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16-Jan-2026 -- Section : 143(3) 144C 144C(13) 90(2) 201 202 203 204 205 301 302 303 401 705 402 403 --
Del-Trib --
Kyocera Document Solutions Asia Ltd. v. The A.C.I.T., Circle  Assessee Appeal Partly Allowed
ITA No. 380/DEL/2023, ITA No. 3546/DEL/2023, ITA No. 1664/DEL/2025
2026 TaxPub(DT) 394 (Del-Trib)
16-Jan-2026 -- Section : 250 143(3) 115JB 14A 32(1) 115JBThe --
Mum-Trib --
ACIT-CC-7(3), Mumbai v. Lodha Developers Limited (Formerly known as Macrotec Developers Limited)  Revenue Appeal Partly Allowed
ITA No. 4754/Mum/2025
2026 TaxPub(DT) 393 (Mum-Trib)
16-Jan-2026 -- Section : 153C 153C(1) 127 68 115BBE 143(3) 24(b) 69C 132 153A 132(1) 132(4) 153A(1)(a) --
Mum-Trib --
Vidur Chharia, Rakesh Chharia & Sons HUF, Pole-Ads Advertising Pvt. Ltd. v. DCIT/ACIT, Central Circle, Ghaziabad  Assessee Appeal Partly Allowed
ITA No. 209/Del/2025, ITA No. 208/Del/2025, ITA No. 207/Del/2025
2026 TaxPub(DT) 392 (Mum-Trib)
16-Jan-2026 -- Section : 250 147 90/90A 139(1) 115JB 143(3) 132 148 37(1) 143(2) 60 170) 54 163 142(1 --
Mum-Trib --
Kalpataru Projects International Ltd. v. DCIT, Central Circle-3(3), Mumbai & DCIT, Central Circle-3(3), Mumbai v. Kalpataru Projects International Ltd.  Assessee Appeal Allowed Revenue Appeal Dismissed
I.T.A No.5959-5961/Mum/2025, I.T.A No.6113-6114, 6159/Mum/2025
2026 TaxPub(DT) 390 (Mum-Trib)
16-Jan-2026 -- Section : 250 68 144 147 142(1) --
Mum-Trib --
Mr. Umashanker Modi v. Income Tax Department, National Faceless Appeals Centre (NFAC), Delhi  Assessee Appeal Allowed
ITA No. 5074/MUM/2025
2026 TaxPub(DT) 388 (Mum-Trib)
16-Jan-2026 -- Section : 250 147 144B 139(1) 139(5) 80GGC 29A 143(1) 132 148A 148A(b) 148A(d) 132(4) 2 --
Mum-Trib --
Abhishek Jayketu Joshi v. AC CIR-42(2)(1), Mumbai  Assessee Appeal Allowed
ITA No. 5775/Mum/2025
2026 TaxPub(DT) 387 (Mum-Trib)
15-Jan-2026 -- Section : 143(3) 12A 11(2) 143(2) 11(6) 119 119(2) 119(2)(b) --
Bang-Trib --
Suvarna Arogya Suraksha Trust, Bengaluru v. The Assistant Commissioner of Income Tax, Exemptions Circle, Bangalore  Assessee Appeal Allowed
ITA No. 947/Bang/2025
2025 TaxPub(DT) 8879 (Bang-Trib)
15-Jan-2026 -- Section : 250 147 144 144B 148 143(3)/147 69A 142(1) 115BBE 184(4) --
Kol-Trib --
Shyama Shree v. I.T.O., Ward-1(1), Asansol  Assessee Appeal Allowed
I.T.A. No. 967/KOL/2025
2025 TaxPub(DT) 8878 (Kol-Trib)
15-Jan-2026 -- Section : 147 144 148 69 133(6) 132 142(1) 139 153C 151 153A 132A 153A) 143 147/148 1 --
Jp-Trib --
Savita Gupta, Kota v. ITO, Ward 2(2), Kota  Assessee Appeal Allowed
ITA No. 609/JP/2025
2025 TaxPub(DT) 8877 (Jp-Trib)
15-Jan-2026 -- Section : 143(1) 40(a)(i) 40(a)(ia) 201 201(1) 44AB 139 192 194J 133(6) --
Dehradun-Trib --
Rajiv Kumar Tiwari, Uttar Pradesh v. ACIT, Central Circle, Uttarakhand  Assessee Appeal Partly Allowed
ITA No. 157/DDN/2024
2025 TaxPub(DT) 8876 (Dehradun-Trib)
15-Jan-2026 -- Section : 14A 68 115BBE 153(3) --
Mum-Trib --
R.D. Enterprises, Mumbai v. DCIT, Circle -17(3), Mumbai,  Assessee Appeal Partly Allowed
ITA No. 2980/MUM/2025
2025 TaxPub(DT) 8875 (Mum-Trib)
15-Jan-2026 -- Section : 69A 148 151A 147 274 271AAC 139(4) 44AD 132(4) 194 143(3) --
Mum-Trib --
Priti Suresh Purohit, Mumbai v. ACIT, Central Circle-5(4), Mumbai  Assessee Appeal Allowed
ITA Nos. 1870, 1869 & 1868/MUM/2025
2025 TaxPub(DT) 8874 (Mum-Trib)
15-Jan-2026 -- Section : 143(3) 147 143(3)/147 69 250 5 139(1) 148 142(1) 143(1)(a) 143(2) 144B 139(2) --
Jp-Trib --
Pramod Kumar Choudhary, Ward 12, Jaipur v. ITO, Ward 7(2), Jaipur  Assessee Appeal Allowed
ITA No. 206/JP/2025
2025 TaxPub(DT) 8873 (Jp-Trib)
15-Jan-2026 -- Section : 250 133A 147 148 148A(b) 148A(d) 143(3) 148-A 148A(a) 149 148-A(b) 148-A(a) 14 --
Chen-Trib --
Mohit Chandak, Chennai v. The Dy. Commissioner of Income Tax, Central Circle-3(3), Chennai  Assessee Appeal Allowed
ITA Nos. 191 & 194/Chny/2025
2025 TaxPub(DT) 8872 (Chen-Trib)
15-Jan-2026 -- Section : 143(1) 40(a)(i) 40(a)(ia) 201 201(1) 44AB 250(6) 139 192 133(6) --
Dehradun-Trib --
Kshipra Dhawan, Uttar Pradesh v. DCIT, Central Circle, Uttarakhand  Assessee Appeal Partly Allowed
ITA Nos. 171 & 170/DDN/2024
2025 TaxPub(DT) 8871 (Dehradun-Trib)
15-Jan-2026 -- Section : 250 234A/2348 234B 234C 28 143(3) 144B --
Mum-Trib --
KSB Limited, Mumbai v. Deputy Commissioner of Income Tax, Circle 3(4), Mumbai.  Assessee Appeal Allowed
ITA No. 1028/Mum/2024
2025 TaxPub(DT) 8870 (Mum-Trib)
15-Jan-2026 -- Section : 271(1)(c) 143(2) 32 32(1)(ii) 274 27191)(c) 143(3) --
Del-Trib --
JCIT (OSD), Range-10, New Delhi v. Gwalior Bypass Project Ltd., Nodia  Revenue Appeal Dismissed
ITA No. 1226/Del/2025
2025 TaxPub(DT) 8869 (Del-Trib)
15-Jan-2026 -- Section : 250(6) 143(1) 148 139(1) 142(10 68 144/147 151 143(2) 28288 133(6) 147 115AD --
Del-Trib --
Income Tax Officer, Ward-18(3), New Delhi v. M/s Nivia Agencies Pvt. Ltd., New Delhi  Revenue Appeal Dismissed
ITA No. 1009/Del/2021
2025 TaxPub(DT) 8868 (Del-Trib)
