Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 20-Dec-2024 -- Section : 143 271(1)(c) 274 -- Del-Trib -- Sector 113 Gatevida (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 1622/DEL/20232024 TaxPub(DT) 5735 (Del-Trib) 20-Dec-2024 -- Section : 143 147 148 10 142 131 133 68 69C -- Mum-Trib -- ITO v. Seema Narendra Bapna Appeal DismissedITA No. 1120/MUM/20242024 TaxPub(DT) 5734 (Mum-Trib) 20-Dec-2024 -- Section : 143(3) 147 148 147/143(3) 23 133(6) 151 142(1) 22/23 35(1)(i) 139 35(2)(iii) -- Del-Trib -- Shahnaz Husain v. JCIT Assessee Appeal Partly AllowedITA No. 1965/DEL/2024 And ITA No. 1966/DEL/20242024 TaxPub(DT) 5731 (Del-Trib) 20-Dec-2024 -- Section : 143(2) 80IA(4) 80IA(13) 80-IA 80-1A(4) 80-1A(13) 2(e) (4) 2(e)(i) -- Pune-Trib -- T & T Infra Ltd. v. ACIT Assessee Appeal AllowedITA No. 291/PUN/20202024 TaxPub(DT) 5716 (Pune-Trib) 20-Dec-2024 -- Section : 35(2AB) 115JB 143(2) 37(1) 43(5)(a) 43AA 68 131 256 -- Del-Trib -- Subros Ltd. v. Addl. CITITA No. 3576/Del/2023, ITA No. 3577/Del/2023, ITA No. 3578/Del/2023 And ITA No. 3579/Del/20232024 TaxPub(DT) 5714 (Del-Trib) 20-Dec-2024 -- Section : 263 143(3) 10(38) 68 -- Ahd-Trib -- Manishadevi Vinodkumar Agarwal v. Pr. CIT Assessee Appeal DismissedITA No. 23/Ahd/20212024 TaxPub(DT) 5711 (Ahd-Trib) 20-Dec-2024 -- Section : 250 153A 143(3) 132 139(1) 132(4) 153C -- Del-Trib -- Olive Overseas (P) Ltd. v. DCIT Assessee Appeal AllowedITA Nos. 3310, 3330, 3331, 3332, 3333, 3334 & 3335/Del/2023 and ITA Nos. 3358, 3359, 3360 & 3361/Del/20232024 TaxPub(DT) 5692 (Del-Trib) 20-Dec-2024 -- Section : 147 144B 250 50(2)(vi) 56(2)(vii) 142A 500 148 151) 148A(b) 153(2) 145 234B-Rs -- Mum-Trib -- Indu Pankaj Dhandharia v. ACIT Assessee Appeal Partly AllowedITA No. 741/MUM/20242024 TaxPub(DT) 5683 (Mum-Trib) 20-Dec-2024 -- Section : 271D 269SS 143(2) 143(3) 131 54B 26955 269T 269S5 273B 269ST -- Dehradun-Trib -- Mehboob Alam v. JCIT Assessee Appeal AllowedITA No. 38/DDN/20232024 TaxPub(DT) 5679 (Dehradun-Trib) 20-Dec-2024 -- Section : 250 40(a)(ia) 234C 37 48 271(1)(c) 263/143(3) 143(3) 194J 178 No11 31 238 13( -- Kol-Trib -- Mcnally Sayaji Engineering Ltd. v. Dy. CIT Appeal DismissedITA No. 899/KOL/2018 and ITA No. 1145/KOL/20182024 TaxPub(DT) 5677 (Kol-Trib) 20-Dec-2024 -- Section : 250 12 32(1)(ii) 115JB 143(3) 92CA(4) 115JA -- Mum-Trib -- Hazaribagh Ranchi Expressway Ltd. v. ACIT Assessee Appeal DismissedITA No. 3787/Mum./2023 and ITA No. 3788/Mum./20232024 TaxPub(DT) 5662 (Mum-Trib) 20-Dec-2024 -- Section : 148 132 153A 144 147 148(2) 68 133(6) 142(1) -- Pat-Trib -- Ganesh Ram Dokania v. ACIT Assessee Appeal AllowedI.T.A. No. 263/PAT/20232024 TaxPub(DT) 5659 (Pat-Trib) 20-Dec-2024 -- Section : 18 19 20 21 263 28 14 37 56 57 24(2) 8 10 22(4) 6 9 26(2) 12B) 25(3) 60 -- SC -- Bank of Rajasthan Ltd. v. CIT Appeal DismissedCivil Appeal Nos. 3291-3294 of 20092024 TaxPub(DT) 5645 (SC) 20-Dec-2024 -- Section : 153A 147 148 132 143(2) 147/148 132(4) 69 143(3) 148/147 132A 153A) 133A 153C -- Del-Trib -- DCIT v. Anjani Kumar Goenka Revenue Appeal DismissedITA No. 790/Del/20212024 TaxPub(DT) 5639 (Del-Trib) 20-Dec-2024 -- Section : 250 143(3) 68 10(38) -- Mum-Trib -- Amrita Abhishek Doshi v. DCIT Assessee Appeal AllowedI.T.A. No. 1353/Mum/20242024 TaxPub(DT) 5638 (Mum-Trib) 20-Dec-2024 -- Section : 14(a)(i) 133A(2A) 40(a)(i) 195 37 9(1)(vii) 40(a)(ia) 37(1) 2(15A) 201 -- Bang-Trib -- DCIT v. Algonomy Software (P) Ltd. Revenue Appeal DismissedITA Nos. 1196, 