Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 22-Feb-2025 -- Section 36 Section 69 Section 132... 2025 TaxPub(GST) 621 (Cal-HC) Vishal Kumar Arya v. UOI , Cal-HCC.R.M. (SB) 19 of 2025 22-Feb-2025 -- Section 107(4) Section 29... 2025 TaxPub(GST) 620 (All-HC) Rajveer Constructions v. State of UP & Ors. , All-HCWrit Tax No. 1834 of 2024 22-Feb-2025 -- Section 107 Section 29(2)(e)... 2025 TaxPub(GST) 619 (Cal-HC) Md. Firoz v. Asstt. Commr. , Cal-HCWPA 30825 of 2024 22-Feb-2025 -- Section 73 Section 75(4)... 2025 TaxPub(GST) 618 (All-HC) Jain Distributors v. State of U.P. , All-HCWrit Tax No. 83 of 2025 22-Feb-2025 -- Section 16(4) Section 73 Section 16(5)... 2025 TaxPub(GST) 617 (Gau-HC) ITI Ltd. v. UOI & Ors. , Gau-HCWP (C)/184/2024 22-Feb-2025 -- Section 16(4) Section 39... 2025 TaxPub(GST) 616 (Mad-HC) Excel Engineering Enterprises v. UOI , Mad-HCW.P. No. 13932 of 2021 and W.M.P. Nos. 14800 & 14802 of 2021 22-Feb-2025 -- Section 37C Section 142 Section 169(1)(c) Section 142(8)(a)... 2025 TaxPub(GST) 615 (Tel-HC) Computer Task Information Technology Services (P) Ltd. v. Asstt. Commr. of Cus. & CT , Tel-HCWrit Petition Nos. 36631 and 36644 of 2024 21-Feb-2025 -- ... 2025 TaxPub(GST) 610 (All-HC) Zhuzoor Infratech (P) Ltd. v. Addl. Commr. Grade 2 & Anr. , All-HCWrit Tax No. 830 of 2024 21-Feb-2025 -- Section 107 Section 73(9) Section 5... 2025 TaxPub(GST) 607 (Cal-HC) Green Filed Agrotech v. State of West Bengal & Ors. , Cal-HCWPA 21521 of 2024 21-Feb-2025 -- Section 74... 2025 TaxPub(GST) 605 (Mad-HC) Fairmacs Shipstores (P) Ltd. v. Dy. CST , Mad-HCWrit Petition No. 39022 of 2024 and W.M.P. Nos. 42266 and 42267 of 2024 21-Feb-2025 -- Section 73 Section 75(4)... 2025 TaxPub(GST) 609 (All-HC) Satakshi Contractors (P) Ltd. v. State of U.P. , All-HCWrit Tax No. 74 of 2025 21-Feb-2025 -- Section 107(6)(b)... 2025 TaxPub(GST) 608 (All-HC) Jambudwip Exports & Imports Ltd. v. State of U.P. & Ors. , All-HCWrit Tax No. 147 of 2025 21-Feb-2025 -- ... 2025 TaxPub(GST) 606 (Mad-HC) GEM Granites v. STO , Mad-HCW.P. No. 37278 of 2024 and W.M.P. Nos. 40297 & 40298 of 2024 21-Feb-2025 -- ... 2025 TaxPub(GST) 604 (SC) Balaji Motors v. Asstt. Commr. of Rajasthan GST Department & Anr. , SCSpecial Leave to Appeal (C) No. 3260/2025 21-Feb-2025 -- Section : 12A 253 12AA 12AA(3) 11 -- Bom-HC -- Board of Control for Cricket in India v. Asstt. CIT Petition DisposedIncome Tax Appeal No. 1041 of 2012 with Writ Petition No. 1898 of 20122025 TaxPub(DT) 1161 (Bom-HC) 21-Feb-2025 -- Section : 197 51 35 195 194LB 4 194C 192 237 199 40(a)(i) 9 201 194-E 8 22 34 -- Del-HC -- SFDC Ireland Ltd. v. CIT & Anr.W.P. (C) No. 12847/2024 and CM Appl. 53630/20242025 TaxPub(DT) 1160 (Del-HC) 21-Feb-2025 -- Section : 69A 2(40) 143(1) 147 148 151 142(1) 132 132(4) 271(1) -- Ahd-Trib -- Nirmaladevi Shreegopal Kanodia v. ITO Assessee Appeal AllowedI.T.A. Nos. 1779 to 1781/Ahd/20242025 TaxPub(DT) 1159 (Ahd-Trib) 21-Feb-2025 -- Section : 244A 245 -- Bom-HC -- Laqshya Media Ltd. v. Asstt. CIT Writ Petition No. 5318 of 20242025 TaxPub(DT) 1158 (Bom-HC) 20-Feb-2025 -- Section : 143(3) 2(15) 10(23C) 11 12AA 147 148 139 -- Pune-Trib -- Dy. CIT(E) v. Mahindra International School Academy Revenue Appeal DismissedI.T.A. No. 980/Pune/2023 (e-Appeal)2025 TaxPub(DT) 481 (Pune-Trib) 20-Feb-2025 -- Section : 143(3) 145(3) 143(1) 143(2) 142(1) 68 133(6) 131 -- Raipur Bench -- Santosh Chopra v. ITO Assessee Appeal DismissedI.T.A. No. 220/Raipur/20222025 TaxPub(DT) 480 (Raipur Bench) 20-Feb-2025 -- Section : 250 14A 133(6) 131 68 19 23 10(38) -- Kol-Trib -- Samrat Finvestors (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 840/Kol/20232025 TaxPub(DT) 479 (Kol-Trib) 20-Feb-2025 -- Section : 143(3)/147 147/148 144 143(2) 133(6) 148 127 142(1) 145(3) 147It 147/143(3) 250 -- Jp-Trib -- Balveer Singh v. ITO Assessee Appeal