15-Jan-2026 -- Section : 143(3) 132 68 115BBE 41(1) 132(3) 143(2) 142(1) 132(4) 132(4A) 34 69C 133(6) --
Mum-Trib --
M/s. Index Logistics Private Limited, Mumbai v. Assistant Commissioner of Income Tax, Central Circle 1(2), Mumbai  Assessee Appeal Partly Allowed
I.T.A. No. 4641/Mum/2023
2025 TaxPub(DT) 8867 (Mum-Trib)
15-Jan-2026 -- Section : 68 153C 132 153A(1) 153C(1) --
Del-Trib --
Deputy Commissioner of Income Tax, Central Circle-26, New Delhi v. Vikas Surya Buildwell Private Limited, New Delhi  Revenue Appeal Dismissed
ITA No. 1332/Del/2025
2025 TaxPub(DT) 8866 (Del-Trib)
15-Jan-2026 -- Section : 144 69A 143(2) 143(1) 142(1) 115BBE --
Hyd-Trib --
Naveen Kumar Kaparthy, Hyderabad v. The Income Tax Officer, Ward -4(1), Hyderabad.  Assessee Appeal Allowed
I.T.A. No. 415/Hyd/2025
2025 TaxPub(DT) 8865 (Hyd-Trib)
15-Jan-2026 -- Section : 250 147 148 69B 115BBE 127 151 132 158-BC 143 148A(d) 151(2) --
Dehradun-Trib --
Namita Agrawal, Uttarakhand v. DCIT, Central Circle, Dehradun  Assessee Appeal Allowed
ITA No. 13/DDN/2025
2025 TaxPub(DT) 8864 (Dehradun-Trib)
15-Jan-2026 -- Section : 132 143(1) 69A --
Del-Trib --
Income Tax Officer, Ward 52 (1), v. Jasmine Kaur Kochar, New Delhi  Revenue Appeal Dismissed
ITA No. 401/DEL/2024
2025 TaxPub(DT) 8863 (Del-Trib)
15-Jan-2026 -- Section : 250(6) 143(3) 14A 68 37 142(1) 133(6) 144) 143(1) 143(2) 271(1)(b) 13316) 133( --
Del-Trib --
Income Tax Officer, Ward-16(2), New Delhi v. M/s Marathon Finlease Ltd., Delhi  Revenue Appeal Partly Allowed
ITA No. 4766/Del/2016
2025 TaxPub(DT) 8851 (Del-Trib)
15-Jan-2026 -- Section : 143(3) 144C(13) 144C(5) 153 234C 270A 270A(6) 153(1) 92CA(1) 153(4) 144C(1) 250 --
Hyd-Trib --
M/s. Concentrix Catalyst Technologies (P) Ltd, Hyderabad v. Dy. CIT, Circle 1(1), Hyderabad  Assessee Appeal Allowed
ITA No. 963/Hyd/2024
2025 TaxPub(DT) 8556 (Hyd-Trib)
15-Jan-2026 -- Section : 153D 132(1) 143(3) 153A 153D/897 142(2A) 119 136 196 195 151(2) 147 148 151(1 --
Agra-Trib --
Hydrise Foods Pvt. Ltd, Noida v. DCIT, Central Circle, Agra  Assessee Appeal Allowed
ITA Nos. 86 & 87/AGR/2024
2025 TaxPub(DT) 8544 (Agra-Trib)
15-Jan-2026 -- Section : 40A(3) 132 153A 143(3) 69C 40(a)(ia) --
Mum-Trib --
DCIT, Central Circle-2(3), Mumbai v. Avinash Construction, Pune  Revenue Appeal Allowed
ITA No. 4245/Mum/2025
2025 TaxPub(DT) 8543 (Mum-Trib)
15-Jan-2026 -- Section : 12AA 254 12AA(2) 12A(1)(a) 11 12AA(1) 12A(a) 2(15) 3 --
Pune-Trib --
D.Y. Patil Education Society, Kolhapur v. The Commissioner of Income Tax(Central), Pune  Assessee Appeal Partly Allowed
ITA No. 649/PUN/2016
2025 TaxPub(DT) 8540 (Pune-Trib)
15-Jan-2026 -- Section : 143(3) 144C(13) 144C(5) 92CA(3) 133(6) 68 115BBE 35(2AB) 142(1) 35(2AB)(1) 43 ( --
Del-Trib --
Matrix Clothing Pvt. Ltd, Gurgaon v. ACIT, Central Circle-18, Delhi  Assessee Appeal Partly Allowed
ITA No. 760/Del/2022, ITA No. 3805/Del/2024
2025 TaxPub(DT) 8539 (Del-Trib)
15-Jan-2026 -- Section : 80-G 69A 143(2) 142(1) 133A 80G 131 133(6) 50 37 135 37(1) 30 31 32 33 34 --
Mum-Trib --
Royal Chains (P) Ltd. v. Dy. CIT
I.T.A. Nos. 4260 & 4845/Mum/2025
2025 TaxPub(DT) 8536 (Mum-Trib)
15-Jan-2026 -- Section : 144 147 144/144B 143(3) 148 142(1) (1) (4) (5) 69A 271AAC 144B 156 1448 143( --
Luck-Trib --
ACIT v. Anshuman Singh  Revenue Appeal Allowed
I.T.A. No. 342/Lkw/2025
2025 TaxPub(DT) 8535 (Luck-Trib)
15-Jan-2026 -- Section : 263 80P(2)(d) 143(2) 142(1) 143(3) 144B 56 28 92CA 144A 120 119 129 263(1) 1 --
Bang-Trib --
Bhavana Co-op. Credit Society Niyamita & Anr. v. Pr. CIT  Appeal Allowed
ITA Nos. 1072 & 1074/Bang/2025
2025 TaxPub(DT) 8534 (Bang-Trib)
15-Jan-2026 -- Section : 143(3) 153C 139(1) 132 143(2) 142(1) 132(4) 69B 115BBE 132(4A) 37 292C 131(1) --
Chen-Trib --
Dy. CIT v. Jaya Pradeep  Revenue Appeal Dismissed
ITA No. 960/Chny/2025
2025 TaxPub(DT) 8528 (Chen-Trib)
15-Jan-2026 -- Section : 143(2) 115BBE 271AAC 69 270A 68 133(6) 133A 131 250(4) 143(3) 142(1) 68) 148 --
Pune-Trib --
DCIT v. Dipti Narendra Lulla  Revenue Appeal Allowed
ITA No. 1065/PUN/2025
2025 TaxPub(DT) 8526 (Pune-Trib)
15-Jan-2026 -- Section : 68 143(2) 142(1) 40A(2)(b) 133(6) 131 271(1)(c) 147 132(4) --
Pune-Trib --
Dhaval Vinod Gada v. DCIT  Assessee Appeal Allowed
ITA No. 1817/PUN/2025
2025 TaxPub(DT) 8511 (Pune-Trib)
15-Jan-2026 -- Section : 147 144 148 151 69A 234A 142(1) 131(1A) 115 --
Raipur Bench --
Paramjeet Singh Plaha v. ITO  Assessee Appeal Allowed
ITA No. 531/RPR/2025
2025 TaxPub(DT) 8505 (Raipur Bench)
15-Jan-2026 -- Section : 250 132 153C 143(2) 80G 14A 145(3) 80GGB 142(1) 132(4) 271AAD 139 144 29 --
Chen-Trib --
DCIT & Anr. v. Southern Agrifurane Industries (P) Ltd. & Anr.
ITA Nos. 1613 to 1615 & ITA Nos. 1547 & 1548/Chny/2025
2025 TaxPub(DT) 8501 (Chen-Trib)
15-Jan-2026 -- Section 97(2)(a) Section 95 Section 9(1) Section 15 Section 17 Section 17(2) Section 2(47) Section 11 Section 6 Section 9(3) Section 9(4) Section 11(1) Section 10(1) Section 95(a) Rule 104...
2026 TaxPub(GST) 75 (AAR-TN) SRS Industries, In re , AAR-TN
TN/34/ARA/2025
15-Jan-2026 -- Section 97 Rule (1)...