1226 & 1229/Bang/20242024 TaxPub(DT) 5637 (Bang-Trib) 20-Dec-2024 -- Section : 147/148 148 260A 0-5 44DA 9 142 -- Del-HC -- GE Nuovo Pignone S.P.A v. CITITA No. 491/2019 & CM Appl. No. 23000/2019 (Stay), W.P. (C) No. 6494/20192024 TaxPub(DT) 5609 (Del-HC) 20-Dec-2024 -- Section : 10 59 130 4 139 29 57 92C 92-C 6 2(11) 2(12) 65 70 189 68 69 -- Mum-Trib -- Captain Vilas Waman Katre v. Addl. CITB.M.A. No. 4/Mum/20222024 TaxPub(DT) 5607 (Mum-Trib) 20-Dec-2024 -- Section : 36(1)(va) 143(1) 143(3) 143(3A) 43B 36(va) 2(24)(x) 36(1)(iv) 142(1) 43-B 143(2) -- Ind-Trib -- Indiyaa Distribution Network LLP v. Dy. CIT Assessee Appeal Partly AllowedITA No. 258/Ind/20232024 TaxPub(DT) 5585 (Ind-Trib) 20-Dec-2024 -- Section : 250 54F 143(3) 143(3A) 54F(1) (1) 32 115J 115J(1A) -- Mum-Trib -- ITO v. Sheriar Phirojsha Irani Revenue Appeal DismissedITA No. 2835/Mum./20242024 TaxPub(DT) 5584 (Mum-Trib) 20-Dec-2024 -- Section : 250 143(3) 40(a)(ia) 37 143(1) 143(2) 194I 246A(1)(a) 154 253(3) 282 250(6) 25 -- Bang-Trib -- Manohars Catering v. Asstt. CIT Assessee Appeal AllowedITA No. 1393/Bang/20242024 TaxPub(DT) 5578 (Bang-Trib) 20-Dec-2024 -- Section : 271(1)(c) 37(1) 271(10(c) 250 40(a)(ia) -- Jp-Trib -- ACIT v. Mangalam Cement Ltd. Revenue Appeal DismissedITA. No. 350/JPR/20242024 TaxPub(DT) 5577 (Jp-Trib) 20-Dec-2024 -- Section : 14A 143(2) 142(1) 234B 2(28A) 194A 36(1)(iii) 28 10(2)(iii) 271(1)(c) AS-7 32 -- Del-Trib -- DCIT v. Mahatta Towers (P) Ltd. Revenue Appeal DismissedITA No. 1137/Del/20172024 TaxPub(DT) 5575 (Del-Trib) 20-Dec-2024 -- Section : 250 143(3) 147 148 69A 142(1) 129 143(2) 143(1) 250(5) 44AD 124(3)(b) 133(6) -- Srt-Trib -- Niravbhai Kirit Shah v. ITO Assessee Appeal Partly AllowedITA No. 770/SRT/2023, ITA No. 239/SRT/20242024 TaxPub(DT) 5561 (Srt-Trib) 20-Dec-2024 -- Section : 250 143(3) 69A 68 234 139(1) 145(3) 37(1) 28 29 40(a)(ia) -- All-Trib -- Nagendra Rai v. ACIT Assessee Appeal Partly AllowedI.T.A. Nos. 273 and 32/Alld/20152024 TaxPub(DT) 5557 (All-Trib) 20-Dec-2024 -- Section : 143(3) 143(2) 133(6) 68 131 -- Kol-Trib -- Asstt. CIT v. LB Saree Emporium Revenue Appeal DismissedITA No. 433/KOL/20242024 TaxPub(DT) 5554 (Kol-Trib) 20-Dec-2024 -- Section : 68 143(3) 3 4 45 439 19 50 -- Del-Trib -- RKG Finvest Ltd. v. ACIT Assessee Appeal DismissedITA No. 1337/Del/20182024 TaxPub(DT) 5553 (Del-Trib) 20-Dec-2024 -- Section : -- SC -- Prashant Kumar Ahluwalia v. Dy. CIT & Ors.Special Leave to Appeal (C) No(s). 21847/20242024 TaxPub(DT) 5545 (SC) 20-Dec-2024 -- Section : 250 147 144 148 147/148 234A 147/144 142(1) 144/147 282 151 143(1) 143(3) 48 -- Jp-Trib -- Prabhati Devi v. ITO Assessee Appeal AllowedITA No. 1031/JP/20242024 TaxPub(DT) 5544 (Jp-Trib) 20-Dec-2024 -- Section : 143(3) 2(24)(ix) 56(2)(ib) 58(4) 194B 263 71 57 115BB 194G 74A(3) 70/71/74A -- Chen-Trib -- DCIT v. Pooja Marketing Appeal DismissedITA No. 960/Chny/2022 and ITA No. 958/Chny/20222024 TaxPub(DT) 5543 (Chen-Trib) 20-Dec-2024 -- Section 122(2) Section 74 Rule 3(a)... 2024 TaxPub(GST) 3511 (AP-HC) Vijaya Visakha Milk Producers Co. Ltd. v. Asstt. CCT & Ors. , AP-HCWrit Petition No. 254/2024 20-Dec-2024 -- ... 2024 TaxPub(GST) 3510 (All-HC) Angoori Devi Educational & Cultural Society (Regd.) v. UOI & Ors. , All-HCWrit Tax No. 1783 of 2024 20-Dec-2024 -- Section 70 Section 151 Rule 12 Rule 5... 2024 TaxPub(GST) 3509 (Cal-HC) Rajendra Kumar Kothari & Anr. v. Varun Kothari & Anr. , Cal-HCGA No. 4 of 2023 In CS (COM) No. 403 of 2024 (Old No. CS 161 of 2022) 20-Dec-2024 -- Section 74 Section 16... 