AllowedI.T.A. No. 183/Jaipur/20242025 TaxPub(DT) 478 (Jp-Trib) 20-Feb-2025 -- Section : 250 80P 80P(2)(a) 56 57 115-O 36 30 32 38 56a 10 -- Kol-Trib -- West Bengal State Co-operative Agriculture & Rural Development Bank Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedI.T.A. No. 1434/Kol/20232025 TaxPub(DT) 477 (Kol-Trib) 20-Feb-2025 -- Section : 143(1) 139 142 80-IE 89 90 91 -- Mad-HC -- Northern Arc Investment Managers (P) Ltd. v. Dy. DIT & Ors. Petition DisposedW.P. No. 26322 of 20232025 TaxPub(DT) 476 (Mad-HC) 20-Feb-2025 -- Section : 143(3) 144B -- Bom-HC -- Aryan Pumps & Environment Solution (P) Ltd. v. Assessment Unit, ITD & Ors. Petition DisposedWrit Petition No. 13200 of 20222025 TaxPub(DT) 475 (Bom-HC) 20-Feb-2025 -- Section : 147 144 144B 148 142(1) 271(1)(b) 2(14) -- Mad-HC -- Tadimalla Gowthami v. ITO & Anr. Petition DisposedW.P. No. 5307 of 2022 and W.M.P. Nos. 5392 and 5393 of 20222025 TaxPub(DT) 474 (Mad-HC) 20-Feb-2025 -- Section : -- SC -- Asstt. CIT & Ors. v. B.U. Bhandari Autolines (P) Ltd. Application DisposedPetition for Special Leave to Appeal (C) Diary No. 19785 of 20242025 TaxPub(DT) 473 (SC) 20-Feb-2025 -- Section : -- Karn-HC -- CIT & Anr v State Bank of Mysore Appeal DismissedI.T.A. No. 129 of 20162025 TaxPub(DT) 472 (Karn-HC) 20-Feb-2025 -- Section : 143(3) 41(1) 143(2) -- Del-Trib -- Sitac Re (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 2237/Del/20192025 TaxPub(DT) 471 (Del-Trib) 20-Feb-2025 -- Section : 143(1) 143(2) 43(1) 28(iv) 115JAA 2(24) -- Pune-Trib -- Jt. CIT v. Kute Sons Dairys Ltd. Revenue Appeal AllowedI.T.A. No. 226/PUN./20242025 TaxPub(DT) 470 (Pune-Trib) 20-Feb-2025 -- Section : 40A(7) 143(2) 92CA 250(6) 43 37 36(l)(iii) 43(1)) 43-(i) 37(1) -- Del-Trib -- Kyocera Document Solutions India (P) Ltd. v. DCIT Assessee Appeal AllowedITA Nos. 7104 & 7105/Del/20182025 TaxPub(DT) 469 (Del-Trib) 20-Feb-2025 -- Section : 115BAC 32(1A) 139 -- Pune-Trib -- Akshay Nitin Malu v. ITO Assessee Appeal AllowedITA No.1651/PUN/20242025 TaxPub(DT) 468 (Pune-Trib) 20-Feb-2025 -- Section : 144C(13) 143(3) 144C(5) 143(2) 144C(3) 144C(2) 70(2) 234A 270A 274 115AD 111A -- Mum-Trib -- Vanguard Total International Stock Index Fund v. Asstt. CIT Assessee Appeal AllowedI.T.A. No. 4656/Mum/20232025 TaxPub(DT) 467 (Mum-Trib) 20-Feb-2025 -- Section : 143(3) 10(38) 131 68 69C 69A 153(1) 133(6) 12A 148A(d) -- Del-Trib -- Reena Kumari v. ITO Assessee Appeal AllowedITA No. 752/Del/20242024 TaxPub(DT) 6716 (Del-Trib) 20-Feb-2025 -- Section : 143 131 68 143(3) 143(2) 142(1) 66(1) 10(38) 133(6) -- Del-Trib -- Rachna Gupta v. ACIT Assessee Appeal AllowedITA No. 5418/DEL/2018, ITA No. 2531/DEL/20222024 TaxPub(DT) 6715 (Del-Trib) 20-Feb-2025 -- Section : -- SC -- ITD v. Kum Kum Bagaria Application DisposedSpecial Leave to Appeal (Crl.) No. (s). 18209/2024, SLP (Crl) Nos. 18210 –18213/2024 (II – C)2024 TaxPub(DT) 6714 (SC) 20-Feb-2025 -- Section : 260A 253 56 57 10 65 208 3 4 14 -- Del-HC -- Pr. CIT v. International Coal Ventures (P) Ltd. Appeal DismissedITA No. 1174/20182024 TaxPub(DT) 6713 (Del-HC) 20-Feb-2025 -- Section : 148 143 142 151 115JB 44AB 14A 10 36 144B 147 139 92E 147/148 -- Bom-HC -- Imperial Consultants & Securities Ltd. v. Dy. CIT Petition AllowedWrit Petition No. 1783 of 20222024 TaxPub(DT) 6712 (Bom-HC) 20-Feb-2025 -- Section : 250 11/12 12A 12(2) 12AA/12AB 10(46) -- Kol-Trib -- DCIT (E) v. Hooghly River Bridge Commissioner Revenue Appeal Partly AllowedI.T.A. Nos. 1147 & 1148/Kol/20242024 TaxPub(DT) 6711 (Kol-Trib) 20-Feb-2025 -- Section : 143(3) 147 143(1) 194A 68 37 -- Ahd-Trib -- DCIT v. Gopi Synthetics (P) Ltd. Revenue Appeal DismissedITA No. 1586/Ahd/20242024 TaxPub(DT) 6710 (Ahd-Trib) 20-Feb-2025 -- Section : 143(2) 143(3) 144B 263 14A 142(1) (2) 14A(2) 119 -- Mum-Trib -- Bharat Bijlee Ltd. v. Addl/Jt./Dy./Asstt. CIT & Anr. Appeal AllowedITA No. 2612/Mum/20242024 TaxPub(DT) 6709 (Mum-Trib) 20-Feb-2025 -- Section : 143(3) 143(2) 133A 131 69 -- Del-Trib -- Basant Jain v. ACIT Assessee Appeal Partly AllowedITA No. 2749/DEL/20232024 TaxPub(DT) 6708 (Del-Trib) 20-Feb-2025 -- Section : 263 32 143(3) -- Ahd-Trib -- Amns Ports Vizag Terminals Ltd. v. PCIT Assessee Appeal AllowedITA No. 902/Ahd/20242024 TaxPub(DT) 6707 (Ahd-Trib) 20-Feb-2025 -- Section : 96 105 45(5)(a) 105(2) 3G 24 5 3C 3A 10(3) 105(3) -- Asr-Trib -- Ranjeet Singh v. ITO & Anr. Assessee Appeal AllowedI.T.A. Nos. 91 and 135/Asr/20232024 TaxPub(DT) 6701 (Asr-Trib) 20-Feb-2025 -- Section : 40A(9) 14A 40(a)(ia) 14Aof 37(1) 28(iv) 41(1) -- Rkt-Trib -- Asstt. CIT v. Saurashtra Cement Ltd. Revenue Appeal Dismissed Assessee Appeal Partly AllowedI.T.A. Nos. 476 and 457/Rajkot/20142024 TaxPub(DT) 6700 (Rkt-Trib) 20-Feb-2025 -- Section : 143(3) 96 45(5)(a) 3 105(3) 3G -- Asr-Trib -- Surinder Kumar v. ITO Assessee Appeal AllowedI.T.A. No. 29/Asr/20242024 TaxPub(DT) 6699 (Asr-Trib) 20-Feb-2025 -- Section : 115JB 133A 143(2) 68 254 254(2A) 220(6) 254(2) 253 142(1) -- Del-Trib -- PPK Newsclick Studio (P) Ltd. v. Dy. CITStay Application No. 65/Delhi/20242024 TaxPub(DT) 6698 (Del-Trib) 20-Feb-2025 -- Section : 132 153A 143(2) 10(38) 111 69 153D -- Luck-Trib -- Subodh Agarwal v. Dy. CIT Assessee Appeal AllowedI.T.A. Nos. 667 and 669/Lucknow/20182024 TaxPub(DT) 6697 (Luck-Trib) 20-Feb-2025 -- Section : 194J 143(1) 2 26 42(a) 41 -- Chen-Trib -- Asstt. CIT v. Suryanarayana Iyer Revenue Appeal DismissedI.T.A. No. 1491/Chny/20242024 TaxPub(DT) 6696 (Chen-Trib) 20-Feb-2025 -- Section : 119(2)(b) 139 -- Karn-HC -- Vivek Krishnamoorthy v. Pr. CIT & Anr. Petition AllowedWrit Petition No. 16991 of 2023 (T-IT)2024 TaxPub(DT) 6695 (Karn-HC) 20-Feb-2025 -- Section : 148 143(3) 43CA(3) 147 34(1)(b) -- Bom-HC -- Bhoomi Construction Projects v. ITO & Ors. Petition DisposedWrit Petition No. 2863 of 20222024 TaxPub(DT) 6694 (Bom-HC) 20-Feb-2025 -- Section : 260A 10(38) 45(2A) -- Cal-HC -- Nawal Kishore Kejriwal v. CIT In Favour of AssesseeI.T.A. No. 161 of 20102024 TaxPub(DT) 6693 (Cal-HC) 20-Feb-2025 -- Section : 276B -- Ori-HC -- SMV Beverages (P) Ltd. v. Pr. Chief CIT & Anr.W.P. (C) No. 14369 of 20232024 TaxPub(DT) 6692 (Ori-HC) 19-Feb-2025 -- Section : 272A(1)(d) 142(1) 144 69A 143(1) 142(2A) -- Mum-Trib -- Suresh Chhotelal Jaiswal v. ITO Assessee Appeal AllowedITA No. 6639/Mum/20242025 TaxPub(DT) 1060 (Mum-Trib) 19-Feb-2025 -- Section : 143 260A 394(2) 2(31) -- Bom-HC -- Reliance Industries Ltd. v. P.L. Roongta Allowed PetitionWrit Petition No. 772 of 1999 Income Tax Appeal No. 1313 of 2007 With Interim Application (L) No. 2614 of 2025, Income Tax Appeal No. 1380 of 2007 With Interim Application (L) No. 2290 of 2025, Income Tax Appeal No. 970 of 2007 With Interim Applicat2025 TaxPub(DT) 1059 (Bom-HC) 19-Feb-2025 -- Section : 144 147 5 10(10) 10(10A) 56 -- Del-Trib -- Ravinder Kumar v. ITO Assessee Appeal Partly AllowedITA No. 5553/DEL/20242025 TaxPub(DT) 1058 (Del-Trib) 19-Feb-2025 -- Section : 12AB 80G -- Hyd-Trib -- Maati Foundation v. CIT(E) Assessee Appeal AllowedITA. Nos. 1294 & 1295/Hyd/2024 [U/sec. 12AB and U/sec. 80G of the Income Tax Act, 1961]2025 TaxPub(DT) 1057 (Hyd-Trib) 19-Feb-2025 -- Section : -- Bom-HC -- Hiralal H. Malu v. Dy. DIT Petition DisposedWrit Petition No. 8026 of 20222025 TaxPub(DT) 1056 (Bom-HC) 19-Feb-2025 -- Section : 250 40(a)(ia) 143(1) 14A -- Ahd-Trib -- Archi Exim (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 1350/Ahd/20242025 TaxPub(DT) 1055 (Ahd-Trib) 18-Feb-2025 -- Section : 147/148 148 147(b) 151 142(1) 147(a) 153C 153C(1) 143(3)/147 143(2) 151(1) 292B -- Del-Trib -- Amit Khatri v. ITO Assessee Appeal Partly AllowedI.T.A. No. 2430/Del/20232025 TaxPub(DT) 92 (Del-Trib) 18-Feb-2025 -- Section : 147 143 