Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 18-Dec-2025 -- 2025 TaxPub(CL) 1869 (SC) Suraksha Asset Reconstruction Ltd. v. Varsha Bagri , SC, , Civil Appeal No. 2683 of 2025, 2025-03-03 18-Dec-2025 -- 2025 TaxPub(CL) 1858 (SC) Praveen Arya v. Anju Agarwal , SC, , Civil Appeal Nos. 2624 & 2625 of 2025, 2025-02-21 18-Dec-2025 -- 2025 TaxPub(CL) 1767 (Cal-HC) Sanjay Jhunjhunwala v. Reserve Bank of India & Ors. , Cal-HC, , MAT 524 of 2025 with IA No. CAN 1 of 2025, 2025-08-01 18-Dec-2025 -- 2025 TaxPub(CL) 1761 (Bom-HC) Ashwini Trading Co. v. Housing Bank Ltd. , Bom-HC, , Writ Petition No. 7008 of 2024, 2025-08-11 18-Dec-2025 -- 2025 TaxPub(CL) 1756 (SEBI) Swati Purwar, In re , SEBI, , WTM/AN/WRO/WRO/31598/2025-26, 2025-08-19 18-Dec-2025 -- 2025 TaxPub(CL) 1751 (SEBI) Amrapali Aadya Trading & Investment (P) Ltd., In re , SEBI, , WTM/AN/IMD/IMD-SEC-1/31597/2025-26, 2025-08-19 18-Dec-2025 -- 2025 TaxPub(CL) 1750 (SAFEMA- New Del) Vaibhav Choradia v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , MP-PMLA-4946/JP/2024 A.D. MP-PMLA-1258/JP/2014 Stay FPA-PMLA-721/JP/2014, 2025-08-19 18-Dec-2025 -- 2025 TaxPub(CL) 1747 (SAFEMA- New Del) Aboobacker Pazhedath v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-6104/COCHIN/2023, FPA-PMLA-6105/COCHIN/2023, FPA-PMLA-6106/COCHIN/2023 and FPA-PMLA-6107/COCHIN/2023, FPA-PMLA-7033/COCHIN/2023, 2025-07-09 18-Dec-2025 -- 2025 TaxPub(CL) 1737 (SAFEMA- New Del) Flag Industries India (P) Ltd. v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , MP-PMLA-1292/MUM/2025, FPA-PMLA-5775/MUM/2023, 2025-08-18 18-Dec-2025 -- 2025 TaxPub(CL) 1736 (SAFEMA- New Del) Ekta Kathotia v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , MP-PMLA-8207/NGP/GWT/2021 (Stay), MP-PMLA-8208/NGP/GWT/2021 (Exem), FPA-PMLA-3907/GWT/2021, 2025-04-29 18-Dec-2025 -- 2025 TaxPub(CL) 1662 (Del-HC) Kushal Infraproject Industries India Ltd. v. R.L. Varma & Sons (HUF) , Del-HC, , Crl. Appeal No. 657/2025, 2025-06-28 18-Dec-2025 -- 2025 TaxPub(CL) 1660 (Guj-HC) Jalaram Jyot Sales Agency & Anr. v. State of Gujarat & Anr. , Guj-HC, , R/Special Criminal Application (Quashing) No. 2125 of 2018, 2025-04-17 18-Dec-2025 -- 2025 TaxPub(CL) 1602 (SAFEMA - New Del) ICICI Bank v. Jt. Director, Directorate of Enforcement , SAFEMA - New Del, , FPA-PMLA-1998/HYD/2017, 2025-07-09 18-Dec-2025 -- 2025 TaxPub(CL) 1599 (Chhattisgarh-HC) Dhillon City Mall (P) Ltd. v. Directorate of Enforcement , Chhattisgarh-HC, , WPC No. 6265 of 2024, 2025-02-24 18-Dec-2025 -- 2025 TaxPub(CL) 1593 (Del-HC) Suninder Sandha v. State of NCT of Delhi , Del-HC, , Crl. M.C. 9251/2024 & Crl. M.A. 35481/2024, Crl. M.C. 9252/2024 & Crl. M.A. 35483/2024, Crl. M.C. 1081/2025 & Crl. M.A. 4904/2025, 2025-05-28 18-Dec-2025 -- 2025 TaxPub(CL) 1575 (SC) Vijay Kumar Singhania v. Bank of Baroda , SC, , Civil Appeal Diary No(s). 5768 of 2024, 2024-08-14 18-Dec-2025 -- 2025 TaxPub(CL) 1557 (NCLT- Amr) State Bank of India v. S. Sreedhar Reddy , NCLT- Amr, , CP (IB) No. 43 and 95 (Amr) of 2023, 2025-06-06 18-Dec-2025 -- 2025 TaxPub(CL) 1556 (NCLT- Amr) State Bank of India v. Goli Nagasaina Rao , NCLT- Amr, , IA (IBC)/140/2025, CP (IB)/51/95/AMR/2023, 2025-06-27 18-Dec-2025 -- 2025 TaxPub(CL) 1552 (NCLT- Chd) Sheel Auto Industries (P) Ltd. v. Ramdhan Gupta , NCLT- Chd, , IA(IBC)(PLAN)/8(CH)2024, CP (IB) No. 155/CHD/PB/2021, 2025-05-06 18-Dec-2025 -- 2025 TaxPub(CL) 1486 (Del-HC) Vedpal Singh Tanwar v. Directorate of Enforcement , Del-HC, , Bail Appln. 