2024 TaxPub(GST) 3508 (Cal-HC) Jyoti Tar Products (P) Ltd. & Anr. v. Dy. CST , Cal-HCW.P.A. No. 22106 of 2024 20-Dec-2024 -- Section 112 Rule 36(4) Rule 110... 2024 TaxPub(GST) 3507 (Gau-HC) High Tech Ecogreen Contractors LLP v. Jt. Director & Ors. , Gau-HCWP(C)/4787/2024 20-Dec-2024 -- Section 107... 2024 TaxPub(GST) 3506 (Bom-HC) Finorion Pharma India (P) Ltd. v. State of Maharashtra , Bom-HCWrit Petition No. 3672 of 2024 20-Dec-2024 -- ... 2024 TaxPub(GST) 3505 (Bom-HC) Alkem Laboratories Ltd. v. Jt. Commr. of CGST & CE , Bom-HCWrit Petition No. 3225 of 2024 and Writ Petition No. 3287 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 3377 (SC) B.M.R. Industries (P) Ltd. v. Asstt. CST , SCSLP Appeal (C) No. 9679 of 2024 19-Dec-2024 -- Section 83... 2024 TaxPub(GST) 3376 (Del-HC) Konica Singhal v. Pr. Commr. of GST , Del-HCW.P. (C) No. 7445 of 2024 19-Dec-2024 -- Rule 23... 2024 TaxPub(GST) 3059 (Ori-HC) Sanuja Kumar Lenka v. Superintendent of CGST & CE , Ori-HCW.P. (C) No. 4429 of 2024 19-Dec-2024 -- Section 83... 2024 TaxPub(GST) 3058 (Del-HC) Aashna Singhal v. Pr. Commr. of GST , Del-HCW.P. (C) No. 7438 of 2024 19-Dec-2024 -- Section 140 Rule 117 Rule 140 Rule 8... 2024 TaxPub(GST) 3057 (Guj-HC) Nikhil Navinchandra Mehta v. UOI , Guj-HCR/Special Civil Application No. 22734 of 2019 with R/S. C.A. No. 3950 of 2023 19-Dec-2024 -- Section 54... 2024 TaxPub(GST) 3056 (Del-HC) National Board of Examination in Medical Sciences v. UOI , Del-HCW.P. (C) No. 1300 of 2023, C.M. No. 4928 of 2023 19-Dec-2024 -- ... 2024 TaxPub(GST) 3055 (Mad-HC) Rana Granites v. Asstt. CST , Mad-HCW.P. No. 12078 of 2024 and W.M.P. Nos. 13175 & 13176 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 3032 (All-HC) Rajendra Kumar v. State of U.P. , All-HCWrit C. No. 19178 of 2024 19-Dec-2024 -- Section 73 Section 75... 2024 TaxPub(GST) 3031 (Del-HC) Udayraj Yadav v. Sales Tax Officer , Del-HCW.P. (C) No. 7396 of 2024, C.M. Appl. No. 30908-09 of 2024 19-Dec-2024 -- Rule 23... 2024 TaxPub(GST) 3030 (Ori-HC) Pradip Senapati v. Superintendent of CGST & CE , Ori-HCW.P. (C) No. 4451 of 2024 19-Dec-2024 -- Section 112 Section 109 Section 172 Section 107... 2024 TaxPub(GST) 3029 (Ori-HC) Bhimasen Rout v. CCT & GST , Ori-HCW.P. (C) No. 6891 of 2023 19-Dec-2024 -- ... 2024 TaxPub(GST) 2948 (Cal-HC) Nanda Dulal Paul v. UOI , Cal-HCWPA No. 5469 of 2024 19-Dec-2024 -- Section 75... 2024 TaxPub(GST) 2947 (Mad-HC) AMZ International v. STO , Mad-HCW.P. No. 9858 of 2024, W.M.P. Nos. 10870 & 10871 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 2917 (Guj-HC) Teszla Multi Trade v. UOI , Guj-HCR/Special Civil Application Nos. 19221, 21764, 7970 of 2023 & Ors. 19-Dec-2024 -- ... 2024 TaxPub(GST) 2916 (Mad-HC) Aarthi Enterprises v. Asstt. CST , Mad-HCWP No. 19123 of 2020, W.M.P. Nos. 23696 and 23698 of 2020 19-Dec-2024 -- ... 2024 TaxPub(GST) 2915 (Karn-HC) Kalasaiah Annappa v. CCT , Karn-HCWP No. 26931 of 2023 (T-RES) 19-Dec-2024 -- Rule 23... 2024 TaxPub(GST) 2914 (Ori-HC) Binaya Mandal v. Chief CCT & GST , Ori-HCW.P. (C) No. 5465 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 2913 (SC) Swati Realty v. UOI , SCPetition for Special Leave to Appeal (C) No. 8104 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 2313 (Mad-HC) K. Murugesh v. Dy. STO , Mad-HCW.P. No. 5234 of 2024 & Anr. 19-Dec-2024 -- ... 