Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Receipt of share application money—Non-appearance of directors for personal deposition Dy. CIT v. Salasar Financial Advisory Services (P) Ltd. (2025) 198 TR (A) 300 (Kol-Trib) : 2025 TaxPub(DT) 157 (Kol-Trib) Income Tax Act, 1961 - Section 54F—Capital gains—Eligibility of deduction under section 54F—Delay in execution of sale deed and transactions with related entity Dy. CIT v. Kruti Lalitkumar Jain (2025) 198 TR (A) 295 (Pune-Trib) : 2025 TaxPub(DT) 280 (Pune-Trib) Income Tax Act, 1961 - Section 69—Income from undisclosed sources—Addition under section 69—Unexplained investment based on post-dated cheques (PDCs) Asstt. CIT v. Swapna Mohan (2025) 198 TR (A) 308 (Del-Trib) : 2025 TaxPub(DT) 39 (Del-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Alleged bogus share transactions PB Fintech Ltd. v. Asstt. CIT (2025) 198 TR (A) 299 (Del-Trib) : 2025 TaxPub(DT) 294 (Del-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Applicability of section 68—Addition towards deposits in bank account when no books of account maintained Deepak Srivastava v. ITO (2025) 198 TR (A) 306 (Del-Trib) : 2025 TaxPub(DT) 113 (Del-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Unexplained cash deposits Kanchanben Maheshbhai Patel v. ITO (2025) 198 TR (A) 305 (Srt-Trib) : 2025 TaxPub(DT) 1010 (Surat Bench) Income Tax Act, 1961 - Section 43B—Business disallowance under section 43B—GST payable—Amount not routed through profit and loss account ATS Real Estate Builders (P.) Ltd. v. Dy. CIT (2025) 198 TR (A) 293 (Del-Trib) : 2025 TaxPub(DT) 722 (Del-Trib) Income Tax Act, 1961 - Section 32(1)(ii)—Depreciation—Goodwill acquired throught slump sale—Allowability of Stahl India (P) Ltd. v. Dy. CIT (2025) 198 TR (A) 288 (Chen-Trib) : 2025 TaxPub(DT) 384 (Chenn-Trib) Income Tax Act, 1961 - Section 43(5)—Business loss—Treatment of high seas sales (HSS) Empire Multitrade (P) Ltd. v. Dy. CIT (2025) 198 TR (A) 291 (Mum-Trib) : 2024 TaxPub(DT) 6647 (Mum-Trib) Income Tax Act, 1961 - Section 4—Income—Addition of notional interest on interest free advances—Whether chargeable to tax under the real income principle Simoco Systems & Infrastructure Solutions Ltd. v. ITO (2025) 198 TR (A) 284 (Kol-Trib) : 2025 TaxPub(DT) 430 (Kol-Trib)