| 19985500 | Section : 254 250 234A ... Bang-Trib -- 27 Apr 2026 Alpanayakanahally Channaveerappa Jagadeesh v. Asst. Commissioner of Income Tax, Circle 1(1), Mysore Assessee Appeal Allowed ITA No. 1424/Bang/2025 2026 TaxPub(DT) 2975 (Bang-Trib)
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| 19985400 | Section 92C Transfer Pricing - Determination of ALP - Comparable selection - Functional comparab ... Assessee, a distributor of hearing aids benchmarked its international transactions under TNMM. TPO s...... Bang-Trib -- 27 Apr 2026 Sivantos India Private Limited v. ACIT, Circle 6(1)(1), Bangalore Assessee Appeal Partly Allowed ITA No. 1366/Bang/2024 2026 TaxPub(DT) 2974 (Bang-Trib)
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| 19985300 | Section : 12AB 80G 11(5) ... Bang-Trib -- 27 Apr 2026 M/s. KVG Memorial Trust v. The Commissioner of Income Tax (Exemptions), Bengaluru Assessee Appeal Allowed ITA Nos. 2032 & 2033/Bang/2025 2026 TaxPub(DT) 2973 (Bang-Trib)
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| 19985200 | Section 68 Income from undisclosed sources - Addition under section 68 - Receipt of unsecured loan ... Assessee received unsecured loans of Rs. 63 lakhfrom three lenders namely Manju Goel, Anju Bansal an...... Del-Trib -- 27 Apr 2026 Assistant Commissioner of Income Tax, Ghaziabad v. Satish Bansal Prop. Tara Steel Industries Revenue Appeal Dismissed ITA No. 4079/DEL/2025 2026 TaxPub(DT) 2972 (Del-Trib)
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| 19985100 | Section 14A read with Rule 8D Disallowance under section 14A - Expenditure against exempt income - ... Assessee had made investments of Rs. 200 crores in preference shares of ITI Ltd. but did not earn an...... Del-Trib -- 27 Apr 2026 ACIT, Circle 6 (2), New Delhi, DCIT, Circle 4 (2), New Delhi v. Bharat Sanchar Nigam Ltd., New Delhi, Bharat Sanchar Nigam Ltd., New Delhi v. Addl. CIT, Range 2, New Delhi, ACIT, Circle 4 (2), New Delhi, ACIT, Circle 6 (2), New Delhi ITA No. 961/DEL/2016, ITA No. 2448/DEL/2018, ITA No. 962/DEL/2016, ITA No.1772/DEL/2018, CO No. 241/Del/2016 2026 TaxPub(DT) 2971 (Del-Trib)
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| 19985000 | Section 153C Search and seizure - Assessment under section 153C - Consolidated satisfaction note f ... Search was carried out in the Sanjay Jain and Pankaj Jain Group on 30-06-2019 and 03-07-2019 and the...... Del-Trib -- 27 Apr 2026 Chandra Shekhar Jha v. Dheeraj, DCIT, Central Circle-1, New Delhi Assessee Appeal Allowed ITA Nos. 8920, 8921, 8922 & 8923/Del/2025 2026 TaxPub(DT) 2970 (Del-Trib)
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| 19984900 | Section 80GGC Deduction under section 80GGC - Donation to political parties - Recipient engaged i ... Assessee claimed deduction of Rs. 2,00,000 under section 80GGC being donations of Rs. 1,00,000 each ...... Ahd-Trib -- 27 Apr 2026 Jaimin Maheshbhai Vyas v. The Income Tax Officer, Ward-1(3)(1), Vadodara Assessee Appeal Dismissed I.T.A. No. 516/Ahd/2026 2026 TaxPub(DT) 2969 (Ahd-Trib)
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| 19984800 | Section 10(10AA)(ii) Exemption under section 10(10AA)(ii) - For leave encashment on retirement - ... Assessee claimed exemption for leave encashment received on retirement under section 10(10AA)(ii) in...... Ahd-Trib -- 27 Apr 2026 Madhavanand Bhatt v. Income Tax Office, Ward 7(2)(1), Ahmedabad Assessee Appeal Allowed ITA No. 452/Ahd/2026 2026 TaxPub(DT) 2968 (Ahd-Trib)
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