Income Tax Act, 1961 - Section 80IB(11C)—Deduction under section 80IB(11C)—Profits from trading in medicines and surgical equipments from in-house medical store—Allowability of Dy. CIT v. Baroda Medicare (P) Ltd. (2024) 194 TR (A) 192 (Ahd-Trib) : 2023 TaxPub(DT) 4392 (Ahd-Trib) Income Tax Act, 1961 - Section 80IB(10)—Deduction under section 80-IB(10)—Allowability of—Construction of the project had not completed within time-limit of 5 years—Planning permission obtained by assessee for each Block separately Takshashila Realities (P) Ltd. v. Dy. CIT (2024) 194 TR (A) 191 (Ahd-Trib) : 2023 TaxPub(DT) 5289 (Ahd-Trib) Income Tax Act, 1961 - Section 80IB(10)—Deduction under section 80-IB(10)—Allowability of—Assessee violated conditions of section 80-IB(10)(f) in respect of some flats Takshashila Realities (P) Ltd. v. Dy. CIT (2024) 194 TR (A) 190 (Ahd-Trib) : 2023 TaxPub(DT) 5289 (Ahd-Trib) Income Tax Act, 1961 - Section 50C—Capital gains—Sale consideration vis-a-vis value determined by DVO—Variance between sale consideration and value determined by DVO being 4.97% Global Shoes & Accessories Manufacturing Co. v. Dy. CIT (2024) 194 TR (A) 183 (Del-Trib) : 2024 TaxPub(DT) 851 (Del-Trib) Income Tax Act, 1961 - Section 143(3)—Assessment—Validity—Absence of notice under section 143(2)—Revenue took plea of section 292BB on account of assessee having participated in proceedings Pr. CIT v. Grand Express Developers (P) Ltd. (2024) 194 TR (A) 197 (Del-HC) : 2023 TaxPub(DT) 7150 (Del-HC) Income Tax Act, 1961 - Section 69—Income from undisclosed sources—Addition under section 69—Unexplained money Manish Kumar Mittal v. ITO (2024) 194 TR (A) 187 (Del-Trib) : 2024 TaxPub(DT) 854 (Del-Trib) Income Tax Act, 1961 - Section 147—Reassessment—Notice under section 148—Change of PAN from old to New PAN—Alleged undisclosed time deposit in the name of old PAN Kai Balkrishna R. Gawade Mandai Vyapari Premises Sahakari Sanstha Maryadit v. ITO (2024) 194 TR (A) 200 (Bom-HC) : 2023 TaxPub(DT) 4044 (Bom-HC) : (2023) 457 ITR 41 (Bom) Income Tax Act, 1961 - Section 144C(5)—Assessment—Power of Dispute Resolution Panel to issue directions to AO for further verification on certain aspects—Validity of Celio Future Fashion (P) Ltd. v. Addl. CIT & Anr. (2024) 194 TR (A) 198 (Mum-Trib) : 2023 TaxPub(DT) 5632 (Mum-Trib) Income Tax Act, 1961 - Section 91—Foreign tax credit—Allowability—Belated submission of Form No. 67 due to technical glitches on Income Tax portal ITO v. Sandip Choubey (2024) 194 TR (A) 193 (Kol-Trib) : 2023 TaxPub(DT) 7176 (Kol-Trib) Income Tax Act, 1961 - Section 143(2)—Assessment—Validity—Asstt. CIT not having pecuniary jurisdiction to frame assessment, issued notice under section 143(2) Deepak Kedia v. Asstt. CIT (2024) 194 TR (A) 194 (Kol-Trib) : 2023 TaxPub(DT) 7868 (Kol-Trib)