4102/2024, 2025-06-09 18-Dec-2025 -- 2025 TaxPub(CL) 1475 (SAFEMA- New Del) Gulshan Sharma v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-619/SML/2024 to FPA-PMLA-622/SML/2024, 2025-05-14 18-Dec-2025 -- 2025 TaxPub(CL) 1474 (SAFEMA- New Del) Sayed Mohd. Ahmad Kazmi v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-1040/DLI/2015, 2025-03-25 18-Dec-2025 -- 2025 TaxPub(CL) 1451 (SAT- Mum) V. Shankar v. SEBI , SAT- Mum, , Appeal No. 283 of 2022, 2025-05-05 18-Dec-2025 -- 2025 TaxPub(CL) 1157 (SC) Naren Sheth v. Axis Bank Ltd. , SC, , Civil Appeal No.10484 of 2024, 2025-01-06 18-Dec-2025 -- 2025 TaxPub(CL) 939 (SC) Sunil Tangri v. Ashu Gupta , SC, , Civil Appeal Diary No. 50609 of 2023, 2024-01-25 18-Dec-2025 -- 2025 TaxPub(CL) 759 (SC) Svamitva Landmarks v. Committee of Creditors of Associate Decor Ltd. , SC, , Civil Appeal No(s). 8318, 8319, 8320 & 8543 of 2022, 2022-11-25 18-Dec-2025 -- 2025 TaxPub(CL) 641 (NCLT- New Del) Mukund Chaudhary, In re , NCLT- New Del, , Item No. 102, IB-202 (PB) of 2021, New IA No. 5719 of 2024, 2024-12-04 18-Dec-2025 -- 2025 TaxPub(CL) 484 (SC) Vijendra Kumar Jain v. Insolvency and Bankruptcy Board of India , SC, , SLP to Appeal (C) No. 28993 of 2024, 2024-12-13 18-Dec-2025 -- 2025 TaxPub(CL) 453 (SC) A. Gunasekaran v. Joinup Corpn. , SC, , Civil Appeal No. 5443 of 2024, 2024-05-03 18-Dec-2025 -- 2025 TaxPub(CL) 422 (SC) Vish Wind Infrastrukture LLP v. Shailen Shah , SC, , Civil Appeal Diary No(s). 52802 of 2023, 2024-08-05 18-Dec-2025 -- 2025 TaxPub(CL) 1773 (NCLAT- Chny) RAS Al Khaimah Investment Authority (“RAKIA”) v. Tianish Laboratories (P) Ltd. , NCLAT- Chny, , Company Appeal (AT) (CH) No. 46/2025, IA Nos. 554, 555 & 556/2025 with CA (AT) (CH) Nos. 46 & 47/2025 Page 2 of 24, Company Appeal (AT) (CH) No. 47/2025, IA No. 557/2025, 2025-08-06 18-Dec-2025 -- 2025 TaxPub(CL) 1772 (NCLAT- New Del) Lincon Polymers (P) Ltd. v. N.A. , NCLAT- New Del, , Company Appeal (AT) No. 108 of 2025, 2025-05-26 17-Dec-2025 -- Section : 143(3) 68 -- Del-Trib -- ITO, Ward 18(1), New Delhi v. NCR Vehicles Pvt. Ltd., New Delhi Revenue Appeal DismissedITA No. 7122/DEL/20172025 TaxPub(DT) 8807 (Del-Trib) 17-Dec-2025 -- Section : 250 144 -- Mum-Trib -- Ms. Smita Thackeray, Mumbai v. The DCIT, Circle -1(1)(1), Churchgate Assessee Appeal AllowedI.T.A. No. 3151/Mum/20252025 TaxPub(DT) 8806 (Mum-Trib) 17-Dec-2025 -- Section : 143(3) 80IC 80IC(4) 391 143(2) 142(1) 40(a) 14A 80IA(12) 40(a)(i) 195 9(1)(vi) -- Del-Trib -- DCIT, Circle 16(1), C.R. BLDG., New Delhi v. Mahle Filters Systems (India) Ltd., New Delhi Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA Nos. 4240/DEL/2016 & 4621/DEL/20162025 TaxPub(DT) 8805 (Del-Trib) 17-Dec-2025 -- Section : 250 143(3) 143(3A) 5 -- Mum-Trib -- Kireet Kedarnath Rai, Mumbai v. DCIT 24(1), Mumbai Assessee Appeal AllowedI.T.A No. 5222/Mum/20252025 TaxPub(DT) 8804 (Mum-Trib) 17-Dec-2025 -- Section : 250 143(3) 68 143(1) 133(6) -- Mum-Trib -- Talentube Entertainment Pvt Limited, Mumbai v. The Income Tax Officer Ward-16(1)(5), Mumbai & The Income Tax Officer Ward-16(1)(5), Mumbai v. Talentube Entertainment Pvt Limited, Mumbai Assessee Appeal Allowed Revenue Appeal DismissedI.T.A Nos. 5066/Mum/2025 & 5279/Mum/20252025 TaxPub(DT) 8803 (Mum-Trib) 17-Dec-2025 -- Section : 250 