2026 TaxPub(GST) 71 (AAR-TN) Link up Textiles (P.) Ltd., In re , AAR-TN
TN/42/AAR/2025
15-Jan-2026 -- Section 25 Section 12A Section 8 Section 98(1) Section 97 Section 16...
2025 TaxPub(GST) 3806 (AAR-Ker) Kerala Academy for Skills Excellence, In re , AAR-Ker
KER/28/2025
15-Jan-2026 -- Section 98(1) Section 97(2)(b) Section 2(102)...
2025 TaxPub(GST) 3805 (AAR-Ker) EVM Passenger Cars India (P.) Ltd., In re , AAR-Ker
KER/27/2025
15-Jan-2026 -- Section 2(16) Section 98 Section 97(2)(b) Rule 3(46) Rule 2 Rule (3) Rule 3(34) Rule 3(25) Rule 3(52) Rule 3(35) Rule 3(43) Rule 3(14) Rule 3(16)...
2025 TaxPub(GST) 3804 (AAR-Ker) Tiffot (P.) Ltd., In re , AAR-Ker
KER/33/2025
15-Jan-2026 -- Section 98 Section 97(1) Section 2 Section 7 Section 2(30) Section 2(90) Section 8...
2025 TaxPub(GST) 3787 (AAR-AP) Greater Visakhapatnam Smart City Corporation Ltd., In re , AAR-AP
AAR No. 14/AP/GST/2025
15-Jan-2026 -- Section 98 Section 97(1) Section 98(1) Section 97(2) Section 7 Section 13 Section 31 Section 10 Section 100 Section 98(2)...
2025 TaxPub(GST) 3786 (AAR-AP) Crux Prestressing Systems (P.) Ltd., In re , AAR-AP
AAR No. 09/AP/GST/2025
15-Jan-2026 -- Section 98 Section 97(1) Section 3 Section 4 Section 13 Section 3(d)...
2025 TaxPub(GST) 3785 (AAR-AP) Coastal Foam (P.) Ltd., In re , AAR-AP
AAR No. 08/AP/GST/2025
15-Jan-2026 -- Section 98 Section 97(1) Section 98(1) Section 2(74) Section 8 Section 8(b) Rule 104...
2025 TaxPub(GST) 3784 (AAR-AP) Srikanth Industries, In re , AAR-AP
AAR No. 01/AP/GST/2025
15-Jan-2026 -- Section 98 Section 97(1) Section 98(1) Section 2 Section 2(l) Section 2(5) Section 7(5) Section 11 Section 5 Section 15 Section 16 Section No4 Rule 3(a) Rule 24...
2025 TaxPub(GST) 3783 (AAR-AP) Sandhya Aqua Exports (P.) Ltd., In re , AAR-AP
AAR No. 10/AP/GST/2025
15-Jan-2026 -- Section 98 Section 97(1) Section 7 Section 98(1) Section 2(31) Section 7(1)(a) Section 2(17) Section 2(102) Section 35...
2025 TaxPub(GST) 3782 (AAR-AP) Laila Nutra (P.) Ltd., In re , AAR-AP
AAR No. 12/AP/GST/2025
15-Jan-2026 -- Section 98 Section 97(1) Section 15 Section 11 Section 98(1) Section 15(1) Section 15(5) Section 15(4) Section 25 Section 11(1) Rule 28 Rule 30 Rule 28(1)) Rule 4B...
2025 TaxPub(GST) 3781 (AAR-AP) Janaki Maha Lakshmi Traders, In re , AAR-AP
AAR No. 05/AP/GST/2025
15-Jan-2026 -- Section 98 Section 2 Section 2(1) Section 2(5) Section 7(5) Section 11 Section 5 Section 15 Section 16 Section No4 Rule 3(a) Rule 24...
2025 TaxPub(GST) 3767 (AAR-AP) Devi Fisheries Ltd., In re , AAR-AP
AAR No. 17/AP/GST/2024
15-Jan-2026 -- Section 129C...
2025 TaxPub(GST) 3743 (AAR-Guj) Devendra K Patel, In re , AAR-Guj
GUJ/GAAR/R/2025/43 (In Application No. Advance Ruling/SGST & CGST/2023/AR/23)
15-Jan-2026 -- Section 22...
2025 TaxPub(GST) 3740 (AAR-TN) V.S. Trading Company (Perumal Vasudevan), In re , AAR-TN
Advance Ruling (Remanded Order) No. 1/ARA/2025
15-Jan-2026 -- Section 16(2) Section 17(5) Section 2(119) Section 18(6) Section 49 Section 37 Section 38 Section 41 Section 39 Section 50 Section 29 Section 30 Section 10 Section 135 Section 74 Section 17(5)(c) Section 17(5)(d)...
2025 TaxPub(GST) 3739 (AAR-Guj) Alleima India (P.) Ltd., In re , AAR-Guj
GUJ/GAAR/R/2025/44, (In Application No. Advance Ruling/SGST & CGST/2024/AR/27)
15-Jan-2026 -- Section 50B Section 11 Section 9...
2025 TaxPub(GST) 3737 (AAR-Guj) RDB Realty & Infrastructure Ltd., In re , AAR-Guj
GUJ/GAAR/R/2025/42, (In Application No. Advance Ruling/SGST & CGST/2024/AR/36)
14-Jan-2026 -- Section : 250 144 68 153A 245D(4) --
Ahd-Trib --
Raju Bababhai Desai v. Income Tax Officer, Ward 3(3)(4), Ahmedabad
I.T.A. No. 2051/Ahd/2024
2026 TaxPub(DT) 106 (Ahd-Trib)
14-Jan-2026 -- Section : 147 144B 148 151A 37 148A(b) 68 --
Del-Trib --
M/s JHS Svendgaard Laboratories Ltd. v. DCIT Central Circle-31, New Delhi  Assessee Appeal Allowed
ITA No. 3454/DEL/2025
2026 TaxPub(DT) 105 (Del-Trib)
14-Jan-2026 -- Section : 40(a)(ia) 40(a)(i) --
Del-Trib --
Deliverhealth Services Private Limited v. DCIT, Circle 7(1), Delhi  Assessee Appeal Allowed
ITA No. 3339/Del/2025
2026 TaxPub(DT) 104 (Del-Trib)
14-Jan-2026 -- Section : 139(1) 143(3) 263 40a(ia) --
Del-Trib --
Harun Ali v. Pr. CIT, Dehradun  Assessee Appeal Allowed
ITA No. 3444/Del/2025
2026 TaxPub(DT) 103 (Del-Trib)
14-Jan-2026 -- Section : 271(1)(c) 133A 143(3) 68 --
Ahd-Trib --
The Assistant Commissioner of Income Tax, Circle-1(1)(1), Vadodara v. M/s. Radhika Jewellers  Revenue Appeal Dismissed
ITA No. 1263/Ahd/2025
2026 TaxPub(DT) 102 (Ahd-Trib)
14-Jan-2026 -- Section : 147 154 143(3) 14A 72 4 --
Ahd-Trib --
Parvindar Indar Singh v. The ACIT, Circle-1(1)(1), Vadodara  Assessee Appeal Allowed
ITA No. 1001 & 1002/Ahd/2025
2026 TaxPub(DT) 101 (Ahd-Trib)
14-Jan-2026 -- Section : 143(3) 144C(13) 144C(5) 9(1)(vi) 9(1)(vii) 5 53 27 --
Del-Trib --
Sabre Marketing Nederland, BV v. ACIT, Circle-3(1)(2), International Taxation, New Delhi  Assessee Appeal Partly Allowed
ITA Nos. 381, 410 & 7534/Del/2019
2026 TaxPub(DT) 100 (Del-Trib)
14-Jan-2026 -- Section : 250 139(1) 40(a)(ii) 143(2) 143(3) 133(6) 206AB 37(1) --
Mum-Trib --
