| 19918400 | Section 68 Income from undisclosed sources - Addition under section 68 - Receipt of unsecured loan ... AO received information from the Investigation Wing pursuant to search actions conducted in the case......
Mum-Trib -- 13 Apr 2026
DCIT CC 7(1), Mumbai v. Vilpaben Pranavbhai Vora
ITA No. 7595/Mum/2025, C.O. No. 21/Mum/2026
2026 TaxPub(DT) 2500 (Mum-Trib)
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| 19918300 | Section 80P Deduction under section 80P - Co-operative society - Whether non-filing of return autom ... Assessee, a co-operative credit society, had deposits aggregating to Rs. 4.09 crores during the rele......
Ahmedabad SMC Bench -- 13 Apr 2026
The Vasudha Credit & Supply Co.Op Society Ltd. v. The Income Tax Officer, Ward-4, Gandhinagar Assessee Appeal Allowed
ITA No. 2474/Ahd/2025
2026 TaxPub(DT) 2499 (Ahmedabad SMC Bench)
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| 19918200 | Section 271(1)(c) Penalty under section 271(1)(c) - Concealment or furnishing of inaccurate particul ... Assessee filed her return of income for assessment year 2014-15 declaring total income of Rs. 3.75 l......
Ahmedabad SMC Bench -- 13 Apr 2026
Usha Dilipbhai Shah v. The Income Tax Officer, Ward-3(5), Ahmedabad Assessee Appeal Allowed
ITA No. 2253/Ahd/2025
2026 TaxPub(DT) 2498 (Ahmedabad SMC Bench)
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| 19911900 | Section 92C Transfer Pricing - Determination of ALP - Comparable selection - Functional disimilari ... Assessee engaged in distribution of TV channels entered into international transactions with AEs. TP......
Del-Trib -- 10 Apr 2026
Kamla Yadav v. ACIT Assessment Unit New Delhi Assessee Appeal Allowed
ITA No.1554/Del/2025
2026 TaxPub(DT) 2484 (Del-Trib)
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| 19911800 | Section 144C(13) Assessment - Under section 144C(13) - Non-compliance with DRP directions - ... AO passed a draft assessment order proposing transfer pricing adjustment, against which the assessee......
Del-Trib -- 10 Apr 2026
Midea India Pvt. Ltd. v. Assessment Unit, Income Tax Department (Jurisdictional Assessing Officer: DCIT, Circle-1(1), Gurgaon, Haryana Assessee Appeal Allowed
ITA No.4993/Del/2019
2026 TaxPub(DT) 2483 (Del-Trib)
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| 19911700 | Section 56(2)(viib) Income from other sources - Addition under section 56(2)(viib) - Issuance of sh ... Assessee issued shares at a substantial premium and obtained a valuation report from a Chartered Acc......
Del-Trib -- 10 Apr 2026
ITO, Ward-8(1) New Delhi v. Ecosphere Agrofarms Pvt. Ltd. Revenue Appeal Dismissed
ITA No.4993/Del/2019
2026 TaxPub(DT) 2482 (Del-Trib)
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| 19911600 | Section 92C Transfer Pricing - Determination of ALP - Notional interest on outstanding receivable ... TPO treated outstanding receivables from AEs as a separate international transaction and imputed not......
Del-Trib -- 10 Apr 2026
Warner Media India P. Ltd. v. ACIT Circle 25(1) New Delhi Assessee Appeal Allowed
ITA No.1384/Del/2022
2026 TaxPub(DT) 2481 (Del-Trib)
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| 19911500 | Section : 143(3) 144C(13) 144C(5) 36(1)(va) 143(1)(a) 115JB ...
Del-Trib -- 10 Apr 2026
Rategain Travel Technologies Limited v. Assessment Unit, Income Tax Department Assessee Appeal Allowed
ITA No. 5317/Del/2024
2026 TaxPub(DT) 2480 (Del-Trib)
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