Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Amount advanced for purchase of property ITO v. Fascination India (2022) 188 TR (A) 306 (Del-Trib) : 2022 TaxPub(DT) 4000 (Del-Trib) Income Tax Act, 1961 - Section 56(2)—Income from other sources—Under section 56(2)(viii)—Receipt of interest on compensation/enhanced compensation under section 28 of the Land Acquisition Act Madhav Pandharinath Kande v. ITO (2022) 188 TR (A) 305 (Pune-Trib) : 2022 TaxPub(DT) 3664 (Pune-Trib) : (2022) 195 ITD 579 (Pune-Trib) Income Tax Act, 1961 - Section 54—Capital gains—Deduction under section 54—Deduction available even if new property not handed over or registered ITO v. V.C. Chandiok (HUF) (2022) 188 TR (A) 301 (Del-Trib) : 2022 TaxPub(DT) 4703 (Del-Trib) Income Tax Act, 1961 - Section 40A(3)—Business disallowance under section 40A(3)—Cash payment in excess of prescribed limit—Payment made to the State Government entities in legal tender Dy. CIT v. Vinod Arora (2022) 188 TR (A) 298 (Asr-Trib) : 2022 TaxPub(DT) 3437 (Amr-Trib) : (2022) 194 ITD 605 (Amr-Trib) Income Tax Act, 1961 - Section 54F—Capital gains—Deduction under section 54F—Three residential houses in two different floors Jayashree Sahoo v. ITO (2022) 188 TR (A) 303 (Cuttack-Trib) : 2022 TaxPub(DT) 4521 (Ctk-Trib) Income Tax Act, 1961 - Section 80G(5)—Deduction under section 80G(5)—Approval—Same CIT(E) granted registration under section 12AA Malla Foundation v. CIT(E) (2022) 188 TR (A) 315 (Bang-Trib) : 2022 TaxPub(DT) 2002 (Bang-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Capital introduced by partners of the firm M.D. Industries v. ITO (2022) 188 TR (A) 308 (Srt-Trib) : 2022 TaxPub(DT) 3922 (Srt-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Under section 68—LTCG on sale of shares Rachna Agarwal v. ITO (2022) 188 TR (A) 311 (Kol-Trib) : 2022 TaxPub(DT) 3633 (Kol-Trib) Income Tax Act, 1961 - Section 68—Income from undisclosed sources—Addition under section 68—Unexplained cash credits Atul H. Patel v. ITO (2022) 188 TR (A) 310 (Ahd-Trib) : 2022 TaxPub(DT) 3135 (Ahd-Trib) : (2022) 195 ITD 297 (Ahd-Trib) Income Tax Act, 1961 - Section 79—Loss—Carry forward and set-off—Change in shareholding Aster Rail (P) Ltd. v. Dy. CIT (2022) 188 TR (A) 315 (Hyd-Trib) : 2022 TaxPub(DT) 4600 (Hyd-Trib)