Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 26-May-2026 -- Section : 132 148 143(2) 147 148B 142(1) 133(6) 37(1) 206AB 40A(3) 132(4A) 114 (4A) 256 -- Del-Trib -- 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 DismissedITA Nos. 7190 to 7193/DEL/2025, 590 & 591/DEL/2026, 705 & 706/DEL/20262026 TaxPub(DT) 4185 (Del-Trib) 26-May-2026 -- Section : 143(3) 69A 133(6) -- Del-Trib -- Assistant Commissioner of Income Tax, New Delhi v. Jagriti Plastics Limited, Jagriti Plastics Limited v. Assistant Commissioner of Income Tax, New DelhiITA No. 4978/DEL/2024 & C.O. No. 50/DEL/20252026 TaxPub(DT) 4183 (Del-Trib) 26-May-2026 -- Section : 132 143(3) 148B 143(2) 148/148B 132A 133A 139 142(1) 147 153A 1534) 6 132/132 -- Del-Trib -- Rajesh Bansal & Malwa Packaging v. DCIT, Central Circle-19, Delhi, ACIT, Delhi v. Malwa Packaging Revenue Appeal DismissedITA Nos. 6115, 5756 & 7586/Del/20252026 TaxPub(DT) 4182 (Del-Trib) 26-May-2026 -- Section : 143(3) 144C(13) 292B -- Del-Trib -- Singtel Global (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax, Circle-22(2), New Delhi Assessee Appeal AllowedITA No. 2001/Del/20222026 TaxPub(DT) 4181 (Del-Trib) 26-May-2026 -- Section : 271G 92D? 92D(3) 271G? 92A(1) 92A(2)(a) 92A(2)(b) 92(b) -- Mum-Trib -- ACIT 23(1), Mumbai v. D.A. Jhaveri Revenue Appeal DismissedITA Nos. 2206 & 2207/MUM/20242026 TaxPub(DT) 4180 (Mum-Trib) 26-May-2026 -- Section : 271(1)(c) 143(3) 144C(13) 92C(2) -- Mum-Trib -- ACIT, Circle 15(1)(1), Mumbai v. APL Logistics (India) Pvt. Ltd., APL Logistics (India) Pvt. Ltd. v. ACIT-15(1)(1), MumbaiITA Nos. 5008 & 5304/Mum/2025 & C.O. No. 14/Mum/20262026 TaxPub(DT) 4179 (Mum-Trib) 26-May-2026 -- Section : 250 14A 14A(2) 36(1)(iii) 115U 28 263 37(1) 43D 234C -- Ahd-Trib -- 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 DismissedITA Nos. 611 & 612/Ahd/2025, 563 & 564/Ahd/20252026 TaxPub(DT) 4178 (Ahd-Trib) 26-May-2026 -- Section : 147 144 144B 271(1)(c) 148A 139 148A(d) -- Ahd-Trib -- Rameshbhai Rayjibhai Parmar v. Income Tax Officer, Ward -1(2)(2), Vadodara Assessee Appeal AllowedI.T.A. Nos. 2663 & 2664/Ahd/20252026 TaxPub(DT) 4177 (Ahd-Trib) 26-May-2026 -- Section : 250 143(3) 154 47 148 131 -- Ahd-Trib -- Praspack Industries Pvt. Ltd. v. The ACIT, Circle, Mehsana Assessee Appeal AllowedI.T.A. No. 2681/Ahd/20252026 TaxPub(DT) 4176 (Ahd-Trib) 26-May-2026 -- Section : 143(3) 144C 92CA 80-IC 92CA(3) 144C(10) 80IC 10C 270A 5(1) 90 90/91 234A -- Del-Trib -- Elofic Industries Limited v. ACIT, Circle 7(1), Delhi Assessee Appeal Partly AllowedITA No. 489/Del./20222026 TaxPub(DT) 4175 (Del-Trib) 26-May-2026 -- Section : 143(3) 144C 92CA 271(1)(c) 40(a)(ia) 143(1) 143(1)(a) 194C(6) -- Del-Trib -- Astemo India Private Limited, (Formerly known as Hitachi Astemo India Private Limited) v. Addl. CIT, National E-assessment Centre, New Delhi Appeal Partly AllowedITA Nos. 523/Del./2021 & 142/Del./20222026 TaxPub(DT) 4174 (Del-Trib) 26-May-2026 -- Section : 263 250 80IB 80HHC 80IA(9) 80AB(13) 80IB(13) 80-IB 80-HHC 80-IA 80-1A 80-1A(9) -- Del-Trib -- Sarla Fashion Garments v. Commissioner of Income Tax-XI, New Delhi Assessee Appeal AllowedI.T.A. No. 1799/Del/20062026 TaxPub(DT) 4173 (Del-Trib) 26-May-2026 -- Section : 250 147 144B 139 148A 80P(2)(c) 271 -- Mum-Trib -- Jankalyan Nagari Sahakari Patsanstha Mar Shahapur v. DCIT Circle-1, Maharashtra Assessee Appeal AllowedITA No. 6301/Mum/20252026 TaxPub(DT) 1370 (Mum-Trib) 26-May-2026 -- Section : 250 282 -- Chd-Trib -- Shri Nitin Goel, C/o V V Bhalla & Company v. The ITO, Ward 1, Jagraon Appeal AllowedITA Nos. 1201 to 1205 & 1208/CHD/20252026 TaxPub(DT) 1369 (Chd-Trib) 26-May-2026 -- Section : 270A 270AA 270A(2)(b) 139(1) -- Cal-Trib -- M/s Unique Insurance Company v. ITO, Ward-6(1), Punjab Appeal AllowedITA Nos. 1147, 1148 & 1149/CHANDI/20252026 TaxPub(DT) 1366 (Cal-Trib) 26-May-2026 -- Section : 144 147 271(1)(c) -- Mum-Trib -- Reliable Enterprises C/o. Crystal Developers v. The Income Tax Officer, Ward 4(1), Thane Assessee Appeal AllowedITA Nos. 4811, 4812/MUM/20252026 TaxPub(DT) 1364 (Mum-Trib) 26-May-2026 -- Section : 250 148 143(2) -- Chen-Trib -- Ms. Sasikala Krishnasamy v. The Income Tax Officer, Corporate Ward 5(2), Chennai Assessee Appeal AllowedITA