2024 TaxPub(GST) 2312 (Bom-HC) New Phaltan Sugar Works Distillery Division Ltd. v. State of Maharashtra , Bom-HCWrit Petition (L) No. 93652 of 2020 & Anr. 19-Dec-2024 -- ... 2024 TaxPub(GST) 2304 (Mad-HC) MDV Construction v. Appellate Dy. CST, GST , Mad-HCW.P. No. 6607 of 2024 & Ors. 19-Dec-2024 -- ... 2024 TaxPub(GST) 2303 (Mad-HC) V. Mohanraj v. Dy. STO , Mad-HCW.P. No. 6349 of 2024, W.M.P. Nos. 7066 & 7068 of 2024 19-Dec-2024 -- Section 107... 2024 TaxPub(GST) 2311 (Ker-HC) Siva Krishna Agencies v. STO , Ker-HCWP (C) No. 12177 of 2024 19-Dec-2024 -- Rule 23... 2024 TaxPub(GST) 2310 (Ori-HC) Jitendra Naik v. Superintendent of CGST & CE , Ori-HCW.P. (C) No. 7329 of 2024 19-Dec-2024 -- Rule 23... 2024 TaxPub(GST) 2309 (Ori-HC) Jaga Balia Associates v. STO , Ori-HCW.P. (C) No. 7321 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 2308 (Cal-HC) Subir Kumar Sen v. State of West Bengal , Cal-HCWPA No. 7792 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 2307 (Ori-HC) Mahabir Prasad Agarwalla v. State of Odisha , Ori-HCW.P. (C) No. 8688 of 2022 19-Dec-2024 -- Section 17... 2024 TaxPub(GST) 2306 (Mad-HC) HR Enterprises v. STO , Mad-HCW.P. No. 10733 of 2024, W.M.P. Nos. 11813 & 11815 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 2305 (Mad-HC) ILB Ramesh Homes (P) Ltd. v. STO , Mad-HCW.P. No. 10943 of 2024, W.M.P. Nos. 12041 & 12044 of 2024 19-Dec-2024 -- Section 439 Section 420 Section 4/21 Section 438 Section 437-A Section 446 Section 438(2)... 2024 TaxPub(GST) 2302 (P&H-HC) Gurpreet Singh Sabharwal v. State of Haryana , P&H-HCCRM. M. No. 18491 of 2024 19-Dec-2024 -- Section 9(3)... 2024 TaxPub(GST) 2301 (Mad-HC) Baisany Ramiah Chetty Pandurangan v. Asstt. CST (FAC) , Mad-HCW.P. No. 11010 of 2024, W.M.P. Nos. 12092 & 12093 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 3422 (P&H-HC) Acme Cleantech Solutions (P) Ltd. v. UOI , P&H-HCCWP No. 10249 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 2300 (Del-HC) Unique Sales v. Pr. Commr. of Department of Trade & Taxes , Del-HCW.P. (C) No. 7323 of 2024 19-Dec-2024 -- Section 129(1)(b)... 2024 TaxPub(GST) 2299 (Mad-HC) XPL Logistics (P) Ltd. v. Jt. Commr. , Mad-HCW.P. Nos. 33930, 32827 of 2023 & Ors. 19-Dec-2024 -- Section 112 Section 54 Rule 89 Rule 95A... 2024 TaxPub(GST) 2298 (Karn-HC) Nuance Group (India) (P) Ltd. v. UOI , Karn-HCWrit Petition Nos. 23144 of 2021 and 5077, 7826 of 2022 (T-RES) 19-Dec-2024 -- ... 2024 TaxPub(GST) 2293 (Mad-HC) A. Nazeer v. Dy. STO (Inspection) , Mad-HCW.P. No. 7582 of 2024, W.M.P. Nos. 8499 & 8504 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 2292 (Mad-HC) C. Selladurai v. STO (Intelligence) , Mad-HCW.P. No. 7601 of 2024, W.M.P. No. 8521 of 2024 19-Dec-2024 -- Section 50(1) Section 2(31)... 2024 TaxPub(GST) 2291 (Mad-HC) STS-KEC (JV) v. STO , Mad-HCW.P. (MD) Nos. 3938 to 3942 of 2024 & Ors. 19-Dec-2024 -- Section 132(5) Section 132(l)(i)... 2024 TaxPub(GST) 2290 (Bom-HC) Saurabh v. Directorate General of GST Intelligence , Bom-HCCrl. Writ Petition No. 180 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 2289 (Mad-HC) Bina Mukeh Kumar Shah v. Asstt. CST , Mad-HCW.P. No. 7545 of 2024, W.M.P. Nos. 8465 & 8467 of 2024 19-Dec-2024 -- Rule 23... 2024 TaxPub(GST) 2288 (Ori-HC) Om Sri Chaturbhuja Budhadeo Construction v. Superintendent, CGST & CE , Ori-HCW.P. (C) No. 7432 of 2024 19-Dec-2024 -- Section 112 Section 107 Section 112(8) Section 107(6) Section 112(8)(b)... 2024 TaxPub(GST) 2287 (Cal-HC) Evergreen Construction v. CCT , Cal-HCMAT No. 424 of 2024, IA No. CAN 1 of 2024 19-Dec-2024 -- ... 