Income Tax Act, 1961 - Section 2(22)(e)—Dividend—Deemed dividend under section 2(22)(e)—Assessee, not a shareholder at all Jt. CIT v. Aban Investments (P) Ltd. (2022) 188 TR (A) 384 (Chen-Trib) : 2022 TaxPub(DT) 4014 (Chenn-Trib) Income Tax Act, 1961 - Section 37(1)—Business expenditure—Prior period expenses—Prior period expenses crystallised in the assessment year under consideration VRL Logistics Ltd. v. Asstt. CIT (2022) 188 TR (A) 406 (Bang-Trib) : 2022 TaxPub(DT) 2430 (Bang-Trib) : (2022) 95 ITR (Trib) 221 (Bang-Trib) Income Tax Act, 1961 - Section 36(1)(va)—Business deduction under section 36(1)(va)—Late payment of employee’s contribution to PF and ESI—Allowability P. Anand Vardhan Reddy v. Asstt. DIT (2022) 188 TR (A) 400 (Bag-Trib) : 2022 TaxPub(DT) 1079 (Bang-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Receipt of share capital/premium Potent Foods (P) Ltd. v. ITO (2022) 188 TR (A) 418 (Del-Trib) : 2022 TaxPub(DT) 3252 (Del-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Introduction of capital by partners of assessee-firm Asstt. CIT v. Kraft Laminate (2022) 188 TR (A) 418 (Ahd-Trib) : 2022 TaxPub(DT) 1999 (Ahd-Trib) Income Tax Act, 1961 - Section 54—Capital gains—Period of holding—From date of allotment or date of registration Sandeep Tiwari v. ITO (2022) 188 TR (A) 413 (Del-Trib) : 2022 TaxPub(DT) 1098 (Del-Trib) Income Tax Act, 1961 - Section 40A(3)—Business disallowance under section 40A(3)—Cash payments exceeding prescribed limit—Payments through bearer cheques Shree Buildcon & Associates v. Jt. CIT (2022) 188 TR (A) 412 (Pune-Trib) : 2022 TaxPub(DT) 3491 (Pune-Trib) : (2022) 195 ITD 671 (Pune-Trib) Income Tax Act, 1961 - Section 56(2)(viib)—Income from other sources—Addition under section 56(2)(viib)—Issuance of shares at premium—AO presumed that share premium received by assessee in excess of the face value Potent Foods (P) Ltd. v. ITO (2022) 188 TR (A) 415 (Del-Trib) : 2022 TaxPub(DT) 3252 (Del-Trib) Income Tax Act, 1961 - Section 14—Head of income—Business income or Capital gains—Income from sale of shares—Use of own funds to make investment Sheetal Mohta v. Asstt. CIT (2022) 188 TR (A) 388 (Kol-Trib) : 2022 TaxPub(DT) 2664 (Kol-Trib) Income Tax Act, 1961 - Section 12AA—Charitable trust—Registration under section 12AA—Denial of registration —Assessee provided education and training in the field of remote sensing for preservation of environment Haryana State Remote Sensing Application Centre v. CIT (2022) 188 TR (A) 388 (Del-Trib) : 2022 TaxPub(DT) 1258 (Del-Trib) : (2022) 193 ITD 706 (Del-Trib)