| 19468000 | Section 145(3) Accounting method - Rejection - Based on a flawed calculation and ignored actual qua -- AO rejected assessee|s books of accounts and estimated income by applying a Gross Profit (GP) rate o......
Del-Trib -- 19 Dec 2025
Smt. Nidhi Rani, Haryana v. ITO Ward-1, Panipat Assessee Appeal Allowed
ITA No. 3323/Del/2023
2025 TaxPub(DT) 8908 (Del-Trib)
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| 19245200 | Section 145(3) Accounting method - Rejection - Ad hoc estimation of income at 2% of total sales by -- Assessee, engaged in the business of livestock, declared a total turnover of Rs. 165 crores, with a ......
Del-Trib -- 08 Oct 2025
Mohd. Gulzar v. ITO Assessee Appeal Partly Allowed
ITA No. 4097/DEL/2024
2025 TaxPub(DT) 7344 (Del-Trib)
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| 18916300 | Section 145A Accounting method - Valuation of closing stock - Change in method from LIFO to ICDS- -- Assessee, a partnership firm engaged in manufacturing and selling gold and silver ornaments, had con......
Kol-Trib -- 22 Jul 2025
Chandra Bros. v. ITO Assessee Appeal Partly Allowed
ITA No. 1572/KOL/2024
2025 TaxPub(DT) 5457 (Kol-Trib)
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| 18862000 | Section 145 Accounting method - Revenue recognition - For real estate developer - Project Comple -- Assessee, a real estate developer, was engaged in constructing a housing project on its own land. It......
Ahd-Trib -- 03 Jul 2025
Vyapti Enterprise v. ITO Assessee Appeal Allowed
ITA No. 835/Ahd/2024
2025 TaxPub(DT) 5095 (Ahd-Trib)
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| 18860300 | Section 145(3) Accounting method - Rejection - Estimation of profit - AO made piecemeal, separate -- Assessee was engaged in trading electronic appliances. A survey under section 133A was conducted, an......
Pat-Trib -- 01 Jul 2025
Murli Manohar Ganeriwal v. ITO Assessee Appeal Partly Allowed
ITA No. 212/PAT/2013
2025 TaxPub(DT) 5078 (Pat-Trib)
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| 18824000 | Section 145(3) Accounting method - Rejection - Estimation of income on bogus purchases and applic -- Assessee, engaged in manufacturing and trading copper products, faced scrutiny for alleged bogus pur......
Ahd-Trib -- 25 Jun 2025
ITO v. Madhav Copper Ltd. In favour of assessees.
ITA Nos. 254, 255 and 256/Ahd/2024, ITA Nos. 274, 275 and 276/Ahd/2024
2025 TaxPub(DT) 4832 (Ahd-Trib)
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| 18817700 | Section 145(3) Accounting method - Rejection - Addition of cash deposits and rejection of books fo -- Assessee, an individual engaged in the business of manufacturing and trading gold and silver ornamen......
Ahd-Trib -- 20 Jun 2025
Ankit Umeshkumar Shah v. ITO Assessee Appeal Allowed
ITA No. 1815/Ahd/2024
2025 TaxPub(DT) 4769 (Ahd-Trib)
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| 18687600 | Section 145 Accounting method - Revenue recognition - Royalty income and revenue uncertainty
-- Assessee, engaged in manufacturing and marketing slurry pumps, entered into a sub-license agreement ......
Del-Trib -- 06 Jun 2025
Weir Mineral (India) (P) Ltd. v. Dy. CIT Partly in assessee|s favour.
ITA No. 4713/DEL/2019
2025 TaxPub(DT) 3897 (Del-Trib)
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