2024 TaxPub(GST) 2286 (Ori-HC) Shree Gajanan Construction v. CCT & GST , Ori-HCW.P. (C) No. 5394 of 2024 19-Dec-2024 -- Section 112 Section 107 Section 112(8) Section 107(6) Section 112(8)(b)... 2024 TaxPub(GST) 2285 (Cal-HC) Evergreen Construction, Durgapur (P) Ltd. v. CCT , Cal-HCMAT No. 426 of 2024, IA No. CAN 1 of 2024 19-Dec-2024 -- Section 102... 2024 TaxPub(GST) 2284 (Bom-HC) OAK Shipping Services (P) Ltd. v. State of Maharashtra , Bom-HCCrl. Writ Petition No. 322 of 2021, C.W.P. No. 325 of 2021 19-Dec-2024 -- Section 97 Section 100 Section 101C) Section 98 Section (2) Section 97(2) Section 103 Section 98(2)... 2024 TaxPub(GST) 2283 (AAR-Guj) Tasty Thrills LLP, In re , AAR-GujAdvance Ruling No. Guj/GAAR/R/2023/33 & Anr. 19-Dec-2024 -- Section 70... 2024 TaxPub(GST) 2282 (Tel-HC) Mytrah Energy India (P) Ltd. v. UOI , Tel-HCW.P. No. 6739 of 2024 19-Dec-2024 -- Section : 143(3) 144 -- Del-Trib -- Puneet Singh Mehndiratta v. DCIT Assessee Appeal AllowedITA No. 2778/Del/20222024 TaxPub(DT) 5703 (Del-Trib) 19-Dec-2024 -- Section : 147 144 143(3) 80IB(11A) 148 143(2) 139 142(1) 80IIB 148A 80-IB 2(7)(c) 8(3)(b -- Ind-Trib -- ACIT v. Prataap Snacks Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 370 to 374/Ind/2023 and Cross-Objection No. 6 & 7/Ind/20242024 TaxPub(DT) 5698 (Ind-Trib) 19-Dec-2024 -- Section : 143(3) 68 115BBE 143(1) 143(2) 44AB 133(6) 142(1) 44AD 139(1) 145(3) -- Jp-Trib -- Nitin Vijay v. ITO Assessee Appeal AllowedITA No. 12/JP/20242024 TaxPub(DT) 5690 (Jp-Trib) 19-Dec-2024 -- Section : 143 153A 143(3) 139 68 234A 132(1) 139(1) 147 139(5) 132(4) 44AA 44AD 153G 1 -- Jp-Trib -- Naval Kishore v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedITA. No. 205/JP/2024 and ITA. No. 456/JP/20242024 TaxPub(DT) 5685 (Jp-Trib) 19-Dec-2024 -- Section : 253(1)(a) 250 54F 234A 2704 54F(1) 251 143(2) 54/54F -- Mum-Trib -- Nakul Aggarwal v. Asstt. CIT Assessee Appeal Allowed Revenue Appeal DismissedI.T.A. No. 2551/Mum/2024 and I.T. A. No. 2833/Mum/20242024 TaxPub(DT) 5684 (Mum-Trib) 19-Dec-2024 -- Section : 143 147 10(38) 68 148 131 133 69C -- Mum-Trib -- Bhavna Lalit Jain v. ITO Assessee Appeal Partly AllowedITA No. 1016/MUM/20242024 TaxPub(DT) 5682 (Mum-Trib) 19-Dec-2024 -- Section : 260A 143 144C 92CA 133 -- Del-HC -- Alcatel Lucent India Ltd. v. Dy. CIT & Anr. Appeal DisposedITA No. 220/2022 and ITA No. 221/20222024 TaxPub(DT) 5636 (Del-HC) 19-Dec-2024 -- Section : 143(3) 254 57 234B 220(2) 57(iii) 40(1)(b) 160 40(IB) 113 114(2) 115 155 3A -- Mum-Trib -- Asstt. CIT v. Maharashtra Airport Development Co. Ltd. Assessee Appeal Allowed Revenue Appeal DismissedITA No. 7497/MUM/2018 and ITA No. 520/MUM/20192024 TaxPub(DT) 5604 (Mum-Trib) 19-Dec-2024 -- Section : 147 40(a)(ia) 194C 143(3) 194A 151 148(2) 143(2) 292BB 158 142 145 143(i)(a) -- Raipur Bench -- ITO v. Basant Kumar Mishra Revenue Appeal DismissedITA No. 251/RPR/20162024 TaxPub(DT) 5590 (Raipur Bench) 19-Dec-2024 -- Section : 250 143(3) 253 43(1) 234A/B/C 271(1)(c) 28 72 73 145(2) 32 -- Chd-Trib -- Pagro Frozen Foods (P) Ltd. v. ITO Assessee Appeal DismissedITA No. 1076/Chd/20182024 TaxPub(DT) 5565 (Chd-Trib) 18-Dec-2024 -- Section : -- Guj-HC -- CIT v. Vineetkumar Raghavjibhai BhalodiaR/Tax Appeal No. 1326 of 20112024 TaxPub(DT) 6645 (Guj-HC) 18-Dec-2024 -- Section : 50C 54F 147 148 2(14) -- Pune-Trib -- Dnyaneshwar Baburao Kathe v. ITO Assessee Appeal AllowedIT Appeal No. 432 (Pun) of 20242024 TaxPub(DT) 6413 (Pune-Trib) 18-Dec-2024 -- Section : 260A 68 132(4) 148 -- Guj-HC -- Pr. CIT v. Shilpaben Harshil Deliwala Appeal DismissedR/Tax Appeal No. 967 of 20242024 TaxPub(DT) 6247 (Guj-HC) 18-Dec-2024 -- Section : 68 142 144A 120 127 131 133A 134 142A 144C -- Guj-HC -- Shah Tobacco Trading Co. v. Addl./Jt./Dy./Asstt. CIT & Anr.R/Special Civil Application No. 17208 of 20212024 TaxPub(DT) 6161 (Guj-HC) 17-Dec-2024 -- Section 107 Section 39... 