14A 45-IA 143(3) 14A(A+B) 143(1) -- Mum-Trib -- Hincon Holdings Ltd., Mumbai v. ITO, Ward 15(2)(1), Mumbai Assessee Appeal AllowedITA No. 2961/Mum/20252025 TaxPub(DT) 8802 (Mum-Trib) 17-Dec-2025 -- Section : 272A(1)(d) -- Del-Trib -- Nagendra Singh, Ghaziabad v. Assessment Unit, Income Tax Department, NFAC Assessee Appeal AllowedITA No. 2449/Del/20252025 TaxPub(DT) 8801 (Del-Trib) 17-Dec-2025 -- Section : 143(3) -- Del-Trib -- DAP Buildcon Pvt. Ltd, Delhi v. ACIT, Circle-7(1), New Delhi Assessee Appeal AllowedITA No. 2686/Del/20252025 TaxPub(DT) 8800 (Del-Trib) 17-Dec-2025 -- Section : 12A 25 11 143(3) 143(1) -- Del-Trib -- Tripura Bambu and Cane Development Centre, New Delhi v. Income Tax Officer, Exemption, Ward-2(3), Delhi Assessee Appeal Partly AllowedITA No. 2380/Del/20252025 TaxPub(DT) 8799 (Del-Trib) 17-Dec-2025 -- Section : 147 144C 144C(5) 148 149 149(1)(b) -- Del-Trib -- LL Global Inc, United States v. ACIT, Circle International Taxation-2(2)(1), New Delhi Assessee Appeal AllowedITA Nos. 2205 & 2206/Del/20242025 TaxPub(DT) 8798 (Del-Trib) 17-Dec-2025 -- Section : 12AB 80G 12AB(4) 2(15) -- Del-Trib -- Apna Jahan Charitable Trust, New Delhi v. CIT(E), Ward-1(1), Delhi Assessee Appeal AllowedITA No. 5574 & 5491/Del/20242025 TaxPub(DT) 8797 (Del-Trib) 17-Dec-2025 -- Section : 271B 44AB 148 -- Del-Trib -- Brijesh Kumar Goswami, New Delhi v. Income Tax Officer, Ward-36(2), Delhi Assessee Appeal AllowedITA No. 2414/Del/20252025 TaxPub(DT) 8796 (Del-Trib) 17-Dec-2025 -- Section : 143(1) 43B -- Del-Trib -- AVG Logistics Ltd, Delhi v. Asst. Director of income Tax, CPC, Bengaluru Assessee Appeal AllowedITA No. 242/Del/20252025 TaxPub(DT) 8795 (Del-Trib) 17-Dec-2025 -- Section : 143(3) 144C(13) 144C(5) 9(1)(vi) 9(1)(vii) 9(i)(vi) 90(2) 234 270A -- Del-Trib -- Anuvu UK Operations Ltd, C/o. Anuvu UK Operations Ltd, United Kingdom v. DCIT, International Tax- 1(1)(1) Assessee Appeal AllowedITA No. 2021/Del/20252025 TaxPub(DT) 8794 (Del-Trib) 17-Dec-2025 -- Section : 143(3) 44AD 148 133A 10(38) 69 115BBE 147 144 144B 139 142 -- Del-Trib -- Income Tax Officer, Ward-1(1), Gurgaon v. Anil Kumar, Haryana & Anil Kumar, Haryana v. Income Tax Officer, Ward-1(1), Gurgaon Revenue Appeal Dismissed Assessee Appeal DismissedITA No. 4013/Del/2024 & CO No. 88/Del/20242025 TaxPub(DT) 8793 (Del-Trib) 17-Dec-2025 -- Section : -- SC -- Union of India & Ors. v. M/s. Chettinad Products & Services Pvt. Ltd. Application DisposedReview Petition (C) No(s). of 2025 (@ Diary No(S). 49348/2025) In Special Leave Petition (C) No(s). 14382/20242025 TaxPub(DT) 8715 (SC) 17-Dec-2025 -- Section : 260A 80P 80P(4) 80P(2)(d) -- Sikkim-HC -- Sikkim State Cooperative Supply & Marketing Federation Limited v. Deputy Commissioner of Income-tax, Circle 3 (2), Gangtok Appeal AllowedTAX App. No. 02 of 20252025 TaxPub(DT) 8714 (Sikkim-HC) 17-Dec-2025 -- Section : 85 28 36 80HHC 80-IB 10(29) 4 2(1) 37 -- SC -- National Cooperative Development Corporation v. Assistant Commissioner of Income Tax Appeal DismissedCivil Appeal No. 4612 of 2014 with Civil Appeal No. 4618 of 2014 with Civil Appeal No. 4616 of 2014 with Civil Appeal No. 4613 of 2014 with Civil Appeal No. 4615 of 2014 with Civil Appeal No. 4614 of 2014 with Civil Appeal No. 4617 of 2014 with Civi2025 TaxPub(DT) 8713 (SC) 17-Dec-2025 -- Section : 92 93 -- SC -- Assistant Director of Income Tax (Investigation) v. M/s. Tirumala Tirupati Constructions India (P) & Anr.Special leave to appeal (Crl) No(s). 