ACIT, CC-3(1), Mumbai v. M/s. Everest Food Products Pvt. Ltd.  Revenue Appeal Dismissed
ITA No. 3988/Mum/2025
2026 TaxPub(DT) 95 (Mum-Trib)
14-Jan-2026 -- Section : 143(2) 69A 115BBE --
Del-Trib --
Shokat Ali v. Assessing Officer, Ward-60(7), Delhi  Assessee Appeal Partly Allowed
ITA No. 7001/DEL/2025
2026 TaxPub(DT) 94 (Del-Trib)
14-Jan-2026 -- Section : 10AA 143(1)(v) 115JB 139(4) 44AB 139(1) 10AA(ii) (1) --
Del-Trib --
DCIT, Circle 16(1), Delhi v. MD Equipment Pvt. Ltd.  Revenue Appeal Dismissed
ITA No. 3523/Del/2025
2026 TaxPub(DT) 91 (Del-Trib)
14-Jan-2026 -- Section : 144 142(1) 28 57(iv) 56(1)(a) 145A(b) 143(1)(a) 143(2) 143(3) 263 10(37) 45(5) --
Del-Trib --
Lakhi Ram v. Income Tax Officer, Ward-1(4), Haryana  Assessee Appeal Allowed
ITA No. 2028/Del/2024
2026 TaxPub(DT) 90 (Del-Trib)
14-Jan-2026 -- Section : 271(1)(c) --
Mum-Trib --
M/s. Synergy Art Foundation Ltd. v. DCIT, Circle 8(2)(1), Mumbai  Assessee Appeal Allowed
ITA No. 6598/Mum/2025
2026 TaxPub(DT) 89 (Mum-Trib)
14-Jan-2026 -- Section : 148 139(1) 147 148A(d) --
Mum-Trib --
Swami Vivekanand College v. Income Tax Officer, Ward-4(4), Thane  Appeal Allowed
ITA No. 6628/Mum/2025
2026 TaxPub(DT) 86 (Mum-Trib)
14-Jan-2026 -- Section : 263 37(1) 80G 36(1)(iii) 143(3) 144B 135 17(2)(vi) 192 80G(2)(a) 28-44DB 28-44B --
Mum-Trib --
ICICI Securities Limited v. Principal Commissioner of Income Tax, Mumbai  Assessee Appeal Allowed
ITA No. 3766/Mum/2025
2026 TaxPub(DT) 85 (Mum-Trib)
14-Jan-2026 -- Section : 250 147 69C 143 148 143(3) --
Mum-Trib --
Paras Multiplex LLP v. Income Tax Officer, Ward 21(2)(5), Mumbai  Appeal Allowed
ITA No. 6649/MUM/2025
2026 TaxPub(DT) 84 (Mum-Trib)
14-Jan-2026 -- Section : 250 69A 148 142(1) 147 144 144B 115BBE --
Mum-Trib --
Mahesh Narsinghani v. ITO 28(2)(1), Mumbai  Appeal Dismissed
ITA No. 3681/MUM/2025
2026 TaxPub(DT) 83 (Mum-Trib)
14-Jan-2026 -- Section : 250 143(3) 147 148 132(4) 68 143(1) --
Mum-Trib --
Jigna Ashutosh Bhatt v. ITO Ward-32(2)(1), Mumbai  Assessee Appeal Partly Allowed
ITA No. 3639/Mum/2025
2026 TaxPub(DT) 82 (Mum-Trib)
14-Jan-2026 -- Section : 143(1) 80P(2)(d) --
Mum-Trib --
Vatsalya B Wing Co-Operative Housing Society Ltd. v. Income Tax Officer -Ward 20(3)(1), Mumbai  Assessee Appeal Partly Allowed
ITA Nos. 5736, 5737, 5738 & 6574/MUM/2025
2026 TaxPub(DT) 81 (Mum-Trib)
14-Jan-2026 -- Section : 11 12-A 119(2) --
AP-HC --
Amnos Evangelical Fellowship, Rep. by its President, Gandamala Deva Raju, v. The Centralized Proceessing Centre, Bengaluru, Income Tax Department, Bengaluru & The Principle Chief Commissioner of Income Tax Exemptions, Andhra Pradesh and Telangana
Writ Petition No. 8798/2025
2025 TaxPub(DT) 8785 (AP-HC)
14-Jan-2026 -- Section : 2(22)(e) 2(11) 253(3) 133(6) 143(2) 194H 143(3) 32 143(3A) 144B 292B 156 153A --
Mum-Trib --
DCIT, Circle 2(3)(1), Mumbai v. Prestige Holiday Resorts Private Limited, Mumbai & Prestige Holiday Resorts Private Limited, Mumbai v. DCIT, Circle 2(3)(1), Mumbai  Revenue Appeal Dismissed Assessee Appeal Allowed
ITA Nos. 4161 & 4162/MUM/2025 & C.Os Nos. 204 & 205/Mum/2025
2025 TaxPub(DT) 8780 (Mum-Trib)
14-Jan-2026 -- Section : 69C 69A 69B 132(4) 143(3) 132(4A) 292C 34 --
Mum-Trib --
Prashant Prakash Nilawar, Pune v. ACIT, Circle-6(1), Mumbai & DCIT, Circle-6(1), Mumbai v. Prashant Prakash Nilawar, Pune  Revenue Appeal Dismissed Assessee Appeal Allowed
ITA Nos. 2318/Mum/2025 & 2896/Mum/2025
2025 TaxPub(DT) 8769 (Mum-Trib)
14-Jan-2026 -- Section : 250 144 142(1) 69A --
Bang-Trib --
Farida Aboushair, Bangalore v. ITO Ward 1(2)(2), Bangalore  Assessee Appeal Partly Allowed
ITA No. 987/Bang/2025
2025 TaxPub(DT) 8761 (Bang-Trib)
14-Jan-2026 -- Section : 250 132 148 143(3)/147 147 147/143(3) 149 153C (1) 153A 132A 148A 151 149(1)( --
Chen-Trib --
The DCIT, Central Circle-2(2), Chennai v. M/s. Southern Agrifurane Industries Pvt. Ltd., Chennai & M/s. Southern Agrifurane Industries Pvt. Ltd., Chennai v. The DCIT, Central Circle-2(2), Chennai
ITA Nos. 1163, 1256, 1257 & 1259/Chny/2025 & ITA Nos. 1231, 1232, 1234 & 1236/Chny/2025
2025 TaxPub(DT) 8760 (Chen-Trib)
14-Jan-2026 -- Section : 32 32(1) 143(3) 32(1)(ii) --
Mum-Trib --
DCIT CC-8(2), Mumbai v. Echjay Industries Pvt. Ltd., Mumbai  Revenue Appeal Dismissed
ITA No. 5436 & 5437/MUM/2025
2025 TaxPub(DT) 8757 (Mum-Trib)
14-Jan-2026 -- Section : 148 151(1) 151(2) 3 149 149(1)(b) --
Del-Trib --
ACIT, CC-04, New Delhi v. SBK Trade and Infrastructure Private Ltd., New Delhi & SBK Trade and Infrastructure Private Ltd., New Delhi v. ACIT, CC-04, New Delhi  Revenue Appeal Dismissed Assessee Appeal Allowed
ITA No.2173/DEL/2025, CO No.110 /Del/2025 (in ITA No.2173/DEL/2025)
2025 TaxPub(DT) 8745 (Del-Trib)
14-Jan-2026 -- Section : 132 2(47) 68 --
Del-Trib --
Income Tax Officer, Delhi v. Ms. Sunita Sanjeev Aeren, New Delhi
ITA No. 2386/Del/2023, Cross Objection No. 55/Del/2025
2025 TaxPub(DT) 8744 (Del-Trib)
14-Jan-2026 -- Section : 143(3) 144B 54 54F --
Del-Trib --
Assistant Commissioner of Income Tax, Circle-28(1), New Delhi v. Ms. Shalini Garg, New Delhi  Revenue Appeal Dismissed
ITA No. 1767/Del/2025
