Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 30-Sep-2025 -- Section : 143(3) 147 10(38) 148 68 148A(b) 147/148 148A(d) 143(1) 69 271(1)(e) 271(1(c) -- Del-Trib -- Mahesh Kumar v. ITO Assessee Appeal AllowedITA No. 2650/Del/20242025 TaxPub(DT) 5824 (Del-Trib) 30-Sep-2025 -- Section : 260A 133A 143(3) 153-A 68 133A(3) 281B 148 144 147 56 81 482 153A 132 -- MP-HC -- Lunkad Media & Entertainment Ltd. & Ors. v. UOIWrit Petition Nos. 4554 of 2006, 28 to 32 of 2012, 74 to 88 of 20122025 TaxPub(DT) 5823 (MP-HC) 30-Sep-2025 -- Section : 143(3) 144B 50C 56(2)(x) 155 50C(1) -- Mum-Trib -- Ketan Himatlal Mehta v. Dy. CIT Assessee Appeal AllowedITA No. 2497/MUM/20242025 TaxPub(DT) 5810 (Mum-Trib) 30-Sep-2025 -- Section : 12A(a) 143(2) 142(1) 143(3) 11 2(15) 13(1)(c) 13(3) 11(2) (1) -- Chd-Trib -- Kandi Friends Educational Trust v. DCIT Appeal AllowedITA No. 797 & 798/CHD/20242025 TaxPub(DT) 5807 (Chd-Trib) 30-Sep-2025 -- Section : 37(1) 135 14A -- Del-Trib -- Housing & Urban Dev. Corpn. Ltd. v. Dy. CIT Revenue Appeal Partly AllowedITA No. 3305/DEL/2017, ITA No. 1954/DEL/2018, ITA No. 7218/DEL/2018, ITA No. 3704/DEL/2017, ITA No. 2063/DEL/2018 and ITA No. 6829/DEL/20182025 TaxPub(DT) 5801 (Del-Trib) 30-Sep-2025 -- Section : 37(1) 40(1) 8 22 25 29 10(23FB) 40(2)(b) 105A 14A 44 -- Mum-Trib -- HDFC ERGO General Insurance Co. Ltd. v. Asstt. CIT Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 2836, 2837, 2838, 2839, 2840, 2841/Mum/2025 and ITA No. 3277, 3278, 3279, 3280 & 3281/Mum/20252025 TaxPub(DT) 5797 (Mum-Trib) 30-Sep-2025 -- Section : -- Bang-Trib -- Gleason Works (India) (P) Ltd. v. CIT Assessee Appeal AllowedIT(TP) No. 2140/Bang/20242025 TaxPub(DT) 5789 (Bang-Trib) 30-Sep-2025 -- Section : 143(3) 144C(13) 92CA 92CA(3) 133A 92E 37 92CA(1) 143(2) 37(1) 92CA(4) 80G 12AA -- Del-Trib -- Genpact Services LLC v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 4477/DEL/20242025 TaxPub(DT) 5788 (Del-Trib) 30-Sep-2025 -- Section : 69C 132 153A 147 37(1) 133(6) 394 -- Mum-Trib -- Dy. CIT v. Everest Food Product (P) Ltd. Appeal DismissedITA Nos. 2554/Mum/2025, 2553/Mum/2025, 2543/Mum/2025, 2249/Mum/2025, 2228/Mum/2025, 2068/Mum/2025 and 1947/Mum/20252025 TaxPub(DT) 5782 (Mum-Trib) 30-Sep-2025 -- Section : 139(4) 195 40(a)(i) 40(a)(ia) 192 9 9(1)(vii) 194J 44AA 270 -- Del-Trib -- Ernst & Young U.S. LLP v. ACIT Assessee Appeal AllowedITA No. 1254/Del/2025, ITA No. 1243/Del/20252025 TaxPub(DT) 5781 (Del-Trib) 30-Sep-2025 -- Section : 143(3) 144C(3) 144C(1) 192 115A 9(1)(vii) -- Mum-Trib -- Dy. CIT v. HSBC Bank PLC Revenue Appeal DismissedITA No. 1538/MUM/20252025 TaxPub(DT) 5776 (Mum-Trib) 30-Sep-2025 -- Section : 56(2)(vii) 49(4) 143(3) 48 45 52 2(22)(a) 54F 263 54f 22 -- Del-Trib -- Deepak Kothari v. ACIT Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 1205/DEL/2021 and ITA No. 1834/DEL/20212025 TaxPub(DT) 5769 (Del-Trib) 30-Sep-2025 -- Section : 263 143(3) 115JB 115JJB 144C(13) 80G 135 37(1) 142(1) 80G(5) 80G(2)(a) 30 80G) -- Pune-Trib -- Capgemini Technology Services India Ltd. v. PCIT Assessee Appeal AllowedITA No. 1252/PUN/20252025 TaxPub(DT) 5753 (Pune-Trib) 30-Sep-2025 -- Section : 143(3) 250 5(2) 90(2) 9(1)(ii) 15 -- Chen-Trib -- Arumugam Rajasekar v. ITO Assessee Appeal AllowedIT(IT)A No. 1/Chny/20252025 TaxPub(DT) 5742 (Chen-Trib) 30-Sep-2025 -- Section : 143(2) 127 124(3) 68 143(3) 142(1) 119 120 148 -- Del-Trib -- Arjun Rishi v. ITO Assessee Appeal AllowedITA No. 3020/DEL/20232025 TaxPub(DT) 5741 (Del-Trib) 30-Sep-2025 -- Section : 143(1) 80IBA 234A 139 80AC 139(4) 80AC(II) 139(1) 80AC(ii) 80IBA- 143(1)- 80IC) -- Jp-Trib -- Aravali Buildhomes LLP v. AO (CPC) Assessee Appeal AllowedITA No. 1154/JP/20242025 TaxPub(DT) 5739 (Jp-Trib) 30-Sep-2025 -- Section : 143(3) 144C(13) 144B 144C(5) 92CA(3) 143(1) 274 270A 234B 234A 234C 143(2) 144 -- Bang-Trib -- Alpha-Elsec Defence & Aerospace Systems (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT(TP)A No. 1830/Bang/20242025 TaxPub(DT) 5733 (Bang-Trib) 30-Sep-2025 -- Section : 147 144C(5) 148A 148A(b) 148A(d) 69 115BBE 144C(1) 56(2)(x) 144C(13) 151 149 1 -- Mum-Trib -- Albert Joseph Rozario v. ITO Assessee Appeal Partly AllowedITA No. 1168/Mum/20252025 TaxPub(DT) 5731 (Mum-Trib) 30-Sep-2025 -- Section : 68 153A 132 132(1) 133(A) 158BC 143(3) 292B 292BB -- Del-Trib -- ACIT v. Focus Buildwell (P) Ltd. Revenue Appeal Dismissed Assessee Appeal DismissedITA Nos. 2271, 2272 & 2273/Del/2018, CO Nos. 67, 68 & 69/Del/2022 (in ITA Nos. 2271, 2272 & 2273/Del/2018)2025 TaxPub(DT) 5727 (Del-Trib) 30-Sep-2025 -- Section : -- Visak-Trib -- Gowtham Residential Junior College v. Asstt. CIT Assessee Appeal DismissedITA Nos. 25 & 26/VIZ/20222025 TaxPub(DT) 5479 (Visak-Trib) 30-Sep-2025 -- Section : 263 9(1)(vii) 144C 115A 3(7) 234A -- Chen-Trib -- Visteon Corpn. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 2962/Chny/20242025 TaxPub(DT) 2336 (Chen-Trib) 30-Sep-2025 -- Section : 153C 143(3) 132(A) 143(2) 129 142(1) 153B 3 -- Mad-HC -- Thiru. Ramanathan Murugappan v. Dy. CIT Petition DisposedW.P. No. 879 of 2022 and W.M.P. Nos. 958 & 960 of 20222025 TaxPub(DT) 2335 (Mad-HC) 30-Sep-2025 -- Section : 143(3) 260A -- Guj-HC -- Pr. CIT v. Keshri ExportR/Tax Appeal No. 723 of 2024 with R/Tax Appeal No. 789 of 20242025 TaxPub(DT) 2325 (Guj-HC) 30-Sep-2025 -- Section : 260A 139(4) 142(1) 250 253 255 143(2) -- Chhattisgarh-HC -- Shrivastava Associates v. ITO Appeal AllowedTAXC No. 230 of 20242025 TaxPub(DT) 2319 (Chhattisgarh-HC) 30-Sep-2025 -- Section : 143(1) 40A(3) 40A(3A) -- Mad-HC -- Arasappan Madhivanan v. ITO In Favour of RevenueT.C.A. No. 432 of 20132025 TaxPub(DT) 2315 (Mad-HC) 30-Sep-2025 -- Section : 260-A 201 194C) 194A) 201(1A)) 271C -- Chhattisgarh-HC -- Ravi Shree Narayan Transport v. Asstt. CIT Appeal AllowedTAXC No. 178 of 2024 with TAXC No. 180 of 2024, TAXC No. 181 of 20242025 TaxPub(DT) 2307 (Chhattisgarh-HC) 30-Sep-2025 -- Section : 148A 143 133A 10 142(1) 94 10(33) 14A 34 147 -- Guj-HC -- Pranav Ramesh Parikh v. Dy. CIT Assessee Appeal ApplicationR/Special Civil Application No. 8349 of 20222025 TaxPub(DT) 2301 (Guj-HC) 30-Sep-2025 -- Section : 250 80G 234A 143(2) 135 37 143(3) 37(1) 80G) 80G(5) 80G(5)(vi) 30 31 32 33 -- Bang-Trib -- Peak XV Partners Advisors (P) Ltd. v. DCIT Assessee Appeal AllowedITA Nos. 2045 & 2046/Bang/20242025 TaxPub(DT) 2299 (Bang-Trib) 30-Sep-2025 -- Section : 250 143(3) 145(3) 143(2) 142(1) 68 144 -- Pat-Trib -- Paras Nath Gupta v. Asstt. CIT Assessee Appeal Partly AllowedI.T.A. No. 345/PAT/20242025 TaxPub(DT) 2298 (Pat-Trib) 30-Sep-2025 -- Section : 260-A 246A 143 142(1) 144 254 282 66-A 282- 51 10 12A -- Chhattisgarh-HC -- Nitesh Kumar Goyal v. Dy. CIT Appeal AllowedTAX Case No. 14 of 20252025 TaxPub(DT) 2296 (Chhattisgarh-HC) 30-Sep-2025 -- Section : 143(3) 2(13) 37(1) 14A -- Del-Trib -- NDTV Networks Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 6647/Del/20182025 TaxPub(DT) 2295 (Del-Trib) 30-Sep-2025 -- Section : 263 263(1) 143(3) 37 142(1) 37(1) -- Mum-Trib -- National Stock Exchange of India Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 642/MUM/20202025 TaxPub(DT) 2294 (Mum-Trib) 30-Sep-2025 -- Section : 147 144B 148 68 153C -- Ind-Trib -- Jaya Garg v. ITO Appeal AllowedITA No. 74/Ind/20242025 TaxPub(DT) 2292 (Ind-Trib) 30-Sep-2025 -- Section : 68 254/143(3) 133(6) -- Del-Trib -- Sharda Rani Gupta v. ITO Assessee Appeal Partly AllowedITA No. 2055/DEL/20232025 TaxPub(DT) 2291 (Del-Trib) 30-Sep-2025 -- Section : 263 143(2) 143(3) 263(1) -- Pune-Trib -- Mahanagar Realty v. PCIT Assessee Appeal AllowedITA No. 1004/PUN/20242025 TaxPub(DT) 2286 (Pune-Trib) 30-Sep-2025 -- Section : 143(2) 24(b) 57 131 67 142(1) -- Del-Trib -- Vivek Sheel Aggarwal v. DCIT Assessee Appeal DismissedITA No. 1672/DEL/20192025 TaxPub(DT) 2283 (Del-Trib) 30-Sep-2025 -- Section : 143(2) 142(1) 10(38) 48 154 -- Mum-Trib -- Lakshminarayan Realfinvest Ltd. v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 3832/Mum/20242025 TaxPub(DT) 2280 (Mum-Trib) 