133 148 151 142 148(2) 153 139 119 92CA 254 264 263 132 132A 250 -- Bom-HC -- Wavy Construction LLP v. Asstt. CIT Petition AllowedWrit Petition No. 4372 of 20222025 TaxPub(DT) 85 (Bom-HC) 18-Feb-2025 -- Section : 148 12A 10 80G 19 21 143 142 11 115BBC 11(5) 13 147 11(1) 21(2) 139 92E 1 -- Bom-HC -- Shri Saibaba Sansthan Trust (Shirdi) v. UOI Petition AllowedWrit Petition No. 4817 of 20222025 TaxPub(DT) 57 (Bom-HC) 18-Feb-2025 -- Section : 250(6) 92C(3) 92D 271(1)(c) 143(2) 92CA 143(3) 144C(3) 92F(ii) -- Del-Trib -- Takenaka India (P) Ltd. v. CIT(A) Assessee Appeal AllowedITA No. 5581/Del/20192025 TaxPub(DT) 41 (Del-Trib) 18-Feb-2025 -- Section : 143(3) 90 91 115JAA 115JB 115JB) 90(2) 37(1) 199 203 192 199(3) 198 115JAA(2A -- Ahd-Trib -- DCIT v. Suzlon Energy Ltd. Assessee Appeal AllowedITA Nos. 1517 & 1621/Ahd/20192025 TaxPub(DT) 37 (Ahd-Trib) 18-Feb-2025 -- Section : 250 271B 44AB 143(3) 44B 273B 44AE 44BBB 44ADA 288 139 30 21 44-AB) 48 271- -- Bang-Trib -- Chinnayellappa Chandrashekar v. ITO Assessee Appeal AllowedITA No. 2012/Bang/20242025 TaxPub(DT) 27 (Bang-Trib) 18-Feb-2025 -- Section : 144C 143(3) 28 37(1) 234B 270A 271AA 143(2) 92CA 135 37(2B) 36(1) 10(2)(xv) -- Mum-Trib -- Siddhayu Aayurvedic Research Foundation (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 745/Mum/20222025 TaxPub(DT) 23 (Mum-Trib) 18-Feb-2025 -- Section : 147 144B 271AC(1) 143(1)(a) 69C 115BBE 70 148 148A(D) 133(6) 148A(d) 133(5) 27 -- Jp-Trib -- Prem Industries v. ITOITA. No. 877/JPR/20242025 TaxPub(DT) 18 (Jp-Trib) 18-Feb-2025 -- Section : 28(iv) 143(1) 148 143(3) 147 131 144A 68 17 49 49(2AA) 2(22 56 56(vib) 56(2) -- Hyd-Trib -- Dy. CIT v. Prakash Nimmagadda Revenue Appeal DismissedITA No. 974/Hyd/20172025 TaxPub(DT) 17 (Hyd-Trib) 18-Feb-2025 -- Section : 143(3) 254 40(a)(ia) 147 194C 194C(1)(k) 194C(2) 44AB 194C(2)? -- Mum-Trib -- Partho Das v. ITO Assessee Appeal AllowedITA No. 5379/Mum/20242025 TaxPub(DT) 16 (Mum-Trib) 18-Feb-2025 -- Section : 153D 132 133A 153A 143(3) -- Del-Trib -- Shiv Kumar Nayyar v. Asstt. CIT Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 1986 & 1987/DEL/2022, ITA No. 2462/DEL/20222025 TaxPub(DT) 11 (Del-Trib) 18-Feb-2025 -- Section : 143(3) 68 56 2(24)(xvi) 133(6) 56(2) -- Mum-Trib -- Shaha Finlease (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 4182/Mum/20232025 TaxPub(DT) 8 (Mum-Trib) 18-Feb-2025 -- Section : 132(4) 153C 153A 153C(2) 153C/153A 132(4A)(i) 292C(1)(i) 133A 14 153C(1) 153A(1) -- Chen-Trib -- Sadayandi Pothiraj v. DCIT Assessee Appeal AllowedITA No. 1080 & 989/Chny/2023 and ITA No. 1078/Chny/2023 and ITA No. 1079 & 990/Chny/2023 and ITA No. 1077 & 991/Chny/2023, ITA No. 1076 & 992/Chny/2023 and ITA No. 1075 & 993/Chny/20232024 TaxPub(DT) 6939 (Chen-Trib) 18-Feb-2025 -- Section : 153A 143(3) 1534 143(1) 139 148 151 132 132A 153C 153A(1) 153C(1) -- Del-Trib -- Dy. CIT v. RNB Leasing & Financial Services Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 1736/Del/2023, C.O. 166/Del/2023 Arising from ITA No. 1736/Del/20232024 TaxPub(DT) 6934 (Del-Trib) 18-Feb-2025 -- Section : 250 143(3) 153A 132 153C 153D 132(4) 68 142(1) 133(6) -- Del-Trib -- RNB Infrastructure (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 1211/Del/2023, ITA Nos. 2588-2592/Del/20222024 TaxPub(DT) 6933 (Del-Trib) 18-Feb-2025 -- Section : 56(1) 92CA(1) 92E 115JB 143(3) 40(a)(ia) 40A(3) 68 148 147 132 92CA(3) 92A(3) -- Chen-Trib -- Asstt. CIT v. RKM Power (P) Ltd. Revenue Appeal DismissedITA Nos. 800 & 799/Chny/20232024 TaxPub(DT) 6932 (Chen-Trib) 18-Feb-2025 -- Section : 143(3) 144C(13) 144C(10) 234B 234A 274 271(1)(c) 145(2) 43CB 154 139(1) 234C -- Mum-Trib -- Red Hat India (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 215/Mum/20202024 TaxPub(DT) 6928 (Mum-Trib) 18-Feb-2025 -- Section : 143 144B 68 142(1) 57 44AB 133(6) 131 36(1)(iii) 