2025 TaxPub(DT) 8743 (Del-Trib)
14-Jan-2026 -- Section : 143(3) 35(2AB) 263 80G 80IA 35(1) 80I/80IC 32 80IA/80IC 14A 80JJAA 80IC/80IA 8 --
Del-Trib --
M/s. Dabur India Limited, New Delhi v. Pr. CIT, Delhi  Assessee Appeal Allowed
ITA No. 2075/Del/2024
2025 TaxPub(DT) 8733 (Del-Trib)
14-Jan-2026 -- Section : 143 147 148 139 148A 45 143(3) 139(5) 37(1) 270AJ 270AA(3) 270A(2)(A) 270A(9) --
Bang-Trib --
Essae Suhagraja Private Limited, Bangalore v. The Deputy Commissioner of Income Tax, Central Circle 2(1), Bangalore  Assessee Appeal Allowed
ITA Nos. 590 to 592/Bang/2025
2025 TaxPub(DT) 8558 (Bang-Trib)
14-Jan-2026 -- Section : 143(3) 37 195 37(1) 4 4(1) 5 2(24) 28 28(i) 145 144 145(3) 43CA(1) 50C(1) 4 --
Bang-Trib --
The Deputy Commissioner of Income Tax, Central Circle 1(4), Bengaluru v. Flipkart India Pvt. Ltd., Alyssa Begonia and Clover, Bengaluru  Revenue Appeal Dismissed
ITA No. 1394 & 1395/Bang/2025
2025 TaxPub(DT) 8557 (Bang-Trib)
14-Jan-2026 -- Section : 250 143(3) 143(2) 246A --
Hyd-Trib --
Shri Anil Kumar Dundoo, Secunderabad v. ACIT Circle 10(1), Hyderabad  Assessee Appeal Dismissed
ITA No. 1470/Hyd/2025
2025 TaxPub(DT) 8555 (Hyd-Trib)
14-Jan-2026 -- Section : 147 144 153C 148 143(2) 151 68 69 143(3) 148A(b) 133(6) 69C 142(1) --
Del-Trib --
M/s Diamond Realcon Private Limited, Khanpur, New Delhi v. Assistant Commissioner of Income Tax, Central Circle-II, Faridabad, Haryana  Appeal Allowed
ITA No. 1259 & 1260/Del/2025
2025 TaxPub(DT) 8554 (Del-Trib)
14-Jan-2026 -- Section : 147/143(3) 151 148 133(6) 69A 115BBE 131(1)(a) 143(2) 143(3) 1324) 127 147/153( --
Del-Trib --
DCIT, Central Circle-1, New Delhi v. Nivedan Fin-Invest Lese Limtied, Ghazipur Delhi  Revenue Appeal Dismissed
ITA No. 1713/DEL/2023
2025 TaxPub(DT) 8553 (Del-Trib)
14-Jan-2026 -- Section : 147 69C 143(2) 144 144B 142(1) 148 292BB 282BB 143(3) 147/144 --
Del-Trib --
Deputy Commissioner of Income Tax, Uttar Pradesh v. Mahalakshmi Light House, Uttar Pradesh, Mahalakshmi Light House, Uttar Pradesh v. Deputy Commissioner of Income Tax, Uttar Pradesh
ITA No. 3513 & C.O. No. 119/Del/2024
2025 TaxPub(DT) 8552 (Del-Trib)
14-Jan-2026 -- Section : 148 151/151A 151A 144B 80P 148A/148 148A(b) 271B 273B --
Chen-Trib --
M/s. Ammapalayam Basuvaptti Primary Agricultural Co-op. Credit Society Ltd., Erode v. The ITO, Ward-2(1), Erode  Assessee Appeal Allowed
ITA Nos. 2703 & 2704/Chny/2025
2025 TaxPub(DT) 8551 (Chen-Trib)
14-Jan-2026 -- Section : 250 132 153C 132(4) 131 69B --
Chen-Trib --
The ACIT, Central Circle-3(2), Chennai v. M/s.Bannari Amman Sugars Ltd., Coimbatore  Revenue Appeal Dismissed
ITA Nos. 3360 & 3361/Chny/2024
2025 TaxPub(DT) 8550 (Chen-Trib)
14-Jan-2026 -- Section : 143(3) 153C 250 153A 69 132 139(1) 138 69A --
Hyd-Trib --
Syed Mohammed Asad Ullah Hussaini, Hyderabad v. ACIT, Central Circle-2(3), Hyderabad  Assessee Appeal Dismissed
ITA No. 268/Hyd/2024
2025 TaxPub(DT) 8549 (Hyd-Trib)
14-Jan-2026 -- Section : 271(1)(c) 143(1) 143(3) 271(1)(C) 263 --
Hyd-Trib --
Proton Positive Health Care India Private Limited, Hyderabad v. Assistant Commissioner of Income Tax, Circle-16(2), Hyderabad  Assessee Appeal Allowed
ITA No. 812/Hyd/2025
2025 TaxPub(DT) 8548 (Hyd-Trib)
14-Jan-2026 -- Section : 69 132(4) 250(4) 153C 147 --
Raipur Bench --
Mamta Patel, Raipur v. The Assistant Commissioner of Income Tax, Circle-1(1), Raipur (C.G.)  Assessee Appeal Allowed
ITA No. 684/RPR/2025
2025 TaxPub(DT) 8547 (Raipur Bench)
14-Jan-2026 -- Section : 250 143(3) 144C(13) 143(1)(a) 80JJA 10AA 143(2) 92CA(3) 144C(1) 144B 144C(5) 14 --
Pune-Trib --
Cummins India Limited, Pune v. ACIT, Circle-1(1), Pune  Assessee Appeal Partly Allowed Revenue Appeal Dismissed
ITA No.632/PUN/2022 & ITA No.1256/PUN/2023
2025 TaxPub(DT) 8546 (Pune-Trib)
14-Jan-2026 -- Section : 132(1) 132(4) 34 127 (1) 153A 153C 143(3) 153D 145(3) 69B 153A(1) 153B 153A) --
Agra-Trib --
ACIT, Circle 2(1)(1), Agra v. Shri Vishwambhar Dayal Agarwal, Agra, Shri Vishwambhar Dayal Agarwal, Agra v. ACIT, Circle 2(1)(1), Agra, Shri Vishwambhar Dayal Agarwal, Agra v. ACIT, Circle 2(1)(1), Agra, ACIT, Circle 2(1)(1), Agra v. Shri Mayank Agarwal, Agra, Shri Mayank Agarwal, Agra v. ACIT, Circle 2(1)(1), Agra, ACIT, Circle 2(1)(1), Agra v. Shri Puneet Agarwal, Agra, Shri Puneet Agarwal, Agra v. ACIT, Circle 2(1)(1), Agra
ITA No.337, 330, 336 & 338/Agr/2025, CO Nos. 04, 03 & 05/Agr/2025
2025 TaxPub(DT) 8542 (Agra-Trib)
14-Jan-2026 -- Section : 69C 34 132(1) 68 260A --
Agra-Trib --
ACIT, CC, Agra v. M/s. United Farm Product Pvt. Ltd., Agra  Revenue Appeal Dismissed
ITA No. 299/AGR/2025
2025 TaxPub(DT) 8541 (Agra-Trib)
14-Jan-2026 -- Section : 11 12A 2(15) 11(1) 11(2) 139 --
Hyd-Trib --
The Indus Entrepreneurs, Hyderabad v. The DCIT-(Exemption), Circle-1(1), Hyderabad  Assessee Appeal Allowed
ITA No. 559/Hyd/2025
2025 TaxPub(DT) 8538 (Hyd-Trib)
14-Jan-2026 -- Section : 147 1448 145A(b) 143(2) 148 148A(b) 148A(d) 48 148A(c) 144B 151A 148-A 149(1)( --
Hyd-Trib --
Sudhaker Munigeti v. ITO  Assessee Appeal Allowed
ITA No. 471/Hyd/2025
2025 TaxPub(DT) 8537 (Hyd-Trib)
14-Jan-2026 -- Section : 92CA(3) 145 40(a)(ia) 199 37 --
