Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—Cash deposits during demonetization—AO doubted high-value cash sales on the day of demonetization Asstt. CIT v. SMA Goyal Jewellers (P) Ltd. (2026) 201 TR (A) 632 (Del ‘C’-Trib) : 2025 TaxPub(DT) 7365 (Del ‘G’-Trib) Income Tax Act, 1961 - Section 80IB(10)—Deduction under section 80-IB(10)—Ownership of land and approval in name of another entity—Allowability of CIT v. Indra Housing (2026) 201 TR (A) 639 (Mad-HC) : 2025 TaxPub(DT) 6813 (Mad-HC) Income Tax Act, 1961 - Section 80IB(10)—Deduction under section 80-IB(10)—Assessee failed to produce evidence in support of deduction—Allowability of CIT v. Indra Housing (2026) 201 TR (A) 638 (Mad-HC) : 2025 TaxPub(DT) 6813 (Mad-HC) Income Tax Act, 1961 - Section 80IB(10)—Deduction under section 80-IB(10)—Allowability of—Firm claimed deduction as a developer for the period prior to its own inception CIT v. Indra Housing (2026) 201 TR (A) 637 (Mad-HC) : 2025 TaxPub(DT) 6813 (Mad-HC) Income Tax Act, 1961 - Section 89A—Relief under section 89A—Allowability of—Non-filing of Form No. 10EE for the specific year Jignesh Naresh Jariwala v. Dy. DIT (2026) 201 TR (A) 639 (Mum-Trib) : 2025 TaxPub(DT) 6348 (Mum-Trib) Income Tax Act, 1961 - Section 2(15)—Charitable trust—Charitable purpose—Expenditure incurred for the preparatory work of starting a new educational course Kandi Friends Educational Trust v. Dy.CIT (2026) 201 TR (A) 605 (Chd-Trib) : 2025 TaxPub(DT) 5807 (Chd-Trib) Income Tax Act, 1961 - Section 11(2)—Charitable trust—Exemption under section 11—Addition for non-utilisation of accumulated funds under section 11(2) Kandi Friends Educational Trust v. Dy.CIT (2026) 201 TR (A) 608 (Chd-Trib) : 2025 TaxPub(DT) 5807 (Chd-Trib) Income Tax Act, 1961 - Section 271A(1)(d)—Penalty under section 271A(1)(d)—Leviability—Non-compliance of statutory notices Jayshree Nilam Patel v. ITO (2026) 201 TR (A) 655 (Ahd-Trib) : 2025 TaxPub(DT) 5712 (Ahd-Trib) Income Tax Act, 1961 - Section 32(1)—Depreciation—Goodwill arising from amalgamation—Allowability of Dy. CIT v. Punjab National Bank (2026) 201 TR (A) 614 (Del-Trib) : 2025 TaxPub(DT) 5592 (Del-Trib) Income Tax Act, 1961 - Section 56(2)(viia)—Income from other sources—Addition under section 56(2)(viia) on account of buyback of own shares—Validity of Lupin Investments (P) Ltd. v. Dy. CIT (2026) 201 TR (A) 626 (Mum-Trib) : 2025 TaxPub(DT) 5285 (Mum-Trib)