Income Tax Act, 1961 - Section 69C—Income from undisclosed sources—Addition under section 69C—Purchases alleged to be bogus ITO v. Ajay Kumar (2026) 202 TR (A) 537 (Del ‘A’-Trib) : 2026 TaxPub(DT) 432 (Del ‘A’-Trib) Income Tax Act, 1961 - Section 80G—Deduction under section 80G—Allowability of—Corporate Social Responsibility (CSR) expenditure disallowed under Explanation 2 to section 37(1) Dy. Commissioner of Income Tax v. Honeywell Automation India Ltd. (2026) 202 TR (A) 539 (Pn-Trib) : 2025 TaxPub(DT) 9310 (Pune ‘A’-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—Excess cash found during survey Subhash Kumar Aahi v. Assistant Commissioner of Income Tax (2026) 202 TR (A) 533 (Jab-Trib) : 2025 TaxPub(DT) 9244 (Jab-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—Alleged unexplained money generated from admitted bogus transactions spanning multiple years Dy. CIT v. Girdhari Lal Construction (P) Ltd. (2026) 202 TR (A) 531 (Del ‘B’-Trib) : 2025 TaxPub(DT) 8115 (Del-Trib) Income Tax Act, 1961 - Section 133A—Survey—Statement recorded during survey—Evidentiary value Subhash Kumar Aahi v. Assistant Commissioner of Income Tax (2026) 202 TR (A) 544 (Jab-Trib) : 2025 TaxPub(DT) 9244 (Jab-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—For cash deposits during demonetization period—Estimation of cash sales component Shokat Ali v. Assessing Officer (2026) 202 TR (A) 533 (Del-Trib) : 2026 TaxPub(DT) 94 (Delhi SMC Bench) Income Tax Act, 1961 - Section 144C(13)—Assessment Order—Limitation for passing Final Assessment Order under section 144C(13) read with section 153—Interplay of provisions of Li & Fung (India) (P) Ltd. v. Dy. CIT & Ors. (2026) 202 TR (A) 549 (Del ‘I’-Trib) : 2026 TaxPub(DT) 459 (Del ‘I’-Trib) Income Tax Act, 1961 - Section 132B(1)(i)—Search and seizure—Interpretation of the 120-day time limit under the second proviso to section 132B(1)(i)—Whether mandatory or directory Rajesh Gupta & Ors. v. Asstt. CIT & Ors. (2026) 202 TR (A) 544 (Del-HC) : 2025 TaxPub(DT) 9322 (Del-HC) : (2026) 485 ITR 97 (Del) Income Tax Act, 1961 - Section 115BBE—Taxation under section 115BBE—Applicability of amended section 115BBE—Prospective operation of amendment Shokat Ali, v. Assessing Officer (2026) 202 TR (A) 543 (Del-Trib) : 2026 TaxPub(DT) 94 (Delhi SMC Bench) Income Tax Act, 1961 - Section 80P(2)(d)—Deduction under section 80P(2)(d)—Co-operative society—Interest earned from investments in co-operative banks by a non-banking co-operative society Sikkim State Cooperative Supply & Marketing Federation Limited v. Dy. CIT (2026) 202 TR (A) 543 (Sikkam-HC) : 2025 TaxPub(DT) 8714 (Sikkim-HC)