Income Tax Act, 1961 - Section 28—Business loss—Loss incurred on cancellation of forward contract—Allowability of Dy. CIT v. J.K. Techno Soft Ltd. (2025) 199 TR (A) 72 (Del-Trib) : 2024 TaxPub(DT) 2266 (Del-Trib) Income Tax Act, 1961 - Section 28—Business loss—Loss on forward contracts—AO treated the loss as speculative Dy. CIT v. J.K. Techno Soft Ltd. (2025) 199 TR (A) 72 (Del-Trib) : 2024 TaxPub(DT) 2266 (Del-Trib) Income Tax Act, 1961 - Section 14—Head of income—Business income or Capital gain—Proceeds received by assessee on account of termination of agency Piramal Enterprises Ltd. v. Dy. CIT (2025) 199 TR (A) 67 (Mum-Trib) : 2024 TaxPub(DT) 3135 (Mum-Trib) : (2024) 116 ITR (Trib) 261 (Mum-Trib) : (2024) 205 ITD 636 (Mum-Trib) Income Tax Act, 1961 - Section 11(2)—Charitable trust—Accumulation of income under section 11(2)—Revised claim filed late without supporting evidence Nandlal Tolani Charitable Trust v. ITO(E) (2025) 199 TR (A) 67 (Mum ‘B’-Trib) : 2024 TaxPub(DT) 4626 (Mum-Trib) Income Tax Act, 1961 - Section 11—Exemption under section 11—Assessee wrongly filed ITR 7, instead of ITR 5—Assessee not having registration under section 12AA at the time of filing return Care Foundation Village v. ITO (2025) 199 TR (A) 66 (Del-Trib) : 2024 TaxPub(DT) 3799 (Del-Trib) Income Tax Act, 1961 - Section 14—Head of income—Business income or Capital gains—Land bifurcated into parts to make it saleable Asstt. CIT v. Himanshu Garg (2025) 199 TR (A) 68 (Del-Trib) : 2024 TaxPub(DT) 2999 (Del-Trib) Income Tax Act, 1961 - Section 36(1)(iv)—Business deduction under section 36(1)(iv)—Contributions to unrecognized Provident Fund—Allowability of CIT v. Haryana Vidyut Prasaran Nigam Ltd. (2025) 199 TR (A) 78 (P&H)-HC) : 2024 TaxPub(DT) 6768 (P&H-HC) : (2025) 303 Taxman 134 (P&H) Income Tax Act, 1961 - Section 28—Business loss—Loss on valuation of foreign exchange contract on M2M basis—Allowability of Dy. CIT v. J.K. Techno Soft Ltd. (2025) 199 TR (A) 73 (Del-Trib) : 2024 TaxPub(DT) 2266 (Del-Trib) Income Tax Act, 1961 - Section 32(1), Expln. 5—Depreciation—Allowability of—Depreciation not claimed by the assessee Vidya Kunj School v. ITO (2025) 199 TR (A) 75 (Rpr-Trib) : 2025 TaxPub(DT) 717 (Rpr-Trib) : (2025) 211 ITD 11 (Rpr-Trib) Income Tax Act, 1961 - Section 11—Charitable trust—Exemption under section 11—Allowability of standard deduction under section 24(a) Nandlal Tolani Charitable Trust v. ITO(E) (2025) 199 TR (A) 64 (Mum ‘B’-Trib) : 2024 TaxPub(DT) 4626 (Mum-Trib)