1961 - Section 37(1)—Business expenditure—Allowability—Interest paid on delayed deposit of TDS IRIS Associates (P). Ltd. v. Add. CIT (2021) 182 TR (A) 400 (Del-Trib) : 2021 TaxPub(DT) 3381 (Del-Trib) Income Tax Act, 1961 - Section 40(a)(ia)—Business disallowance under section 40(a)(ia)—Payment of professional charges without deduction of tax at source—Professional charges not claimed in profit and loss account and same being capitalized Asstt. CIT v. Conwood Medip Harma (P) Ltd. (2021) 182 TR (A) 403 (Del ‘C’-Trib) : 2020 TaxPub(DT) 2283 (Del ‘C’-Trib) Income Tax Act, 1961 - Section 40(a)(ia)—Business disallowance under section 40(a)(ia)—Non-deduction of tax at source—Allegation as to short deduction of tax Dy. CIT v. Deloitee Haskins & Sells (2021) 182 TR (A) 402 (Ahd-Trib) : 2021 TaxPub(DT) 2644 (Ahd-Trib) Income Tax Act, 1961 - Section 40(b)—Business expenditure—Remuneration paid to partners—No contravention of section 40(b)(v) Shree Bhagwan Theatres v. ITO (2021) 182 TR (A) 404 (All-Trib) : 2021 TaxPub(DT) 3844 (All-Trib) Income Tax Act, 1961 - Section 40A(3)—Business disallowance under section 40A(3)—Cash payments exceeding prescribed limit—Payments regarding purchase of agricultural lands—Whether cash payments covered under rule 6DD Mohammed Ali Shaik v. ITO (2021) 182 TR (A) 405 (Visakha-Trib) : 2021 TaxPub(DT) 2678 (Visakha Trib) Income Tax Act, 1961 - Section 69C—Income from undisclosed sources—Addition under section 69C—Unexplained purchases—Amount payable to creditors towards purchases made duly recorded and sales made thereagainst also not disputed Yagnesh Dayabhai Vyas v. ITO (2021) 182 TR (A) 419 (Ahd-Trib) : 2021 TaxPub(DT) 3345 (Ahd-Trib)