Chen-Trib --
Fuji Electric India (P) Ltd. v. DCIT  Assessee Appeal Partly Allowed
ITA No. 701/Chny/2025
2025 TaxPub(DT) 8533 (Chen-Trib)
14-Jan-2026 -- Section : 250 68 115BBE 234B 2348 271AAC 10 --
Mum-Trib --
Airport Retail (P) Ltd. v. ACIT  Assessee Appeal Allowed
I.T.A. No. 3198/Mum/2025
2025 TaxPub(DT) 8532 (Mum-Trib)
14-Jan-2026 -- Section : 250 292C 151 148 143(3) 147 133A 131 --
Mum-Trib --
Alpesh Chandulal Modi v. ITO  Assessee Appeal Allowed
I.T.A. No. 5748/Mum/2025
2025 TaxPub(DT) 8531 (Mum-Trib)
14-Jan-2026 -- Section : 250 148 148A(b) 148A(d) 147 149 3 149(1)(b) 151(ii) 151(2) 151(1) 151(i) 3(1) --
Mum-Trib --
Aditya Birla Sun Life Insurance Co. Ltd. v. Dy. CIT
ITA Nos. 3624-3625, 4987 & 4822/Mum/2025
2025 TaxPub(DT) 8530 (Mum-Trib)
14-Jan-2026 -- Section : 148 143(3) 147 80IA 147/148 801A 147/151 115JB 151 143(2) 142(1) 10A 271(1)(c) --
Mum-Trib --
Rupa Infotech & Infrastructure (P) Ltd. v. Dy. CIT  Assessee Appeal Allowed
I.T.A. No. 4750/Mum/2025
2025 TaxPub(DT) 8527 (Mum-Trib)
14-Jan-2026 -- Section : 250 54 148 147 271D 54F 139(1) --
Chen-Trib --
Indihaf Jamal Mohd. v. ITO  Assessee Appeal Allowed
ITA No. 2398/CHNY/2025
2025 TaxPub(DT) 8525 (Chen-Trib)
14-Jan-2026 -- Section : 132 245D(4) 143(3) 132(4) 69 115BBE 132(1) 250 153A --
Chen-Trib --
ACIT v. Rajagopalan  Revenue Appeal Dismissed
ITA No. 1443/Chny/2025
2025 TaxPub(DT) 8524 (Chen-Trib)
14-Jan-2026 -- Section : 250 143(3) 36(1)(iii) 270A --
Ahd-Trib --
R.K. Industries Unit- II LLP v. Asstt. CIT  Assessee Appeal Allowed
ITA No. 1318/Ahd/2024
2025 TaxPub(DT) 8523 (Ahd-Trib)
14-Jan-2026 -- Section 100 Section 99 Section 12A Section (1) Section 8 Section 97 Section 9(3) Section 8) Section 2 Section 2(84) Section 2(17) Section 2(11) Section 8(1) Section 26 Section 25 Section 465(2)(a) Section O1592 Section 17(2) Section 2(20) Section 3...
2025 TaxPub(GST) 3718 (AAR-WB) M/s. The Mining Geological & Metallargical Institute of India, In re , AAR-WB
WBAAR 18 of 2025-26, Order No. 22/WBAAR/2025-26
14-Jan-2026 -- ...
2025 TaxPub(GST) 3717 (Bom-HC) The Estate Investment Company Pvt. Ltd. v. The Union of India , Bom-HC
Writ Petition No. 2290 of 2025 & Ors.
14-Jan-2026 -- Section 100 Section 99 Section 97 Section 2(69) Section 2(30)...
2025 TaxPub(GST) 3716 (AAR-WB) M/s. Shubhabrata Chowdhury, In re , AAR-WB
WBAAR 21 of 2025-26, Order No. 24/WBAAR/2025-26
14-Jan-2026 -- ...
2025 TaxPub(GST) 3715 (Bom-HC) Shriyaa Enterprises & Hetal Manish Shah (prop Hetal Enterprises) v. State Tax Officer (santacruz East 702), Superintendent , Bom-HC
Writ Petition (L) No. 14505 of 2025 & Writ Petition (L) No. 15116 of 2025
14-Jan-2026 -- Section 480 Section 132...
2025 TaxPub(GST) 3714 (ACJM- Mum) Shri. Vipul Prabhatkumar Maheshwari v. Assistant Commissioner of State Tax, Investigation-A, Mumbai , ACJM- Mum
R.A. No. 959 of 2025, C.C. No. 1831/BA/2025
14-Jan-2026 -- Section 100 Section 99 Section 97...
2025 TaxPub(GST) 3713 (AAR-WB) M/s. Sett Dey & Co Homoeo Lab, In re , AAR-WB
WBAAR 17 of 2025-26, Order No. 21/WBAAR/2025-26
14-Jan-2026 -- Section 73 Section 93...
2025 TaxPub(GST) 3712 (All-HC) Sambul Shahid v. State of U.P. Thru. Prin. Secy. Tax & Registration Govt. of U.P. LKO. & Anr. , All-HC
Writ Tax No. 1425 of 2025
14-Jan-2026 -- Section 74 Section 75(7)...
2025 TaxPub(GST) 3711 (All-HC) S.S. Enterprises LKO. Thru. Its Partner Vimal Kumar Shukla v. State of U.P. Thru. Addl. Chief Secy. Tax and Registration U.P. LKO. & Ors. , All-HC
Writ Tax No. 1492 of 2025
14-Jan-2026 -- ...
2025 TaxPub(GST) 3710 (SC) S.N. Trading Company & Anr. v. Union of India & Ors. , SC
Special Leave to Appeal (C) No. 22173/2025
14-Jan-2026 -- Section 74...
2025 TaxPub(GST) 3709 (All-HC) S.D. Freshners Ltd. Through Its Director Shri Mahesh Prasad & Anr. v. Union of India & Ors. , All-HC
Writ Tax No. 7500 of 2025
14-Jan-2026 -- Section 100 Section 99 Section (1) Section 97 Section 2(30)...
2025 TaxPub(GST) 3708 (AAR-WB) M/s. Rimita Mukherjee, In re , AAR-WB
WBAAR 15 of 2025-26, Order No. 19/WBAAR/2025-26
14-Jan-2026 -- Section 480 Section 132...
2025 TaxPub(GST) 3707 (ACJM- Mum) Rachana Prabhatkumar Maheshwari v. Assistant Commissioner of State Tax, Investigation-A, Mumbai , ACJM- Mum
R.A. No. 958 of 2025
14-Jan-2026 -- Section 129 Section 130 Section 67(6) Section 129(6) Section 129(4) Section 130(1) Section 122 Section 2(91) Section 130(6) Section 129(1) Section 129) Section 2(52) Section 11A Section 28 Section 110 Section 73/74 Section 74 Section 107 Section 129(3) Section 168 Section 68 Section 21 Section 20 Section 67(1) Section 2(34) Section 5 Section (2) Section 482 Rule 144A Rule 154 Rule 138B Rule 138C...
2025 TaxPub(GST) 3706 (Guj-HC) M/s. Panchhi Traders Through Its Authorized Signatory Narendra Danabhai Daki v. State of Gujarat Through Deputy Commissioner (Enforcement) & Anr. , Guj-HC
R/Special Civil Application No. 9250 of 2020 with R/Special Civil Application No. 997 of 2025 with R/Special Civil Application No. 998 of 2025 with R/Special Civil Application No. 6877 of 2025 with R/Special Civil Application No. 9610 of 2025 with C
14-Jan-2026 -- Section 86...
