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Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Assessee failed to explain source of cash deposit in saving bank deposit Varun Gupta v. ITO (2021) 181 TR (A) 295 (Del-Trib) : 2020 TaxPub(DT) 4994 (Del-Trib) Income Tax Act, 1961 - Section 54F—Capital gains—Deduction under section 54F—Land purchased vide different sale deeds merged together to constitute a single plot of land Rohan Agarwal v. Asstt. CIT (2021) 181 TR (A) 294 (Jp-Trib) : 2020 TaxPub(DT) 5616 (Jp ‘A’-Trib) : (2020) 82 ITR (Trib) 39 (Jp ‘A’-Trib) Income Tax Act, 1961 - Section 40A(3)—Business disallowance under section 40A(3)—Cash payments in excess of prescribed limit—Payment made by builder against purchase of land out of commercial expediency Asstt. CIT v. Virasha Infrastructure (2021) 181 TR (A) 294 (Ind-Trib) : 2021 TaxPub(DT) 2191 (Ind-Trib) Income Tax Act, 1961 - Section 35(1)—Business deduction under section 35(1)—Research and development work—Weighted deduction—Approval granted to donee organization was withdrawn with retrospective effect MRC Transolutions (P) Ltd. v. Asstt. CIT (2021) 181 TR (A) 286 (Pune-Trib) : 2021 TaxPub(DT) 724 (Pune-Trib) Income Tax Act, 1961 - Section 37(1)—Business expenditure—Interest on delay in payments of Federal or State taxes overseas Tata Consultancy Services Ltd. v. Dy. CIT (2021) 181 TR (A) 291 (Mum-Trib) : 2020 TaxPub(DT) 4585 (Mum-Trib) Income Tax Act, 1961 - Section 37(1)—Capital or revenue expenditure—Club membership expenditure—Life membership fee Asstt. CIT v. Morgan Stanley India Co. (P) Ltd. (2021) 181 TR (A) 291 (Mum ‘J’-Trib) : 2020 TaxPub(DT) 3406 (Mum ‘J’-Trib) Income Tax Act, 1961 - Section 72—Loss—Carry forward and set off—Set-off of carried forward business loss against short term capital gain arising from sale of depreciable assets ITO v. Destimony India Services (P) Ltd. (2021) 181 TR (A) 303 (Mum-Trib) : 2021 TaxPub(DT) 1488 (Mum-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—LTCG on sale of shares Mukesh Mittal v. ITO (2021) 181 TR (A) 296 (Del-Trib) : 2021 TaxPub(DT) 1777 (Del-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A—Assessee failed to explain source of cash deposit in bank account Leela Devi v. ITO (2021) 181 TR (A) 301 (Del-Trib) : 2021 TaxPub(DT) 732 (Del-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Unexplained share capital—Assessee failed to discharge its initial burden on this account Pr. CIT v. SRM Systems and Software (P) Ltd. (2021) 181 TR (A) 299 (Mad-HC) : 2021 TaxPub(DT) 1146 (Mad-HC) : (2021) 433 ITR 111 (Mad)