Income Tax Act, 1961 - Section 2(15), 11—Charitable trust—Exemption under section 11—Medical relief—Receipts from insurance companies Smt. Vimal Chawla Charitable Trust v. ITO (Exemption) (2026) 203 TR (A) 306 (Del-Trib) : 2026 TaxPub(DT) 4299 (Del-Trib) Income Tax Act, 1961 - Section 270A—Penalty under section 270A—Misreporting or under-reporting of income —Quantum addition already deleted Haresh Damji Shah v. Income Tax Officer (2026) 203 TR (A) 339 (Mum-Trib) : 2026 TaxPub(DT) 4164 (Mum-Trib) Income Tax Act, 1961 - Section 263—Revision under section 263—Erroneous and prejudicial assessment order —Pr. CIT invoked section 263 to treat jewellery purchase expenses as perquisite under section 17(2) in absence of employer-employee relationship Ajay Kumar Singh v. Pr. CIT (Central)-1 (2026) 203 TR (A) 338 (Del-Trib) : 2026 TaxPub(DT) 4160 (Del-Trib) Income Tax Act, 1961 - Section 69A—Income from undisclosed sources—Addition under section 69A in respect of Unsecured loan received from a company allegedly involved in providing accommodation entries—Validity of Kalpana Ramesh Jain v. Deputy Commissioner of Income Tax, Central Circle- 4(3)(1), Mumbai (2026) 203 TR (A) 322 (Mum-Trib) : 2026 TaxPub(DT) 4157 (Mum-Trib) Income Tax Act, 1961 - Section 92C—Transfer Pricing—Allocation of software cost to AEs on cost-to-cost basis —TPO applied mark-up SRF Ltd. v. Assistant or Deputy Commissioner of Income Tax (2026) 203 TR (B) 342 (Del-Trib) : 2026 TaxPub(DT) 3570 (Del-Trib) Income Tax Act, 1961 - Section 35ABB—Business deduction under section 35ABB—Amortization of 3G and BWA spectrum charges—Allowability of ACIT v. Bharat Sanchar Nigam Ltd. (2026) 203 TR (A) 311 (Del-Trib) : 2026 TaxPub(DT) 2971 (Del-Trib) Income Tax Act, 1961 - Section 43B—Business disallowance under section 43B—Deduction on actual payment —Outstanding principal amount of loan from Government of India ACIT v. Bharat Sanchar Nigam Ltd. (2026) 203 TR (A) 313 (Del-Trib) : 2026 TaxPub(DT) 2971 (Del-Trib) Income Tax Act, 1961 - Section 194H—Tax deduction at source—Under section 194J—IUC charges paid to international operators ACIT v. Bharat Sanchar Nigam Ltd. (2026) 203 TR (A) 336 (Del-Trib) : 2026 TaxPub(DT) 2971 (Del-Trib) Income Tax Act, 1961 - Section 80GGC—Deduction under section 80GGC—Donation to political parties—Recipient engaged in providing accommodation entries Jaimin Maheshbhai Vyas v. Income Tax Officer (2026) 203 TR (A) 324 (Ahm-Trib) : 2026 TaxPub(DT) 2969 (Ahd-Trib) Income Tax Act, 1961 - Section 10(10AA)(ii)—Exemption under section 10(10AA)(ii)—Leave encashment on retirement —Exemption limit Madhavanand Bhatt v. Income Tax Office (2026) 203 TR (A) 307 (Del-Trib) : 2026 TaxPub(DT) 2968 (Ahd-Trib)