Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 06-Mar-2026 -- Section : 143(3) 144C(5) 144C(3) 9(1)(vi) 44C 244A 234D 147 32 234B 144C(13) 271(l)(c) 2 -- Del-Trib -- Oracle Systems Corporation v. Addl. Director of Income-tax, Range-2, International Taxation, New Delhi Assessee Appeal Partly AllowedITA No.3314/Del/2013, ITA No.5671/Del/2011, ITA No.4054/Del/2014, ITA No.1974/Del/2014, ITAs No.2088, 2089 & 2090/Del/20172026 TaxPub(DT) 1678 (Del-Trib) 06-Mar-2026 -- Section : 144B 148 -- P&H-HC -- Vandana Malhotra v. Income Tax Officer & Ors. Application DisposedCWP-25267-20242026 TaxPub(DT) 1226 (P&H-HC) 06-Mar-2026 -- Section : 80IA 80IA(5) 80IB 80HHC 80-IA(2) 80-IA(5) 80-IA(9) 80-IA(1) -- Mad-HC -- Commissioner of Income Tax, Chennai v. M/s Ucal Fuel Systems Ltd. Appeal DismissedTCA No. 970 of 20142026 TaxPub(DT) 1225 (Mad-HC) 06-Mar-2026 -- Section : 260A 68 -- Del-HC -- Pr. Commissioner of Income Tax, Central -1 v. Sperry Plast Ltd. Application DisposedITA 90/2026 & CM Appl. 7272/20262026 TaxPub(DT) 1224 (Del-HC) 06-Mar-2026 -- Section : No1222 143(2) 143(3) 272A(1)(c) 271(1)(c) 220(2) 281 133(6) 281(1) 58(f) 17(1)(b -- Mad-HC -- M/s Sree Gokulam Chit & Finance Co. (P) Ltd. v. The Tax Recovery Officer, The PCIT-1, Chennai, The Principal Commissioner of Income Tax-1, Chennai, Shri S. Elangovan, Chennai Petition ClosedW.P. No. 16885 of 2022 & WMP Nos. 16184 & 16185 of 2022 & 1718 of 20242026 TaxPub(DT) 1223 (Mad-HC) 06-Mar-2026 -- Section : 222 245-I 261 256 254 -- Mad-HC -- Smt. Kumari Kanagam v. Tax Recovery Officer, ChennaiWP No. 17088 of 2018 and WMP No. 20353 of 20182026 TaxPub(DT) 1222 (Mad-HC) 06-Mar-2026 -- Section : 260-A -- Tel-HC -- SLS Developers v. The Income Tax Officer, Ward – 8 (1), Hyderabad Petition ClosedITTA No. 5 of 20262026 TaxPub(DT) 1221 (Tel-HC) 06-Mar-2026 -- Section : 245D(4) 234B 143(1) 154 245(D) 245D(4)) 234A 245D(1) 143(3) 144 207 245C(1) 14 -- Bom-HC -- M/s. Sidharth Carbochem Products Ltd. v. Tax Recovery Officer, Ward 1 (3)(2), Income-Tax Department & Ors. Petition DisposedWrit Petition No. 1235 of 20052026 TaxPub(DT) 1220 (Bom-HC) 06-Mar-2026 -- Section : 148 143(2) 147 24(b) 143(3) 133(6) 147/151 151 23 23(2) 115JB 142(1) 139 23(1 -- Bom-HC -- Shantilal Gulabchand Muttha v. The Assistant Commissioner of Income Tax, Circle-2, Pune Petition DisposedWrit Petition No. 3764 of 20222026 TaxPub(DT) 1219 (Bom-HC) 06-Mar-2026 -- Section : 271D 147 275 -- Bom-HC -- Sanjay Ratra v. Assessment Unit, Income-tax Department, National Faceless Assessment Centre, Additional/Joint/Deputy/Assistant Commissioner of Income/Income Tax Officer & Ors. Petition DisposedWrit Petition (L) No. 42864 of 20252026 TaxPub(DT) 1218 (Bom-HC) 06-Mar-2026 -- Section : 153(B) -- Del-HC -- Pr. Commissioner of Income Tax, Central-1, Delhi v. Sanjay Jain Appeal DisposedITA 38/2026, ITA 41/2026, ITA 43/2026, ITA 34/2026, CM Appl. 4177/2026, CM Appl. 4178/2026, ITA 36/2026 and CM Appl. 4253/2026, CM Appl. 4254/2026, ITA 37/2026 and CM Appl. 4256/2026, CM Appl. 4257/20262026 TaxPub(DT) 1217 (Del-HC) 06-Mar-2026 -- Section : 153A 144 142 142(1) -- P&H-HC -- Sakir Khan v. State of Haryana & Ors.CWP-9038 of 2025 (O&M)2026 TaxPub(DT) 1216 (P&H-HC) 06-Mar-2026 -- Section : 127(2) 260A -- Del-HC -- Sahara India Ltd., Sahara India Commercial Corporation Ltd. Through Mr. Shailendra Kumar Verma Senior Manager, Successor of Sahara India Mutual Benefit Co Ltd. v. Income Tax Appellate Tribunal Delhi Bench & Ors. Through Its Registrar & Ors. Application DisposedW.P. (C) 6024/2025, W.P. (C) 7522/2025, CM Appl. 33608/2025 (stay), W.P. (C) 7525/2025, CM Appl. 33612/2025 (stay), W.P. (C) 7528/2025, CM Appl. 33617/2025 (stay), W.P. (C) 7561/2025, CM Appl. 33726/2025 (stay), W.P. (C) 7611/2025, CM Appl. 33982/202026 TaxPub(DT) 1215 (Del-HC) 06-Mar-2026 -- Section : 143(1) 145(2) 143(1)(a) 36(1)(va) 145A 143(2) 142(1) 154 250 143(3) 144B 139 -- Bom-HC -- Rallis India Limited v. Central Processing Centre & Ors. Petition DisposedWrit Petition (L) No. 37314 of 20252026 TaxPub(DT) 1214 (Bom-HC) 06-Mar-2026 -- Section : 148 148A(3) 148A(1) 132 147 57 157 57(3) -- Guj-HC -- Rajendra Mahendrakumar Vadodaria v. Assistant Commissioner of Income Tax, Circle 1 (1) (1), Ahmedabad R/Special Civil Application No. 18016 of 20252026 TaxPub(DT) 1213 (Guj-HC) 06-Mar-2026 -- Section : 139(9) 264 44AB 263 -- Bom-HC -- Raj Rayon Industries Limited v. Principal Commissioner of Income Tax (PCIT), Mumbai & Ors. Petition