Income Tax Act, 1961 - Section 80JJAA—Deduction under section 80JJAA—Delayed filing of return—Allowability of Cummins India Ltd. v. Asstt. CIT & Dy. CIT v. Cummins India Ltd. (2026) 202 TR (A) 318 (Pun’C’-Trib) : 2025 TaxPub(DT) 8546 (Pune-Trib) Income Tax Act, 1961 - Section 40A(3)—Disallowance of cash expenditure—AO disallowed payments made through bearer cheques—No banks operating in payees, Village—Validity of HDFC Bank Ltd. v. Addl. CIT/ACIT/Dy. CIT (2026) 202 TR (A) 314 (Pat-Trib) : 2025 TaxPub(DT) 1358 (Pat-Trib) Income Tax Act, 1961 - Section 154—Rectification—Controversial issue—Claim of deduction under section 80JJAA LQ Pay India (P) Ltd. v. Asstt. CIT (2026) 202 TR (A) 326 (Hyd-Trib) : 2025 TaxPub(DT) 1558 (Hyd-Trib) Income Tax Act, 1961 - Section 148—Reassessment—Validity of notice under section 148—Jurisdiction for reassessment proceedings—JAO v FAO TVS Credit Services Ltd. v. Dy. CIT (2026) 202 TR (A) 324 (Mad-HC) : 2025 TaxPub(DT) 3855 (Mad-HC) : (2025) 481 ITR 574 (Mad) Income Tax Act, 1961 - Section 148—Reassessment—Validity of—Proceedings initiated against a deceased person ITO v. Preethi, V. (2026) 202 TR (A) 323 (Karn-HC) : 2025 TaxPub(DT) 881 (Karn-HC) Income Tax Act, 1961 - Section 143(3)—Assessment—Merger of section 143(1) intimation with section 143(3) assessment order—Scope of—Claim of exemption under section 11 on corporate donation B. Narayan Das Shyam Sunder Loya Cure Thalassemia Welfare Trust v. ITO (2026) 202 TR (A) 321 (Hyd-Trib) : 2025 TaxPub(DT) 3945 (Hyd-Trib) Income Tax Act, 1961 - Section 143(2)—Assessment—Validity of notice issued under section 143(2)—Non-compliance with CBDT Instruction No. 225/157/2017/ITA-II, dated 23-6-2017 Basudeb Das v. ITO (2026) 202 TR (A) 320 (Kol-Trib) : 2025 TaxPub(DT) 4123 (Kol-Trib) Income Tax Act, 1961 - Section 115JB—MAT—Book profits under section 115JB—AO made Addition of disallowance under section 14A Cummins India Ltd. v. Asstt. CIT & Dy. CIT v. Cummins India Ltd. (2026) 202 TR (A) 319 (Pun’C’-Trib) : 2025 TaxPub(DT) 8546 (Pune-Trib) Income Tax Act, 1961 - Section 36(1)(iii)—Business deduction under section 36(1)(iii)—Interest on borrowed capital—Investments made in a subsidiary company to acquire controlling interest and providing interest-free advances to a sister concern and its directors Sharp Business System v. CIT (2026) 202 TR (A) 308 (SC) : 2025 TaxPub(DT) 9033 (SC) Income Tax Act, 1961 - Section 148—Reassessment—Notice under section 148A—Change of opinion by AO Rasna (P) Ltd. v. Dy. CIT (2026) 202 TR (A) 323 (Guj-HC) : 2025 TaxPub(DT) 4106 (Guj-HC)