7435/20242025 TaxPub(DT) 8712 (SC) 17-Dec-2025 -- Section : 153A 143(3) 132 127 274 271 139(1) 153D 11 153D? 142 158 158BG 132A 153B 10 -- Del-Trib -- Dheeraj Chaudhary v. Asstt. CIT IT Appeal Nos. 6158 to 6160 and 6214 to 6216 (Delhi) of 20182025 TaxPub(DT) 6848 (Del-Trib) 16-Dec-2025 -- Section : 143(1) 264 10(10AA) -- Del-Trib -- Neelam Gupta v. Addl//JCIT(A)-2, Income Tax OfficeITA No. 81/Del/20252025 TaxPub(DT) 8756 (Del-Trib) 16-Dec-2025 -- Section : 143(1) 10 10(10AA) -- Agra-Trib -- Mr. Sharad Shukla v. ITO Appeal AllowedITA No. 108/Agr/20242025 TaxPub(DT) 8755 (Agra-Trib) 16-Dec-2025 -- Section : 250 10(10AA) -- Jp-Trib -- Devendra Kumar Gupta v. CIT(Appeals) Assessee Appeal AllowedMA No. 49/JP/2023 (Arising out of ITA No. 17/JP/2023)2025 TaxPub(DT) 8754 (Jp-Trib) 16-Dec-2025 -- Section : 143(1) 10(10AA) 154 -- Jp-Trib -- Govind Chhatwani v. CIT(Appeals) Assessee Appeal AllowedITA No. 385/JP/20232025 TaxPub(DT) 8753 (Jp-Trib) 16-Dec-2025 -- Section : 143(1) 10(10)AA -- Jp-Trib -- Sujata Gupta v. ITO Appeal AllowedITA No. 915/JPR/20252025 TaxPub(DT) 8752 (Jp-Trib) 16-Dec-2025 -- Section : 143(1) 10(10)AA -- Jp-Trib -- OM Prakash Khandelwal v. ITO Appeal AllowedITA No. 887/JPR/20252025 TaxPub(DT) 8751 (Jp-Trib) 16-Dec-2025 -- Section : 143(1) 10(10AA) 10(10AA)- -- Del-Trib -- Ashok Arora v. ITO Assessee Appeal AllowedITA No. 2942/Del/20252025 TaxPub(DT) 8750 (Del-Trib) 16-Dec-2025 -- Section : 154 254 10(10AA) -- Jp-Trib -- Shri Mangla Ram Nimbark v. ITO Assessee Appeal AllowedITA No. 542/JPR/20232025 TaxPub(DT) 8749 (Jp-Trib) 16-Dec-2025 -- Section : 154 10(10AA) 143(1) 5 131(2) 10(10) 154(3) 250(6) 250(1) -- Chd-Trib -- Shri Satish Kumar Thakur v. ITO Appeal AllowedITA No. 211/CHD/20232025 TaxPub(DT) 8748 (Chd-Trib) 16-Dec-2025 -- Section : 143(1) 10(10AA) -- Jp-Trib -- Ram Charan Gupta v. ITO Assessee Appeal AllowedITA No. 408/JPR/20222025 TaxPub(DT) 8747 (Jp-Trib) 16-Dec-2025 -- Section : 115BBI 12A 11(2)(13) 143(1) 11(3)(c) 12AA 10 10(23C) 139 12AB 12AA] (2) 113 1 -- Del-Trib -- Foundation For Universal Responsibility of His Holiness The Dalai Lama v. ITO(E) Assessee Appeal AllowedI.T.A. No. 1798/Del/20252025 TaxPub(DT) 8349 (Del-Trib) 16-Dec-2025 -- Section : 131 65B 56(2)(vii) -- Chen-Trib -- Janarthanan Gajalakshmi v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 1968/Chny/20252025 TaxPub(DT) 8348 (Chen-Trib) 16-Dec-2025 -- Section : 153C 1530 69 132 132(4) 69B 65B -- Mum-Trib -- Akhraj Pukhraj Chopra & Anr. v. DCIT Assessee Appeal AllowedITA Nos. 5553 to 5555 & 5557/Mum/20252025 TaxPub(DT) 8347 (Mum-Trib) 16-Dec-2025 -- Section : 143(3) 144C(13) 144B 143(1) 43B 274 270A 143(2) 143(1)(a) 92CA(1) 92CA(3) 211(3 -- Hyd-Trib -- HighRadius Tecnologies (P) Ltd. v. DCIT Assessee Appeal AllowedI.T.A. No. 436/Hyd/20242025 TaxPub(DT) 8346 (Hyd-Trib) 16-Dec-2025 -- Section : 263 143(3) 132 153A 43CA 153D 43CA(1) 285BA 132A 144A 153C 142(1) 54 43CA(3) -- Pune-Trib -- Tapadia Constructions Ltd. v. PCIT Assessee Appeal AllowedITA No. 650/PUN/20242025 TaxPub(DT) 8338 (Pune-Trib) 16-Dec-2025 -- Section : 153A 68 153D 152A (1) 153B 153C -- Del-Trib -- Jitender Kumar Garg v. DCIT Assessee Appeal Partly AllowedITA Nos. 6156, 6126, 6127, 6134, 6148 & 6153/DEL/20242025 TaxPub(DT) 8331 (Del-Trib) 16-Dec-2025 -- Section : 