2025 TaxPub(GST) 3705 (Del-HC) NBCC (India) Limited v. Additional Commissioner CGST Delhi South , Del-HC
W.P. (C) 6687/2025 & CM Appl. 30335/2025
14-Jan-2026 -- Section 50 Section 171(1) Section 13...
2025 TaxPub(GST) 3704 (Karn-HC) N.R. Kulkarni NRK Construction Company v. The Union of India Ministry of Finance, Department of Revenue, New Delhi, The State of Karnataka, The State of Karnataka Commercial Taxes Department Goods and Service Tax (GST), Bengaluru, The Assistant Commissioner of Commercial Taxes Dharwad., Karnataka Neeravari Nigam Limited Bengaluru & Ors. , Karn-HC
Writ Petition No. 145682 of 2020 (T-RES)
14-Jan-2026 -- ...
2025 TaxPub(GST) 3703 (Tel-HC) Mr. Steels v. Deputy Commissioner of State Tax Vi , Tel-HC
Writ Petition No. 34190 of 2025
14-Jan-2026 -- Section 56...
2025 TaxPub(GST) 3702 (Bom-HC) Ma Agro Proprietor Mr. Ashfak Jafar Shekhani v. Dy. Commissioner of State Tax, Sanpada 501 , Bom-HC
Writ Petition No. 15764 of 2025
14-Jan-2026 -- Section 73 Section 75(4) Section 73(1) Section 73(9)...
2025 TaxPub(GST) 3701 (Cal-HC) Kalindee Rail Nirman (E) Limited & Anr. v. The Senior Joint Commissioner of Revenue, Kolkata South Circle & Ors. , Cal-HC
WPA 26900 of 2025
14-Jan-2026 -- Section 100 Section 99 Section 97 Section 7 Section 2 Section 2(30) Section 8...
2025 TaxPub(GST) 3700 (AAR-WB) M/s. Summit Hotels & Resorts Private Limited, In re , AAR-WB
WBAAR 10 of 2025-26, Order No. 20/WBAAR/2025-26
14-Jan-2026 -- Section 100 Section 99 Section (1) Section 97 Section 7 Section 7(1A) Section 2(30) Section 103(1) Section (2) Section 103(2)...
2025 TaxPub(GST) 3699 (AAR-WB) M/s. Horizen Edge Technologies Private Limited, In re , AAR-WB
WBAAR 13 of 2025-26, Order No. 18/WBAAR/2025-26
14-Jan-2026 -- Section 100 Section 99 Section 97 Section 65B(26) Section no18 Section 93 Section 65B(20) Section 65(50b) Section 2 Section 35 Section 2(84) Section 2(93) Rule 4B Rule 4A Rule 2(1)(d)(v) Rule 58...
2025 TaxPub(GST) 3698 (AAR-WB) M/s. Flipkart India Private Limited, In re , AAR-WB
WBAAR 09 of 2025-26, Order No. 15/WBAAR/2025-26
14-Jan-2026 -- Section 100 Section 99 Section (1) Section 97 Section 2(30)...
2025 TaxPub(GST) 3697 (AAR-WB) M/s. Ex Servicemen Resettlement Society, In re , AAR-WB
WBAAR 22 of 2025-26, Order No. 23/WBAAR/2025-26
14-Jan-2026 -- Section 100 Section 99 Section 97 Section 2(30)...
2025 TaxPub(GST) 3696 (AAR-WB) M/s. Chhanda Bhattacharya, In re , AAR-WB
WBAAR 16 of 2025-26, Order No. 17/WBAAR/2025-26
14-Jan-2026 -- Section 100 Section 99 Section (1) Section 97 Section 2(30)...
2025 TaxPub(GST) 3695 (AAR-WB) M/s. Amit Kumar Mukherjee, In re , AAR-WB
WBAAR 14 of 2025-26, Order No. 16/WBAAR/2025-26
14-Jan-2026 -- Section 54 Section 54(1) Rule 89(5)...
2025 TaxPub(GST) 3694 (Guj-HC) M/s. Akash Agro Industries Limited v. State of Gujarat & Ors. , Guj-HC
R/Special Civil Application No. 14912 of 2025
14-Jan-2026 -- Section 129(3)...
2025 TaxPub(GST) 3693 (All-HC) Agrim Wholesale Private Limited v. State of U.P. & Ors. , All-HC
Writ Tax No. 6578 of 2025
14-Jan-2026 -- Section 74 Section 7(1)(a) Section 2(119) Section 17(5)(c) Section 12 Section 2(120) Section 9 Section 11 Section 15 Section 16 Section 105 Section 108(j) Section 54 Section 2(102) Section 65B(44)...
2025 TaxPub(GST) 3662 (Guj-HC) Siemens Ltd. Through Authorised Signatory Manoj Dhirajlal Pala v. Union of India & Ors. , Guj-HC
R/Special Civil Application No. 15003 of 2025
14-Jan-2026 -- Section 49 Section 73 Section 29 Section 83 Rule 86A Rule 86-A Rule 86A(1)...
2025 TaxPub(GST) 3660 (P&H-HC) Shaurya Alloys Pvt. Ltd. v. State of Punjab & Anr. , P&H-HC
CWP-20848-2025
14-Jan-2026 -- Section 168 Section 54(3) Section 107(2) Section 16(1) Section 73 Section 108 Section 73/74 Section 11A Section 35E Section 107(3) Section 147 Section 49 Section 55 Section 2 Section 17(5) Section 2(39) Rule 89(1) Rule 89(4) Rule 89(4A) Rule 89(1)/89(4A) Rule 10B) Rule 89(5) Rule 89(1)/89(4)...
2025 TaxPub(GST) 3659 (Guj-HC) Shah Paperplast Industries Ltd. & Anr., Nilesh Chandravadan Shah Director v. Union of India & Ors., Central Board of Indirect Taxes & Customs, Additional Commissioner CGST & Central Excise Appeals, Assistant Commissioner Central GST & Excise , Guj-HC
R/Special Civil Application No. 18892 of 2023 with R/Special Civil Application No. 17246 of 2022 with R/Special Civil Application No. 17080 of 2023 with R/Special Civil Application No. 96 of 2025 with R/Special Civil Application No. 8319 of 2025
14-Jan-2026 -- Section 70(2) Section 132(1) Section 3 Section 4 Section 45 Section 482 Section 420 Section 391 Section 3/4 Section 72(2)...
2025 TaxPub(GST) 3654 (Raj-HC) Nirmal Kumar Sharma v. Union of India Through Its Superintendent (Tax Evasion Branch) CGST & Central Excise Commissionerate, Jaipur , Raj-HC
S.B. Criminal Miscellaneous (Petition) No. 1947/2025
14-Jan-2026 -- Section 74(1) Section 55 Section 73 Section 107 Section 73(1) Section 2 Section 8 Section 15 Section 12 Section 2(56) Section 50 Section 132 Section 11 Section 74(10) Section 74(2)...
2025 TaxPub(GST) 3653 (J&K-HC) New Gee Enn & Sons, M/s Mir Brothers & Co., M/s J.B. Traders, M/s Bhat Trading Co., M/s R.J. Trading, M/s R.J.M. Brothers, M/s Mir Muneer Trading Co. & Ors. v. Union of India & Ors. , J&K-HC
WP(C) 1938/2024, WP (C) No. 1959/2024, WP(C) 1961/2024, WP(C) 1962/2024, WP(C) 2003/2024, WP(C) 2008/2024, WP(C) 2009/2024, WP(C) 2010/2024, WP(C) 2011/2024, WP(C) 2071/2024, WP(C) 2072/2024, WP(C) 2073/2024, WP(C) 2074/2024, WP(C) 2075/2024, WP(C)
14-Jan-2026 -- Section 73 Section 16(2)(c) Section 107 Section 61 Section 24 Section 4 Section 61(2) Section 9 Section 169 Section 31 Section 169(1)(d) Rule 142 Rule 99 Rule 99(1) Rule 3...