30-Sep-2025 -- 2025 TaxPub(CL) 1370 (NCLT- Amaravati) Srei Equipment Finance Ltd. v. Kothavalsa Infraventures (P.) Ltd. , NCLT- Amaravati, , CP (IB)/19/7/AMR/2024, 2025-05-28 30-Sep-2025 -- 2025 TaxPub(CL) 1366 (NCLAT- Chny) Riju Ravindran v. Pankaj Srivastava , NCLAT- Chny, , Company Appeal (AT) (CH) (Ins) No. 89 and 130 of 2025, IA Nos. 250, 251, 390, 349 and 350 of 2025, 2025-04-17 30-Sep-2025 -- 2025 TaxPub(CL) 1349 (NCLT- Amaravati) HDFC Bank Ltd. v. SBS Paper Boards (P.) Ltd. , NCLT- Amaravati, , CP (IB)/55/7/AMR/2024, 2025-05-09 30-Sep-2025 -- 2025 TaxPub(CL) 1337 (NCLT- Kochi) Audit Officer, Kerala State GST Department v. Dileep K.P. , NCLT- Kochi, , IA (IBC) No. 31 (KOB.) of 2025, CP (IBC) No. 21 (KOB.) of 2023, 2025-05-28 30-Sep-2025 -- 2025 TaxPub(CL) 1188 (SEBI) Patel Wealth Advisors (P.) Ltd., In re , SEBI, , WTM/KV/ISD/ISD-SEC-7/31389/2025-26, 2025-04-28 30-Sep-2025 -- 2025 TaxPub(CL) 1385 (NCLT- Kochi) Katra Holdings Ltd. v. Kerala Ayurveda Ltd. , NCLT- Kochi, , CP(C/ACT) 25 (KOB) of 2024, IA(C/ACT) 3 (KOB) of 2025, IA(C/ACT) 82 (KOB) of 2025, 2025-06-13 30-Sep-2025 -- 2025 TaxPub(CL) 1384 (NCLAT- New Del) Harsh Singh v. UOI , NCLAT- New Del, , Comp. App. (AT) No. 135 of 2025, 2025-06-16 25-Sep-2025 -- Section : 10(38) 148 68 147(2)(b) 147/151 119A 250(4) -- Raipur Bench -- DCIT v. Vijaya Deshlahra Revenue Appeal and Assessee Appeal AllowedITA Nos. 92 to 94/RPR/2025 and C.O. Nos. 08-10/RPR/2025 (Arising out of ITA Nos. 92 to 94/RPR/2025)2025 TaxPub(DT) 5625 (Raipur Bench) 25-Sep-2025 -- Section : 148 148A(3) 148A(1) 44AB 148A(b) 148A(d) 148(3) 149(1) 151A 147 139 90 135A 1 -- Ori-HC -- Utkal Trading Co. (P) Ltd. v. Central Board of Direct Taxes Petition DisposedW.P. (C) No. 16357 of 20252025 TaxPub(DT) 5620 (Ori-HC) 25-Sep-2025 -- Section : 28 36 36(1)(vii) 36(2) 28/37 143(3) 36(2)(i) 156 270A 41(1) -- Hyd-Trib -- Ushakiron Movies (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 541/Hyd/20242025 TaxPub(DT) 5619 (Hyd-Trib) 25-Sep-2025 -- Section : 250 143(1) 12A 11 12AB 139(1) 154 -- Pune-Trib -- Umakant Gajanan Foundation v. ITO Assessee Appeal Partly AllowedITA No. 863/PUN/20252025 TaxPub(DT) 5615 (Pune-Trib) 25-Sep-2025 -- Section : 143(3) 144C(13) 92CA(3) -- Del-HC -- TPG Software (P) Ltd. v. Dy. CITITA No. 261/2024 & CM No. 27317/20242025 TaxPub(DT) 5607 (Del-HC) 25-Sep-2025 -- Section : 143(3) 144C 144C(5) 32(1) 2(11) 40(a)(ia) 80 32(2) 144(C) 92CA(3) 271(1)(c) 271 -- Mum-Trib -- Thermo Fisher Scientific India (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 2458/MUM/20152025 TaxPub(DT) 5604 (Mum-Trib) 25-Sep-2025 -- Section : 271(1)(c) 57 36(1)(vii) 36(2) 274 24 275 275(1)(a) -- Bang-Trib -- Dy. CIT v. Santosh Shivaji Lad Revenue Appeal DismissedITA No. 1522/Bang/20242025 TaxPub(DT) 5603 (Bang-Trib) 25-Sep-2025 -- Section : 132 153A 133A 143(2) 69A 145(3) 144 131(1A) 153C 132(4) 115BBE -- Bang-Trib -- Dy. CIT v. Kanva Diagnostic Services (P) Ltd. Assessee Appeal AllowedITA No. 2229 to 2233/Bang/2024 and CO No. 1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024), ITA No. 2182/Bang/20242025 TaxPub(DT) 5593 (Bang-Trib) 25-Sep-2025 -- Section : 14A 32(1) 43B 2(11) 36(1) -- Del-Trib -- Dy. CIT v. Punjab National Bank Revenue Appeal Partly AllowedITA No. 2948/DEL/20242025 TaxPub(DT) 5592 (Del-Trib) 25-Sep-2025 -- Section : 132 15A No4 271D/271E 153A 153C 69A 132(4) 131 34 292C 23 23(3) 132(4A)(i) 2 -- Chen-Trib -- ACIT v. Kasthoori Raja DhanushITA Nos. 3188 to 3192/Chny/2024 and Cross-Objection Nos. 22 to 26/Chny/20252025 TaxPub(DT) 5588 (Chen-Trib) 25-Sep-2025 -- Section : 13(1)(c) 13(2)(c) 12 13(3) 12A 11 40A(2)(a) 143(3) 28 164(2) 40(a)(2b) 156 154 -- Hyd-Trib -- DCIT v. Sri Chaitanya Educational Committee Revenue Appeal DismissedITA No. 325/Hyd/20232025 TaxPub(DT) 5585 (Hyd-Trib) 25-Sep-2025 -- Section : 250 154 2(24)(x) 36(1)(va) 143(1) -- Chd-Trib -- Tarsem Singh Rana v. ITO Assessee Appeal DismissedITA No. 1085/CHD/20242025 TaxPub(DT) 5584 (Chd-Trib) 25-Sep-2025 -- Section : 148 