37 57(iii) 69 270A -- Nag-Trib -- Ravindra Madanlal Khandelwal v. Dy. CIT Assessee Appeal AllowedITA No. 375/Nag./20242024 TaxPub(DT) 6926 (Nag-Trib) 18-Feb-2025 -- Section : 143(3) 144B 2(14) 2(47A) 56(2)(x) 54F 143(2) 142(1) 2(47) 116BBH 1948 194S 115 -- Jod-Trib -- Raunaq Prakash Jain v. ITO Assessee Appeal AllowedI.T.A. No. 01/Jodh/20242024 TaxPub(DT) 6925 (Jod-Trib) 18-Feb-2025 -- Section : 11 12AA 2 13 13) 80G 12-AA) 7 12AA) 12AB 10 12AB) 288 44AB 139 11(4A) 10(2 -- P&H-HC -- Punjab Institute of Medical Sciences v. CIT Application DisposedITA No. 271 of 2014 (O&M), ITA No. 274 of 2014 (O&M), ITA No. 52 of 2017 (O&M), ITA No. 164 of 2017 (O&M), ITA No. 48 of 2020 (O&M), ITA No. 61 of 2020 (O&M), ITA No. 33 of 2022 (O&M), ITA No. 196 of 2023 (O&M), ITA No. 197 of 2023 (O&M), ITA No. 192024 TaxPub(DT) 6915 (P&H-HC) 18-Feb-2025 -- Section : 80IA 80IA(4)(i) 80A(6) 80-IB 80-IA(8) 80IA(8) -- Mum-Trib -- ACIT v. Prism Johnson Ltd. Revenue Appeal DismissedI.T.A. No. 5685/Mum/20242024 TaxPub(DT) 6909 (Mum-Trib) 18-Feb-2025 -- Section : 80IA 80IA(4) 80IA(4)(i) 194C 80lA(4) 80IIA(4) 80IA(4)(1) 80-IA(4) 3(1)(b) -- Hyd-Trib -- Prathima Infrastructure Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 451/Hyd/20242024 TaxPub(DT) 6905 (Hyd-Trib) 18-Feb-2025 -- Section : 54F 143(3) 69A 115BBE -- Ahd-Trib -- Prashant Chandulal Parikh (HUF) v. Asstt. CIT Assessee Appeal Partly AllowedI.T.A. No. 369/Ahd/20242024 TaxPub(DT) 6904 (Ahd-Trib) 18-Feb-2025 -- Section : 132 133(6) 143(3)/147 -- Mum-Trib -- DCIT v. Pamstar Exports Revenue Appeal DismissedITA Nos. 3687 to 3694/Mum/20242024 TaxPub(DT) 6895 (Mum-Trib) 18-Feb-2025 -- Section : 200A 234E 200A/206CB 156 -- Del-Trib -- OSB Agencies (P) Ltd. v. DCIT-CPC-TDS Assessee Appeal AllowedITA No. 2764/Del/20232024 TaxPub(DT) 6894 (Del-Trib) 18-Feb-2025 -- Section : 143(3) 80-IA 143(2) 80-IA(4) 80-IA(13) 33B 2 288 44AB 92F 92BA 80IA(13) 80IA(4 -- Ahd-Trib -- BGSCTPL – MSKEL Consortium v. ITOITA Nos. 2498/Ahd/2013 & 828/Ahd/2016 and ITA Nos. 829 & 830/Ahd/20162024 TaxPub(DT) 6878 (Ahd-Trib) 18-Feb-2025 -- Section : 250(6) 143(3) 68 246 115BBE 44AB 69A 147 89A 145 250(4) -- Del-Trib -- DCIT v. Nagpal Fabrics (P) Ltd. Revenue Appeal DismissedITA No. 1596/Del/20242024 TaxPub(DT) 6877 (Del-Trib) 18-Feb-2025 -- Section : 80IB 80-I(6) 80IA 80AB 80IA/80IB 80A(2) 80B(5) 80HH 71 72 32(2) 80P(2) 80M 80 -- Mum-Trib -- Medley Pharmaceuticals Ltd. v. DCIT Assessee Appeal AllowedI.T.A. No. 1387 to 1390/Mum/20092024 TaxPub(DT) 6869 (Mum-Trib) 18-Feb-2025 -- Section : 69A 115BBE 147 144B 145(3) 68 139A 143(5) -- Del-Trib -- Mangat Ram v. ITO Assessee Appeal AllowedITA No. 2564/Del/20242024 TaxPub(DT) 6863 (Del-Trib) 18-Feb-2025 -- Section : 194J 37 203 10A 391-394 143(2) 10(2)() 260A 43 -- Mum-Trib -- Larsen & Toubro Ltd. v. ACIT Assessee Appeal Allowed Revenue Appeal DismissedI.T.A. Nos. 4551-4555/Mum/2023, I.T.A. No. 4684/Mum/2023, I.T.A. No. 4767/Mum/2023, I.T.A. No. 4682/Mum/2023, I.T.A. No. 4715/Mum/2023 and I.T.A. No. 4683/Mum/20232024 TaxPub(DT) 6856 (Mum-Trib) 18-Feb-2025 -- 2025 TaxPub(CL) 543 (SC) UOI v. Kanhaiya Prasad , SC, , Criminal Appeal No. 728 of 2025 (@ Special Leave Petition (Crl.) No. 7140 of 2024), 2025-02-13 18-Feb-2025 -- 2025 TaxPub(CL) 542 (Bom-HC) Kishore Bisure v. State of Maharashtra & Anr. , Bom-HC, , Bail Application No. 4055 of 2024, 2025-02-12 18-Feb-2025 -- 2025 TaxPub(CL) 540 (Cal-HC) Krishna and Associates (P) Ltd. & Ors. v. State of West Bengal & Anr. , Cal-HC, , CRAN 11/2024 In C.R.R. 138 of 2022, 2025-02-07 18-Feb-2025 -- 2025 TaxPub(CL) 539 (NCLAT- New Del) Sandeep Jain v. IDBI Trusteeship Services Ltd. & Anr. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 146 of 2025, 2025-02-10 18-Feb-2025 -- 2025 TaxPub(CL) 538 (NCLAT- New Del) Parmesh Construction Co. Ltd. v. Pramod Kumar Sharma , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 149 of 2025, 2025-02-11 18-Feb-2025 -- 2025 TaxPub(CL) 537 (NCLAT- New Del) Bank of Baroda v. Shree Rajashthan Syntex Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 888 of 2023, Company Appeal (AT) (Insolvency) No. 890 of 2023, Comp. App. (AT) (Ins) No. 1492 of 2023 & I. A. No. 5310 of 2023, 2025-02-10 18-Feb-2025 -- 2025 TaxPub(CL) 432 (SC) Surendra G. Shankar & Anr. v. Esque Finamark (P) Ltd. & Ors. , SC, , Civil Appeal No. 928 of 2025 (Arising out of SLP (Civil) No. 25540 of 2023) with Civil Appeal No. 929 of 2025 (Arising out of SLP (Civil) No. 24959 of 2023), 2025-01-22 18-Feb-2025 -- Section : 69B 153A 144 132 133A 143(2) 143(1) 143(3) 132(4) 34 292C 37(1) 132(4A) 31 2 -- Bang-Trib -- Mohd. Ibrahim Mohideen v. ACIT Assessee Appeal AllowedITA No. 463 to 466, 485 & 486/Bang/20242024 TaxPub(DT) 6517 (Bang-Trib) 18-Feb-2025 -- Section : 250 143(3) 68 145(3) 144 143(2) 142(1) 115BBE -- Raipur Bench -- Mohammad Rafik Jaliyawala v. ITO Assessee Appeal DismissedITA No. 54/RPR/20242024 TaxPub(DT) 6516 (Raipur Bench) 18-Feb-2025 -- Section : 143 10AA 37 201(1A) 37(1) -- Mum-Trib -- Media Net Software Services India (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 1656/MUM/20242024 TaxPub(DT) 6513 (Mum-Trib) 18-Feb-2025 -- Section : 250 147 143(3) 148 151 143(2) 142(1) 144B (1) (2) 151(1) -- Chd-Trib -- Master Trust Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 334/Chd/20242024 TaxPub(DT) 6510 (Chd-Trib) 18-Feb-2025 -- Section : 260A 28 36(i)(vii) 143(3) 36(1)(vii) 145 5 11 40 10 35-AD 10(1) -- Tel-HC -- M. Vinayak v. Dy. CITI.T.T.A. No. 171 of 20072024 TaxPub(DT) 6501 (Tel-HC) 18-Feb-2025 -- Section : 250 143(3) 143(2) 142(1) 133A 35 131 35(i)(ii) 35(l)(ii) 35(l)(iii) 35(i)(i) 35 -- Kol-Trib -- JG Engineers (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 1145/KOL/20192024 TaxPub(DT) 6485 (Kol-Trib) 18-Feb-2025 -- Section : 153A 143(3) 153D 153C 153D? 158BG 119 37B 132 139 153B 144BA 142(2A) 153A(1) -- Del-Trib -- Infolance Software Solutions (P) Ltd. v. Asstt. CITITA No. 4105, 4106, 4107/Del/2019, ITA No. 4289/Del/2019, ITA No. 4111, 4112, 4113, 4114, 4115, 4116, 4118, 4295, 4287, 4119, 4120, 4121, 4122, 4123, 4283, 4125/Del/20192024 TaxPub(DT) 6482 (Del-Trib) 18-Feb-2025 -- Section : 260A 54F 54B -- Del-HC -- Himanshu Garg v. Asstt. CIT Appeal DismissedITA 548/2024 & CM Appl. 64775/20242024 TaxPub(DT) 6473 (Del-HC) 18-Feb-2025 -- Section : 9(1)(vii) 201(1) 201(1A) 10A/10AA 195 201(1)/ 9(1)(vi) -- Del-Trib -- Dy. CIT v. HCL Technologies Ltd. Revenue Appeal DismissedITA No. 1392/DEL/20242024 TaxPub(DT) 6471 (Del-Trib) 18-Feb-2025 -- Section : 143(3) 143(2) 142(1) 40A(2)(b) 36(1)(iii) 46A -- Del-Trib -- GPA Capital Foods (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 2846/Del/20242024 TaxPub(DT) 6468 (Del-Trib) 18-Feb-2025 -- Section : 143(3) 144C 92CA 144C(13) 92C(3) 92(B) 92C(1) 40(a)(i) 92C(4) 92F(iii) 92A 19 -- Chen-Trib -- Ford India (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA Nos. 669/Chny/20172024 TaxPub(DT) 6464 (Chen-Trib) 18-Feb-2025 -- Section : 143(3) 143(1) 80L 16 54 -- Pat-Trib -- Jagannath Mishra (HUF) v. ACITI.T.A. Nos. 125-132/Pat/20232024 TaxPub(DT) 6460 (Pat-Trib) 18-Feb-2025 -- Section : 250 143(3) 144B 32 143(2) 142(1) 32(1) 47 32(1)(ii) 43(1) 391 394(2) 43(6) 43 -- Mum-Trib -- Dow Chemical International (P) Ltd. v. DCITITA No. 3772/Mum./2023 and ITA No. 1200/Mum./20232024 TaxPub(DT) 6457 (Mum-Trib) 18-Feb-2025 -- Section : 148A -- Del-HC -- Dhan Prakash Gupta v. ITD Petition DismissedW. P. (C) No. 9184/20242024 TaxPub(DT) 6450 (Del-HC) 18-Feb-2025 -- Section : 44AB -- Gau-HC -- Chayanika Handloom Products & Anr. v. State of Assam & Ors. Petition DismissedCase No. WP(C)/4258/20242024 TaxPub(DT) 6447 (Gau-HC) 18-Feb-2025 -- Section : 250 144/147 139 148 271(1)(c) 