| 20706700 | Section 68 Income from undisclosed sources - Addition under section 68 - Sale Proceeds of Penny S ... Assessee, as legal heir of Late Shri D.K. Jain who died on 18-3-2014, filed return of income for ass...... Del-Trib -- 25 Aug 2026 Usha Jain v. ACIT Assessee Appeal Allowed ITA No.4605/DEL/2025 2026 TaxPub(DT) 8577 (Del-Trib)
|
| 20706800 | Section 154 Rectification under section 154 - NCLT Order - Extinguishment of Claims - Irrecovera ... Assessee-company, originally part of the IL&FS group, underwent resolution under the National Compan...... Del-Trib -- 25 Aug 2026 ACIT v. Indo Enviro Integrated Solutions (P) Ltd. Revenue Appeal Dismissed Assessee Appeal Dismissed ITA 9121/DEL/2025, CO 60/Del/2026 (In ITA 9121/DEL/2025) 2026 TaxPub(DT) 8578 (Del-Trib)
|
| 20706900 | Section 37(1) Business expenditure - Bogus Purchases - Third-party Statement - No independent ap ... Assessee, engaged in repair and construction work, made purchases of Rs. 14,00,672 from M/s. Forever...... Del-Trib -- 25 Aug 2026 Amit Agarwal v. Income Tax Officer Assessee Appeal Partly Allowed ITA 4384/DEL/2026 2026 TaxPub(DT) 8579 (Del-Trib)
|
| 20707000 | Section 56(2)(viib) Income from other sources - Addition under section 56(2)(viib) - Share Premiu ... Assessee issued share warrants on 15-9-2016 at a premium of Rs. 510.30 per warrant based on a valuat...... Del-Trib -- 25 Aug 2026 Hero Fincorp Limited v. DCIT Assessee Appeal Allowed ITA No.3094/DEL/2025 2026 TaxPub(DT) 8580 (Del-Trib)
|
| 20707100 | Section 10(10B) Exemption under section 10(10B) - BSNL Voluntary Retirement Scheme Compensation - ... Assessee, an employee of BSNL, received compensation under the BSNL Voluntary Retirement Scheme, 201...... Ahd-Trib -- 25 Aug 2026 Mayank Gunvantray Joshi v. Income Tax Officer Assessee Appeal Allowed I.T.A. Nos.1470&1471/Ahd/2026 2026 TaxPub(DT) 8581 (Ahd-Trib)
|
| 20707200 | Section 263 Revision under section 263 - Erroneous and Prejudicial Order - Section 37 vs. Section ... Assessee filed its return of income admitting total income of Rs. 17,23,300. During reopened assessm...... Ahd-Trib -- 25 Aug 2026 Mitesh Shah v. ITO Assessee Appeal Allowed ITA No. 1304/Ahd/2026 2026 TaxPub(DT) 8582 (Ahd-Trib)
|
| 20707300 | Section 69A Income from undisclosed sources - Addition under section 69A - Cash Deposits - Double ... Assessee, an orthopedic surgeon, filed his return for assessment year 2012-13 declaring income of Rs...... Del-Trib -- 25 Aug 2026 Vivek Logani v. ITO Assessee Appeal Partly Allowed ITA 6070/DEL/2026 2026 TaxPub(DT) 8583 (Del-Trib)
|
| 20707400 | Section 11(2) Charitable trust - Exemption under section 11 - Accumulation of Income - Filing of ... Assessee, a charitable trust registered under section 12A, claimed deduction under section 11(2) for...... Del-Trib -- 25 Aug 2026 Friends Associates Charitable Trust v. ITO Assessee Appeal Allowed ITA 6252/DEL/2026 2026 TaxPub(DT) 8584 (Del-Trib)
|
| 20707500 | Section 147 Reassessment - Validity - Notice under section 148 issued after 1-4-2021 - Old regime ... AO issued a notice under section 148 of the Act dated 31-3-2021 to the assessee on 1-4-2021 at 07:12...... Del-Trib -- 25 Aug 2026 Chitra Lekha Gupta v. ITO Assessee Appeal Partly Allowed ITA 6147/DEL/2026 2026 TaxPub(DT) 8585 (Del-Trib)
|
| 20705400 | Section 54B Capital gains - Exemption under section 54B - Purchase of agricultural land - Eligib ... Assessee claimed exemption under section 54B for investment of Rs. 73,80,000 in purchase of land at ...... Pune-Trib -- 24 Aug 2026 Namdeo Janku Thorat v. Income Tax Officer Assessee Appeal Partly Allowed ITA No. 1481/PUN/2025 2026 TaxPub(DT) 8564 (Pune-Trib)
|
|