151A 153D 132 144B 148A 148A(b) 148A9(a) 148A(d) 147 119 144B(2) 263 153A -- Tel-HC -- TA Infra Projects Ltd. v. Dy. CIT Petition ClosedWrit Petition Nos. 26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 20252025 TaxPub(DT) 5583 (Tel-HC) 25-Sep-2025 -- Section : 148 147 143 139 142 142(1) 12AA 11 11(2) 11(1A) 13(1)(a) 11(3) 13(3) 143(3) -- Bom-HC -- Symbiosis Open Education Society v. Asstt. CIT Petition DisposedWrit Petition No. 2866 of 20222025 TaxPub(DT) 5582 (Bom-HC) 25-Sep-2025 -- Section : 143(3) 143(2) 2(7A) 120 194C 40(a)(ia) 201 127 288A 142(1) 148 -- Raipur Bench -- Surya Land Developers v. ITO Assessee Appeal AllowedITA No. 328/RPR/20252025 TaxPub(DT) 5578 (Raipur Bench) 25-Sep-2025 -- Section : 143(3) 144C(13) 144B 144C(5) 920 270A 274 92CA 144C(1) 92CA(3) 211(3C) 133 212 -- Hyd-Trib -- SSNC Fin Tech Services India (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 916/Hyd/20242025 TaxPub(DT) 5573 (Hyd-Trib) 25-Sep-2025 -- Section : 153A 143(3) 68 69C 132 142(1) 139(1) 132A 143(2) 132(1) 131 -- Kol-Trib -- DCIT v. Southwinds Project LLP Revenue Appeal DismissedITA No. 169/Kol/20252025 TaxPub(DT) 5570 (Kol-Trib) 25-Sep-2025 -- Section : 133A 143(3) 69B 69C 68 -- Chen-Trib -- N. Sumathi Kumar (HUF) v. DCIT Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA No. 40/Chny/2025, ITA No. 330/Chny/20252025 TaxPub(DT) 5569 (Chen-Trib) 25-Sep-2025 -- Section : 143(3) 80P(2)(d) 144B 70 270A -- Ahd-Trib -- Harsiddhi Co.-op. Credit Society Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 1765/Ahd/20242025 TaxPub(DT) 6680 (Ahd-Trib) 25-Sep-2025 -- Section : 40(a)(ia) 195 40A(3) -- Kol-Trib -- Sharad Kumar Singh v. ACIT Appeal Partly AllowedITA No. 692/KOL/20242025 TaxPub(DT) 6679 (Kol-Trib) 25-Sep-2025 -- Section : 144 139(1) 142(1) 69A 115BBE 143(3) -- Agra-Trib -- Gufaran v. ITO Assessee Appeal AllowedITA No. 178/AGR/20252025 TaxPub(DT) 6678 (Agra-Trib) 25-Sep-2025 -- Section : 92CA 92CA(3) 147/143(3) 68 147/148 143(3) 148/147 144C(5) 144C(15) 92C(A)(3) -- Del-Trib -- DCIT v. Kohinoor Foods Ltd.ITA No. 587/Del/2020 and ITA No. 149/Del/20202025 TaxPub(DT) 6677 (Del-Trib) 25-Sep-2025 -- Section : 143(3) 56 -- Agra-Trib -- Ankur Rice Industries (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 118/AGR/20252025 TaxPub(DT) 6676 (Agra-Trib) 25-Sep-2025 -- Section : 69A 115BBE -- Dehradun- Trib -- Anandi v. ITO Assessee Appeal AllowedITA No. 69/DDN/20252025 TaxPub(DT) 6675 (Dehradun- Trib) 25-Sep-2025 -- Section : 143(1) 147 148 133A 142(1) -- Ahd-Trib -- Charuben Jitendrarai Mehta v. ITO Assessee Appeal DismissedI.T.A. No.148/Ahd/2018, I.T.A. No.12 & 13/Ahd/20212025 TaxPub(DT) 6672 (Ahd-Trib) 25-Sep-2025 -- Section : 69A 250 -- Raipur Bench -- Lokeshwar Kumar Sahu v. Income Tax Assessing Officer Assessee Appeal AllowedITA No. 510/RPR/20252025 TaxPub(DT) 6671 (Raipur Bench) 25-Sep-2025 -- Section : -- SC -- Dy. CIT v. M.I. Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No. 27624/2025 with Diary Nos. 54381/2024, 48609/20242025 TaxPub(DT) 6670 (SC) 25-Sep-2025 -- Section : -- SC -- ITO & Ors. v. Pooja Mutha Application DisposedSpecial Leave Petition (Civil) Diary No. 45416/20252025 TaxPub(DT) 6669 (SC) 25-Sep-2025 -- Section : 151(ii) 151(i) 156 -- Bom-HC -- Pebble Bay Developers (P) Ltd. v. Asstt. CIT Petition DisposedW.P. No. 3661, 3719, 3821, 3854, 3978, 4002, 4005, 4019, 4035, 4123, 4167, 4195, 4236, 4297, 4404, 4421, 4429, 4460, 4462, 4543, 4590, 4604, 4774, 4786, 4937, 4969, 4973, 5002, 5011, 5023, 5076, 5077, 5079, 5106, 5115, 5153, 5205, 5236, 5267, 5272,2025 TaxPub(DT) 6668 (Bom-HC) 25-Sep-2025 -- Section : 250 143(2) 142(1) 143(3) -- Mum-Trib -- Navkar Goa Corpn. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 3529/MUM/20252025 TaxPub(DT) 6667 (Mum-Trib) 25-Sep-2025 -- Section : 250 143(3) 68 -- Del-Trib -- ITO v. Surjinder Singh Revenue Appeal Partly AllowedITA No. 2466/Del/20242025 TaxPub(DT) 6666 (Del-Trib) 25-Sep-2025 -- Section : -- Karn-HC -- Dy. CIT v. Belgacom International Carrier Services SA Appeal DismissedWrit Appeal No. 665 of 2024 (T-IT), Writ Appeal No. 668 of 2024 (T-IT)2025 TaxPub(DT) 6665 (Karn-HC) 25-Sep-2025 -- Section : -- SC -- Dy. CIT v. Belgacom International Carrier Services SA Application DisposedSpecial Leave Petition (Civil) Diary No(s). 