| 20130200 | Section : 143(3) 144C(13) 292B ... Del-Trib -- 21 May 2026 Singtel Global (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax, Circle-22(2), New Delhi Assessee Appeal Allowed ITA No. 2001/Del/2022 2026 TaxPub(DT) 4181 (Del-Trib)
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| 20130300 | Section : 132 143(3) 148B 143(2) 148/148B 132A 133A 139 142(1) 147 153A 1534) 6 132/132 ... Del-Trib -- 21 May 2026 Rajesh Bansal & Malwa Packaging v. DCIT, Central Circle-19, Delhi, ACIT, Delhi v. Malwa Packaging Revenue Appeal Dismissed ITA Nos. 6115, 5756 & 7586/Del/2025 2026 TaxPub(DT) 4182 (Del-Trib)
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| 20130400 | Section : 143(3) 69A 133(6) ... Del-Trib -- 21 May 2026 Assistant Commissioner of Income Tax, New Delhi v. Jagriti Plastics Limited, Jagriti Plastics Limited v. Assistant Commissioner of Income Tax, New Delhi ITA No. 4978/DEL/2024 & C.O. No. 50/DEL/2025 2026 TaxPub(DT) 4183 (Del-Trib)
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| 20130500 | Section : 132 148 143(2) 147 148B 142(1) 133(6) 37(1) 206AB 40A(3) 132(4A) 114 (4A) 256 ... Del-Trib -- 21 May 2026 M/s. Al-Dua Agro Food Processing Pvt. Ltd. v. Deputy Commissioner of Income Tax, Central Circle-1, Faridabad, Assistant Commissioner of Income Tax, Central Circle-1, Faridabad v. M/s Al-Dua Agro Food Processing Pvt. Ltd. Assessee Appeal Partly Allowed Revenue Appeal Dismissed ITA Nos. 7190 to 7193/DEL/2025, 590 & 591/DEL/2026, 705 & 706/DEL/2026 2026 TaxPub(DT) 4185 (Del-Trib)
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| 20129400 | Section 263, 80-IB(13), 80IA(9) Revision under section 263 - Erroneous and prejudicial assessment o ... AO allowed deduction under section 80-IB on the full gross total income without reducing it by the d...... Del-Trib -- 20 May 2026 Sarla Fashion Garments v. Commissioner of Income Tax-XI, New Delhi Assessee Appeal Allowed I.T.A. No. 1799/Del/2006 2026 TaxPub(DT) 4173 (Del-Trib)
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| 20129500 | Section 92CA Rule 10B(2)(d) Transfer Pricing - Determination of ALP - Selection of comparables - ... Assessee was engaged in wholesale trading of electronic control units, fuel injection parts and CNG ...... Del-Trib -- 20 May 2026 Astemo India Private Limited, (Formerly known as Hitachi Astemo India Private Limited) v. Addl. CIT, National E-assessment Centre, New Delhi Appeal Partly Allowed ITA Nos. 523/Del./2021 & 142/Del./2022 2026 TaxPub(DT) 4174 (Del-Trib)
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| 20129600 | Section 80-IC, 92CA Transfer pricing - Specified Domestic Transaction - Inconsistent filters for ... Assessee had an eligible unit under section 80-IC at Nalagarh which transferred goods to non-eligibl...... Del-Trib -- 20 May 2026 Elofic Industries Limited v. ACIT, Circle 7(1), Delhi Assessee Appeal Partly Allowed ITA No. 489/Del./2022 2026 TaxPub(DT) 4175 (Del-Trib)
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| 20129700 | Section 68 Income from undisclosed sources - Addition under section 68 - Accommodation entry - F ... Assessee received information from the investigation wing that it had received an accommodation entr...... Ahd-Trib -- 20 May 2026 Praspack Industries Pvt. Ltd. v. The ACIT, Circle, Mehsana Assessee Appeal Allowed I.T.A. No. 2681/Ahd/2025 2026 TaxPub(DT) 4176 (Ahd-Trib)
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| 20129800 | Section : 147 144 144B 271(1)(c) 148A 139 148A(d) ... Ahd-Trib -- 20 May 2026 Rameshbhai Rayjibhai Parmar v. Income Tax Officer, Ward -1(2)(2), Vadodara Assessee Appeal Allowed I.T.A. Nos. 2663 & 2664/Ahd/2025 2026 TaxPub(DT) 4177 (Ahd-Trib)
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| 20129900 | Section 90 Rule 128 Foreign tax credit - Delay in filing of Form No. 67 - Allowability of - ... Assessee claimed foreign tax credit of Rs. 10,15,79,090 before AO on account of tax paid by its Sing...... Ahd-Trib -- 20 May 2026 Axis Bank Limited v. Asstt. Commissioner of Income Tax, Cir. 1(1)(1), Ahmedabad, Asstt. Commissioner of Income Tax, Cir. 1(1)(1), Ahmedabad v. Axis Bank Limited Assessee Appeal Allowed Revenue Appeal Dismissed ITA Nos. 611 & 612/Ahd/2025, 563 & 564/Ahd/2025 2026 TaxPub(DT) 4178 (Ahd-Trib)
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