| 20591300 | Section 4 Section 145 Income - Taxability of notional income - Estimation of profit on unsold flat -- Assessee, engaged in real estate development, followed the percentage completion method for revenue ......
Kol-Trib -- 04 Aug 2026
Biswa Bijoy Ghosh v. DCIT Assessee Appeal Allowed
I.T.A. No. 3167/Kol/2025
2026 TaxPub(DT) 7732 (Kol-Trib)
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| 20435300 | Section 145(3) Accountimg method - Rejection - Estimation of profit
- -- Assessee, engaged in trading of copper scrap, made purchases from various suppliers. AO disallowed 1......
Srt-Trib -- 06 Jul 2026
Rajesh Kishanlal Jain v. The DCIT, Circle-1(1)(1), Surat Assessee Appeal Allowed Revenue Appeal Dismissed
I.T.A. Nos. 573, 574 & 665/Srt/2025
2026 TaxPub(DT) 6328 (Srt-Trib)
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| 20343500 | Section 145(3) Accounting method - Rejection - Estimation of Gross Profit - -- Assessee, a partnership firm engaged in wholesale trading of tobacco products, filed its return decl......
Pune-Trib -- 02 Jul 2026
Rajesh Trading Company v. CIT(A)/NFAC, Delhi Partly in assessee|s favour
ITA No. 2782/PUN/2025
2026 TaxPub(DT) 5558 (Pune-Trib)
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| 20264600 | Section 145(3) Accounting method - Rejection - Bank credits in personal account - Internal trans -- Assessee, an individual with proprietary concerns, filed return declaring income of Rs. 9,50,460 and......
Ahd-Trib -- 23 Jun 2026
Pankaj Jhumarmal Bothra v. Income Tax Officer, Ward-5(3)(2), Ahmedabad In assessee|s favour
ITA Nos. 422 to 425/Ahd/2026
2026 TaxPub(DT) 5065 (Ahd-Trib)
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| 20211400 | Section 145 Accounting method - Valuation of closing stock - Addition for branch office stock diffe -- AO noticed that while the net change in inventory was Rs. 62,17,477, the assessee claimed change of ......
Chd-Trib -- 02 Jun 2026
M/s Prontos Private Limited v. ITO, Ward, Parwanoo In assessee|s favour
ITA No. 1303/CHANDI/2025
2026 TaxPub(DT) 4638 (Chd-Trib)
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| 20280900 | Section 145 Accounting method - Estimation of profit - On advances received under percentage comp -- Assessee, a builder and developer, received advances from customers of Rs. 1,30,04,001. AO, applying......
Rkt-Trib -- 22 Apr 2026
Shree Madhav Developers v. The DCIT, Circle -1, Jamnagar Assessee Appeal Allowed
ITA No. 558/RJT/2025
2026 TaxPub(DT) 5228 (Rkt-Trib)
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| 20205600 | Section 145(3) Accounting method - Rejection - Estimation of profit - No defect pointed out -- Assessee, a sole distributor of agricultural inputs, made total sales of Rs.38,31,82,335, of which R......
Kol-Trib -- 15 Apr 2026
Jaya Chandra v. ITO, Ward 43(1), Kolkata In assessees favour.
ITA No. 2340/KOL/2025
2026 TaxPub(DT) 4580 (Kol-Trib)
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| 20023100 | Section 37(1) Business expenditure - Ad hoc disallowance of cash expenses - Books of account -- Assessee was engaged in trading of tendu leaves in forest areas where banking facilities were unavai......
Raipur Bench -- 10 Apr 2026
Ajay Agrawal v. The Assistant Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) In assessee|s favour
ITA No. 710/RPR/2025
2026 TaxPub(DT) 3350 (Raipur Bench)
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