| 20840400 | Section 145 Accounting method - Rejection - Estimation of net profit rate - -- AO rejected the books of accounts as assessee did not furnish evidence in support of purchases, sale......
Ahd-Trib -- 23 Sep 2026
Himan Jayantbhai Parikh v. Income Tax Officer Assessee Appeal Allowed
ITA No. 420/AHD/2026
2026 TaxPub(DT) 9484 (Ahd-Trib)
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| 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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| 20578400 | Section 68 Income from undisclosed sources - Addition under section 68 - Sundry creditors and uns -- AO rejected books under section 145(3) and estimated income under section 144, and also made separat......
Nag-Trib -- 19 May 2026
ACIT v. Prashant Construction Company Revenue Appeal Partly Allowed
ITA No. 136/NAG/2025
2026 TaxPub(DT) 7603 (Nag-Trib)
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| 20140400 | Section 5 Section 145 Income - Accrual - Deferment of upfront time-share membership fee over contr -- Assessee, engaged in time-share business, enrolled members on payment of membership fees upfront or ......
Mad-HC -- 28 Apr 2026
Commissioner of Income-tax, LTU v. Mahindra Holidays & Resorts (India) Ltd. Appeal Dismissed
Tax Case (Appeal) No. 1419 of 2010
2026 TaxPub(DT) 4278 (Mad-HC) : (2026) 491 ITR 0501
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