2024 TaxPub(GST) 3504 (Jhar-HC) Pragati Bio & Renewable Energy v. Pr. Commr. of CGST , Jhar-HCW.P. (T) No. 5982 of 2024 17-Dec-2024 -- Section 73 Section 98 Section 2 Section 103 Rule 142... 2024 TaxPub(GST) 3503 (Bom-HC) General Motors India (P) Ltd. v. State of Maharashtra , Bom-HCWrit Petition No. 17122 of 2024 17-Dec-2024 -- Section 10 Section 29(2)(c) Section 29(2)(b)... 2024 TaxPub(GST) 3502 (All-HC) Sky Associates v. State of U.P. & Anr. , All-HCWrit Tax No. 2140 of 2024 17-Dec-2024 -- 2024 TaxPub(CL) 1314 (Del-HC) Nishit Badola v. UOI , Del-HC, , W.P. (C) No. 174/2024, 2024-10-22 17-Dec-2024 -- 2024 TaxPub(CL) 1312 (NCLAT- New Del) CMS Info Systems Ltd. v. Bharatiya Kamgar Karamchari Mahasangh & Ors. , NCLAT- New Del, , Company Appeal (AT) No. 27/2024, 2024-11-06 17-Dec-2024 -- 2024 TaxPub(CL) 1249 (NCLAT- New Del) Marathon Nextgen Townships (P) Ltd. v. Regional Director , NCLAT- New Del, , Company Appeal (AT) No. 190 of 2023, 2024-05-29 17-Dec-2024 -- 2024 TaxPub(CL) 1247 (NCLAT- New Del) CA Anil Chauhan v. National Financial Reporting Authority , NCLAT- New Del, , Comp. App. (AT) No. 98 of 2024 & I. A. No. 1828, 1829, 1830, 1831 of 2024, 2024-04-25 17-Dec-2024 -- 2024 TaxPub(CL) 1353 (SC) Sanjay Kumar Aggarwal v. Stakeholders Consultation Committee of Punjab Basmati Rice Ltd. , SC, , Civil Appeal No. 5655 of 2024, 2024-05-10 17-Dec-2024 -- 2024 TaxPub(CL) 1352 (SC) Kalvakuntla Kavitha v. Directorate of Enforcement , SC, , Crl. A. No. 3522 of 2024, 2024-08-27 17-Dec-2024 -- 2024 TaxPub(CL) 1350 (SAFEMA - New Del) R.K. Verma v. Asstt. Director, Directorate of Enforcement , SAFEMA - New Del, , FPA-FE Nos. 1283 & 1284 (Mum.) of 2004, 2024-07-04 17-Dec-2024 -- 2024 TaxPub(CL) 1342 (Del-HC) Tarun Mathur & Anr. v. Anil Jain , Del-HC, , Crl. M.C. 4118/2023 & Crl. M.A. 15474/2023, 2024-10-18 17-Dec-2024 -- 2024 TaxPub(CL) 1338 (Del-HC) Ashok Kumar Sharma v. State of NCT of Delhi & Ors. , Del-HC, , Crl. M.C. 8819/2023, 2024-10-28 17-Dec-2024 -- 2024 TaxPub(CL) 1337 (Del-HC) Anees UR Rahman v. Smal Farmers Agribuisness Consortium , Del-HC, , Crl. M.C. 5464/2019 & Crl. M.A. 38989/2019, 2024-11-11 17-Dec-2024 -- 2024 TaxPub(CL) 1321 (SC) Rohan Builders (India) (P) Ltd. v. Berger Paints India Ltd. , SC, , Civil Appeal No. 10621/2024 Civil Appeal No. 10624/2024 Civil Appeal No. 10622/2024 Civil Appeal No. 10623/2024 Civil Appeal Nos. 10612-10613/2024 Civil Appeal No. 10647/2024 Civil Appeal No. 10625/2024 Civil Appeal No. 10627/2024 Civil Appeal Nos., 2024-10-23 17-Dec-2024 -- 2024 TaxPub(CL) 1320 (SC) International Seaport Dredging (P) Ltd. v. Kamarajar Port Ltd. , SC, , Civil Appeal No 12097 of 2024 (Arising out of SLP (C) No. 25369 of 2024), 2024-10-24 17-Dec-2024 -- 2024 TaxPub(CL) 1319 (SC) Goqii Technologies (P) Ltd. v. Sokrati Technologies (P) Ltd. , SC, , Civil Appeal No. 12234 of 2024 (Arising Out of SLP (C) No. 15562 of 2024), 2024-11-07 17-Dec-2024 -- 2024 TaxPub(CL) 1318 (Del-HC) Disha Enterprises v. J.S.S. Interior & Exterior (P) Ltd. & Ors. , Del-HC, , ARB. P. 1203/2024, 2024-10-24 17-Dec-2024 -- 2024 TaxPub(CL) 1290 (SC) Vidyasagar Prasad v. UCO Bank & Anr. , SC, , Civil Appeal No. 1031 of 2022, 2024-10-22 17-Dec-2024 -- 2024 TaxPub(CL) 1289 (NCLAT- New Del) Twentyone Sugars Ltd. v. Maharashtra State Electricity Distribution Co. Ltd. , NCLAT- New Del, , Company Appeal (AT) (Ins) No. 487/2023, 2024-11-13 17-Dec-2024 -- 2024 TaxPub(CL) 1287 (NCLAT- New Del) Sunil Surrendrakumar Kakkad v. Sujyot Infrastructure (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1423 of 2024, 2024-11-14 17-Dec-2024 -- 2024 TaxPub(CL) 1285 (NCLAT- New Del) Sudip Dutta @ Sudip Bijoy Dutta v. Prashant Jain , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1494 of 2024 & I.A. No. 5389 of 2024, 2024-11-06 17-Dec-2024 -- 2024 TaxPub(CL) 1281 (NCLAT- New Del) Sandip Narendrakumar Patel v. Svakarma Finance (P) Ltd. & Anr. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 1419 of 2023, 2024-11-05 17-Dec-2024 -- 2024 TaxPub(CL) 1279 (Del-HC) Rakesh Kumar Gupta v. Insolvency and Bankruptcy Board of India & Anr. , Del-HC, , W.P. (C) No. 11483/2024, 2024-08-22 17-Dec-2024 -- 2024 TaxPub(CL) 1274 (NCLT- Chny) Apurva Jain v. Adaptio Facility Management (P) Ltd. , NCLT- Chny, , Petition Number: CP(IB)/207(CHE)2023, 2024-06-12 17-Dec-2024 -- 2024 TaxPub(CL) 1269 (NCLAT- New Del) Law & Kenneth Saatchi & Saatchi (P) Ltd. v. Patanjali Paridhan (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1033 of 2023, 2024-11-13 17-Dec-2024 -- 2024 TaxPub(CL) 1264 (SC) Jaiprakash Agarwal v. Alka Prakash Agrawal & Anr. , SC, , Civil Appeal No. 7869 of 2024, 2024-09-02 17-Dec-2024 -- 2024 TaxPub(CL) 1263 (NCLT- New Del) IFCI Bank Ltd. v. Sangita Arora , NCLT- New Del, , C.P (IB) No. 427/ND/2021, 2024-05-01 17-Dec-2024 -- 2024 TaxPub(CL) 1256 (NCLAT- New Del) Brijesh Haridas Nagar Co-Op. Hsg Soc. Ltd. v. VAS Infrastructure Ltd. & Anr. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 1201 of 2024 & I. A. No. 4295 , 4296 , 4297 , 4298 of 2024, 2024-09-09 17-Dec-2024 -- 2024 TaxPub(CL) 1252 (NCLAT- New Del) Agarwal Foundries (P) Ltd. v. Posco E&C India (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1492 of 2024, 2024-09-10 17-Dec-2024 -- 2024 TaxPub(CL) 1251 (SC) Manish Sisodia v. Directorate of Enforcement , SC, , SLP to Appeal (Crl.) No. 7795 of 2024, 2024-06-04 17-Dec-2024 -- 2024 TaxPub(CL) 1242 (CCI) Sabine S. v. Mitera Hospital , CCI, , Case No. 17 of 2024, 2024-09-10 17-Dec-2024 -- 2024 TaxPub(CL) 1240 (SAFEMA- New Del) Shivshankar Chunnilal Joshi v. Special Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-FE-163/MUM/1996, 2024-08-13 17-Dec-2024 -- 2024 TaxPub(CL) 1239 (SAFEMA - New Delhi) Mustaq Mohd. Patel v. Special Director, Directorate of Enforcement , SAFEMA - New Delhi, , MP-FE-315/SRT/2023, 2024-09-03 17-Dec-2024 -- 2024 TaxPub(CL) 1238 (SAFEMA - New Del) Hindustan National Glass & Industries Ltd. v. Special Director, Directorate of Enforcement , SAFEMA - New Del, , FPA-FE-21/KOL/2012, 2024-07-09 17-Dec-2024 -- 2024 TaxPub(CL) 1235 (P&H-HC) Rakesh Kumar & Ors. v. Kissan Commission Agent & Ors. , P&H-HC, , CRM-M-16624-2023, 2024-09-26 17-Dec-2024 -- 2024 TaxPub(CL) 1234 (HP-HC) Raj Kumar v. Sanjiv Kumar , HP-HC, , Cr. Appeal No. 128 of 2010, 2024-10-03 17-Dec-2024 -- 2024 TaxPub(CL) 1230 (Del-HC) Sharma Enterprises v. Banking Ombudsman , Del-HC, , W.P.