2025 TaxPub(GST) 3649 (Ori-HC) M/s. Narayan Traders v. Assistant Commissioner of State Tax, CT and Goods & Services Tax Circle, Odisha , Ori-HC
W.P. (C) No. 30012 of 2025
14-Jan-2026 -- Section 19(1) Section 77(1) Section 54 Section 16(3)(a) Section 16(3)(b) Section 54(1) Section 48 Section 54(7) Section 49 Section 39 Section 55 Section 33) Section 57 Section 56 Section 27 Section 17 Section 17(1) Section 168(1) Section 34 Rule 89(1A) Rule 30(4) Rule 90(2) Rule 90(3) Rule 92...
2025 TaxPub(GST) 3644 (Karn-HC) Merck Life Science Private Limited v. The Union of India, Central Board of Indirect Taxes & Customs New Delhi, Assistant Commissioner of Central Taxes North West Division-1, Bengaluru , Karn-HC
Writ Petition No. 27259 of 2024 (T-RES) C/W Writ Petition No. 27261 of 2024 (T-RES), Writ Petition No. 27552 of 2024 (T-RES), Writ Petition No. 27691 of 2024 (T-RES), Writ Petition No. 28151 of 2024 (T-RES)
14-Jan-2026 -- Section 49 Section 73 Section 29 Section 83 Rule 86A Rule 86-A Rule 86A(1)...
2025 TaxPub(GST) 3642 (P&H-HC) M/s. Mannat Steels v. Union of India & Anr. , P&H-HC
CWP-34077-2025
14-Jan-2026 -- Section 168A Section 73(9) Section 9 Section 15 Section 2(17) Section 7(1) Section 2(17)(i) Section 2(17)(b) Section 2(31) Section 2(a) Section 4 Section 45 Section 48 Section 65B(44) Section 66F Section 46 Section 24 Rule 142(5)...
2025 TaxPub(GST) 3640 (Karn-HC) Rani Channamma University v. Commercial Tax Officer, (Enforcement) North Zone Belagavi Belgaum, Union of India, State of Karnataka, Assistant Commissioner of Commercial Taxes, (Enforcement) Gokak, Deputy Commissioner of Commercial Taxes (Aduit-2) Belagavi, Central Board of Indirect Taxes & Customs, New Delhi, Goods & Services Tax Council, New Delhi , Karn-HC
Writ Petition No. 100780 of 2024 (T-RES)
14-Jan-2026 -- Section 68 Section 67 Section 132 Section 69 Section 130 Section 7 Section 9 Section 8 Section 15 Section 129 Section 122 Section 129(1) Section 20 Section 129(6) Section 130(4) Rule 138A Rule 138C Rule 138B Rule 139...
2025 TaxPub(GST) 3629 (Raj-HC) Korfex Industries Private Limited v. State of Rajasthan, Commissioner, Commercial Taxes, Government of Rajasthan, Jaipur, Assistant Commissioner, State Tax, Union of India , Raj-HC
D.B. Civil Writ Petition No. 12230/2025
14-Jan-2026 -- Section 9 Section 15 Section 7 Section 7(1)(a) Section 7] Section 2 Section 62 Section 111 Section 61 Section 79 Section 79(1) Section 178 Section 8 Section 2(17) Section 2(31) Section 2(17)(a) Section 2(17)(i) Section 2(69) Section 2(102) Section 20...
2025 TaxPub(GST) 3624 (Karn-HC) M/s. Karnataka Electricity Regulatory Commission v. Joint Commissioner Central Tax Bengaluru-North, Union of India, Office of The Commissioner of Central Tax Bengaluru , Karn-HC
Writ Petition No. 6442 of 2025 (T-RES)
14-Jan-2026 -- Section 75(2) Section 132(4) Section 292C Section 73(1) Section 132(4A) Section 133A] Section 132A Section 132] Section 132(4-A) Section 132(5) Section 132-B Section 132(4)(A) Section 132(4A)(i) Section 144of Section 234B Section 143(3) Section 144B Section 74...
2025 TaxPub(GST) 3621 (Del-HC) J.M. Jain Prop Sh. Jeetmal Choraria v. Union of India Through Its Secretary & Ors. , Del-HC
W.P. (C) 16754/2025 & CM Appl. 68768/2025
14-Jan-2026 -- Section 49 Section 73 Section 29 Section 83 Rule 86A Rule 86-A Rule 86A(1)...
2025 TaxPub(GST) 3620 (P&H-HC) Iskcon Steel Traders v. Union of India , P&H-HC
CWP-29597-2025
14-Jan-2026 -- Section 2(6) Section 16 Section 54(1) Section 2(13) Section 110 Section 8 Section 13 Rule 89(3) Rule 2...
2025 TaxPub(GST) 3618 (Guj-HC) Infodesk India Pvt. Ltd. v. Union of India & Ors. , Guj-HC
R/Special Civil Application No. 13176 of 2025
14-Jan-2026 -- Section 39(9) Section 37 Section 38 Section 42 Section 10 Section 52...
2025 TaxPub(GST) 3610 (Karn-HC) H.R. Carriers v. State of Karnataka, The Assistant Commissioner of Commercial Taxes Mysore, The Joint Commissioner of Commercial Taxes (Admin) Mysore, M/s. The India Cements Limited , Karn-HC
Writ Petition No. 22477 of 2024 (T-RES)
14-Jan-2026 -- Section 67(1) Section 74(5) Section 54 Section 39 Section 73 Section 74-A) Section 49 Section 55 Section 33) Section 57 Section 77 Section 56 Section 27 Section 50 Section 132 Section 107 Section 112 Section 31 Section 16 Section 52 Section 122 Section 124 Section 127 Section 130 Section 129 Section 76 Section 63 Section 75 Section 161 Section 74(1) Section 54(1) Section 54(5) Section 42 Section 79 Section (5) Section 70 Section 193 Section 73(5) Rule 92(1) Rule 89 Rule 90(3) Rule 10-B Rule 2 Rule 96 Rule 46 Rule 142(2) Rule 89(2) Rule 89/2)tm) Rule 89(2)(m)...
2025 TaxPub(GST) 3609 (Karn-HC) Gunnam Infra Projects Private Limited v. The Union of India, The Superintendent of Central Tax, The Principal Commissioner of Central Tax Bangalore, The Senior Intelligence Officer DGGI, Bangalore, The Assistant Director of DGGI O/O Principal Additional Director, DGGI Bengaluru, The Deputy Commissioner of Central Tax Bangalore, The Deputy Commissioner DGGI, Bangalore , Karn-HC
Writ Petition No. 17779 of 2025 (T-RES)
14-Jan-2026 -- Section 74 Section 7(1)(a) Section 70 Section 74(5) Section 2(119) Section 17(5)(c) Section 12 Section 2(120) Section 9 Section 11 Section 15 Section 16 Section 105 Section 108(j) Section 54 Section 2(102) Section 65B(44) Section 74of...
2025 TaxPub(GST) 3607 (Guj-HC) Gopal Iron & Steel Co. (Guj) Ltd. v. Office of Assistant Commissioner of State Tax , Guj-HC
R/Special Civil Application No. 14735 of 2025
14-Jan-2026 -- Section 73 Section 16(4) Section 39...
2025 TaxPub(GST) 3601 (Mad-HC) Sri Ganapathi Pandi Industries v. The Assistant Commissioner (State Tax) (FAC), Chennai , Mad-HC
W.P. Nos. 25081, 26548, 26940, 27796, 29302, 22014, 30957, 7819, 7822, 7824, 19915 & 34518 of 2023, 1827, 2438, 3186, 8868, 9102, 10033, 10041, 10649, 10758, 11001, 12242, 7331, 12502, 13368, 15787, 11440, 17459, 15823, 17166, 17287 & Ors.

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