Income Tax Act, 1961 - Section 80G(5)—Deduction under section 80G(5)—Denial of grant of registration under section 80G—Assessee selected wrong section code Balkrishna Prabhu Charitable Trust v. CIT(E) (2024) 196 TR (A) 411 (Mum-Trib) : 2024 TaxPub(DT) 2769 (Mum-Trib) Income Tax Act, 1961 - Section 80P(2)(a)(i)—Deduction under section 80P—Co-operative society—Interest derived from deposits of SLR funds Sanstha Ltd. v. Assessment Unit, ITD (2024) 196 TR (A) 413 (Nag-Trib) : 2024 TaxPub(DT) 2291 (Nag-Trib) Income Tax Act, 1961 - Section 234B—Interest under section 234B—Failure to pay advance tax—Assessee being non-resident Computer Modelling Group Ltd. v. Asstt. CIT (2024) 196 TR (A) 424 (Del-Trib) : 2024 TaxPub(DT) 2250 (Del-Trib) Income Tax Act, 1961 - Section 194H—Tax deduction at source—Under section 194H—Sale of start-up kits and recharge vouchers of the specified value at a discounted price to the franchisee/distributors—Validity of Bharti Cellular Ltd. v. Asstt. CIT (2024) 196 TR (A) 422 (SC) : 2024 TaxPub(DT) 1160 (SC) : (2024) 462 ITR 247 (SC) Income Tax Act, 1961 - Section 263—Revision under section 263—Erroneous and prejudicial order—Invocation of revisional jurisdiction on mere difference of opinion between AO and PCIT—Validity of Pr. CIT v. BT Global Communications India (P) Ltd. (2024) 196 TR (A) 425 (Del-HC) : 2024 TaxPub(DT) 130 (Del-HC) Income Tax Act, 1961 - Section 147 & 148A—Reassessment—Order under section 148(d) passed without application of mind—Validity of Aruna Surulkar v. ITO (2024) 196 TR (A) 418 (Bom-HC) : 2024 TaxPub(DT) 405 (Bom-HC) Income Tax Act, 1961 - Section 194I—Tax deduction at source—Under section 194-I—Transit rent payable by developer to tenant Sarfaraz S. Furniturewalla v. Afshan Sharfali Ashok Kumar & Ors. (2024) 196 TR (A) 423 (Bom-HC) : 2024 TaxPub(DT) 2316 (Bom-HC) : (2024) 467 ITR 230 (Bom) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—Cash deposits into bank account made out of commission income already taxed into assessee’s hands Govind Saini v. ITO (2024) 196 TR (A) 409 (Jpr-Trib) : 2024 TaxPub(DT) 2098 (Jp-Trib) Income Tax Act, 1961 - Section 4—Income—Capital or revenue receipt—Investment Promotion Subsidy Dy. CIT v. Saint-Gobain India (P) Ltd. (2024) 196 TR (A) 397 (Chenn-Trib) : 2024 TaxPub(DT) 1023 (Chenn-Trib) Income Tax Act, 1961 - Section 45—Capital gains—Short-term capital gains—Compensation on compulsory acquisition of capital assets Ronak Ceramic India Ltd. v. ITO (2024) 196 TR (A) 404 (Ahd-Trib) : 2024 TaxPub(DT) 1126 (Ahd-Trib)