No. 2558/CHNY/20252026 TaxPub(DT) 1361 (Chen-Trib) 26-May-2026 -- Section : 143(2) 142(1) 14A 270A -- Pune-Trib -- Kumar Properties and Real Estate Pvt. Ltd. v. ACIT, Circle 14, Pune Assessee Appeal AllowedITA No. 2798/PUN/20252026 TaxPub(DT) 1357 (Pune-Trib) 26-May-2026 -- Section : 250 143(3) 144B 40(a)(ia) 143(1)(a) 194H 253(5) -- Rkt-Trib -- Hardikkumar Maganbhai Thumar v. The Income Tax Officer, Ward -1(1)(1), Gujarat Assessee Appeal AllowedITA No. 625/RJT/20252026 TaxPub(DT) 1352 (Rkt-Trib) 26-May-2026 -- Section : 143(3) 143(3A) 68 143(2) 133(6) -- Hyd-Trib -- Abdul Muqeed Mohammed v. Income Tax Officer, Ward-1, Warangal Assessee Appeal AllowedI.T.A. No. 36/Hyd/20252026 TaxPub(DT) 1347 (Hyd-Trib) 26-May-2026 -- Section : 143(3) 4(2) 4(7) 10 28(va) -- Hyd-Trib -- Rasar Biogenetics v. Income Tax Officer, Ward-10(1), Hyderabad Assessee Appeal AllowedI.T.A. No. 1266/Hyd/20252026 TaxPub(DT) 1346 (Hyd-Trib) 26-May-2026 -- Section : 250 -- Ahd-Trib -- Ahmedali Kurbanhusain Piplodwala & Co. v. Income Tax Officer Ward 1, Dahod Assessee Appeal AllowedI.T.A. No. 1612/Ahd/20252026 TaxPub(DT) 1342 (Ahd-Trib) 26-May-2026 -- Section : 250 12A 11/12 147 -- Ahd-Trib -- Mangal Jivan Trust v. Income Tax Officer (Exemption), Palanpur Assessee Appeal AllowedI.T.A. No. 1756/Ahd/20252026 TaxPub(DT) 1341 (Ahd-Trib) 26-May-2026 -- Section : 148 143(3) 150(1) 147 251 144 245HA 149 -- Luck-Trib -- Alok Kumar Rungta v. National Faceless Appeal Centre, Delhi Assessee Appeal Partly AllowedITA No. 598/LKW/20252026 TaxPub(DT) 1335 (Luck-Trib) 26-May-2026 -- Section : 68 40(a(ia) 143(2) 40(a)(ia) -- Luck-Trib -- Jyoti Gyanchandani v. Income Tax Office Ward -1(2)(1), Kanpur Assessee Appeal AllowedITA No. 158/LKW/20242026 TaxPub(DT) 1334 (Luck-Trib) 26-May-2026 -- Section : 69A 143(1) 148 139 143(2) 142(1) 37 -- Bang-Trib -- Shri Gopal Anil Kumar v. The Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore Assessee Appeal Partly AllowedITA Nos. 863 & 864/Bang/20252026 TaxPub(DT) 1331 (Bang-Trib) 26-May-2026 -- Section : 250 143(1) 147 148 143(2) 142(1) 50C/43CA 57 151 148A(d) 144B(8) -- Bang-Trib -- Smt. Nileshwar Jayanthi Prabhu v. The Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bengaluru Assessee Appeal AllowedITA No. 1697/Bang/20252026 TaxPub(DT) 1328 (Bang-Trib) 26-May-2026 -- Section : 143(3) 144B 40(a)(ia) 194I 194J 194C 133(6) -- Chen-Trib -- Ramaniyam Real Estates Private Limited v. ACIT, Circle -1, Chennai Assessee Appeal AllowedITA No. 2439/Chny/20252026 TaxPub(DT) 1325 (Chen-Trib) 26-May-2026 -- Section : 144 68 251(1)(a) 148A -- Del-Trib -- Harjeet Kaur v. Income Tax Department Circle 5(1)(1), Uttar Pradesh Assessee Appeal AllowedITA No. 2731/Del/20252026 TaxPub(DT) 1324 (Del-Trib) 26-May-2026 -- Section : 144 143(3A) -- Mum-Trib -- Goldmohur Design And Apparel Park Limited v. DCIT - Circle 7(1)(1), Mumbai Assessee Appeal AllowedI.T.A. No. 804/Mum/20252026 TaxPub(DT) 1323 (Mum-Trib) 26-May-2026 -- Section : 250 68 143(1) 148 143(3) 147 271(1)(c) 131 -- Mum-Trib -- Income Tax Officer, Ward 2(1), Thane v. Mr. Bherulal Chunnilal Jain Revenue Appeal AllowedITA No. 5039/Mum/20242026 TaxPub(DT) 1322 (Mum-Trib) 26-May-2026 -- Section : 68 143(2) 143(3) 147 147/151 2(4) 143(1) 148 151 -- Chd-Trib -- M/s Mittal Cotspin Ltd. v. ITO, Ward 2(5), Ludhiana Appeal AllowedITA No. 950/CHD/20252026 TaxPub(DT) 1314 (Chd-Trib) 26-May-2026 -- Section : 250 -- Chen-Trib -- Raghavendra Reddy Bommi Reddy v. DCIT, Corporate Circle-1(2), Chennai Assessee Appeal AllowedITA Nos. 3662 & 3663/Chny/20252026 TaxPub(DT) 1311 (Chen-Trib) 26-May-2026 -- Section : 270A 250 -- Chen-Trib -- KK 238 P.N. Patty Veerakkal Pudur Primary Co-op. Credit Society Ltd. v. ITO, Ward-1(6), Salem Assessee Appeal AllowedITA Nos. 2870 & 2871/Chny/20252026 TaxPub(DT) 1310 (Chen-Trib) 26-May-2026 -- Section : 80P 143(1) 119(2)(b) 139(1) -- Chen-Trib -- S55 Keerippatty Primary Agricultural Co-op. Credit Society Ltd. v. ITO, Ward-1(6), Salem Assessee Appeal AllowedITA No. 3431/Chny/20252026 TaxPub(DT) 1306 (Chen-Trib) 26-May-2026 -- Section : 80G -- Chen-Trib -- Siddhar Sri Balasubramania Swamigal Trust v. CIT (Exemptions), Chennai Assessee Appeal AllowedITA No. 3395/Chny/20252026 TaxPub(DT) 1304 (Chen-Trib) 