DisposedWrit Petition No. 1904 of 20252026 TaxPub(DT) 1212 (Bom-HC) 06-Mar-2026 -- Section : 260A 68 131 133(6) -- Cal-HC -- Principal Commissioner of Income Tax, Kolkata v. M/s. Shipra Enclave Pvt. Ltd.ITAT 94 of 2025, IA No. GA 2 of 20252026 TaxPub(DT) 1211 (Cal-HC) 06-Mar-2026 -- Section : 260A 68 131 133(6) -- Cal-HC -- Principal Commissioner of Income Tax-2, Kolkata v. M/s Express Tradelink Pvt. Ltd. Revenue Appeal DismissedITAT 95 of 2025, IA No. GA 2 of 20252026 TaxPub(DT) 1210 (Cal-HC) 06-Mar-2026 -- Section : 92D 92F 139 80IA 92B -- Bom-HC -- Pr. Commissioner of Income Tax v. Nivea India Private Ltd. Assessee Appeal DismissedIncome Tax Appeal No. 2417 of 20182026 TaxPub(DT) 1209 (Bom-HC) 06-Mar-2026 -- Section : 143(3) 144B 156 142(1) 143(2) 2(31) 292B 170 171 144C 153(1) 153(4) 148 127 -- Bom-HC -- Paras Defence & Space Technologies Ltd. v. Deputy Commissioner of Income Tax 15(1)(1) & Ors. Petition DisposedWrit Petition No. 4934 of 20222026 TaxPub(DT) 1208 (Bom-HC) 06-Mar-2026 -- Section : 148 148A(b) 148A(d) 147 69 156 -- Bom-HC -- Mitra Biswas v. Income Tax Officer, Ward-26 (2)(1), Mumbai & Ors. Petition DisposedWrit Petition (L) No. 3068 of 20262026 TaxPub(DT) 1207 (Bom-HC) 06-Mar-2026 -- Section : 148A(b) 148A(d) 148A(1) -- Del-HC -- M/s. MHJ Metaltechs Pvt. Ltd. v. Income Tax Officer, Ward 16 (1), Delhi Application DisposedW.P. (C) 880/2026, CM Appl. 4297/2026, CM Appl. 6774/20262026 TaxPub(DT) 1206 (Del-HC) 06-Mar-2026 -- Section : -- SC -- Joint Commissioner of Income Tax & Anr. v. Grandhi Sri Venkata Amarendra Application DisposedSpecial Leave Petition (Civil) Diary No. 74316/20252026 TaxPub(DT) 1205 (SC) 06-Mar-2026 -- Section : 148 147 143(3) 44AB 142(1) 153 142(2A) 69C 149(1) 153A 153A(1) 152(3) 132 132 -- Guj-HC -- Jignesh Ramniklal Doshi v. Deputy Commissioner of Income Tax, Central Circle 2, RajkotR/Special Civil Application No. 16538 of 20252026 TaxPub(DT) 1204 (Guj-HC) 06-Mar-2026 -- Section : 11 13(8) 2(15) 11(2) 11(3)(c) 10(20) 11-13 198 36(1)(Va) 2(24)(x) -- Raj-HC -- Commissioner of Income Tax (Exemptions), Jaipur v. Jaipur Development Authority, Jaipur Urban Development Authority, Jaipur Application DisposedD.B. Income Tax Appeal No. 150/2017, D.B. Income Tax Appeal No. 284/2010, D.B. Income Tax Appeal No. 151/2017, D.B. Income Tax Appeal No. 152/20172026 TaxPub(DT) 1203 (Raj-HC) 06-Mar-2026 -- Section : -- SC -- Income Tax Officer & Ors. v. Vandana MalhotraSpecial Leave Petition (Civil) Diary No(s). 57403/2025 with Special Leave Petition (Civil) Diary No(s). 74709/2025, Diary No(s). 1397/2026, Diary No(s). 74978/2025, Special Leave Petition (Civil) Diary No(s). 683/2026, Diary No(s). 57388/2025, Diary2026 TaxPub(DT) 1202 (SC) 06-Mar-2026 -- Section : 148A(1) 148A(3) 139(1) 143(1) 143(3) 144B 147 -- Guj-HC -- Guruvayur Infratech Private Limited v. Assistant Commissioner of Income Tax, Circle 1, Jamnagar Petition AllowedR/Special Civil Application No. 11456 of 20252026 TaxPub(DT) 1201 (Guj-HC) 06-Mar-2026 -- Section : 143(3) 260 144B 142(1) -- Guj-HC -- Gryphon Ceramics Private Limited v. Assistant Commissioner of Income Tax, Assessment Unit & Anr. R/Special Civil Application No. 5 of 20252026 TaxPub(DT) 1200 (Guj-HC) 06-Mar-2026 -- Section : 264 270A 270A(6) 143(3) 143(1)(a) 143(3)) -- Bom-HC -- GM Modular Pvt. Ltd. v. Principal Commissioner of Income Tax Writ Petition No. 378 of 20262026 TaxPub(DT) 1199 (Bom-HC) 06-Mar-2026 -- Section : 92CA(3) 153(2) 92CA(1) 153(1) 144C(2) 153(4) 148 153(2)? 92B 92CA(3A) 92CA(4) 1 -- Mad-HC -- Eaton Power Quality Private Limited v. The Deputy Commissioner of Income Tax, Chennai, The Assessing Officer, National Faceless Assessment Centre, New DelhiW.P. No. 15393 of 2022 and W.M.P. Nos. 14550 and 14551 of 20222026 TaxPub(DT) 1198 (Mad-HC) 06-Mar-2026 -- Section : 194-H 182 201(1-A) 273-B -- Del-HC -- Commissioner of Income Tax, Delhi XVII v. Royal Jordanian AirlinesITA 187/20082026 TaxPub(DT) 1197 (Del-HC) 06-Mar-2026 -- Section : -- SC -- Central Board of Direct Taxes & Ors. v. Telangana State Pollution Control Board Application DisposedSpecial Leave to Appeal (C) No(s). 