40317/20252025 TaxPub(DT) 6664 (SC) 25-Sep-2025 -- Section : 69 132 292C 153C 153C? -- Mum-Trib -- DCIT v. Sudipta Ajoykumar Mukherjee Revenue Appeal DismissedI.T.A. No. 3605/Mum/20252025 TaxPub(DT) 6663 (Mum-Trib) 25-Sep-2025 -- Section 129(3) Rule 138... 2025 TaxPub(GST) 3020 (All-HC) VRS Foods Ltd. v. Addl. Commr. Grade-2 & Ors. , All-HCWrit Tax No. 1016 of 2022 with Writ Tax No. 1017 of 2022 25-Sep-2025 -- Section 74 Section 107 Section 169 Section 52 Section 122 Section 124 Section 127 Section 130 Section 73 Section 129 Section 76 Section 63 Section 161 Section 107(1) Section 39(10) Rule 142 Rule 59(6)... 2025 TaxPub(GST) 3019 (Mad-HC) Sharp Tanks & Structurals (P) Ltd. v. Dy. Commr. of GST (Appeals) , Mad-HCW.P. (MD) Nos. 24684 & 24685 of 2025 and WMP (MD) Nos. 19379, 19381, 19393 & 19394 of 2025 25-Sep-2025 -- Section 73 Section 74... 2025 TaxPub(GST) 3018 (All-HC) Pratishtha Banquet Hall v. State of Uttar Pradesh & Anr. , All-HCWrit Tax No. 3882 of 2025 25-Sep-2025 -- Section 129 Section 143 Rule 45 Rule 55 Rule 138... 2025 TaxPub(GST) 3017 (All-HC) Nippon Tubes Ltd. v. State of UP & Ors. , All-HCWrit Tax No. 6 of 2021 25-Sep-2025 -- Section 73... 2025 TaxPub(GST) 3016 (All-HC) Mahesh Fashion v. State of U.P. & Ors. , All-HCWrit Tax No. 4253 of 2025 25-Sep-2025 -- Section 54 Section 49 Section 39 Section 57 Section 56 Section (1) Section 54(1) Rule 90... 2025 TaxPub(GST) 3015 (Del-HC) Ernst & Young Ltd. v. Asstt. Commissioner , Del-HCW.P. (C) No. 7469/2025 25-Sep-2025 -- Section 74 Section 75(7)... 2025 TaxPub(GST) 2921 (All-HC) Sai Computers v. State of U.P. & Anr. , All-HCWrit Tax No. 4370 of 2025 25-Sep-2025 -- Section 74 Section 98(4) Section 10 Section 24 Section 21 Section 10(2)(b) Section 103... 2025 TaxPub(GST) 2920 (MP-HC) Mahendra Singh v. Asstt. CST & Ors. , MP-HCWrit Petition No. 5186 of 2025 25-Sep-2025 -- Section 54 Section 16 Section 74 Section 6 Section 164 Section 174(3) Section 166 Section 73 Section 20 Section 10-A(1) Section 140-A(3) Section 3 Section 3(7) Section 3(50) Section 3(51) Section 6(1) Section 11-A Section 174(1) Section 174(2) Section 173 Section 31 Section 24 Section 9 Section 11(A) Section 9(1)(b) Section 72(4) Rule 89 Rule 89(4B) Rule 96(10) Rule 1(2) Rule 89- Rule 96-10 Rule 10 Rule 132-A Rule 14(2) Rule 52(A) Rule 173(Q) Rule 56 Rule 24... 2025 TaxPub(GST) 2919 (Bom-HC) Hikal Ltd. v. UOI , Bom-HCWrit Petition No. 78 of 2025 with Writ Petition No. 465 of 2021, Writ Petition No. 2828 of 2021, Writ Petition No. 3691 of 2021, Writ Petition No. 405 of 2021, Writ Petition No. 2044 of 2022, Writ Petition No. 3163 of 2021, Writ Petition (L) No. 873 25-Sep-2025 -- Section 73... 2025 TaxPub(GST) 2918 (Gau-HC) East India Construction Co. v. UOI , Gau-HCWP(C)/46/2025 25-Sep-2025 -- Section 73(1)... 2025 TaxPub(GST) 1861 (Jhar-HC) Rahman Sales v. State of Jharkhand , Jhar-HCW.P.(T) No. 1309 of 2024 25-Sep-2025 -- 2025 TaxPub(CL) 1783 (SC) Asstt. General Manager State Bank of India & Anr. v. Tanya Energy Enterprises , SC, , Civil Appeal No. 11134 of 2025 (Arising Out of SLP (Civil) No. 2456 of 2025), 2025-09-15 25-Sep-2025 -- 2025 TaxPub(CL) 1782 (Bom-HC) Krishna Shantaram Chamankar v. UOI , Bom-HC, , Writ Petition No. 3400 of 2025, 2025-09-16 25-Sep-2025 -- 2025 TaxPub(CL) 1781 (Del-HC) Nouam Financial Consultants (P) Ltd. & Anr. v. State , Del-HC, , Crl. M.C. 1602/2022 & Crl. M.A. 6869/2022, 2025-09-16 25-Sep-2025 -- 2025 TaxPub(CL) 1780 (NCLAT- New Del) Unitech Machines Karamchari Sangh v. Vivek Raheja , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1418 of 2023, 2025-09-16 25-Sep-2025 -- 2025 TaxPub(CL) 1779 (NCLAT- New Del) Ramniwas B Somany v. Anushri Paper Pack (P) Ltd. & Anr. