Income Tax Act, 1961 - Section 69—Income from undisclosed sources—Addition under section 69—On-money payment—Search in third party case—Electronic evidence without corroboration—No cross-examination of persons whose statements were relied upon Bharat Kumar Mali v. Asstt. CIT (2026) 204 TR (A) 79 (Mum ‘B’-Trib) : 2026 TaxPub(DT) 1973 (Mum ‘B’-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources.—Addition under section 68—Cash deposits—Money lending business—Repetitive deposits and withdrawals ITO v. Chinnan Vaithyalingam (2026) 204 TR (A) 79 (Chen ‘A’-Trib) : 2026 TaxPub(DT) 1659 (Chenn-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Unexplained cash deposits—Client fund—Treatment as Business Turnover —Applicability of section 44AD Mukhtar Abdul Pasha v. ITO (2026) 204 TR (A) 78 (Bang ‘B’-Trib) : 2026 TaxPub(DT) 1454 (Bang ‘B’-Trib) Income Tax Act, 1961 - Section 69, 37(1)—Income from undisclosed sources—Addition under section 69—Unexplained investment—Profit from real estate—Estimation of expenditure at 50 per cent Madhusudan Reddy Pasham v. ACIT (2026) 204 TR (A) 80 (Hyd-Trib) : 2026 TaxPub(DT) 737 (Hyd-Trib) Income Tax Act, 1961 - Section 54F—Capital gains—Exemption under section 54F—Investment in new residential property—Unregistered purchase ITO v. Sangeeta Nareshkumar Mehta (2026) 204 TR (A) 73 (Mum-Trib) : 2026 TaxPub(DT) 2387 (Mum-Trib) Income Tax Act, 1961 - Section 54F—Capital gains—Exemption under section 54F—Deposit in the CGAS vis-a-vis proportionate computation mechanism under sub-section (1) Sumit H. Bhagchandani v. Dy. CIT (2026) 204 TR (A) 72 (Ahm-Trib) : 2026 TaxPub(DT) 1858 (Ahd-Trib) : (2026) 217 ITD 573 (Ahd-Trib) Income Tax Act, 1961 - Section 54B/54F—Capital gains—Deduction under section 54B—Joint Development Agreement—Transfer of land used for agricultural purposes Popatrao Dashrathrao Suryawanshi v. Income Tax Officer (2026) 204 TR (A) 71 (Pune ‘B’-Trib) : 2026 TaxPub(DT) 1455 (Pune ‘B’-Trib) Income Tax Act, 1961 - Section 50—Capital gains—Applicability of section 50—New asset added to block before year-end Windston Springs (P) Ltd. v. Dy. Commissioner of Income Tax (2026) 204 TR (A) 71 (Mum ‘G’-Trib) : 2026 TaxPub(DT) 1069 (Mum-Trib) Income Tax Act, 1961 - Section 37(1)—Business expenditure—Stamp duty for renewal of mining lease—Allowability Bandekar Brothers (P) Ltd. v. Asstt. CIT (2026) 204 TR (A) 70 (Panaji-Trib) : 2026 TaxPub(DT) 1852 (Panaji-Trib) Income Tax Act, 1961 - Section 139(5)—Revised return—Change of depreciation method from SLM to WDV Commissioner of Income Tax, Gandhinagar v. Gujarat State Energy Generation Ltd. (2026) 204 TR (A) 85 (Guj-HC) : 2026 TaxPub(DT) 2486 (Guj-HC)