13485/2022 with SLP(C) No. 14351/20222026 TaxPub(DT) 1196 (SC) 06-Mar-2026 -- Section : 143 143(1)(a) 115BAA 139(1) 139(8A) 142 119(2)(b) -- Bom-HC -- Bax India Ventures Pvt. Ltd. v. Central Processing Centre & Ors.Writ Petition (L) No. 43004 of 20252026 TaxPub(DT) 1195 (Bom-HC) 06-Mar-2026 -- Section : -- SC -- Assistant Commissioner of Income Tax & Anr. v. Gopal Prasad Gupta Application DisposedSpecial Leave Petition (Civil) Diary No. 75521/20252026 TaxPub(DT) 1194 (SC) 06-Mar-2026 -- Section : 148A(d) 147 151 148A(b) 151(i) 142(1) 274 271(1)(c) 151(ii)) 151(2) 151(1) 3(1) -- Bom-HC -- Amit Hemraj Gala v. Assistant Commissioner of Income Tax, Central Circle-2 (4) & Ors. Petition DisposedWrit Petition (L) No. 38431 of 20252026 TaxPub(DT) 1193 (Bom-HC) 06-Mar-2026 -- Section : 148 143(3) 147 -- Del-Trib -- Shamim Ahmad v. I.T.O., Ward -3(2)(4), Muzaffarnagar Assessee Appeal AllowedITA No. 4241/DEL/20242026 TaxPub(DT) 992 (Del-Trib) 06-Mar-2026 -- Section : 69A 44AE 115BBE 127(2) 127(3) 142(1) 143(2) 139(1) 144 144(1)(b) 148 -- Del-Trib -- TUFEL C/o CA MR Sahu, Gurgaon v. The Income tax Officer, Ward - 4(4), Gurugaon Assessee Appeal Partly AllowedITA No. 3293/DEL/20242026 TaxPub(DT) 991 (Del-Trib) 06-Mar-2026 -- Section : 250 143(2) 80IC 271(1)(c) 80-IC 139(1) 115JB 234B -- Del-Trib -- Aromatrix Flora (P) Ltd. v. ACIT, Circle-1(1), New Delhi Assessee Appeal AllowedITA No. 2100/Del/20242026 TaxPub(DT) 990 (Del-Trib) 06-Mar-2026 -- Section : 250 143(3) 143(2) 142(1) 68 -- Del-Trib -- ACIT, Circle-1(1), New Delhi v. Ajanta Raaj Proteins Ltd., Ajanta Raaj Proteins Ltd. v. ACIT, Circle-1(1), New Delhi Revenue Appeal Partly Allowed Assessee Appeal DismissedITA No. 3016/Del/2023, C.O. No. 144/Del/20232026 TaxPub(DT) 989 (Del-Trib) 06-Mar-2026 -- Section : -- SC -- Principal Commissioner of Income Tax - 1 v. M/s. Anand Divine Developers Private Limited Application DisposedSpecial Leave Petition (Civil) Diary No. 74592/20252026 TaxPub(DT) 987 (SC) 06-Mar-2026 -- Section : 260A 125 5 31 -- Tel-HC -- M/s. Pact Securities & Financial Services Limited v. The Deputy Commissioner of Income Tax, Circle 16 (3), Hyderabad & Ors. Petition ClosedWrit Petition No. 22827 of 20092026 TaxPub(DT) 986 (Tel-HC) 06-Mar-2026 -- Section : 260A 68 -- Tel-HC -- M/s. Liquors India Ltd. v. The Asst. Commissioner of Income-tax, Circle-2 (2), Hyderabad Petition ClosedIncome Tax Tribunal Appeal Nos. 279 & 460 of 20102026 TaxPub(DT) 985 (Tel-HC) 06-Mar-2026 -- Section : -- SC -- Deputy Commissioner of Income Tax, Circle 23 (1), Mumbai & Ors. v. Axis Impex Application DisposedSpecial Leave Petition (Civil) Diary No. 45392/2025 with Diary No. 74735/2025, Diary No. 46983/2025, Diary No. 53944/2025, Special Leave Petition (Civil) Diary No. 57455/2025, Special Leave Petition (Civil) Diary No(s). 58131/20252026 TaxPub(DT) 984 (SC) 06-Mar-2026 -- Section : 132 158-BD 158-B(b) 158-BC(c) 143(3) 143(2) 132-A 260-A 139 142 158-BC) 67 -- Tel-HC -- Anupama Chand v. Deputy Commissioner of Income Tax, Central Circle-4, Hyderabad Petition ClosedITTA. Nos. 252, 253, 254, 255, 256, 257, 258, 259, 260, 261 & 262 of 2008, 136, 137, 138, 139, 140, 144 and 145 of 20102026 TaxPub(DT) 983 (Tel-HC) 06-Mar-2026 -- Section : 35ABB 4 37 143(3) 80IA 801A 72A 724 80LA 2(k) 37(1) 41(1) 143(1) -- Del-Trib -- Bharti Telemedia Ltd., New Delhi v. DCIT Circle 4(2), New Delhi & DCIT Circle 4(2), New Delhi v. Bharti Telemedia Ltd., New Delhi Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 4960 & 624/Del/2024, 4966 & 4868/Del/20242025 TaxPub(DT) 9195 (Del-Trib) 06-Mar-2026 -- Section : 143(1)(a) 143(3) 133A 131 148 68 44AB 132(4) 133A(iii) 158BB -- Pune-Trib -- DCIT, Satara v. Kay Bouvet Engineering Limited, Satara & Kay Bouvet Engineering Limited, Satara v. DCIT, SataraITA Nos. 1374 & 1392/PUN/2025 & CO Nos. 28 & 33/PUN/20252025 TaxPub(DT) 9101 (Pune-Trib) 06-Mar-2026 -- Section : 250 143(3) 143(2) 44AD 269SS 10(1) 4(1) -- Bang-Trib -- Belathur Srinivasaiyengar, Karnataka v. ITO Ward 1(1), Mysore Assessee Appeal AllowedITA No. 574/Bang/20252025 TaxPub(DT) 9099 (Bang-Trib) 06-Mar-2026 -- Section : 250 254 143(3) 68 47(xiv) 143(2) 142(1) 69 14A 56 154 56(2)(x) 45 50B 119 1 -- Chen-Trib -- Aadarsh Surana, Chennai v. DCIT, Corporate Circle -1(1), Chennai Assessee Appeal AllowedITA No. 1840/Chny/20252025 TaxPub(DT) 9008 (Chen-Trib) 06-Mar-2026 -- Section : 10(1) 2(1A) 143(2) -- Bang-Trib -- Satyenra Kumar Gutgutia, Bengaluru v. DCIT Central Circle 1(4), Bangalore Assessee Appeal AllowedITA Nos. 1013 & 1014/Bang/20252025 TaxPub(DT) 8886 (Bang-Trib) 06-Mar-2026 -- Section : 153C 153D 271(1)(c) 132(1) 69 115BBE 127 144C 92CA 63 124(3)(a) 120 124(3)(c) -- Jp-Trib -- Sonu Dusad, Delhi v. DCIT, Central Circle-01, Jaipur Assessee Appeal AllowedITA Nos. 505 to 509/JP/20252025 TaxPub(DT) 8885 (Jp-Trib) 06-Mar-2026 -- Section : 250 271AAC(1) 253(5) 142(1) 69A 144 -- Bang-Trib -- Suvarna, Karnataka v. ITO Ward-2, Hassan Assessee Appeal Partly AllowedITA No. 850/Bang/20252025 TaxPub(DT) 8884 (Bang-Trib) 06-Mar-2026 -- Section : 263 5 148 147 1448 142(1) 144B 143(2) 50C 147/148 139 271F 148(2) 234A -- Raipur Bench -- Anand Kumar Bansal, Bilaspur v. The Pr. Commissioner of Income Tax, Raipur-1 (C.G.) Assessee Appeal DismissedITA No. 133/RPR/20252025 TaxPub(DT) 8690 (Raipur Bench) 06-Mar-2026 -- Section : 143(3) 263 144B 14A 263(1) 80IAB 92CA 2(22)(e) 142(1) -- Del-Trib -- DLF Assets Ltd. & Anr. v. Pr. CIT Assessee Appeal AllowedITA Nos. 2355 & 2586/Delhi/20242025 TaxPub(DT) 8605 (Del-Trib) 06-Mar-2026 -- Section : 80G(5) 10 12 12A 11 12AA 80G(5)(vi) -- Asr-Trib -- IIT Ropar Technology Business Incubator Foundation v. CIT(E) Assessee Appeal AllowedITA No. 612/Asr/20242025 TaxPub(DT) 8598 (Asr-Trib) 06-Mar-2026 -- Section : 139(1) 80AC 253(3) 143(1) 80P 143(1)(a) 5 249(2) 148 80P(2)(a) 119 234A 12A 1 -- Luck-Trib -- Co-operative Cane Development Union Ltd. v ITO Appeal Partly AllowedITA No. 348/Lucknow/20242025 TaxPub(DT) 8596 (Luck-Trib) 06-Mar-2026 -- Section : 143(3) 143(2) 14A 10(35) 14A(2) 147 154 115B 142(1) 143(3A) -- Bang-Trib -- Manipal Education & Medical Group India (P) Ltd. & Ors. v. Asstt. CIT & Anr. Assessee Appeal AllowedITA Nos. 719 to 722 & 976/Bang/20252025 TaxPub(DT) 8595 (Bang-Trib) 06-Mar-2026 -- Section : 142(1) 148A(d) 139(1) 147 143(2) 148A(b) 92E 133C 153 151 163 3 149 132 1324 -- P&H-HC -- Nisha Garg v. UOI & Ors. Application DisposedC.W.P. No. 7102 of 2025 (O&M)2025 TaxPub(DT) 8585 (P&H-HC) 06-Mar-2026 -- Section : 80ID 10B 80-ID 143(3) 80ID(6)(c) 80ID(3) -- Del-HC -- Ramesh Bhatia (HUF) v. ITO Appeal DismissedITA No. 205 of 20202025 TaxPub(DT) 8581 (Del-HC) 06-Mar-2026 -- Section : 270A(9) 270A(1) 43CA 80IB(10) 10(2)(xv) 10(1) -- Pune-Trib -- Surana Mutha Bhansali Developers v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 1442/Pune/20232025 TaxPub(DT) 8267 (Pune-Trib) 06-Mar-2026 -- Section : 153A 143(3) 251(1) 132 133A 132(4) 139(1) 245D(1) -- Mum-Trib -- Sachin Vilas Chaugule v. CIT(A) Assessee Appeal AllowedITA Nos. 707, 709 to 713/Mum/20232025 TaxPub(DT) 8265 (Mum-Trib) 06-Mar-2026 -- Section : 250 147 271(1)(c) 143(1) 143(3) 142(1) 132(4) 133(6) 133A -- Mum-Trib -- Indravadan Hanjarimal Jain v. Dy. CIT Assessee Appeal AllowedITA Nos. 6279 to 6281/Mum/20242025 TaxPub(DT) 8260 (Mum-Trib) 06-Mar-2026 -- Section : 201 194LBC 139 201(1A) 2(h)(ie) 201(1) T15TCA 115TCA 115TCA(3) 2(1)(r) -- Mum-Trib -- SME Pool Series V August 2016 v. ITO Appeal AllowedITA Nos. 341 & 342/Mum/20232025 TaxPub(DT) 8255 (Mum-Trib) 06-Mar-2026 -- Section : 68 44 145(3) 115BBE 234B 143(2) 127 143(3) 139(1) 44AB 142(1) 69 40A(3) 69A -- Luck-Trib -- Kashi Nath Seth Sarraf (P) Ltd. v. ACIT Assessee Appeal Partly AllowedI.T.A. No. 88/Lkw/20242025 TaxPub(DT) 7950 (Luck-Trib) 06-Mar-2026 -- Section : 56(2) 143(2) 143(3) 271(1)(c) 56(2)(vii) 68 -- Nag-Trib -- Tajshree Autowheels (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 400/Nagpur/20242025 TaxPub(DT) 6133 (Nag-Trib) 06-Mar-2026 -- Section : 49 20 49(1) (1) 10 Nos1 7 25(1) 3A -- Gau-HC -- Shree Balaji Enterprise v. UOIWrit Petition (C) No. 2664 of 2019 & Ors.2024 TaxPub(DT) 1885 (Gau-HC) 06-Mar-2026 -- 2025 TaxPub(CL) 1915 (SAFEMA- New Del) Nagrik Sahkari Bank Ltd. v. Director, FIU , SAFEMA- New Del, , MP-PMLA-1684/DLI/2025 (Recall), FPA-PMLA-3411/DLI/2020, 2025-08-06 06-Mar-2026 -- 2025 TaxPub(CL) 1907 (SAFEMA- New Del) Indian Hotels Co. Ltd. v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-6981/BBS/2023 and FPA-PMLA-6982/BBS/2023, 2025-07-07 06-Mar-2026 -- 2025 TaxPub(CL) 1906 (Ker-HC) Susan Thomas v. State of Kerala , Ker-HC, , Crl. MC No. 6570 of 2022, 2025-07-25 06-Mar-2026 -- 2025 TaxPub(CL) 1905 (SAFEMA- New Del) Suresh Thimiri v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , MP-PMLA-4699/HYD/2024 CoD MP-PMLA-4698/HYD/2024 Stay FPA-PMLA-7169/HYD/2023, MP-PMLA-4701/HYD/2024 CoD MP-PMLA-4700/HYD/2024 Stay FPA-PMLA-7170/HYD/2023 and MP-PMLA-4737/HYD/2024 CoD MP-PMLA-4736/HYD/2024 Stay FPA-PMLA-7171/HYD/2023, 2025-08-04 06-Mar-2026 -- 2025 TaxPub(CL) 1904 (Cal-HC) Subodh Kumar Goel @ SK Goel v. Enforcement Directorate , Cal-HC, , CRM (R) 54 of 2025, 2025-08-22 06-Mar-2026 -- 2025 TaxPub(CL) 1903 (SAFEMA- New Del) K Srihari Babu & Anr. v. Dy. Directorate, Directorate of Enforcement , SAFEMA- New Del, , MP-PMLA-4947/HYD/2024 A.D. MP-PMLA-9125/HYD/2021 Stay MP-PMLA-9126/HYD/2021 Exemp. FPA-PMLA-4381/HYD/2021 and FPA-PMLA-4357/HYD/2021, 2025-07-30 06-Mar-2026 -- 2025 TaxPub(CL) 1902 (SAFEMA- New Del) Chander Singh Bheel v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-4323/JP/2021, FPA-PMLA-4324/JP/2021, FPA-PMLA-4325/JP/2021 and FPA-PMLA-4262/JP/2021, 2025-08-18 06-Mar-2026 -- 2025 TaxPub(CL) 1899 (Jhar-HC) Renu Singh v. Vivek Prasad , Jhar-HC, , A.C. (S.B) Nos. 5-8 of 2014, 2025-08-20 06-Mar-2026 -- 2025 TaxPub(CL) 1898 (Del-HC) Pranjal Pandey v. State of NCT of Delhi , Del-HC, , Bail Appln. 