Income Tax Act, 1961 - Section 40A(2)(b)—Business disallowance under section 40A(2)(b)—Excessive or unreasonable payment—Remuneration paid to the Managing Director Asstt. CIT v. Piramal Fund Management (P) Ltd. (2025) 200 TR (A) 532 (Mum-Trib) : 2025 TaxPub(DT) 2132 (Mum-Trib) : (2025) 212 ITD 389 (Mum-Trib) Income Tax Act, 1961 - Section 37(1)—Business expenditure—Managerial remuneration—Alleged violation of the Companies Act Asstt. CIT v. Piramal Fund Management (P) Ltd. (2025) 200 TR (A) 531 (Mum-Trib) : 2025 TaxPub(DT) 2132 (Mum-Trib) : (2025) 212 ITD 389 (Mum-Trib) Income Tax Act, 1961 - Section 37(1)—Business expenditure—ESOP expenses—Allowability of Strides Pharma Science Ltd. v. ITO (2025) 200 TR (A) 531 (Mum-Trib) : 2025 TaxPub(DT) 2188 (Mum-Trib) Income Tax Act, 1961 - Section 92C—Transfer pricing—Determination of ALP—Comparables and adjustment—Exclusion of custom duty from operating margin Rajasthan Prime Steel Processing Center (P) Ltd. v. Dy. CIT (2025) 200 TR (B) 568 (Del-Trib) : 2025 TaxPub(DT) 2164 (Del-Trib) Income Tax Act, 1961 - Section 40A(2)(b)—Business disallowance under section 40A(2)(b)—Excessive or unreasonable payments—Commission payments to related parties—AO failed to disprove genuineness of transaction CREST Speciality Resins (P) Ltd. v. Asstt. CIT (2025) 200 TR (A) 533 (Ahd-Trib) : 2025 TaxPub(DT) 3451 (Ahd-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68 for share allotment without cash consideration—Validity of ITO v. Royal Factory Farming (P) Ltd. (2025) 200 TR (A) 536 (Del-Trib) : 2025 TaxPub(DT) 950 (Del-Trib) Income Tax Act, 1961 - Section 115BAB—Benefits under section 115BAB—Denial of—Procedural lapse in filing Form 10-ID before due date Royal Led Equipments (P) Ltd. v. Ch. CIT (2025) 200 TR (A) 540 (Guj-HC) : 2025 TaxPub(DT) 2004 (Guj-HC) Income Tax Act, 1961 - Section 80P(2)(a)(i)—Deduction under section 80P(2)(a)(i)—Co-operative society—Loans to ‘B’ Class Members AA531 Kesarimangalam Primary Agricultural Co-op. Credit Society Ltd. v. ITO (2025) 200 TR (A) 540 (Chen-Trib) : 2025 TaxPub(DT) 1472 (Chenn-Trib) Income Tax Act, 1961 - Section 69C—Income from undisclosed sources—Addition under section 69C—Expenditure duly recorded in the books of account Milestone Finvest Ltd. v. Asstt. CIT (2025) 200 TR (A) 538 (Mum-Trib) : 2025 TaxPub(DT) 1567 (Mum-Trib) Income Tax Act, 1961 - Section 44—Insurance business—Reimbursement of expenses—AO disallowed payments made to auto dealers—Legality of New India Assurance Co. Ltd. v. Asstt. CIT (2025) 200 TR (A) 533 (Mum-Trib) : 2025 TaxPub(DT) 2540 (Mum-Trib)