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 1370 of 2023 & I.A. No. 4881, 4882, 4883, 4884 of 2023 & 7139 of 2024, 2025-09-17 25-Sep-2025 -- 2025 TaxPub(CL) 1778 (NCLAT- New Del) Harry Dhaul v. Regional Provident Fund Commr. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1691 of 2024 with Company Appeal (AT) (Insolvency) No. 1752 of 2024, 2025-09-18 25-Sep-2025 -- 2025 TaxPub(CL) 1682 (Bom-HC) Rajiv Ranjan Singh v. SEBI , Bom-HC, , Criminal Revision Application No. 370 of 2024, 2025-09-11 25-Sep-2025 -- 2025 TaxPub(CL) 1681 (Bom-HC) Directorate of Enforcement v. Tapas , Bom-HC, , Criminal Writ Petition No. 505 of 2025, 2025-09-11 25-Sep-2025 -- 2025 TaxPub(CL) 1680 (Del-HC) Directorate of Enforcement v. Rajesh Kumar Agarwal , Del-HC, , Misc. Appeal (PMLA) 03/2023 & Crl. M.A. 34701/2019 & Crl. M.A. 38804/2019, 2025-09-12 25-Sep-2025 -- 2025 TaxPub(CL) 1679 (SC) Coal India Ltd. & Ors. v. Rahul Industries & Ors. , SC, , Civil Appeal No. 11793 of 2025 (Arising from SLP (C) No. 21888 of 2012), with T.C. (C) Nos. 9-11/2016, T.C. (C) Nos. 26-28/2016, T.C. (C) Nos. 33-37/2016, T.C. (C) Nos. 39-41/2016, 2025-09-12 25-Sep-2025 -- 2025 TaxPub(CL) 1678 (Del-HC) Ihome and Infrastructure (P) Ltd. & Ors. v. State Govt. of NCT of Delhi & Anr. , Del-HC, , Crl. Rev. P. (NI) 149/2025, Crl. M.A. 20422/2025 & Crl. M.A. 20423/2025, Crl. Rev. P. (NI) 156/2025, Crl. M.A. 21106/2025 & Crl. M.A. 21107/2025, Crl. Rev. P. (NI) 157/2025, Crl. M.A. 21112/2025 & Crl. M.A. 21113/2025, Crl. Rev. P. (NI) 158/2025, Cr, 2025-09-09 25-Sep-2025 -- 2025 TaxPub(CL) 1677 (NCLAT- New Del) Rajratan Babulal Agarwal v. State Bank of India & Anr. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 244 of 2023, 2025-09-12 25-Sep-2025 -- 2025 TaxPub(CL) 1676 (SC) Mansi Brar Fernandes v. Shubha Sharma & Anr. , SC, , Civil Appeal No. 3826 of 2020 with Civil Appeal No. 540 of 2021, Civil Appeal No. 5495 of 2025, Civil Appeal No. 3903 of 2022, 2025-09-12 25-Sep-2025 -- 2025 TaxPub(CL) 1777 (Mad-HC) N. Srinivasan v. Official Liquidator , Mad-HC, , Comp. A. Nos. 397 to 400 of 2024 and 86 to 88 of 2025 in Comp. A. No. 276 of 2024 in C. P. No. 255 of 2014, 2025-09-16 25-Sep-2025 -- 2025 TaxPub(CL) 1675 (SC) Udayan Sen v. UOI & Ors. , SC, , Civil Appeal No(s). 9938/2025, 2025-09-09 25-Sep-2025 -- 2025 TaxPub(CL) 1674 (NCLAT- New Del) Col. Ashish Khanna v. Delhi Gymkhana Club Ltd. & Anr. , NCLAT- New Del, , Company Appeal (AT) No. 203 of 2025, 2025-09-08 19-Sep-2025 -- Section : 260A 194J 192 194C 201(1) 201(1A) 133A -- Bom-HC -- CIT v. Dr. Balabhai Nanavati Hospital Appeal DisposedIncome Tax Appeal No. 2166 of 2018 with 2448, 2451, 2612, 2758 of 2018 & 605 of 20202025 TaxPub(DT) 6673 (Bom-HC) 19-Sep-2025 -- Section : 250 143(3) 54F 54B 234A 139(4) 139(1) 54(2) 139) 139(5) -- Jp-Trib -- Kuldeep Singh Shekhawat v. ITO Assessee Appeal AllowedITA No. 701/JPR/20242025 TaxPub(DT) 2279 (Jp-Trib) 19-Sep-2025 -- Section : 143(3) 144C(13) 234A 274 270A 43 9(1)(vii) -- Del-Trib -- Invesco U.K. Ltd. Holding Co. (US) Inc. v. ACIT Appeal AllowedITA No. 3189/Del/2023, ITA No. 3225/Del/20232025 TaxPub(DT) 2273 (Del-Trib) 19-Sep-2025 -- Section : 12AB 13(1)(b) 11 -- Ahd-Trib -- Gohilwad Vankar Samaj Seva Trust v. CIT(E) Assessee Appeal AllowedITA No. 796/Ahd/20232025 TaxPub(DT) 2271 (Ahd-Trib) 19-Sep-2025 -- Section : 131 132 132A 27 -- Cal-HC -- Dia Gold Jewels (P) Ltd. v. Pr. CIT & Ors. Application DisposedW.P.A 7637 of 2023 with CAN 1 of 20242025 TaxPub(DT) 2262 (Cal-HC) 19-Sep-2025 -- Section : 250 143(3) 54F 54EC 43B 254 -- Mum-Trib -- Dy. CIT v. Chandraprakash Mukutbihari Gupta Revenue Appeal DismissedITA No. 2130/MUM/20242025 TaxPub(DT) 2261 (Mum-Trib) 19-Sep-2025 -- Section : 92 92F 92C 92CA 92CB -- Del-HC -- Casio India Co. (P) Ltd. v. Dy. CIT Appeal DismissedITA No. 814/20172025 TaxPub(DT) 2255 (Del-HC) 19-Sep-2025 -- Section : 250 143(3) 147 68 144A 69C 133(6) 131 234 271(1)(c) 143(1) 10(38) 148 143(2) -- Mum-Trib -- Bhagwati Rajaram Chandora v. ITO Assessee Appeal AllowedITA