153A 143(3) 14A 11 167 12A 167B 37 153D -- Del-Trib -- FIITJEE Ltd. v. ACITITAs No. 333 & 334/Del/20212025 TaxPub(DT) 7934 (Del-Trib) 16-Dec-2025 -- Section : 250 143(3) 147 69A 40A(2) 37 -- Dehradun-Trib -- Ritu Singhal v. DCIT/ACIT Assessee Appeal AllowedITA No. 47/DDN/20252025 TaxPub(DT) 7933 (Dehradun-Trib) 16-Dec-2025 -- Section : 147 144 144B 271(1)(b) 148 147/144 69A 234A 142(1) 221(1) 148(1) 143(1) 282 -- Dehradun-Trib -- Akhilesh Singhal v. ITO Assessee Appeal AllowedITA Nos. 64, 78 & 79/DDN/20242025 TaxPub(DT) 7932 (Dehradun-Trib) 16-Dec-2025 -- Section : 153A 143(3) 132 127 139 143(2) 142(1) 69A 115BBE 69C 142(2) 142(3) 134(2) 139 -- Del-Trib -- Ritu Jain & Ors. v. JCIT Assessee Appeal AllowedITA Nos. 4038, 4042-4043/Del/20252025 TaxPub(DT) 7931 (Del-Trib) 16-Dec-2025 -- Section : 12A 12AB 36A 33 2(15) 12AA 12AB(4) 12A(1)(ac) 12AB(1)(b) 80G -- Pune-Trib -- Arham Foundation v. CIT(E) Assessee Appeal AllowedITA Nos. 1584 & 1585/PUN/20252025 TaxPub(DT) 7930 (Pune-Trib) 16-Dec-2025 -- Section : 10(38) 131 68 -- Mum-Trib -- Suresh Maheshwari v. DCIT Appeal AllowedITA No. 3370/Mum/20252025 TaxPub(DT) 7929 (Mum-Trib) 16-Dec-2025 -- Section : 250 147 68 148 153C 115BBE 270A 210 234A 48 15BBE 147/151 2(40) 151(2) 143(3 -- Ahd-Trib -- Kalpanaben Vadilal Shah v. ITO Assessee Appeal AllowedI.T.A. No. 928/Ahd/20252025 TaxPub(DT) 7928 (Ahd-Trib) 16-Dec-2025 -- Section : 194C 201(1)/201 I94C 191C 194J -- Agra-Trib -- Gram Vikas Kalyan Sansthan v. ITO Assessee Appeal Partly AllowedITA No. 30/AGR/20162025 TaxPub(DT) 7842 (Agra-Trib) 16-Dec-2025 -- Section : 250(6) 143(3) 143(1) 143(2) 142(1) 17 28(iv) 2(24) 45 2(24)(vi) 28(ii)(e) 2(14) -- Del-Trib -- Milan Saini v. DCIT Assessee Appeal AllowedITA No. 2335/Del/20182025 TaxPub(DT) 7840 (Del-Trib) 16-Dec-2025 -- Section : 250 115BAB 143(1) 143(1)(8) 143(1)(b) 139(1) 143(1)(a) -- Ahd-Trib -- GFCL EV Products Ltd. v. ACIT Assessee Appeal AllowedITA No. 1759/Ahd/20242025 TaxPub(DT) 7838 (Ahd-Trib) 16-Dec-2025 -- Section : 263 32 80G 135 143(3) 144B 37(1) 32(1) 263namely -- Ahd-Trib -- GMM Pfaulder Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 839/Ahd/20252025 TaxPub(DT) 7837 (Ahd-Trib) 16-Dec-2025 -- Section : 144(3) 68 143(2) 142(1) -- Del-Trib -- ACIT v. KDP Infrastructure (P) Ltd. Revenue Appeal AllowedITA No. 2177/DEL/20242025 TaxPub(DT) 7836 (Del-Trib) 16-Dec-2025 -- Section : 153C 143(3) 153A) 153C(1) 132 139 148 151 132A 153A(1) 153-C 153(c)(1)] -- Del-Trib -- DCIT v. Ashwani Kumar Gupta Revenue Appeal DismissedITA Nos. 3019-3020/DEL/20252025 TaxPub(DT) 7835 (Del-Trib) 16-Dec-2025 -- Section : 144 147 148 44AD 50C 54 46A -- Del-Trib -- Kavya Saurabh Rastogi v. ITO Assessee Appeal DismissedITA No. 3773/DEL/20242025 TaxPub(DT) 7834 (Del-Trib) 16-Dec-2025 -- Section : 143(3) 11 13(2)(e) 12A 80 143(2) 142(1) -- Del-Trib -- ACIT(E) v. Harpyari Devi Welfare Society Revenue Appeal DismissedITA No. 4361/Del/20242025 TaxPub(DT) 7833 (Del-Trib) 16-Dec-2025 -- Section : 132(4) 69A 131 148 119 132(4A) 34 153C 143(3) 144C(13) 254 144C(5) 151A O1466 -- Mum-Trib -- Estate Investment Co. (P) Ltd. v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 3012/Mum/2025 & Ors.2025 TaxPub(DT) 7769 (Mum-Trib) 16-Dec-2025 -- Section : 32(1) 170 170(1) 47(xiii) 47(xiiib) 2(42C) 25(4) 43(6)(c) 44 -- Chd-Trib -- DCIT v. Glaxosmithkline Consumer (P) Ltd. Revenue Appeal DismissedITA No. 