271(l)(c) 139(1) 274 143(1) 143(3) 143(2) -- Kol-Trib -- Balaji Metal & Sponge (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 1486/KOL/20242024 TaxPub(DT) 6435 (Kol-Trib) 18-Feb-2025 -- Section : 143(3) 69A 44AD 253(3) 250 143(2) 133(6) 144 148 131 -- Agra-Trib -- Anurag Kumar Maheshwari v. ITO Assessee Appeal AllowedITA No. 139/Agr/20232024 TaxPub(DT) 6430 (Agra-Trib) 18-Feb-2025 -- Section : 263 143(3) 133A 270A 69A 115BBE 269ST 271DA -- Ahd-Trib -- Aadhya Infrastructure v. Pr. CIT Assessee Appeal AllowedITA No. 132/Ahd/2022 and ITA No. 133/Ahd/20222024 TaxPub(DT) 6420 (Ahd-Trib) 18-Feb-2025 -- Section : 11(5) 13(1)(d) 2(15) 11(1) -- Tel-HC -- A.P. State Civil Supplies Corpn. Ltd. v. ITO Appeal Partly AllowedI.T.T.A. Nos. 325, 326, 327 and 328 of 2007, 79, 80, 81, 82 and 83 of 20082024 TaxPub(DT) 6419 (Tel-HC) 17-Feb-2025 -- ... 2024 TaxPub(GST) 3670 (SC) West Bengal Authority for Advance Ruling GST & Ors. v. Anmol Industries Ltd. & Anr. , SCSpecial Leave Petition (Civil) Diary No(s). 9103/2024 17-Feb-2025 -- Section 74 Section 73... 2024 TaxPub(GST) 3669 (Ker-HC) Arangath Parambil Mohammed Mohammed Shabeer v. STO , Ker-HCWP (C) No. 28896 of 2024 17-Feb-2025 -- ... 2024 TaxPub(GST) 3668 (Bom-HC) Pt. OBM Drilchem v. UOI & Ors. , Bom-HCWrit Petition No. 18235 of 2024 17-Feb-2025 -- Section 2(72) Section 2(84) Section 22 Section 5A Rule 10(1)... 2024 TaxPub(GST) 3667 (Sikkim-HC) Zydus Wellness Products Ltd. v. UOI & Ors. , Sikkim-HCWrit Appeal No. 09 of 2023, Writ Appeal No. 10 of 2023 17-Feb-2025 -- Section 15 Section 7) Section 2(84) Section 25(5)... 2024 TaxPub(GST) 3666 (Mad-HC) Zirconium Complex v. Asstt. CST , Mad-HCW.P. (MD) Nos. 6343, 6460 and 6468 to 6470 and 6477 of 2024 And W.M.P. (MD) Nos. 5934, 5935, 6041, 6042, 6045, 6046 to 6050, 6058 and 6059 of 2024 17-Feb-2025 -- ... 2024 TaxPub(GST) 3665 (Ori-HC) Zareen Hasan v. Asstt. Commr. of GST & CE , Ori-HCW.P. (C) No. 27598 of 2024 17-Feb-2025 -- Section 74... 2024 TaxPub(GST) 3664 (Del-HC) Xiaomi Technology India (P) Ltd. v. Addl. Commr. of CGST , Del-HCW.P. (C) No. 15297/2024 17-Feb-2025 -- Section 130 Section 107 Section 169... 2024 TaxPub(GST) 3663 (Uttarakhand-HC) MS Windals Precision (P) Ltd. v. Asstt. CST & Anr. , Uttarakhand-HCWrit Petition Misc. Single No. 3202 of 2024 17-Feb-2025 -- Section 73 Rule 108... 2024 TaxPub(GST) 3662 (Mad-HC) VTL Global Supply Chain Solutions (P) Ltd. v. Asstt. CST , Mad-HCWrit Petition No. 37263 of 2024 and W.M.P. Nos. 40283, 40285 & 40286 of 2024 17-Feb-2025 -- Section 75 Section 73 Section 52 Section 74 Section 122 Section 124 Section 127 Section 130 Section 50 Section 2 Rule 142 Rule 26... 2024 TaxPub(GST) 3661 (Gau-HC) Vinit Kumar Jain v. State of Assam , Gau-HCWP(C)/5901/2024 17-Feb-2025 -- Section 16 Section 132 Section 74... 2024 TaxPub(GST) 3660 (Bom-HC) Vertiv Energy (P) Ltd. v. UOI , Bom-HCWrit Petition No. 17902 of 2024 with Interim Application No. 15458 of 2024 with Writ Petition No. 17902 of 2024 17-Feb-2025 -- Section 98 Section 103 Section 97 Section 104 Section 16 Section 5 Section 15 Section 3 Section 12 Section 7 Section 14 Section 39 Section 16(4) Section 31 Section 34 Section 20 Section 16(2) Rule 2 Rule 36 Rule 36(1)(d)... 2024 TaxPub(GST) 3659 (AAR-AP) R.V. Hydraulic Services, In re , AAR-APAAR No. 14/AP/GST/2024 17-Feb-2025 -- Section 74... 2024 TaxPub(GST) 3658 (Mad-HC) TVR Coach Builders v. STO , Mad-HCW.P. No. 37450 of 2024 and W.M.P. Nos. 40464 to 40470, 40476 to 40479 of 2024 17-Feb-2025 -- Section 16 Section 39... 2024 TaxPub(GST) 3657 (Mad-HC) T.S.R. Trading Co. v. CCT , Mad-HCW.P. (MD) No. 10034 of 2023 and W.M.P. (MD) No. 8797 of 2023 17-Feb-2025 -- ... 2024 TaxPub(GST) 3656 (Mad-HC) Surya Motors v. Asstt. CST , Mad-HCW.P. No. 37754 of 2024 and W.M.P. Nos. 40818 and 40819 of 2024 17-Feb-2025 -- ... 