No. 4786/MUM/20232025 TaxPub(DT) 2252 (Mum-Trib) 19-Sep-2025 -- Section : 147 144 17 2 148/147 -- Del-Trib -- ACIT v. Bidhan Chandra Choudhary Revenue Appeal Dismissed Assessee Appeal DismissedITA Nos. 2061/Del/2023, C.O. No. 11/Del/2024 (In ITA Nos. 2061/Del/2023)2025 TaxPub(DT) 2242 (Del-Trib) 19-Sep-2025 -- Section : 153A 271AB 153D 132 139 153B 144BA 142(2A) 153A(1) -- Agra-Trib -- Manoj Goyal v. DCIT Appeal AllowedITA No. 185/Agr/2019 and ITA No. 186/Agr/2019 and ITA No. 187/Agr/2019 and ITA No. 188/Agr/20192025 TaxPub(DT) 2180 (Agra-Trib) 19-Sep-2025 -- Section : 144 143(3) 69A 115BBE 3 34 26 2(1)(a) 5 -- Chen-Trib -- Durairaj Murugesan v. ITO Assessee Appeal AllowedITA No. 941/CHNY/20242025 TaxPub(DT) 2175 (Chen-Trib) 19-Sep-2025 -- Section : 68 251(1) 153A 143(3) 124 143(2) 142(1) 153D 234A 143(1) 132 132A 153(A) -- Del-Trib -- Inder Chand Bajaj v. DCIT Assessee Appeal AllowedITA No. 815/Del/20232025 TaxPub(DT) 2172 (Del-Trib) 19-Sep-2025 -- Section : 271(1)(c) 92C(3) -- Del-Trib -- Rajasthan Prime Steel Processing Center (P) Ltd. v. DCIT Assessee Appeal and Revenue Appeal Partly AllowedITA No. 3292 & 3293/Del/2018 and ITA No. 3537 & 3538/Del/20182025 TaxPub(DT) 2164 (Del-Trib) 19-Sep-2025 -- Section : 250 143(3) 37(l) 197 40A(2)(b) 37(1) 198 198(1) 198(4) 198(1)/(4) -- Mum-Trib -- Asstt. CIT v. Piramal Fund Management (P) Ltd. Revenue Appeal DismissedITA No. 5664/MUM/20242025 TaxPub(DT) 2132 (Mum-Trib) 19-Sep-2025 -- Section : 250 143(3) 54F 143(2) -- Jp-Trib -- Jai Singh Sethia v. DCIT/ACITITA No. 1462/JP/20242025 TaxPub(DT) 2098 (Jp-Trib) 19-Sep-2025 -- Section : 11(2) 12A 10(23C)(v) 143(3) 143(1) 154 139(1) 139(4) 80-IB -- Chen-Trib -- Dadha & Co. Golden Jubilee Trust v. ITO Assessee Appeal AllowedITA No. 3153/Chny/20242025 TaxPub(DT) 2079 (Chen-Trib) 19-Sep-2025 -- Section : 260A 292B -- Bom-HC -- CIT v. Shell India Markets (P) Ltd. Appeal DisposedIncome Tax Appeal No. 2381 of 20182025 TaxPub(DT) 2076 (Bom-HC) 19-Sep-2025 -- Section : 148A(d) 151 148A(b) 13A 147 288 31 29C 139 29A 148A(b)? -- Cal-HC -- All India Trinamool Congress v. Asstt. CIT WPA 6159 of 20252025 TaxPub(DT) 2059 (Cal-HC) 19-Sep-2025 -- Section : 147 144C(13) 13(1)(a) 14(a) -- Del-Trib -- Hireright LLC, United States of America v. DCIT Assessee Appeal AllowedITA No. 2664/Del/20242025 TaxPub(DT) 2030 (Del-Trib) 19-Sep-2025 -- Section : 151 143 158-BC 263 139 114 158-BB -- All-HC -- CIT v. Umang Agarwal Income Tax Appeal No. 422 of 20062025 TaxPub(DT) 2024 (All-HC) 19-Sep-2025 -- Section : 132 68 69C 132(4) 292C 153C -- Del-Trib -- Sumitra Yadav v. DCIT Assessee Appeal AllowedITA Nos. 1903, 1904, 1905, 1893, 1894/DEL/20222025 TaxPub(DT) 2018 (Del-Trib) 19-Sep-2025 -- Section : 143(3) 54EC 263 2(14) 10 115AD 10(37) 27 45 18 88 80-C 17 3 -- Mad-HC -- CIT v. K. KumaranTCA. No. 528/20112025 TaxPub(DT) 2001 (Mad-HC) 19-Sep-2025 -- Section : 250 54F 271(1)(c) 20 171 -- Del-Trib -- Praveen Tyagi v. ITOITA No. 2832/DEL/2019 and ITA No. 8563/DEL/20192025 TaxPub(DT) 1993 (Del-Trib) 19-Sep-2025 -- Section : 148 147 40A(3) 40(a)(ia) 40a(ia) 143(3) 151 154 143(1) 131 271(1)(c) 151(2) -- Ahd-Trib -- Pramukh Metal Quarry (Firm) v. ITO Assessee Appeal Partly AllowedI.T.A. No. 394/Ahd/20242025 TaxPub(DT) 1992 (Ahd-Trib) 19-Sep-2025 -- Section : 131 132(4) 68 37 151 147/148 148 153C 133A 147/151 143(3) I47 2(40) 143(1) 2 -- Bang-Trib -- N9 Sports & Leisure Holdings (P) Ltd. v. Dy. CIT Appeal Partly AllowedITA Nos. 1568 to 1570/Bang/2024 and ITA Nos. 1573 to 1575/Bang/20242025 TaxPub(DT) 1986 (Bang-Trib) 19-Sep-2025 -- Section : 260A 271 274 153C 271AAA 271AAB -- Cal-HC -- KPC Medical College & Hospital v. Pr. CITRVWO/35/2016, IA No. GA/1/2016 (Old No. GA/2496/2016), ITA/21/2015, RVWO/36/2016, IA No. GA/1/2016 (Old No. GA/2497/2016), RVWO/37/2016, IA No. GA/1/2016 (Old No. GA/2498/2016), with ITAT 105/2015 ITAT 107/2015 ITAT 108/20152025 TaxPub(DT) 1971 (Cal-HC) 19-Sep-2025 -- Section : 143(3) 2(15) 11 11&12 234A 4 10 143(2) 142(1) 12AA 12AAA 11(4A) 