121/CHD/20232025 TaxPub(DT) 7768 (Chd-Trib) 16-Dec-2025 -- Section : 153C/153B 143(3) 143(2) 131 132(4) 1530 132(1) -- Del-Trib -- Stercon Energy (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedITA Nos. 5796 to 5798/Del/20242025 TaxPub(DT) 7767 (Del-Trib) 16-Dec-2025 -- Section : 143(3) 40 133(6) 40A(2)(b) 40(b) -- Ahd-Trib -- Base Metal Chemicals v. ACIT Assessee Appeal Partly AllowedITA No. 361/Ahd/20252025 TaxPub(DT) 7766 (Ahd-Trib) 16-Dec-2025 -- Section : 250 143(3) 69A 115BBE 143(2) 143(1) 68 -- Gau-Trib -- Subhash Chand Choraria v. ACIT Assessee Appeal AllowedI.T.A. No. 63/GTY/20242025 TaxPub(DT) 7765 (Gau-Trib) 16-Dec-2025 -- Section : 250 36(4)(vii) 143(2) 142(1) 143(3) 144B -- Mum-Trib -- DCIT v. Bajaj Auto Ltd. Revenue Appeal Partly AllowedITA No. 3623/Mum/20252025 TaxPub(DT) 7764 (Mum-Trib) 16-Dec-2025 -- Section : 250 131 132 68 10(34) 14A 115JB 11538 143-3) 69 143(3) 143(2) 153A 8D 41A -- Mum-Trib -- DCIT v. Juicy International (P) Ltd. Revenue Appeal DismissedITA No. 4388/MUM/20242025 TaxPub(DT) 7763 (Mum-Trib) 16-Dec-2025 -- Section : 143(3) 147 14392) 14393) 148 55A 133(6) 131 131(1) 50C 154 -- Ahd-Trib -- Harshadkumar Hargovandas Patel v. ITO Assessee Appeal AllowedI.T.A. Nos. 124 & 125/Ahd/20232025 TaxPub(DT) 7757 (Ahd-Trib) 16-Dec-2025 -- Section : 153C 132 69 69A 65B 153D 131 250 139(4) 133A 143(2) 1530 143(3) 153A 69C 68 -- Del-Trib -- Raghav Kumar v. ACIT Assessee Appeal AllowedITA Nos. 3214 & 3215/DEL/20252025 TaxPub(DT) 7756 (Del-Trib) 16-Dec-2025 -- Section : 153A 153B 153D 143(3) (1) 153C -- Del-Trib -- ACIT v. Deepa Talwar Assessee Appeal Allowed Revenue Appeal DismissedITA No. 5518/Del/2024, CO No. 62/Del/20252025 TaxPub(DT) 7754 (Del-Trib) 16-Dec-2025 -- Section : 144 80C 131 68 18 69 132 115BE -- Del-Trib -- ITO v. Mohd. Rizwan Revenue Appeal DismissedITA No. 3535/DEL/20252025 TaxPub(DT) 7753 (Del-Trib) 16-Dec-2025 -- Section : 143(3) 144C(13) 144B 144C(5) 143(2) 92CA(3) 144C(1) 115JAA 234A 234B 234C 270A -- Del-Trib -- Assimilate Solutions India (P) Ltd. v. DCIT/ACIT Assessee Appeal Partly AllowedITA No. 5357/DEL/20242025 TaxPub(DT) 7752 (Del-Trib) 16-Dec-2025 -- Section : 250 153C 143(2) 69A 132 132A 153A 153D 145 147 143(3) (3) 153/143(3) 153A(1) -- Del-Trib -- DCIT v. Key Events Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 2699, 2740 & 2700/Del/2023, C.O. No. 162 & 163/Del/20232025 TaxPub(DT) 7750 (Del-Trib) 16-Dec-2025 -- Section : 250 144 68 115BBE 1158BE 206C(1) 139(1) 142(1) 44AB 44AD 145(3) -- Asr-Trib -- Raj Kumar & Co. v. ITO Assessee Appeal Partly AllowedI.T.A. No. 641/Asr/20242025 TaxPub(DT) 7749 (Asr-Trib) 16-Dec-2025 -- Section : 263 147 144C 12 148(2) 143(1) 143(3) 139 142 133(6) 151 263? 143(2) 148A 148 -- Ahd-Trib -- Arpanbhai Virambhai Desai v. ITO Assessee Appeal AllowedITA Nos. 338, 339, 758 & 759/Ahd/20242025 TaxPub(DT) 7747 (Ahd-Trib) 16-Dec-2025 -- Section : 143(3) 144C(13) 144B 144C(5) 153 41 37 92D 92C(3) 92C(1) 92CA(1) 92CA(3) 144C( -- Mum-Trib -- Michael Page International Recruitment (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 6748/MUM/20242025 TaxPub(DT) 7744 (Mum-Trib) 16-Dec-2025 -- Section : 10(10AA) 139(1) 10(13A) 10(10A) 143(1) 154 250 253(1) 253(3) -- Chd-Trib -- Vimal Kumar Attrey v. ITO Assessee Appeal AllowedITA No. 1089/CHD/20242025 TaxPub(DT) 7697 (Chd-Trib) 16-Dec-2025 -- Section : 147 144B 143 148 69A -- Chd-Trib -- Madan