26-May-2026 -- Section : 250 -- Chen-Trib -- Vasanthakokilam v. ITO, Non-Corporate Ward-10(3), Chennai Assessee Appeal AllowedITA No. 2666/Chny/20252026 TaxPub(DT) 1302 (Chen-Trib) 26-May-2026 -- Section : (6) -- Chen-Trib -- Sundararajan Raghunathan v. ITO, Non-Corporate Ward-9(5), Chennai Assessee Appeal AllowedITA No. 2842/Chny/20252026 TaxPub(DT) 1300 (Chen-Trib) 26-May-2026 -- Section : 250 133(2A) 201(1) 194LBC 115TCA(3) 201(1A) -- Mum-Trib -- Arcil SBPS 001 I Trust v. DCIT (TDS)-(1)(1), Mumbai Assessee Appeal AllowedITA No. 4700/Mum/20252026 TaxPub(DT) 1296 (Mum-Trib) 26-May-2026 -- Section : 80G(5) 80G(5)(iv) 119 10(23C) -- Pune-Trib -- Chittapawan Brahmin Sangha, Nashik v. CIT (Exemption), Pune Assessee Appeal AllowedITA No. 2421/PUN/20252026 TaxPub(DT) 1293 (Pune-Trib) 26-May-2026 -- Section : 147 144 148 148A(d) 271(1)(b) 271(1)(c) 271AAC(1) -- Del-Trib -- The Sri Shiv Mahima Co-operative Group Housing Society Ltd. v. Income Tax Officer, Ward 1(4), Faridabad Assessee Appeal Partly AllowedITA Nos. 5886 to 5891, 5924, 5925, 5927, 5928, 5929, 5930, 5931, 5932 & 5933/Del/20252026 TaxPub(DT) 1292 (Del-Trib) 26-May-2026 -- Section : 147 144B -- Asr-Trib -- Shri Kirpal Singh v. ITO Appeal AllowedITA No. 443/ASR/20252026 TaxPub(DT) 1291 (Asr-Trib) 26-May-2026 -- Section : 263 80-IBA 80IB 143(3) 144B 801BA 80-1BA 119 1448 -- Pune-Trib -- Sarju Gurunamal Goklani v. PCIT, Nashik-1 Assessee Appeal DismissedITA No. 974/PUN/20252026 TaxPub(DT) 1290 (Pune-Trib) 26-May-2026 -- Section : 250 147 133(6) 68 148 56(2)(vii) -- Ahd-Trib -- Jayshreeben Rohitbhai Patel v. Income Tax Officer, Ward-5(2)(2), Ahmedabad Assessee Appeal AllowedITA No. 1524/Ahd/20252026 TaxPub(DT) 1288 (Ahd-Trib) 26-May-2026 -- Section : 250 148 143(3) 147 -- Srt-Trib -- Shreeji Krupa Co. Op. Housing Society Limited v. Income Tax Officer, Ward 2(3), Bharuch Assessee Appeal AllowedITA No. 476/SRT/20252026 TaxPub(DT) 1287 (Srt-Trib) 26-May-2026 -- Section : 801B 2348 -- Del-Trib -- DCIT v. Omaxe Limited Revenue Appeal DismissedITA No. 2148 & 2149/Del/20252026 TaxPub(DT) 1286 (Del-Trib) 26-May-2026 -- Section : 250 143(3) 68 115BBE 154 133(6) -- Ahd-Trib -- Pankaj Jewellers Private Limited v. The Income Tax Officer, Ward-3(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 1442/Ahd/20252026 TaxPub(DT) 1279 (Ahd-Trib) 26-May-2026 -- Section : 12A 143(2) 143(3) 12A/12AA -- Del-Trib -- Income tax Officer (Exemption), New Delhi v. Veer Kunwar Singh Shodh Sansthan Revenue Appeal DismissedITA No. 3999/DEL/20252026 TaxPub(DT) 1262 (Del-Trib) 26-May-2026 -- Section : 69A 144 -- Del-Trib -- Shri Narender Singh v. ITO, Ward -69(4), New Delhi Assessee Appeal Partly AllowedITA No. 4099/DEL/20252026 TaxPub(DT) 1261 (Del-Trib) 26-May-2026 -- Section : 250 144 250(4) 142(1) 69A -- Ahd-Trib -- Qaisar Jan v. Income Tax Officer, Ward-4, Anand Assessee Appeal Partly AllowedITA No. 1777/Ahd/20242026 TaxPub(DT) 1260 (Ahd-Trib) 26-May-2026 -- Section : 271AAC 234B 143(2) 69A -- Ahd-Trib -- Rajeshbhai Parsottamdas Patel v. The Income Tax Officer, Ward-4(1)(2), Vadodara Assessee Appeal Partly AllowedITA No. 429/Ahd/20252026 TaxPub(DT) 1258 (Ahd-Trib) 26-May-2026 -- Section : 143(3) 144B 143(2) 68 115BBE 250(6) -- Pune-Trib -- Devtech M2M Limited v. DCIT, Central Circle 1(1), Pune Assessee Appeal AllowedITA No. 1231/PUN/20252026 TaxPub(DT) 1256 (Pune-Trib) 26-May-2026 -- Section : 12AB 12AAB 2(15) 12AB(4) -- Del-Trib -- Seth PannaLal Charitable Trust v. Commissioner of Income Tax (Exemptions), ChandigarhITA No. 3097/Del/20252026 TaxPub(DT) 1251 (Del-Trib) 26-May-2026 -- Section : 270A 144 147 250 2(14) 271AAC(1) -- Ahd-Trib -- Chudaji Thakor v. ITO, Ward-1, Gandhinagar Assessee Appeal Partly AllowedITA Nos. 2047 & 2048/Ahd/20252026 TaxPub(DT) 1070 (Ahd-Trib) 26-May-2026 -- Section : 154 90/90(2) 139(1) 143(1) 90/91 -- Ahd-Trib -- Rajat Rajendraprasad Rastogi v. The ITO, Ward-2, (Intl. Taxation), Ahmedabad Assessee Appeal Partly AllowedITA No. 1783/Ahd/20252026 TaxPub(DT) 1067 (Ahd-Trib) 26-May-2026 -- Section : 147 37 234A/B/C/D 270A 133(6) 144B 148 -- Ahd-Trib -- Alang Steel Recycling Private Limited v. Dy. CIT-1, Circle-1, Bhavnagar Assessee Appeal AllowedITA No. 1604/Ahd/20252026 TaxPub(DT) 1066 (Ahd-Trib) 26-May-2026 -- Section : 54 54F 143(3) 133(6) 139 139) 45 54(2) -- Chen-Trib -- Ranjit V Srivatsaa v. Income Tax Officer, Non Corp. Ward - 3(2), Chennai Assessee Appeal AllowedITA No. 1755/Chny/20252026 TaxPub(DT) 1056 (Chen-Trib) 26-May-2026 -- Section : 250 151 254 246 -- Mum-Trib -- Sankhala Exports Pvt Ltd. C/o ketan H. Shah v. ACIT, Mumbai Assessee Appeal AllowedI.T.A. No. 4643/Mum/20252026 TaxPub(DT) 1053 (Mum-Trib) 26-May-2026 -- Section : 250 -- Mum-Trib -- Vaayu (India) Power Corporation Pvt. Ltd. v. DCIT, Circle - 3(3)(1), Mumbai Assessee Appeal AllowedI.T.A. No. 3840/Mum/20252026 TaxPub(DT) 1052 (Mum-Trib) 26-May-2026 -- Section : 253 250 147 144/144B 148(2) 151 142(1) 129 139 246 156 68 44AD 69 -- Ind-Trib -- Neha Tamrakar v. ITO-5(1), Bhopal Appeal AllowedITA No. 175/Ind/20252026 TaxPub(DT) 1050 (Ind-Trib) 26-May-2026 -- Section : 80G(5) -- Del-Trib -- Matribhoomi Sewa Sanstha v. The Assessing Officer, Ward Exemption -1(4), New Delhi Assessee Appeal AllowedITA No. 5745/DEL/20252026 TaxPub(DT) 1049 (Del-Trib) 26-May-2026 -- Section : 148 69A 271(1)(c) 234A -- Ahd-Trib -- Kanubhai Maganbhai Patel v. The ITO, Ward-1(3)(1), Petlad Assessee Appeal AllowedITA No. 1404/Ahd/20252026 TaxPub(DT) 1043 (Ahd-Trib) 26-May-2026 -- Section : 68 143(2) 69 69A -- Ahd-Trib -- Somnath Cold Storage v. The ITO, Ward-1, Gandhinagar Assessee Appeal AllowedITA No. 771/Ahd/20252026 TaxPub(DT) 1042 (Ahd-Trib) 26-May-2026 -- Section : 250 270A 144B 41(1) -- Agra-Trib -- Dinesh Chand Kaushik v. Income-tax Officer, Ward 4(1)(1), Aligarh Assessee Appeal AllowedITA No. 469/Agr/20252026 TaxPub(DT) 1036 (Agra-Trib) 26-May-2026 -- Section : 250 147 148 142(1) 144 -- Agra-Trib -- Mohit Nandan Agarwal v. Income-tax Officer, Ward 4(1)(3), AligarhITA No. 484/Agr/2025 with SA No. 03 & 04/Agr/20252026 TaxPub(DT) 1034 (Agra-Trib) 26-May-2026 -- Section : 271A 143(2) 44AD -- Agra-Trib -- Guncha Bansal v. Income Tax Officer, Ward 1(1)(1), Agra Assessee Appeal AllowedITA No. 487 & 488/Agr/20252026 TaxPub(DT) 1028 (Agra-Trib) 26-May-2026 -- Section : 143(3) 68 234 139(4) -- Del-Trib -- M/s Morpheus Developers Pvt. Ltd. v. Deputy Commissioner of Income Tax, Circle- 17(2), Delhi Assessee Appeal AllowedITA No. 5428/Del/20252026 TaxPub(DT) 1025 (Del-Trib) 26-May-2026 -- Section : 153C 143(3) 69A 37 153A) 153C(1) (1) 132 144 153A(1) -- Del-Trib -- DCIT, CC-17, New Delhi v. M/S Mani Capital Limited Revenue Appeal DismissedITA No. 3856/DEL/20252026 TaxPub(DT) 1024 (Del-Trib) 26-May-2026 -- Section : 12AB -- Del-Trib -- Haryana Football Association v. CIT (Exemptions), Chandigarh Assessee Appeal AllowedITA No. 4010/DEL/20252026 TaxPub(DT) 1022 (Del-Trib) 26-May-2026 -- Section : 143(3) 68 -- Del-Trib -- Pushpa Saluja v. ITO, Ward 45(4), New Delhi Assessee Appeal Partly AllowedITA No. 1491/Del/20222026 TaxPub(DT) 1019 (Del-Trib) 26-May-2026 -- Section : 143(3) 144B 194C 143(2) 142(1) 270A 133(6) -- Del-Trib -- Delhi Gujarat Fleet Carriers Private Limited v. DCIT, Circle 1(1), Gurgaon Assessee Appeal Partly AllowedITA No. 6273/Del/20252026 TaxPub(DT) 1018 (Del-Trib) 26-May-2026 -- Section : 143(3) 147 147/148 148 143(2) 69B -- Del-Trib -- Gyan Enterprises Private Limited v. ACIT, Circle 10(2), New Delhi Appeal AllowedITA No. 2401/Del/20252026 TaxPub(DT) 1017 (Del-Trib) 26-May-2026 -- Section : 153C 143(3) 253D 269SS/269T 271D/271E 69C 234A 132 -- Bang-Trib -- Ramya Resorts Pvt. Ltd. v. The Deputy Commissioner of Income Tax, Central Circle 1(2), Bangalore Assessee Appeal DismissedITA Nos. 1937 & 1938/Bang/20242026 TaxPub(DT) 1005 (Bang-Trib) 26-May-2026 -- Section : 153A 69C 68 -- Bang-Trib -- Shri Suraj Alwandi v. The Assistant Commissioner of Income Tax, Central Circle, Hubli Assessee Appeal AllowedITA Nos. 2078, 2079 & 2067/Bang/20242026 TaxPub(DT) 1004 (Bang-Trib) 26-May-2026 -- Section : 143 254 143(1) 147 142(1) 145(3) 44AB -- Pune-Trib -- Ellora Ispat v. ITO, Ward-6(4), Pune, ITO, Ward-6(3), Pune v. Ellora Ispat Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 1497 & 1988/PUN/20252026 TaxPub(DT) 979 (Pune-Trib) 26-May-2026 -- Section : 145 68 69 143(2) 142(1) -- Ahd-Trib -- Corner Point Infrastructure Pvt. Ltd. v. The ACIT, Circle- 1(1)(1), Vadodara Assessee Appeal