Income Tax Act, 1961 - Section 69—Income from undisclosed sources—Addition under section 69—AO made addition based on the WhatsApp messages in the mobile phone found during search Virendra Singh Ratnawat v. Asstt. CIT (2025) 197 TR (A) 306 (JP-Trib) : 2024 TaxPub(DT) 2483 (Jp-Trib) Income Tax Act, 1961 - Section 271G—Penalty under section 271G—Leviability—Non-maintenance of documents for specified domestic transactions ITO v. Aura Spinwell Ltd. (2025) 197 TR (A) 346 (Mum-Trib) : 2024 TaxPub(DT) 3873 (Mum-Trib) Income Tax Act, 1961 - Section 50C—Capital gains—Invocation of section 50C—Difference between valuation of property adopted by SVA and actual sale consideration Baba Export House v. Asstt. CIT (2025) 197 TR (A) 298299 (Del-Trib) : 2024 TaxPub(DT) 40 (Del-Trib) : (2024) 205 ITD 201 (Del-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—Cash deposited by assessee in bank account during demonetized period pleaded to be made out of cash sales Dy. CIT v. ANS Jewellery (2025) 197 TR (A) 308 (Chen-Trib) : 2024 TaxPub(DT) 1648 (Chenn-Trib) Income Tax Act, 1961 - Section 56(1)—Income from other sources—Amount received by US based assessee on account of sub-licensing of standardized software—Taxability GE Precision Healthcare LLC v. Asstt. CIT (2025) 197 TR (A) 301 (Del-Trib) : 2024 TaxPub(DT) 1739 (Del-Trib) Income Tax Act, 1961 - Section 56—Income from other sources—Addition under section 56—Taxability of accretion value received on surrender of policies of LIC Dipendu Bapalal Shah v. CIT (International Taxation) (2025) 197 TR (A) 301 (Mum-Trib) : 2024 TaxPub(DT) 5057 (Mum-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition made under section 68 ITO v. R.K. Construction & Earth Movers (2025) 197 TR (A) 304 (Jod-Trib) : 2024 TaxPub(DT) 1437 (Jod-Trib) Income Tax Act, 1961 - Section 132—Search and seizure—Validity—Non-issuance of notice under section 131(1A) Pawan Kumar Garg v. UOI (2025) 197 TR (A) 314 (Gau-HC) : 2024 TaxPub(DT) 2456 (Gau-HC) : (2024) 465 ITR 80 (Gau) Income Tax Act, 1961 - Section 115JB—MAT—Computation of book profit—AO made addition of income derived from sale of rural agricultural land Pr. CIT v. Gomantak Eximis Ltd. (2025) 197 TR (A) 314 (Del-HC) : 2024 TaxPub(DT) 3856 (Del-HC) Income Tax Act, 1961 - Section 44BB—Presumptive taxation under section 44BB—Gross receipts—Includibility of service tax receipts Shelf Drilling International Inc. v. DDIT (2025) 197 TR (A) 297 (Dedn-Trib) : 2024 TaxPub(DT) 4908 (Dehradun-Trib)