Lal v. ITO Assessee Appeal AllowedITA No. 190/CHD/20242025 TaxPub(DT) 7696 (Chd-Trib) 16-Dec-2025 -- Section : 250 144/147 271(1)(c) 194J 148 139 147 -- Pat-Trib -- Anil Kumar v. ITO Assessee Appeal AllowedI.T.A. Nos. 261 & 262/PAT/20252025 TaxPub(DT) 7695 (Pat-Trib) 16-Dec-2025 -- Section : 250 143(3) 143(2) 133(6) 142(1) -- Pat-Trib -- Sriram Enterprises v. ACIT Assessee Appeal AllowedI.T.A. No. 607/PAT/20242025 TaxPub(DT) 7694 (Pat-Trib) 16-Dec-2025 -- Section : 200(3) 234E 200A 250 200A(1) 200A(I) 271H 200A(1)(c) 243E 220(2) 154 271H(3) 2 -- Ind-Trib -- Supreme Transport Co. v. ITO Appeal AllowedITA No. 914 & 917/Ind/20242025 TaxPub(DT) 7693 (Ind-Trib) 16-Dec-2025 -- Section : 263 147 147of 148 56(2) 142(1) 50C 50C(1) 43CA 144B 143(3) 50C(2) 142A 143(1) -- Agra-Trib -- Mamta Agarwal & Anr. v. PCIT Assessee Appeal AllowedITA Nos. 204 & 205/Agr/20252025 TaxPub(DT) 7692 (Agra-Trib) 16-Dec-2025 -- Section : 12AB 12AA 12A/12AB 12A(1) -- Agra-Trib -- Roger Foundation v. CIT(E) Assessee Appeal AllowedITA No. 294/Agr/20252025 TaxPub(DT) 7691 (Agra-Trib) 16-Dec-2025 -- Section : 143(2) 68 143(3) 115BBE -- Del-Trib -- Shivansh Dairy Products (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1087/DEL/20242025 TaxPub(DT) 7690 (Del-Trib) 16-Dec-2025 -- Section : 143(2) 142(1) 44AB 68 69 -- Del-Trib -- Sanjay Malhotra v. ITO Assessee Appeal AllowedITA No. 2255/DEL/20242025 TaxPub(DT) 7689 (Del-Trib) 16-Dec-2025 -- Section : 143(1) 36(1)(va) 37 1151B 153A 2(24)(x) 143(1)(a) 37(1) -- Del-Trib -- Alankit Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 3207/DEL/20252025 TaxPub(DT) 7688 (Del-Trib) 16-Dec-2025 -- Section : 250 143(3) 143(3A) 144B 270A 68 115BBE 143(1) 143(2) 142(1) 36(1)(vii) -- Pune-Trib -- Brahm Precision Materials (P) Ltd. v. CIT(A)/NFACITA No. 1183/PUN/2023 & ITA No. 425/PUN/20252025 TaxPub(DT) 7687 (Pune-Trib) 16-Dec-2025 -- Section : 250 36(1)(vii) 14A 115JB 36(2) 143(3) 28- (2) 36(l)(vii) 14A(2) 14A(3) 36(viia) -- Mum-Trib -- Dy. CIT v. Small Industries Development Bank of India Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA Nos. 2943, 2894, 2893, 3160, 3173, 2971, 2970/Mum/20232025 TaxPub(DT) 7686 (Mum-Trib) 16-Dec-2025 -- Section : 250 90 4 5 90(2) 74 -- Mum-Trib -- Goldman Sachs (Singapore) Pte v. ACIT Assessee Appeal AllowedITA Nos. 2062 & 2063/Mum/20252025 TaxPub(DT) 7685 (Mum-Trib) 16-Dec-2025 -- Section : 250 143(3) 148A 148A(d) 142(1) 145(3) 68 148(A)(d) -- Mum-Trib -- Golden Express (P) Ltd. v. ITOITA No. 1569 & 3089/Mum/20252025 TaxPub(DT) 7684 (Mum-Trib) 16-Dec-2025 -- Section : 250 40(a)(ia) 14A 69A 68 3 26 271AAC 115BBE -- Mum-Trib -- Girish Karamshi Dedhia v. DCIT Assessee Appeal AllowedI.T.A. No. 4553/Mum/20252025 TaxPub(DT) 7683 (Mum-Trib) 16-Dec-2025 -- Section : 143(1) 10(10AA) 143(1)(a) -- Ahd-Trib -- Govardhan Deepchand Bhambhani v. ITO Assessee Appeal AllowedIT Appeal No. 289 (Ahd) of 20252025 TaxPub(DT) 6289 (Ahd-Trib) 16-Dec-2025 -- Section : 250 154 10(10AA) -- Agra-Trib -- Vijay Kumar Jain v. ITOITA No. 175/Agr/2022 and ITA No. 187/Agr/20222025 TaxPub(DT) 5624 (Agra-Trib) 13-Dec-2025 -- Section : 69A 148 143(3) 147 142(1) 159 292B -- Pune-Trib -- Ambalal Gorakh Choudhari v. ITO Assessee Appeal AllowedITA No. 1422/PUN/20252025 TaxPub(DT) 7733 (Pune-Trib) 13-Dec-2025 -- Section : 250 143(3) 69A 139(1) 147 148 44AD -- Rkt-Trib -- Hanif Osman Ravda v. ITO Assessee