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Income Tax Act, 1961 - Section 32(1)(iia)—Depreciation—Additional depreciation—Additional depreciation @10% on the fixed assets acquired during the preceding financial year
Asian Paints Ltd. v. Dy. CIT (2025) 198 TR (A) 184 (Mum-Trib) : 2024 TaxPub(DT) 1247 (Mum-Trib)  
Income Tax Act, 1961 - Section 13(1)(d)—Charitable trust—Advances to Sister Concerns and Staff—Violation of section 13(1)(d)
Asstt. CIT (E) v. Navratan Vidha Mandir Shiksha Samiti (2025) 198 TR (A) 178 (JP-Trib) : 2024 TaxPub(DT) 6203 (Jp-Trib)  
Income Tax Act, 1961 - Section 37(1)—Capital or revenue expenditure—Royalty payments—Payments for using trademark and logo under a non-exclusive, non-transferable license agreement
CIT v. Shriram Chits Tamilnadu (P) Ltd. (2025) 198 TR (A) 190 (Mad-HC) : 2024 TaxPub(DT) 6205 (Mad-HC)  
Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Furnishing of circumstantial evidences to prove creditworthiness of a deceased lender—Admissibility of
Prarthana Gems v. Dy. CIT (2025) 198 TR (A) 193 (Srt-Trib) : 2024 TaxPub(DT) 6134 (Srt-Trib)  
Income Tax Act, 1961 - Section 37(1)—Business expenditure—Provision for customer discount—Allowability of
Genpact India (P) Ltd. v. Dy. CIT (2025) 198 TR (A) 187 (Del-Trib) : 2024 TaxPub(DT) 2259 (Del-Trib)  
Income Tax Act, 1961 - Section 92C—Transfer pricing—Determination of ALP—Selection of comparables—Functional dissimilarity
Benetton India (P) Ltd. v. Asstt. CIT (2025) 198 TR (B) 225 (Del-Trib) : 2024 TaxPub(DT) 4168 (Del-Trib)  
Income Tax Act, 1961 - Section 36(1)(vii)—Business deduction under Section 36(1)(vii)—Bad debts—Unrecovered amounts from defaulting subscribers in chit fund business
CIT v. Shriram Chits Tamilnadu (P) Ltd. (2025) 198 TR (A) 185 (Mad-HC) : 2024 TaxPub(DT) 6205 (Mad-HC)  
Income Tax Act, 1961 - Section 92B—Transfer pricing—International transaction—AMP expenses
Dy. CIT v. HP India Sales (P) Ltd. (2025) 198 TR (B) 220 (Bang-Trib) : 2024 TaxPub(DT) 6287 (Bang-Trib)  
Income Tax Act, 1961 - Section 90—Double taxation relief—Agreement between India and USA—Royalty under article 12(3)(b)—Consideration received on account of licensing of CRM software
CIT (International Taxation) v. Salesforce.Com Singapore Pte. Ltd. (2025) 198 TR (B) 219 (Del-HC) : 2024 TaxPub(DT) 3751 (Del-HC) : (2024) 465 ITR 257 (Del)  
Income Tax Act, 1961 - Section 90—Double taxation relief—Agreement between India and USA—Fixed place PE—No joint venture arrangement, whatsoever, between assessee company and GIA India Lab alleged to be PE
Gemological Research (Thailand) Co. Ltd. v. Asstt. CIT (2025) 198 TR (B) 219 (Mum-Trib) : 2024 TaxPub(DT) 5211 (Mum-Trib)