10(23C) -- Del-Trib -- Kanpur Development Authority v. JCIT Assessee Appeal AllowedITA No. 920/Del/20242025 TaxPub(DT) 1969 (Del-Trib) 19-Sep-2025 -- Section : 250 143(3) 143(1) 143(2) 154 143(1)(a) 246A(1)(a) 154(1)(b) 12A 11 142(1) 12A(2 -- Kol-Trib -- Infosoft Global (P) Ltd. v. DCIT Assessee Appeal DismissedI.T.A. No. 501/KOL/20242025 TaxPub(DT) 1967 (Kol-Trib) 19-Sep-2025 -- Section : 260A 25 12A 143 142 11 13 164(2) -- Del-HC -- CIT(E) v. Indian Broadcasting Foundation Appeal DismissedITA No. 470/20232025 TaxPub(DT) 1966 (Del-HC) 19-Sep-2025 -- Section : 143(1) 245 220 -- Del-HC -- Huawei Telecommunications India Co. (P) Ltd. v. Asstt. CIT Petition AllowedW.P. (C) No. 10867/20242025 TaxPub(DT) 1964 (Del-HC) 19-Sep-2025 -- Section : 143(3) 143(3A) 14A 14A(2) 10(34) 10(38) 14A(2)of -- Del-Trib -- Gyan Enterprises (P) Ltd. v. National E-Assessment Center Assessee Appeal Partly AllowedI.T.A. No. 2332/Del/20242025 TaxPub(DT) 1960 (Del-Trib) 19-Sep-2025 -- Section : 143(3) 144C(13) 115JB 153 92CA(3) 154 270A 144(1) 233 104 142(1) 144C(1) 292(b -- Pune-Trib -- Capgemini Technology Services India Ltd. v. ACIT Assessee Appeal AllowedITA No. 1947/PUN/20242025 TaxPub(DT) 1946 (Pune-Trib) 19-Sep-2025 -- Section : 69A 143(3) 80C 115BBE 271AAC 154 250 -- Luck-Trib -- Arif Munir v. ITO Assessee Appeal AllowedITA No. 06/LKW/20252025 TaxPub(DT) 1940 (Luck-Trib) 19-Sep-2025 -- Section : 156 144 147 69A 264 148 7 142 27 246 263 129 -- Guj-HC -- Anjanaben R Shah v. Pr. CIT & Anr.R/Special Civil Application No. 14843 of 20232025 TaxPub(DT) 1938 (Guj-HC) 19-Sep-2025 -- Section : 263 148 147 144 7 13 30(6) 31 92BA(i) 31(1) 270A 201250 40A(2b) 41(1) 60(6) -- Guj-HC -- AMW Auto Component Ltd. v. Pr. CIT R/Special Civil Application No. 1593 of 20252025 TaxPub(DT) 1937 (Guj-HC) 19-Sep-2025 -- Section : 143(3) 144C(13) 92D 80G 37 135 80G(2)(a) 37(1) 80G(1) -- Del-Trib -- Agilent Technologies (International) (P) Ltd. v. ACIT Appeal AllowedITA No. 1171/Del/20222025 TaxPub(DT) 1934 (Del-Trib) 19-Sep-2025 -- Section : 148 115JB 143 147 -- Guj-HC -- Adani Wilmar Ltd. v. Asstt. CIT Petition AllowedR/Special Civil Application No. 2432 of 20212025 TaxPub(DT) 1933 (Guj-HC) 18-Sep-2025 -- Section : 143(3) 144C(13) 234A 274 270A 144C(1) 29 -- Mum-Trib -- International Air Transport Association v. DCIT Assessee Appeal AllowedITA No. 3330/MUM/20232025 TaxPub(DT) 3763 (Mum-Trib) 18-Sep-2025 -- Section : 24 2(11) 32 43 32(1)(iii) 41(2) 263 41(1) 263(1) 80IA 40(a)(ii) 37(1) 57 90 -- Mum-Trib -- Grasim Industries Ltd. v. Addl. CIT Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 5925/Mum/2010 and ITA No. 6307/Mum/20102025 TaxPub(DT) 3760 (Mum-Trib) 18-Sep-2025 -- Section : 263 35(2AB) 143(3) 144C(3) 35(2AA) 154 142(1) 40A(2)(b) -- Luck-Trib -- Genus Power Infrastructures Ltd. v. Pr. CIT Assessee Appeal Partly AllowedITA No. 74/LKW/20222025 TaxPub(DT) 3759 (Luck-Trib) 18-Sep-2025 -- Section : 263 143(3) 144B 40A(2)(b) 194H/194) 142(1) 263(1) 44AB 143(2) 192 194J 40a(ia) -- Luck-Trib -- Future Pharma (P) Ltd. v. PCIT Assessee Appeal Partly AllowedITA No. 263/LKW/20242025 TaxPub(DT) 3757 (Luck-Trib) 18-Sep-2025 -- Section : 143(3) 144C(13) 144C(5) 144B 234B 270A 274 144B(8) 43B -- Hyd-Trib -- DSM Shared Services India (P) Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 501/Hyd/20222025 TaxPub(DT) 3753 (Hyd-Trib) 18-Sep-2025 -- Section : 250 143(3) 144C(3) 143(2) 92CA(1) 92CA(3) 92CA(2) 92C(3) -- Pune-Trib -- DCIT v. Piaggio Vehicles (P) Ltd.ITA No. 867/PUN/2022 and ITA No. 589/PUN/20242025 TaxPub(DT) 3746 (Pune-Trib) 18-Sep-2025 -- Section : 34(A) 12(A) 197 -- Mad-HC -- DBS Bank India Ltd. v. Commissioner Hindu Religious & Charitable Endowments Department Petition ClosedW.P. No. 34004 of 2023 and WMP. No. 33878 of 20232025 TaxPub(DT) 3742 (Mad-HC) 18-Sep-2025 -- Section : 143 144C(13) 144C(5) 153 234B 270A 139(1) 133(6) 142(1) 5(d) 156 2(o) -- Del-Trib -- Coursera Inc. v. ACIT Assessee Appeal AllowedITA No. 1958/Del/20252025 TaxPub(DT) 3740 (Del-Trib)