(C) No. 3042/2021, 2024-08-13 17-Dec-2024 -- 2024 TaxPub(CL) 1225 (SAFEMA - New Delhi) Venkateshwar Rail Nirman (P.) Ltd. v. Dy. Director, Directorate of Enforcement , SAFEMA - New Delhi, , MP-PMLA-6681, 6685, 6690, 6695, 6696, 6700 AND 6710/CHD/2019 (Misc.), MP-PMLA-6680, 6684, 6689, 6695, 6704 and 6707/CHD/2019 (Stay), FPA-PMLA-3352 to 3359/CHD of 2019 and MP-PMLA-6799/CHD/2019 (Exem.), 2024-09-19 17-Dec-2024 -- 2024 TaxPub(CL) 1217 (SAFEMA - New Delhi) RAP Events v. Dy. Director, Directorate of Enforcement , SAFEMA - New Delhi, , FPA-PMLA-2090/CHD/2017, 2024-09-12 17-Dec-2024 -- 2024 TaxPub(CL) 1214 (SAFEMA - New Delhi) Mehfoozalam @ Khan v. Dy. Director, Directorate of Enforcement , SAFEMA - New Delhi, , MP-PMLA-6586, 6624, 6757, 6755 & 6758/DLI/2019 Stay, FPA-PMLA-3301, 3320, 3377, 3378 & 3379 /DLI/2019, MP-PMLA-8466 & 8467/DLI/2021 Misc MP-PMLA-6756/DLI/2019 Exem, 2024-09-03 14-Dec-2024 -- Section : 250(6) 14A 10(34) 10(38) 80IA 10B 80B -- Ahd-Trib -- Asahi Songwon Colors Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 710/Ahd/20232024 TaxPub(DT) 5195 (Ahd-Trib) 14-Dec-2024 -- Section : 127 132 127(1) -- Mad-HC -- Suvali Real Properties LLP v. Pr. CITW.P. Nos. 15500, 15524 and 15526 of 2024 And W.M.P Nos. 16853, 16854, 16885, 16887, 16882 and 16884 of 20242024 TaxPub(DT) 5159 (Mad-HC) 14-Dec-2024 -- Section : 250 92CA(3) 32(1)(iia) 139(1) 234A 234B 234C 274 270A 271AA 92B 143(1) 14(1)(a -- Mum-Trib -- Supermax Personal Care (P) Ltd. v. DCIT Assessee Appeal DismissedITA Nos. 687/Mum/2021, 544/Mum/2022 and 2331/Mum/20222024 TaxPub(DT) 5157 (Mum-Trib) 14-Dec-2024 -- Section : 12AA 154 254 143(1) 12A(2) 12(A)(2) 11 12AA? 139(1) 10 12A(a) 139(4) 134 143( -- Mad-HC -- Sree Venkateswara Educational Trust v. ITO (E)T.C.A. Nos. 168 and 169 of 2020 And C.M.P. Nos. 5380 and 5387 of 20222024 TaxPub(DT) 5155 (Mad-HC) 14-Dec-2024 -- Section : 147 144C(13) 148 10(35) 111A 148A(b) 143(3) 133A 148A(d) 148) 144C(1) 144C(15) -- Bang-Trib -- Rahul Agarwal v. Dy. CIT Assessee Appeal AllowedIT(IT)A No. 765/Bang/20242024 TaxPub(DT) 5137 (Bang-Trib) 14-Dec-2024 -- Section : 147 144 144B 263 43CA 143(3) 148 144(8) 143(2) 194-IA 50C(2) 143(1) -- Chen-Trib -- Gaurav Dugar v. Pr. CIT Assessee Appeal AllowedITA No. 948/CHNY/20242024 TaxPub(DT) 5136 (Chen-Trib) 14-Dec-2024 -- Section : 54F 133A 143(3) 148 -- Jp-Trib -- Suchet Singh Yadav (HUF) v. ITO Assessee Appeal AllowedITA No. 515 & 528/JPR/20242024 TaxPub(DT) 5130 (Jp-Trib) 14-Dec-2024 -- Section : 250 143(3) 144C(3) 40(a)(ia) 40(a)(i) 194E 195 154 -- Mum-Trib -- Dy. CIT v. Lloyds Register of Shipping Assessee Appeal AllowedITA No. 1776 to 1781/Mum/2024 and ITA No. 1455/Mum/2024 and ITA No. 878 & 879/Mum/2024 and ITA No. 880 & 881/Mum/20242024 TaxPub(DT) 5092 (Mum-Trib) 14-Dec-2024 -- Section : 12A 12AB 80G(5) 2(15) 12AA -- Asr-Trib -- Chardikala Foundation v. CIT(E) Assessee Appeal AllowedI.T.A. No. 308/Asr/20242024 TaxPub(DT) 5052 (Asr-Trib) 14-Dec-2024 -- Section : 260-A 80JJAA 143 32 43 37 32) -- Karn-HC -- Bosch Ltd. v. Dy. CIT In Favour of AssesseeI.T.A. No. 72 of 20172024 TaxPub(DT) 5049 (Karn-HC) 14-Dec-2024 -- Section : 260A 270A(9) 148 143(2) 132 69 131 260-A 260(A) -- MP-HC -- Pr. CIT v. Agrawal Buildcon (P) Ltd. Appeal DismissedIncome Tax Appeal No. 193 of 20222024 TaxPub(DT) 5040 (MP-HC) 14-Dec-2024 -- Section : 260 264 394 32 263 143 139 147 265 -- Guj-HC -- Adani Gas Ltd. v. Pr. CITR/Special Civil Application No. 14025 of 2020 with R/Special Civil Application No. 14038 of 20202024 TaxPub(DT) 5037 (Guj-HC)