Partly AllowedITA Nos. 1811 & 1812/Ahd/20252026 TaxPub(DT) 978 (Ahd-Trib) 26-May-2026 -- Section : 139 143(1) 54 143(3) 271(1)(c) -- Ahd-Trib -- Ashalata Kulshrestha v. The DCIT, Circle-3(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 1737/Ahd/20252026 TaxPub(DT) 977 (Ahd-Trib) 26-May-2026 -- Section : 250 143(3) 143(3A) 115BBC 13(7) -- Del-Trib -- Gagan Bharti Educational Society v. ITO Ward Exemption 1(2) Assessee Appeal AllowedITA No. 2275/DEL/20252026 TaxPub(DT) 968 (Del-Trib) 26-May-2026 -- Section : 250 270A 148 142(1) 144 147 144B -- Del-Trib -- Rajeev Kumar Mittal S/o Ram Niwas Mittal v. Income Tax Officer, Ward-1, Hisar Assessee Appeal AllowedITA No. 5229/DEL/20252026 TaxPub(DT) 965 (Del-Trib) 26-May-2026 -- Section : 250 143(2) 142(1) 69A 115BBE 68 69A) 133(6) -- Del-Trib -- Income Tax Officer, New Delhi v. Himanshu Goel Revenue Appeal DismissedITA No. 5232/Del/20252026 TaxPub(DT) 964 (Del-Trib) 26-May-2026 -- Section : 250 143(3) 144B 69C -- Del-Trib -- Ram Avtar Gupta v. Commissioner of Income Tax (Appeals). National Faceless Appeal Centre (NFAC), New Delhi Assessee Appeal AllowedITA No. 5225/DEL/20252026 TaxPub(DT) 963 (Del-Trib) 26-May-2026 -- Section : 250 143(3) 144B 139(1) 143(2) 142(1) -- Del-Trib -- Gaurav Dye House v. Income Tax Officer, Ward – 1, Income Tax Office, Haryana Assessee Appeal AllowedITA No.1004/Del/20252026 TaxPub(DT) 961 (Del-Trib) 26-May-2026 -- Section : 250 -- Del-Trib -- Saurav Beverage Private Limited v. Income Tax Officer, Delhi Assessee Appeal Partly AllowedITA No. 3286/Del/20252026 TaxPub(DT) 959 (Del-Trib) 26-May-2026 -- Section : 69A 143(2) 142(1) -- Bang-Trib -- H Kesarimal v. The Income Tax Officer, Ward - 1(2)(1), Bengaluru Assessee Appeal AllowedITA No. 2059/Bang/20252026 TaxPub(DT) 956 (Bang-Trib) 26-May-2026 -- Section : 12AB 12AB(1) -- Bang-Trib -- M/s. Madival Community Foundation v. The Commissioner of Income Tax (Exemptions), Bangalore Assessee Appeal AllowedITA No. 1778/Bang/20252026 TaxPub(DT) 955 (Bang-Trib) 26-May-2026 -- Section : 153A 143(3) -- Del-Trib -- Mann Properties & Developers Pvt. Ltd. v. DCIT, Central Circle-1, Noida Assessee Appeal AllowedIT(SS)A Nos. 5773 to 5777/Del/20252026 TaxPub(DT) 950 (Del-Trib) 26-May-2026 -- ... 2026 TaxPub(GST) 1135 (SC) M/s. Zentx Impex & Anr. v. State of Uttar Pradesh & Anr. , SCSpecial Leave Petition (Civil) Diary No(s). 21500/2026 with SLP(Civil) Diary No(s). 21548/2026 26-May-2026 -- Section 54 Section 107 Rule 92(3) Rule 93(3)... 2026 TaxPub(GST) 1134 (Uttarakhand-HC) M/s. Viral Buildcon Pvt. Ltd. v. Assistant Commissioner of State Tax, Office of the Assistant Commissioner State Tax , Uttarakhand-HCWrit Petition (M/B) 332 of 2026 26-May-2026 -- Section 439 Section 132 Section 132(1)... 2026 TaxPub(GST) 1133 (P&H-HC) Ravi Kumar v. Principal Commissioner CGST, Gurugram & Anr. , P&H-HCCRM - M - 17210 - 2026 26-May-2026 -- Section 73(9) Section 169 Section 75 Section 75(4)... 2026 TaxPub(GST) 1132 (Pat-HC) M/s. Neeraj Bricks v. The State of Bihar, The Joint Commissioner of State Tax, The Deputy Commissioner of State Tax, The Assistant Commissioner of State Tax, Bhojpur , Pat-HCCivil Writ Jurisdiction Case No. 1833 of 2026 26-May-2026 -- ... 2026 TaxPub(GST) 1131 (J&K-HC) Enhictus Pharma v. Union Territory through State Taxes & Ors. , J&K-HCWP(C) 1011/2026, CM 2664/2026 26-May-2026 -- ... 2026 TaxPub(GST) 1130 (SC) Devender Singh v. Additional Commissioner , SCReview Petition (C) No(s). 426/2026 in Special Leave Petition (C) No(s). 37065/2025 23-May-2026 -- 2026 TaxPub(CL) 319 (Del-HC) JFC Finance (India) Ltd. v. Arvind Garg Liquidator of Moser Baer Solar Ltd. , Del-HC, , Cont. CAS(C) No. 1819 of 2025, CM Appl. No. 5867 & 6240 of 2026, 2026-02-11 23-May-2026 -- 2026 TaxPub(CL) 305 (NCLAT- Chny) Shri Karshni Alloys (P.) Ltd. v. Ramakrishnan Sadasivan , NCLAT- Chny, , Company Appeal (AT) (CH) (Ins) No. 438 & 443 of 2022, IA Nos. 1109, 1110, 1111, 1118 & 1120 of 2022, 2024-05-31 23-May-2026 -- 2026 TaxPub(CL) 301 (NCLAT- New Del) Shantilal Javerchand Jain v. Vinodkumar Pukhraj Ambavat , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 629 of 2025, 2025-12-04 23-May-2026 -- 2026 TaxPub(CL) 292 (NCLT- Kochi) Samson & Sons Builders and Developers (P.) Ltd. v. K. Parameshwaran Nair , NCLT- Kochi, , IA(IBC)/243/KOB/2025, CP (IBC)/05/KOB/2021, 2025-11-12 23-May-2026 -- 2026 TaxPub(CL) 291 (NCLAT- New Del) Cosmos CO. OP. Bank Ltd. v. Kailash T. Shah , NCLAT- New Del, , Company Appeal (AT) (Ins.) No. 774 of 2024, 2025-11-13 23-May-2026 -- 2026 TaxPub(CL) 285 (NCLAT- New Del) State Bank of India v. Bernard John , NCLAT- New Del, , Company Appeal (AT) (Ins.) No. 1742 of 2024, 2025-10-17 23-May-2026 -- 2026 TaxPub(CL) 278 (NCLT- All) Mukund Sales (P.) Ltd. v. Shivam Traders & Hire Purchase (P.) Ltd. , NCLT- All, , CP No. 53 (Ald) of 2024, 2026-01-16 23-May-2026 -- 2026 TaxPub(CL) 277 (NCLT- All) Madhusudan Automobiles v. Shivam Traders & Hire Purchase (P.) Ltd. , NCLT- All, , CP No. 52/ALD/2024, 2026-01-16 23-May-2026 -- 2026 TaxPub(CL) 205 (NCLT- Chny) S. Veemaraj v. Adroit Automation India (P) Ltd. , NCLT- Chny, , CP (CA) No. 723 of 2019, 2026-02-06 23-May-2026 -- 2026 TaxPub(CL) 193 (NCLT- Ctk) Vidit Sharma v. Registrar of Companies , NCLT- Ctk, , CP No. 4/CB/2025, 2025-12-04 23-May-2026 -- 2026 TaxPub(CL) 186 (NCLT- Kol) Jaikaali Tracom (P.) Ltd. v. Sanjeev Jhunjhunwala , NCLT- Kol, , Comp. Appl No. 9 (KB) of 2021, Company Petition No. 4 (KB) of 2021, 2025-11-06 22-May-2026 -- Section : 148 142(1) 148A(b) 149 148A(d) 147 148A(b)) 149(1) 149(1)(b) 149(i)(b) 149A(b) -- Bom-HC -- Hitesh Ramniklal Shah v. Assistant Commissioner of Income-tax Petition DisposedWrit Petition No. 4164 of 20252025 TaxPub(DT) 9149 (Bom-HC) 22-May-2026 -- Section : 56(viii) 28 10(37) 57(iv) 199 143(1) 194A 145B(1) 270A 34 45(5) 45(1) 45(5)(b) -- Chd-Trib -- Ajay Kumar v. Income-tax OfficerIT Appeal Nos. 432, 463 & 731 (Chd) of 2022 & Ors.2025 TaxPub(DT) 9147 (Chd-Trib) 22-May-2026 -- Section : 250 68 139(1) 194Q 143(2) 142(1) 69C 115BBE 133(6) 143(3) 144B 44AB 145(3) -- Bang-Trib -- Nikshep Infra Projects v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 1602 (Bang.) of 20252025 TaxPub(DT) 9144 (Bang-Trib) 22-May-2026 -- Section : 80G 12AB 2(15) 12A(1)(ac) 80G(5) -- Hyd-Trib -- Sri Ajeya Sankara Trust v. CIT (Exemption) Assessee Appeal AllowedIT Appeal No. 1366 (Hyd) of 20252025 TaxPub(DT) 9143 (Hyd-Trib) 22-May-2026 -- Section : 253 250 143(3) 274 270A 270AA 270AA(4) 24(b) 274(2) 246A 156 270AA(1) 270AA(2) -- Ind-Trib -- Manoj Kumar Gangadharan v. Income-tax Officer (IT & TP) Appeal DismissedITA No. 670 & 671 (Ind) of 20242025 TaxPub(DT) 9112 (Ind-Trib) 22-May-2026 -- Section : 250 36(1)(vii) 41(1) 41(4) 41(2) 36(1)(via) 260A 6ABA 32 37(1) 43B(f) 28 36(1) -- Mum-Trib -- State Bank of India v. Joint Commissioner of Income-tax, Large Tax Payers Unit Assessee Appeal and Revenue Appeal Partly AllowedIT Appeal Nos. 661 & 684 (Bang) of 20152025 TaxPub(DT) 9109 (Mum-Trib) 22-May-2026 -- Section : 132(4) 69A/69B 134(4) 131 1342(4) 148 119 132(4A) 34 153C 143(3) 144C(13) 254 -- Mum-Trib -- EI Resorts & Clubs (P.) Ltd. v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedIT Appeal Nos. 3213, 3886 & 3926 (Mum.) of 2025, CO No. 171 (Mum) of 20252025 TaxPub(DT) 9108 (Mum-Trib) 22-May-2026 -- Section : 132(4) 69A/69B 134(4) 131 1342(4) 148 119 132(4A) 34 153C 143(3) 144C(13) 254 -- Mum-Trib -- Veda Real Estate Corporation (P.) Ltd. v. Deputy Commissioner of Income-tax Assessee Appeal AllowedIT Appeal No. 3220 (Mum) of 20252025 TaxPub(DT) 9106 (Mum-Trib) 22-May-2026 -- Section : 46(1) 131 2(9) 2(9)(A) 2(a) 2(9)(D) 24(1) 24(3) 26 26(1) 19 42 62 42(6)) 73 -- SAFEMA- New Del -- Deputy Commissioner of Income-tax v. Dhanrishi Commosales (P.) Ltd. Appeal AllowedFPA-PBPT/1393/Mum/20212025 TaxPub(DT) 9102 (SAFEMA- New Del) 22-May-2026 -- Section : 12AB 14 253(5) 13(1)(b) 12A/12AB 11 2(15) 12AA(3) 12AB(4) 12AB(1)(a) -- Ahd-Trib -- Bhavnagar Dashashrimali Kantibandh v. CIT(E)IT Appeal Nos. 134 & 135 (Ahd) of 20252025 TaxPub(DT) 9096 (Ahd-Trib) 22-May-2026 -- Section : 39B 14ZZN 6 16-30 31 21(5) 47B 47C 23 -- FC- Australia -- Oracle Corpn. Australia Pty Ltd. v. Commr. of Taxation FCAFC 1452025 TaxPub(DT) 9091 (FC- Australia) 22-May-2026 -- Section : 143(3) 57(iv) 56(2)(ii) 145B 28 10(37) 145B(1) 143(3A) 56(2)(vi) 57(1)(v) 4 19 -- Jp-Trib -- Deputy Commissioner of Income-tax v. Ashok Sharma Revenue Appeal DismissedIT Appeal No. 1227 (Jpr) of 20242025 TaxPub(DT) 9067 (Jp-Trib) 22-May-2026 -- Section : 271D 271D? 269SS 269T 269SS/T 274 275 246 253 263 275(1) 275(1)(c) 2710 147/1 -- Jp-Trib -- Deputy Commissioner of Income-tax, Central v. Ashwani Gupta Revenue Appeal DismissedIT Appeal Nos. 1057 to 1061 (JP) of 20252025 TaxPub(DT) 9046 (Jp-Trib) 22-May-2026 -- Section : 263 143(3) 144B 115V 37(1) 143(2) 142(1) 14A 115JB 10(38) -- Hyd-Trib -- Ocean Sparkle Ltd. v. Deputy Commissioner of Income-tax Assessee Appeal AllowedI.T. Appeal No. 744 (Hyd) of 20252025 TaxPub(DT) 9044 (Hyd-Trib) 22-May-2026 -- Section : 147 144 45 54 234A/B 270A 148A 80TTA 142(1) 139(1) 54(2) 144C(13) 54D 54F 54 -- Bang-Trib -- Hanchipura Channaiah Nandakishore v. ITO Assessee Appeal AllowedIT(IT) Appeal No. 258 (Bang) of 20252025 TaxPub(DT) 9043 (Bang-Trib) 22-May-2026 -- Section : 250 12A 143(1) 11 139 13(10) 139(1) 119 -- Bang-Trib -- Ashwinis Sports Foundation v. ITO (Exemptions) Assessee Appeal AllowedIT Appeal No. 551 (Bang) of 20252025 TaxPub(DT) 9022 (Bang-Trib) 22-May-2026 -- Section : 8 80G 12AB -- Hyd-Trib -- Indishine Foundation v. CIT(E) Assessee Appeal AllowedIT Appeal No. 880 (Hyd) of 20252025 TaxPub(DT) 8839 (Hyd-Trib) 22-May-2026 -- Section : 148A(b) 148A(d) 12A 11 11(2) 143(2) 142(1) 143(3) 143(3A) 11(2)(a) 151 149 139 -- Bom-HC -- Sir Jamsetjee Jejeebhoy Charity Fund v. ITO (E) Writ Petition No. 4941 of 20242025 TaxPub(DT) 8837 (Bom-HC) 22-May-2026 -- Section : 11UA 14A 36(1)(iii) 28 44AB 224 288 288(2) -- Chen-Trib -- Thiruvalluvar Textiles (P.) Ltd. v. ACIT Assessee Appeal Allowed Partly AllowedIT Appeal Nos. 1734 to 1737(Chny) of 20252025 TaxPub(DT) 8832 (Chen-Trib) 22-May-2026 -- Section : 263 147 41(1) 41(1)(a) 148 148A(b) 143(3) 143(2) -- Mum-Trib -- Surbhit Impex (P.) Ltd. v. Pr. CIT Assessee Appeal AllowedIT Appeal No. 2570 (Mum) of 20252025 TaxPub(DT) 8790 (Mum-Trib) 22-May-2026 -- Section : 12A(1)(ac) 12AB 12AB(1)(B) 8 15 2(15) -- Pune-Trib -- Harmony Educational Foundation v. Commissioner of Income-tax (Exemption) Assessee Appeal DismissedIT Appeal No. 1993 (Pune) of 20242025 TaxPub(DT) 8787 (Pune-Trib) 22-May-2026 -- Section : 154 80P 143(3) 18 56 36(1)(va) 6 40(a)(v) 10(10CC) 10A 40(a)(ia) 80-IB 40A(3) -- Luck-Trib -- District Co-operative Sugar Cane Supply Ltd. v. Income-tax Officer Assessee Appeal AllowedIT Appeal Nos. 577 & 578 (Lkw) of 20242025 TaxPub(DT) 8786 (Luck-Trib) 22-May-2026 -- Section : 2(15) 11 12AA 250 10(22) 11(1)(a) 28 143(3) -- Chen-Trib -- Neuro Update Chennai v. ITO, Exemption Assessee Appeal AllowedITA No. 1480 (Chny) of 20252025 TaxPub(DT) 8781 (Chen-Trib) 22-May-2026 -- Section : 250 271(1)(c) 139(1) 143(3) 132 153A 143(2) 142(1) 274 132(4) 132A 153B 148 1 -- Chen-Trib -- Deputy Commissioner of Income-tax v. Ethirajulu Vajravel Kumaran Revenue Appeal DismissedIT Appeal Nos. 1650 to 1655 (Chny) of 20252025 TaxPub(DT) 8778 (Chen-Trib) 22-May-2026 -- Section : 92D 92C(l) 139(1) 143(2) 142(1) 92CA(l) 80IA 80A 80IA(10) 80IA(9) 80-I(9) 10A -- Del-Trib -- Dy. CIT v. Koya & Co. Construction Ltd. Revenue Appeal DismissedIT Appeal No. 2177 (Delhi) of 20232025 TaxPub(DT) 8475 (Del-Trib) 22-May-2026 -- Section : 21(5) 67 21(3) 21(1) 21(2) 21(4) 21(6) -- Guj-HC -- Council of Institute of Chartered Accountants of India v. S.N. Valera R/Chartered Accountant Reference No. 3 of 20062025 TaxPub(DT) 8470 (Guj-HC) 22-May-2026 -- Section : 260A 50(B) 28(ii) 2(42C) 50Bof 28(ii)(c) 28(ii)(e) 2(42c) 41(2) 2(47) 53A 45 5 -- Tel-HC -- CIT v. Spectra Shares & Scrips Ltd. Petition ClosedIT Tribunal Appeal No. 412 of 20102025 TaxPub(DT) 8464 (Tel-HC) 22-May-2026 -- Section : 263 143(3) 144B 133(6) 142(1) 10(1) -- Rkt-Trib -- Changela Mohanbhai R (HUF) v. PCIT Assessee Appeal AllowedITA Nos. 210 (Rjt) of 20252025 TaxPub(DT) 8448 (Rkt-Trib) 22-May-2026 -- Section : 144 148 69C 37(1) 147 -- Mum-Trib -- Arham Star v. ITO Assessee Appeal Partly AllowedIT Appeal No. 2427 (Mum) of 20252025 TaxPub(DT) 8446 (Mum-Trib) 22-May-2026 -- Section : 148A(a) 148A(1) 70 131(1A) 148A(b) 148A(d) 147 144B -- Guj-HC -- Vasuki Global Industrial Ltd. v. Pr. Chief CIT Petition DisposedR/Special Civil Application No. 13472 of 20242025 TaxPub(DT) 8442 (Guj-HC) 22-May-2026 -- Section : 270A 270A(9)(e) 132 