Income Tax Act, 1961 - Section 10(10AA)—Exemption under section 10(10AA)—Claimed by retired employee of Public Sector Undertaking—Allowability of Abhay Hiralal Gandhi v. ITO (2025) 198 TR (A) 520 (Ahd-Trib) : 2025 TaxPub(DT) 2340 (Ahd-Trib) Income Tax Act, 1961 - Section 195—Tax deduction at source—Under section 195—Payment of connectivity charges to non-resident for co-location and connectivity services Dy. CIT v. Allsec Technologies Ltd. (2025) 198 TR (B) 580 (Chen ‘D’-Trib) : 2025 TaxPub(DT) 1004 (Chenn-Trib) Income Tax Act, 1961 - Section 195—Tax deduction at source—Under section 195—Payment of selling commission to non-resident Dy. CIT v. Allsec Technologies Ltd. (2025) 198 TR (B) 580 (Chen ‘D’-Trib) : 2025 TaxPub(DT) 1004 (Chenn-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Alleged unexplained cash credit due to a clerical error in consolidating assessee’s personal and business balance-sheets Ankur Bansal v. Dy. CIT (2025) 198 TR (A) 535 (Rpr-Trib) : 2025 TaxPub(DT) 897 (Rpr-Trib) Income Tax Act, 1961 - Section 271BA—Penalty under section 271BA—Non-filing of report of under section 92E before due date—Leviability of Priya Blue Industries (P) Ltd. v. Dy. CIT (2025) 198 TR (A) 572 (Ahd-Trib) : 2025 TaxPub(DT) 488 (Ahd-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—AO added entire cash deposits in undisclosed bank account as unexplained income Bajrangbali Tufanbhai Das v. ITO (2025) 198 TR (A) 542 (Srt-Trib) : 2025 TaxPub(DT) 261 (Srt-Trib) Income Tax Act, 1961 - Section 143(3)—Assessment—Addition to income—AO estimated profit at 35% of the total turnover Bajrangbali Tufanbhai Das v. ITO (2025) 198 TR (A) 548 (Srt-Trib) : 2025 TaxPub(DT) 261 (Srt-Trib) Income Tax Act, 1961 - Section 263, Expln. 1(c)—Revision under section 263—Erroneous and prejudicial order—Invocation of jurisdiction during pending appeal Krishnan Saravanan v. Pr. CIT (2025) 198 TR (A) 570 (Chen ‘A’-Trib) : 2025 TaxPub(DT) 211 (Chenn-Trib) : (2025) 210 ITD 567 (Chenn-Trib) Income Tax Act, 1961 - Section 153A—Search and seizure—Assessment under section 153A—Disallowance of bogus expenses—AO made disallowance based on WhatsApp conversations suggesting inflated invoices V.V. Titanium Pigments (P) Ltd. v. Asstt. CIT (2025) 198 TR (A) 562 (Chen-Trib) : 2024 TaxPub(DT) 6238 (Chenn-Trib) Income Tax Act, 1961 - Section 48—Capital gains—Indexed cost of acquisition—Property received via family settlement Rajiv Mehra v. CIT (2025) 198 TR (A) 532 (P&H-HC) : 2024 TaxPub(DT) 5886 (P&H-HC)