2323/2021, Crl. M.A. 22504/2023, Crl. M. (Bail) 896/2021, 2025-07-23 06-Mar-2026 -- 2025 TaxPub(CL) 1897 (Jhar-HC) Pramod Kumar Singh v. UOI , Jhar-HC, , B.A. No. 4732 of 2025, 2025-08-20 06-Mar-2026 -- 2025 TaxPub(CL) 1748 (SAFEMA- New Del) S. Kumari v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , MP-PMLA-3247/CHN/2017 (Stay) FPA-PMLA-1685/CHN/2017, MP-PMLA-3249/CHN/2017 (Stay) FPA-PMLA-1686/CHN/2017 and MP-PMLA-3251/CHN/2017 (Stay) FPA-PMLA-1687/CHN/2017, 2025-08-12 06-Mar-2026 -- 2025 TaxPub(CL) 1742 (SAFEMA- New Del) Kumar Sanjit Krishna v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , MP-PMLA-1708/GWH/2025 (A.D), MP-PMLA-2969/GWH/2025 (Stay), FPA-PMLA-1341/GWH/2024, 2025-08-13 06-Mar-2026 -- 2025 TaxPub(CL) 1741 (Pat-HC) Kanhaiya Prasad v. UOI , Pat-HC, , Criminal Miscellaneous No. 17738 of 2024, 2025-08-22 06-Mar-2026 -- 2025 TaxPub(CL) 1740 (Jhar-HC) Imtiaz Ahmad v. Directorate of Enforcement , Jhar-HC, , B.A. No. 3721 of 2025, 2025-08-13 06-Mar-2026 -- 2025 TaxPub(CL) 1739 (SAFEMA- New Del) Hindavi Swarajya Trading (P) Ltd. & Anr. v. Jt. Director, Director of Enforcement , SAFEMA- New Del, , MP-PMLA-3328/MUM/2017 (CoD), FPA-PMLA-1716/MUM/2017 and MP-PMLA-12427/MUM/2023 (CoD), FPA-PMLA-6209/MUM/2023, 2025-07-08 06-Mar-2026 -- 2025 TaxPub(CL) 1733 (Jhar-HC) Chhavi Ranjan v. UOI , Jhar-HC, , B.A. No. 4992 of 2025, 2025-08-06 06-Mar-2026 -- 2025 TaxPub(CL) 1732 (SAFEMA- New Del) Bright Commodeal (P) Ltd. v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-2434/KOL/2018, 2025-07-21 06-Mar-2026 -- 2025 TaxPub(CL) 1731 (SAFEMA- New Del) Biotor Industries Ltd. v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-1909/AHD/2017, 2025-07-31 06-Mar-2026 -- 2025 TaxPub(CL) 1730 (SAFEMA- New Del) Balaji Lifestyle (P) Ltd. & Anr. v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-527/LKW/2013 and FPA-PMLA-548/LKW/2013, 2025-07-15 06-Mar-2026 -- 2025 TaxPub(CL) 1729 (Del-HC) Arvind Dham v. Directorate of Enforcement , Del-HC, , Bail Appln. 544/2025 & Crl. M. (Bail) 262/2025 Interim Bail, 2025-08-19 06-Mar-2026 -- 2025 TaxPub(CL) 1607 (Cal-HC) Tutu Ghosh v. Enforcement Directorate , Cal-HC, , C.R.R. No. 2072 of 2025 with C.R.R. No. 2073 of 2025, C.R.R. No. 2074 of 2025, C.R.R. No. 2075 of 2025, 2025-07-18 06-Mar-2026 -- 2025 TaxPub(CL) 1606 (SAFEMA - New Del) Prem Lata Garg v. Dy. Director, Directorate of Enforcement , SAFEMA - New Del, , MP-PMLA-10708/DLI/2023, FPA-PMLA-5349/DLI/2023, MP-PMLA-10709/DLI/2023 FPA-PMLA-5350/DLI/2023, MP-PMLA-10710/DLI/2023, FPA-PMLA-5351/DLI/2023, MP-PMLA-10711/DLI/2023, FPA-PMLA-5352/DLI/2023, MP-PMLA-10712/DLI/2023 FPA-PMLA-5353/DLI/2023, MP-PMLA-107, 2025-07-09 06-Mar-2026 -- 2025 TaxPub(CL) 1605 (SAFEMA - New Del) Basanta Kumar Behera v. Dy. Director, Directorate of Enforcement , SAFEMA - New Del, , FPA-PMLA-4570/BBS/2022, 2025-07-08 06-Mar-2026 -- 2025 TaxPub(CL) 1596 (Jhar-HC) Alamgir Alam v. Directorate of Enforcement , Jhar-HC, , B.A. No. 9548 of 2024, 2025-07-11 06-Mar-2026 -- 2025 TaxPub(CL) 1490 (SAFEMA- New Del) World Trade Park Ltd. & Anr. v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-4779/JP/2022 and FPA-PMLA-1830/JP/2017, 2025-06-18 06-Mar-2026 -- 2025 TaxPub(CL) 1489 (SAFEMA- New Del) Vishal Mehta & Ors. v. Dy. Director , SAFEMA- New Del, , FPA-PMLA-3063/MUM/2019, FPA-PMLA-3064/MUM/2019 and FPA-PMLA-3065/MUM/2019, 2025-06-04 06-Mar-2026 -- 2025 TaxPub(CL) 1488 (SAFEMA- New Del) Vineet Gupta v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-1851/DLI/2017, 2025-03-17 06-Mar-2026 -- 2025 TaxPub(CL) 1484 (SAFEMA- New Del) Dy. Director, Directorate of Enforcement v. Pramod Rama Tandel , SAFEMA- New Del, , FPA-PMLA-2198/AHD/2018, 2025-06-18 06-Mar-2026 -- 2025 TaxPub(CL) 1481 (SAFEMA- New Del) SRV Polished Diamonds (P) Ltd. & Anr. v. Dy. Director , SAFEMA- New Del, , FPA-PMLA-3061/MUM/2019 and FPA-PMLA-3062/MUM/2019, 2025-06-04 06-Mar-2026 -- 2025 TaxPub(CL) 1479 (SAFEMA- New Del) Farah Bakshay & Anr. v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-1641/CHN/2017 and FPA-PMLA-1676/CHN/2017, 2025-05-21 06-Mar-2026 -- 2025 TaxPub(CL) 1472 (SAFEMA- New Del) Ritesh Bansal & Ors. v. Jt. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-1263/AHD/2016, MP-PMLA-2456/AHD/2016 (Mics) FPA-PMLA-1180/AHD/2016 and FPA-PMLA-1177/AHD/2016, 2025-04-07 06-Mar-2026 -- 2025 TaxPub(CL) 1470 (SAFEMA- New Del) Rakhi Bhansali v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-3021/MUM/2019, 2025-06-30 06-Mar-2026 -- 2025 TaxPub(CL) 1465 (Chhattisgarh-HC) Anil Tuteja v. Directorate of Enforcement , Chhattisgarh-HC, , WPCR No. 347 of 2025, 2025-06-27 06-Mar-2026 -- 2025 TaxPub(CL) 1464 (Del-HC) Ajay Yadav v. Directorate of Enforcement , Del-HC, , Bail Appln. 1282/2025 & Crl. M.A. 9981/2025 Interim Bail, 2025-05-31 06-Mar-2026 -- 2025 TaxPub(CL) 1463 (SAFEMA- New Del) Agribiotech Industries Ltd. & Anr. v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-3025/JP/2019 and FPA-PMLA-3058/JP/2019, 2025-06-30 02-Mar-2026 -- Section : 143(3) 144C(5) 144C(3) 9(1)(vi) 44C 244A 234D 147 32 234B 144C(13) 271(l)(c) 2 -- Del-Trib -- Oracle Systems Corporation v. Addl. Director of Income-tax, Range-2, International Taxation, New Delhi Assessee Appeal Partly AllowedITA No.3314/Del/2013, ITA No.5671/Del/2011, ITA No.4054/Del/2014, ITA No.1974/Del/2014, ITAs No.2088, 2089 & 2090/Del/20172026 TaxPub(DT) 1678 (Del-Trib) 02-Mar-2026 -- Section : 145B(i) 143(3) 28 34 56 145B(1) 56(2)(vii) 10(37) 145B() 145A 57(iv) 45(5) -- Chen-Trib -- Devaraya Pillai Subramanian v. ITO Assessee Appeal AllowedIT Appeal No. 561 (Chny) of 20252025 TaxPub(DT) 6845 (Chen-Trib) 02-Mar-2026 -- Section : 92C(2) 14A 14Aread 32AC 32AC(4) 43 28 43(3) 32(1)(iia) 254 2(11) -- Chen-Trib -- Dy. CIT v. TVS Motor Co. Ltd.IT(TP) Appeal No. 67 (Chny) of 2019, IT Appeal No. 2405 (Chny) of 20192025 TaxPub(DT) 6844 (Chen-Trib) 02-Mar-2026 -- Section : 143(3) 143(2) 142(1) 133(6) 69A 115BBE 12A 80G(5)(iv) 245C 245D(4) 11(1) 68 68 -- Del-Trib -- Dy. CIT v. Santosh Trust Revenue Appeal Dismissed Assessee Appeal DismissedIT Appeal No. 1427 (Del) of 2023, C.O. No. 58 (Del) of 20232025 TaxPub(DT) 6843 (Del-Trib) 02-Mar-2026 -- Section : 260A 11 143(2) 12A 13(2)(b) 13(3) 15(3) 164(2) 13(3)(cc) 13(1)(d) 250 10(23C) -- Del-HC -- CIT(E) v. Hamdard Laboratories (India) Appeal DismissedIT Appeal No. 258 of 2025, CM Appl. No. 46431 of 20252025 TaxPub(DT) 6837 (Del-HC) 02-Mar-2026 -- Section : 115BAA 115JAA 143(1) 115BAB 250 1158A 10AA 32 33AB 35 35CCC 80JJAA 72A 80LA -- Mum-Trib -- Brahmos Realty (P.) Ltd. v. ITO Assessee Appeal Partly AllowedIT Appeal No. 4119 (Mum.) of 20252025 TaxPub(DT) 6835 (Mum-Trib) 02-Mar-2026 -- Section : 143(3) 132 153A -- Chd-Trib -- Balwant Singh v. DCIT/ACIT Assessee Appeal AllowedIT Appeal No. 850 (Chd) of 20242025 TaxPub(DT) 6830 (Chd-Trib) 02-Mar-2026 -- Section : 250 143(1) 74 251 90(2) 70 48 115JA -- Mum-Trib -- Atyant Capital India Fund- I v. Asstt. DIT Assessee Appeal AllowedIT Appeal No. 573 (Mum) of 20242025 TaxPub(DT) 6828 (Mum-Trib) 02-Mar-2026 -- Section : 40(a) 143(2) 92CA 133(6) 40(a)(ii) -- Bang-Trib -- Asstt. CIT v. Motorola Solutions Kodiak Networks India (P) Ltd. Revenue Appeal Dismissed Assessee Appeal Partly AllowedIT(TP)A No. 2433 (Bang) of 2024, C.O. No.11 (Bang) of 20252025 TaxPub(DT) 6827 (Bang-Trib) 02-Mar-2026 -- Section : 143(3) 80P 80P(2)(d) 56 57 80P(4) 270A 80P(1) 194A(3)(v) 57(iii) 28 2(19) -- Ahd-Trib -- Ashapura Co-op. Credit Society Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT Appeal No. 490 (Ahd.) of 20252025 TaxPub(DT) 6823 (Ahd-Trib) 02-Mar-2026 -- Section : 12AB 13(1)(b) 11 12A/12AB 115TD 115TD(5) 12AA -- Ahd-Trib -- Shree Aath Paragana Gurjar Prajapati Samaj Trust v. CIT(E) Assessee Appeal AllowedIT Appeal No. 2025 (Ahd.) 20242025 TaxPub(DT) 6342 (Ahd-Trib) 02-Mar-2026 -- Section : 80P 156 234A 270A 271AAC 68 143(2) 115BBE 2(19) 67 2(d-2) 2(e) 5 7 9 4 68r -- Bang-Trib -- Shivashakti Souharda Pattina Sahakari Sangha Niyamit v. ITO Assessee Appeal Partly Allowed Revenue Appeal DismissedIT Appeal Nos. 452 & 517 (Bang.) of 20252025 TaxPub(DT) 6341 (Bang-Trib) 02-Mar-2026 -- Section : 12AB 12AB(4) 13(1)(b) 11 -- Ahd-Trib -- Sanand Jamaliya Patidar Panch v. CIT(E) Assessee Appeal DismissedIT Appeal No. 1884 (Ahd) of 20242025 TaxPub(DT) 6335 (Ahd-Trib) 02-Mar-2026 -- Section : 144C(13) 144C(5) 92C 92CA 234A 139(1) 234B -- Mum-Trib -- Red Hat India (P.) Ltd. v. Asstt. CIT/ITO Assessee Appeal Partly AllowedIT Appeal No. 2442 (Mum.) of 20222025 TaxPub(DT) 6332 (Mum-Trib) 02-Mar-2026 -- Section : 260A 14A 40a(ii) 37(1) 2(11) 115JB 143(2) 142(1) 92B 40(a) 801A 80IC 143(3) 9 -- Cal-HC -- Pr. CIT v. ITC Ltd.ITAT No. 89 of 2025, IA No. GA/2 of 20252025 TaxPub(DT) 6325 (Cal-HC) 02-Mar-2026 -- Section : 12AB 11 11(1)(c) 12AB(1)(b) 12AA 2(15) 80G 11(1)(a) 12AB(1)(c) 12AB(4) 12AA(3) -- Mum-Trib -- Odhavji Chanabhai Peraj Charity Trust v. Dy. CIT Assessee Appeal AllowedIT Appeal Nos. 1164 & 1165 (Mum) of 20252025 TaxPub(DT) 6318 (Mum-Trib) 02-Mar-2026 -- Section : 250 147/143(3) 143(1) 50C 147/148 143(2) 24b 148 143(3) 151 143(3)/147 142(1) -- Del-Trib -- Sonea Dhir v. CIT(A) Assessee Appeal AllowedIT Appeal No. 3073 (Delhi) of 20242025 TaxPub(DT) 6315 (Del-Trib) 02-Mar-2026 -- Section : 132 153A 143(3) 153D 69 132(4) 156 131 133(6)/131 254 159 292B 68 69A 131(1) -- Bang-Trib -- Malavika Hegde v. Dy. CITIT Appeal Nos. 2129 to 2132 & 1442 to 1459 (Bang.) of 20242025 TaxPub(DT) 6314 (Bang-Trib) 02-Mar-2026 -- Section : 250 143(3) 153A 139(1) 132 143(2) 69C 271AAB 131 -- Ahd-Trib -- Minesh Bipinbhai Patel v. Dy. CITIT Appeal No. 650 (Ahd) of 2024 IT(SS)A No. 23 (Ahd) of 20242025 TaxPub(DT) 6312 (Ahd-Trib) 02-Mar-2026 -- Section : 12AB 80G 253 80G(5) -- Bang-Trib -- Marine Drishti & Coastal Foundation v. ITO (E)IT Appeal Nos. 454 to 456 (Bang) of 20252025 TaxPub(DT) 6311 (Bang-Trib) 02-Mar-2026 -- Section : 263 143(3) 144B 57(iii) 119 80HHC 263(1) 57(3) 143(2) 142(1) 272A(1)(d) 194A -- Mum-Trib -- Manju Rakesh Jain v. Pr. CIT Assessee Appeal AllowedIT Appeal No. 2280 (Mum) of 20252025 TaxPub(DT) 6310 (Mum-Trib) 02-Mar-2026 -- Section : 153A 143(3) 132 139(1) 69A 37(1) 36(1)(va) 2(24)(x) 282A 282A(2) 292B 10(10D) -- Ahd-Trib -- Mahendra Patel Builders (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT Appeal No. 1217 (Ahd) of 2025 and IT(SS) Appeal No. 61 to 65 (Ahd) of 20252025 TaxPub(DT) 6309 (Ahd-Trib) 02-Mar-2026 -- Section : 148 150 92CA 143(3) 144C 139 143(2) 149 143(1) 142(1) 170(1) 170(2) 147 92-E -- Karn-HC -- Ltimindtree Ltd. v. Jt. CIT Petition AllowedWrit Petition Nos. 52319 and 52364 of 2019(T-IT)2025 TaxPub(DT) 6306 (Karn-HC) 02-Mar-2026 -- Section : 234B 147 143(1) 143(3) 40(a)(ia) 10(38) 68 69 148 147/143(3) -- Mum-Trib -- Lloyds Register of Shipping v. Dy. CIT Appeal AllowedITA No. 1457 (Mum) of 20242025 TaxPub(DT) 6304 (Mum-Trib) 02-Mar-2026 -- Section : 250 143(2) 92CA(3) 144C(4) 144C(3) 143(3) 92CB 2(30) 194-LD -- Chen-Trib -- Jt. CIT v. ZF Wind Power Coimbatore (P.) Ltd. Assessee Appeal DismissedIT Appeal Nos. 245 & 246 (Chny) of 2025, C.O. No. 21 (Chny) of 20252025 TaxPub(DT) 6298 (Chen-Trib) 02-Mar-2026 -- Section : 250 253 68 143(1) 148 147/143(3) 263 131 133(6) 14A -- Kol-Trib -- ITO v. Blackberry Vyapaar (P.) Ltd. Revenue Appeal AllowedIT Appeal No.1234 (Kol) of 20232025 TaxPub(DT) 6295 (Kol-Trib) 02-Mar-2026 -- Section : 143(2) 127 143(3) 142(1) 124(3) 115WD 115WH 148 115WF 144 124(3)(a) 69C 68 12 -- Raipur Bench -- Gunjan Kumar Bihani v. ITO Assessee Appeal AllowedIT Appeal No.122 (Rpr.) of 20252025 TaxPub(DT) 6291 (Raipur Bench) 02-Mar-2026 -- Section : 154 12AA 139(1) 11 143(1) 12A/12AA 139(5) 119(2)(b) 11(2) 234B 234C 263 -- Ahd-Trib -- Gujarat Technological University v. Dy. CIT Assessee Appeal AllowedIT Appeal No.1187 (Ahd) of 20252025 TaxPub(DT) 6290 (Ahd-Trib) 02-Mar-2026 -- Section : 80IA 251(2) 10 801A 80P 80IB 80HHC 80-IB(4) 80-IB(1) 36(1)(iii) 254 -- Bom-HC -- Gateway Terminals India (P.) Ltd. v. Dy. CITIT Appeal No. 1139 of 2021, Writ Petition No. 4963 of 20212025 TaxPub(DT) 6288 (Bom-HC) 02-Mar-2026 -- Section : 143(3) 144C 92CA(3) 37(1) 28 271(1)(c) 144C(5) 144C(13) 153 92-CA 144B 147 142 -- Del-Trib -- Fresenius Kabi Oncology Ltd. v. ITO Assessee Appeal AllowedIT Appeal No. 605 (Delhi) of 20202025 TaxPub(DT) 6287 (Del-Trib) 02-Mar-2026 -- Section : 144C(5) 115JB 270A 115JAA 234A 143(3) 144C(13) 80G 234C 263 37(1) 28-44DB 28-4 -- Mum-Trib -- Firmenich Aromatics Production (India) (P.) Ltd. v. Assessing Officer Assessee Appeal Partly AllowedIT Appeal Nos. 3987 and 6100 (Mum.) of 20242025 TaxPub(DT) 6286 (Mum-Trib) 02-Mar-2026 -- Section : 143(3) 144C(13) 144C(5) 92CA(1) 92(1) 115BAA 115BBA -- Bang-Trib -- Dotgo (P.) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT(TP) Appeal No. 2096 (Bang.) of 20242025 TaxPub(DT) 6283 (Bang-Trib) 02-Mar-2026 -- Section : 148 148A(d) 149(1)(b) 151 3(1) 147 148A(b) 148A(a) 143(1) 143(3) 132 142 142(1 -- Guj-HC -- Dhanraj Govindram Kella v. ITO R/Special Civil Application Nos. 996, 5688 & 6387 of 2023 & 22260 of 20222025 TaxPub(DT) 6282 (Guj-HC) 02-Mar-2026 -- Section : 250 153C 69A 132 153A 115BBE 43CA 34 65B 69C 132(4) 142(1) 133(6) 138 -- Mum-Trib -- Dy. CIT v. Saarrthi Reality & Infra LLPIT Appeal Nos. 3106, 3108, 3109 (Mum.) of 20232025 TaxPub(DT) 6280 (Mum-Trib) 02-Mar-2026 -- Section : 143(3) 115JB 80IA 14A 80IA(3) 80IA(4) 80IA(12) 2(1B) 2(lB) 35(5) 35A(6) 35AB(3) -- Ahd-Trib -- Dy. CIT v. Chiripal Industries Ltd. Assessee Appeal AllowedIT Appeal No. 883 (Ahd.) of 2023, C.O. No. 4 (Ahd.) of 20242025 TaxPub(DT) 6279 (Ahd-Trib) 02-Mar-2026 -- Section : 9(1)(vi) 14(a) 14(b) 52 52(aa) -- Mum-Trib -- Dy. CIT v. Trans Union LLC Revenue Appeal DismissedIT Appeal Nos. 1473 to 1475 (Mum.) of 20252025 TaxPub(DT) 6278 (Mum-Trib) 02-Mar-2026 -- Section : 263 143(3) 1448 80G 144B 37(1) 135 135(5) 30 143(2) 142(1) 145 92CA 119 263( -- Mum-Trib -- B. Arunkumar Capital & Credit Services (P.) Ltd. v. Pr. CIT Assessee Appeal Partly AllowedIT Appeal No. 2034 (Mum) of 20252025 TaxPub(DT) 6268 (Mum-Trib) 02-Mar-2026 -- Section : 147 144B 48 148A(b) 142(1) 54F -- Ori-HC -- Antarjyami Mohapatra v. Central Board of Direct Taxes Petition DisposedW.P. (C) No. 14835 of 20252025 TaxPub(DT) 6259 (Ori-HC) 02-Mar-2026 -- Section : 12AB 12A(1)(ac) 11 12A/12AA 11(7) 10(23C) 80G(5) -- Ahd-Trib -- Ananya Education & Charitable Trust v. CIT(E) Assessee Appeal AllowedIT Appeal Nos. 458 & 459 (Ahd.) of 20252025 TaxPub(DT) 6257 (Ahd-Trib) 02-Mar-2026 -- Section : 143(3) 147 14A 148 115JB 80-IA 147(1) 139 142 80-LA 80-1A 114 143(1) 801A 26 -- Del-Trib -- Vedanta Limited v. Assistant Commissioner of Income Tax, Circle 26(1), New Delhi-110002 Assessee Appeal Allowed Revenue Appeal DismissedITA Nos.- 2405/Del/2019 and 2407/Del/2019 and ITA Nos.- 2250/Del/2019 and 2251/Del/20192026 TaxPub(DT) 1446 (Del-Trib) 02-Mar-2026 -- Section : 250 80JJAA 80-JJAA 115JB 143(2) 142(1) 143(3) 80JJAAwas 80A(5) 10A 10B 80-JJAAo -- Mum-Trib -- 360 One Distribution Services Limited v. Deputy Commissioner of Income Tax, Circle-1,Thane – 400604 Assessee Appeal DismissedITA No.5282/MUM/20252026 TaxPub(DT) 1445 (Mum-Trib) 02-Mar-2026 -- Section : 147 115BBE 68 148A(d) 151(ii) 3(1) 151(i) 151(2) 148A(a) 148A(b) 148-A 148-A(b) -- Mum-Trib -- M/s. Rajeshwar Bullion Trading v. Income Tax Officer, Ward 23(3)(6), Mumbai Assessee Appeal Allowed Revenue Appeal DismissedITA No. 5754/Mum/2025, ITA No.6132/Mum/20252026 TaxPub(DT) 1444 (Mum-Trib) 02-Mar-2026 -- Section : 153A 153D -- Del-Trib -- Orient Craft Limited v. The Dy. C.I.T Central Circle-20, DelhiCO No. 111/DEL/2017 [A/o ITA No. 5034/DEL/2019, ITA No. 3308/DEL/2019, ITA No. 3309/DEL/2019, ITA No. 5034 to 5036/DEL/20192026 TaxPub(DT) 1442 (Del-Trib) 02-Mar-2026 -- Section : 250 148 148A(b) 147 153C 69 115BBE 234B/234C 271(1)(c) 3(1) 149 -- Ahd-Trib -- Elegance Reality v. ACIT, Circle 1(1), Vadodara Assessee Appeal AllowedI.T.A. No. 2637/Ahd/20252026 TaxPub(DT) 1240 (Ahd-Trib) 02-Mar-2026 -- Section : 144 271(1)(c) 12AA 80G 11 12A/12AA 11/12 -- Ahd-Trib -- Sant Shree Asharamji Mahila Utthan Ashram, Sant Asharmji Ashram, Ahmedabad v. Deputy Director of Income Tax (Exemption), AhmedabadITA No. 1154/AHD/2015 & ITA No. 1239/AHD/20182026 TaxPub(DT) 1239 (Ahd-Trib) 02-Mar-2026 -- Section : 250 144 142(1) 69A -- Mum-Trib -- Ms. Norma Joseph Baptista v. Income Tax Officer, Ward 24(3)(1), Mumbai Assessee Appeal AllowedITA No. 7297/Mum/20252026 TaxPub(DT) 1238 (Mum-Trib) 02-Mar-2026 -- Section : 250 40(a)(ia) 68 143(2) 143(3) -- Mum-Trib -- Mr. Balkrishna Peruvad Bhandari v. Income Tax Officer, Ward 27(1)(1), Mumbai Assessee Appeal AllowedITA No. 5656/Mum/20252026 TaxPub(DT) 1237 (Mum-Trib) 02-Mar-2026 -- Section : 263 143(3) 147 68 -- Ahd-Trib -- Choksi Ranchhodlal Kishordas v. Principal Commissioner of Income Tax, Ahmedabad Assessee Appeal AllowedI.T.A. No. 558/Ahd/20242026 TaxPub(DT) 1236 (Ahd-Trib) 02-Mar-2026 -- Section : 250 250(6) 69C 115BBE 271AAC(1) -- Ahd-Trib -- Pringalkumar Praveenbhai Shah v. Income Tax Officer, Ward 6(1)(1), Ahmedabad Assessee Appeal AllowedI.T.A. No. 2365/Ahd/20252026 TaxPub(DT) 1235 (Ahd-Trib) 02-Mar-2026 -- Section : 143(3) 40(b)(v) -- Mum-Trib -- Bharat Paper Mart v. Assistant Commissioner of Income Tax, Circle-17(1), Mumbai Assessee Appeal AllowedITA No. 5594/MUM/20252026 TaxPub(DT) 1234 (Mum-Trib)