250 271(1)(c) -- Chen-Trib -- Sabari Diamonds & Jewels v. Dy. CIT Assessee Appeal AllowedIT Appeal Nos. 1996 to 1999 (Chny) of 20252025 TaxPub(DT) 8440 (Chen-Trib) 22-May-2026 -- Section : 143(3) 69A 145 115JB 143(2) 68 115BBE 145(1) 145(3) 144 26 34 5 142(1) 56(2) -- Hyd-Trib -- Spandana Sphoorty Financial Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedIT Appeal No. 821 (Hyd) of 20252025 TaxPub(DT) 8425 (Hyd-Trib) 22-May-2026 -- Section : 250 11 24 234A 12(1)(b) 142(2A) 10(20) 10(2) 3 12A 74 33 29 8 35 73A 24A -- Jp-Trib -- ACIT v. Urban Improvement Trust Assessee Appeal Allowed Revenue Appeal DismissedIT Appeal Nos. 717, 794, 795 & 813 (Jpr) of 20242025 TaxPub(DT) 8424 (Jp-Trib) 22-May-2026 -- Section : 250 143(3) 147 50C 148 143(2) 48 142(1) -- Rkt-Trib -- Chhaganbhai Muljibhai Patoliya v. ITO Assessee Appeal AllowedITA No. 477 (Rjt) of 20252025 TaxPub(DT) 8421 (Rkt-Trib) 22-May-2026 -- Section : 143(3) 250 36(1) 36(1)(va) 40(a)(ia) 68 115BBE 115BBE(2) 143(2) 40a 438 43B(6) -- Visak-Trib -- Ranar Agrochem Ltd. v. Dy. CIT Assessee Appeal DismissedIT Appeal No. 288 (Viz) of 20242025 TaxPub(DT) 8420 (Visak-Trib) 22-May-2026 -- Section : 10A 143(3) 92CA(3) 254 90 10AA 4 5 244A 90/91 10A) 91 10A-no 90(1)(a) 115JB -- Del-Trib -- Canon India (P.) Ltd. v. Dy. CIT Assessee Appeal DismissedIT Appeal No. 585 (Del) of 2021, 1038 (Del) of 2023, CO No. 04 (Del) of 20252025 TaxPub(DT) 8412 (Del-Trib) 22-May-2026 -- Section : 263 143(3) 144B 69B 115BBE 142(1) 69A 133A 153D 119 263(1) -- Pune-Trib -- Akashdeep Cloth Centre v. Pr. CIT Assessee Appeal AllowedIT Appeal Nos. 959 & 1012 (Pune) of 20242025 TaxPub(DT) 8409 (Pune-Trib) 22-May-2026 -- Section : 250 143(2) 92CA 28(iv) 28(i)(iv) 2(24) 194R(2) 260A -- Bang-Trib -- AMD India (P.) Ltd. v. DCIT Revenue Appeal Dismissed Assessee Appeal Partly AllowedIT(TP) Appeal Nos. 1858 & 2031 (Bang.) of 20242025 TaxPub(DT) 8408 (Bang-Trib) 22-May-2026 -- Section : 115TD 12AA(4) 13 12A(ab) 133A 13(1)(d) 12AA(ab) 11(1) 148 186 143 131 12A(1) -- Bang-Trib -- Vijayanagar Educational Trust v. CIT(E) Assessee Appeal AllowedIT Appeal No. 2006 (Bang.) of 20192025 TaxPub(DT) 8404 (Bang-Trib) 22-May-2026 -- Section : 250 41 115JB 143(3) 133(6) 41(1) 143(1) 139(4) 148 139(3) 39 147 154 32(2) 8 -- Mum-Trib -- Hewlett Packard Financial Services (India) (P.) Ltd. v. ACIT Assessee Appeal Partly AllowedIT Appeal No. 915 (Mum) of 20172025 TaxPub(DT) 8399 (Mum-Trib) 22-May-2026 -- Section : 144C(1) 143(3) 144C(5) 143(1) 92CA(1) 92CA(3) 35ABB 36(1)(iii) 37(1) 47(iii) 391 -- Mum-Trib -- Vodafone Digilink Ltd. v. Dy. CIT Assessee Appeal and Revenue Appeal Partly AllowedIT Appeal Nos. 1073 & 1158 (Delhi) of 20152025 TaxPub(DT) 8398 (Mum-Trib) 22-May-2026 -- Section : 143(3) 144C 144C(5) 40(a)(i) 234A 270A 92C 9(1)(vi) 92CA 144C(8) 143(1) 143(1)( -- Mum-Trib -- Netflix Entertainment Services India LLP v. Dy. CIT Assessee Appeal Partly AllowedIT Appeal No. 6857 (Mum) of 20242025 TaxPub(DT) 8397 (Mum-Trib) 22-May-2026 -- Section : 250 115JB 143(1) 143(2) 143(3) 32(1)(ii) 263 37 37(1) 32(ii) 43(1) 43(3) 263(1 -- Mum-Trib -- ACIT v. Viacom 18 Media (P.) Ltd. Revenue Appeal Partly AllowedIT Appeal No. 5658 (Mum) of 20242025 TaxPub(DT) 8393 (Mum-Trib) 22-May-2026 -- Section : 143(1) 193 145 154 246A 154/143(3) 194N -- Agra-Trib -- Surbhi Anand v. ACIT Assessee Appeal AllowedIT Appeal No. 258 (Agr) of 20252025 TaxPub(DT) 8392 (Agra-Trib) 22-May-2026 -- Section : 250 139(8A) 115BAA 143(1) 115JBA 140B 139(1) 115BAA(5) 154 -- Bang-Trib -- Arrow Electronics India (P.) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT Appeal Nos. 988 & 989 (Bang.) of 20252025 TaxPub(DT) 8391 (Bang-Trib) 22-May-2026 -- Section : 143(3) 144B 48(i) 143(2) 13(2) 34 48(1) 263 256(2) -- Visak-Trib -- ITO v. Surendra Nath Gubbala Revenue Appeal Dismissed Assessee Appeal DismissedIT Appeal No. 482 (Viz) of 2024, CO No. 03 (Viz) of 20252025 TaxPub(DT) 8390 (Visak-Trib) 22-May-2026 -- Section : 12A 10(20) 143(1) 143(3) 263 142(2A) 12AA 11 143(2) 14A 43B 36(1)(xii) 12A(b) -- Pune-Trib -- Dy. CIT v. Jawaharlal Nehru Port Trust Revenue Appeal Dismissed Assessee Appeal Partly AllowedIT Appeal Nos. 543, 544, 545, 1153, 1154 & 1155 (Mum) of 20162025 TaxPub(DT) 8229 (Pune-Trib)