2024 TaxPub(GST) 3655 (Mad-HC) Saras Electricals v. STO , Mad-HCW.P. No. 33571 of 2024 and W.M.P. Nos. 36359 & 36360 of 2024 17-Feb-2025 -- Section 75(7) Section 17 Section 73... 2024 TaxPub(GST) 3654 (Mad-HC) GLO Shipping Logistics (P) Ltd. v. STO , Mad-HCW.P. No. 33358 of 2024 and W.M.P. Nos. 36137 and 36138 of 2024 17-Feb-2025 -- ... 2024 TaxPub(GST) 3653 (Bom-HC) Trade Concepts Corpn. v. State of Maharashtra & Anr. , Bom-HCWrit Petition No. 18008 of 2024 and Writ Petition No. 18011 of 2024 17-Feb-2025 -- ... 2024 TaxPub(GST) 3652 (Raj-HC) TK Elevators India (P) Ltd. v. State of Rajasthan , Raj-HCD.B. Civil Writ Petition No. 16262/2024 17-Feb-2025 -- Section 70... 2024 TaxPub(GST) 3651 (Ker-HC) Thiroor Service Co-operative Bank Ltd. v. Intelligence Officer , Ker-HCWP(C) Nos. 26751/2024, 26781/2024, 26959/2024, 28242/2024 and 28431/2024 17-Feb-2025 -- Section 174 Section 174(2)... 2024 TaxPub(GST) 3650 (P&H-HC) Tecnimont Spa India Project Office v. State of Punjab & Anr. , P&H-HCCWP-18967-2020 (O&M), CWP-18970-2020 (O&M), CWP-22426-2020 (O&M), CWP-2701-2021 (O&M), CWP-4100-2021 (O&M), CWP-5292-2021 (O&M), CWP-5287-2021 (O&M), CWP-5902-2021 (O&M), CWP-8448-2021 (O&M), CWP-11480-2021 (O&M), CWP-16882-2021 (O&M), & Ors. 17-Feb-2025 -- Section 112... 2024 TaxPub(GST) 3649 (SC) Team Computers (P) Ltd. v. UOI & Ors. , SCPetition for Special Leave to Appeal (C) No. 29276/2024 17-Feb-2025 -- Section 107... 2024 TaxPub(GST) 3648 (Mad-HC) Syed Mohamed Pattani v. Dy. STO , Mad-HCW.P. (MD) No. 24926 of 2024 and W.M.P. (MD) Nos. 21209 and 21213 of 2024 17-Feb-2025 -- Section 30(2)... 2024 TaxPub(GST) 3647 (Uttarakhand-HC) Swal Ghati Cholia Nrityak Dal Samiti v. Superintendent, CGST , Uttarakhand-HCWrit Petition Misc. Single No. 3118 of 2024 17-Feb-2025 -- Section 73 Section 75(4) Rule 142... 2024 TaxPub(GST) 3646 (Bom-HC) Surinderpal Chamanlal Aggarwal (HUF) v. State of Maharashtra , Bom-HCWrit Petition No. 18012 of 2024 17-Feb-2025 -- Section 73 Section 107... 2024 TaxPub(GST) 3645 (Bom-HC) Supreme Construction & Developers (P) Ltd. v. State of Maharashtra , Bom-HCWrit Petition No. 1146 of 2023 17-Feb-2025 -- Section 49 Section (1) Section 73 Section 122 Rule 86A Rule 36... 2024 TaxPub(GST) 3644 (AP-HC) Sugna Sponge & Power (P) Ltd. v. Superintendent of Central Tax , AP-HCW.P. No. 11338 of 2024 17-Feb-2025 -- Section 54 Section 61 Rule 86A... 2024 TaxPub(GST) 3643 (Trip-HC) Sterlite Power Transmission Ltd. v. Addl. Commr. (Appeals), CGST, CE & Cus. , Trip-HCWP(C) No. 446 of 2023 17-Feb-2025 -- Rule 140... 2024 TaxPub(GST) 3642 (SC) State of Punjab & Ors. v. Jagseer Singh , SCCivil Appeal No. 014295 of 2024, Diary No. 50221/2024), Arising out of Special Leave Petition (Civil) No. 28890/2024), Special Leave Petition (Civil) No. Diary No. 50226/2024) 17-Feb-2025 -- ... 2024 TaxPub(GST) 3641 (AP-HC) Sri Hanuma Enterprises v. Asstt. CST & Ors. , AP-HCWrit Petition No. 27558/2024 17-Feb-2025 -- Section 75 Section 75(4) Section 73... 2024 TaxPub(GST) 3640 (Cal-HC) Soumyendu Bikash Jana v. UOI & Ors. , Cal-HCWPA 21923 of 2024 17-Feb-2025 -- Section 74 Section 75(4) Section 107 Section 5 Section 108 Section 29(2)... 2024 TaxPub(GST) 3639 (Cal-HC) Snehasish Paul v. Asstt. CST , Cal-HCWPA 27177 of 2024 17-Feb-2025 -- Section 16(4) Section 73(1) Section 107 Section 39 Section 29 Section 30 Rule 142(1)(a)... 2024 TaxPub(GST) 3638 (Mad-HC) SJB Automobiles (P) Ltd. v. Asstt. Commr. of GST & CE , Mad-HCWP. No. 13205 of 2022 and WMP. Nos. 12556 & 12557 of 2022 17-Feb-2025 -- ... 2024 TaxPub(GST) 3637 (Pat-HC) Singodwala Warehousing & Logistics (P) Ltd. v. State of Bihar , Pat-HCCivil Writ Jurisdiction Case No. 4030 of 2024 17-Feb-2025 -- Section 65 Section 16(2)(c) Section 73 Section 107 Section 108 Section 29(2) Section 5... 2024 TaxPub(GST) 3636 (Cal-HC) Shruti Iron (P) Ltd. v. Asstt. CST , Cal-HCWPA 26637 of 2024