Appeal AllowedITA No. 447/RJT/20252025 TaxPub(DT) 7732 (Rkt-Trib) 13-Dec-2025 -- Section : 143(3) 143(2) 142(1) 120 -- Kol-Trib -- ITO v. Raj Trimurti Infraprojects (P) Ltd. Assessee Appeal Allowed Revenue Appeal DismissedITA No.1747/KOL/2025, CO No. 69/KOL/20252025 TaxPub(DT) 7731 (Kol-Trib) 13-Dec-2025 -- Section : 143(2) 142(1) 119 119(2)(a) 139(1) 120 -- Kol-Trib -- Gautam Kumar Sadhu v. ACIT Assessee Appeal AllowedITA No. 1574/KOL/20252025 TaxPub(DT) 7730 (Kol-Trib) 13-Dec-2025 -- Section : 153A 143(2) -- Kol-Trib -- Dy. CIT v. Rajesh Auto Merchandise (P) Ltd. Revenue Appeal DismissedITA No. 1318/KOL/20252025 TaxPub(DT) 7729 (Kol-Trib) 13-Dec-2025 -- Section : 250 143(2) 133(6) 68 131 14A 10(34) -- Kol-Trib -- DCIT v. Uma Vinimay (P) Ltd. Revenue Appeal DismissedITA No. 1011/KOL/20242025 TaxPub(DT) 7728 (Kol-Trib) 13-Dec-2025 -- Section : 43(5)(d) 2 12 (5) 43(5)) -- Kol-Trib -- Ridhi Vincom (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 947/KOL/20252025 TaxPub(DT) 7727 (Kol-Trib) 13-Dec-2025 -- Section : 250 56(2)(x) 68 115BBE 50(2)(x) -- Kol-Trib -- Santlal Enterprise v. ITO Assessee Appeal AllowedITA No. 822/KOL/20252025 TaxPub(DT) 7726 (Kol-Trib) 13-Dec-2025 -- Section : 68 143(2) 131 143(3) -- Kol-Trib -- ITO v. SGS Fashion (P) Ltd. Revenue Appeal DismissedITA No. 729/KOL/20252025 TaxPub(DT) 7725 (Kol-Trib) 13-Dec-2025 -- Section : 143(2) 120 143(3) 127 (2) 142(1) 127(3) 127(1) 158BD 271(1)(c) -- Kol-Trib -- Ganges Tieup (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 2570/KOL/20242025 TaxPub(DT) 7724 (Kol-Trib) 13-Dec-2025 -- Section : 80G 12A 80G(5) 12AB -- Ahd-Trib -- Niravadya Foundation v. CIT(E) Assessee Appeal AllowedITA No. 815/Ahd/20252025 TaxPub(DT) 7723 (Ahd-Trib) 13-Dec-2025 -- Section : 92B 92F 92B(1) 92C 92(1) 92C(3) 37(1) 80JJAA (2) 43B 40(a)(ia) 194C (6) 201(1 -- Del-Trib -- LG Electronics India (P) Ltd. v. Addl. CITITA Nos. 6838/Del/2017 & 7424/Del/2018 & Ors.2025 TaxPub(DT) 7722 (Del-Trib) 13-Dec-2025 -- Section : 143(2) 143(3) 119 119(2)(a) -- Kol-Trib -- Sunil Singh v. ITO Assessee Appeal AllowedITA No. 2555/KOL/20242025 TaxPub(DT) 7720 (Kol-Trib) 13-Dec-2025 -- Section : 148 147/144 143(3) 148A(b) 148A(d) 144 -- Kol-Trib -- Chinmoy Mondal v. ACIT Assessee Appeal AllowedITA No. 1148/KOL/20252025 TaxPub(DT) 7719 (Kol-Trib) 13-Dec-2025 -- Section : 250 147 144B 10(38) 68 115BBE 133(6) -- Rkt-Trib -- Nishant Parekh v. ITO Assessee Appeal AllowedITA No. 215/RJT/20252025 TaxPub(DT) 7718 (Rkt-Trib) 13-Dec-2025 -- Section : 143(3) 50C 271(1)(c) 143(1) 143(2) 50-C 56(2)(vii) 56(2)(x) -- Rkt-Trib -- Dilip Kantilal Kubavat v. ITO Assessee Appeal AllowedITA No. 522/RJT/20252025 TaxPub(DT) 7717 (Rkt-Trib) 13-Dec-2025 -- Section : 143(3) 144C(13) 9(1)(vi) 40(a)(i) O54(E) 90 24A 44A -- Pune-Trib -- Bekaert Industries (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 1003/PUN/20172025 TaxPub(DT) 7716 (Pune-Trib) 13-Dec-2025 -- Section : 250 271(1)(b) 142(1) 273B -- Pune-Trib -- Devraj Vishwasrao Jadhav v. ITO Assessee Appeal Partly AllowedITA No. 1002/PUN/20252025 TaxPub(DT) 7715 (Pune-Trib) 13-Dec-2025 -- Section : 147 143(3) 148 139(1) 68 -- Del-Trib -- DCIT v. P & R Engineering Services (P) Ltd. Revenue Appeal DismissedITA No. 6058/Del/20242025 TaxPub(DT) 7714 (Del-Trib) 13-Dec-2025 -- Section : 250 147 148 144 132 68 -- Ahd-Trib -- Mukesh S. Kedia (HUF) v. ITO Assessee Appeal AllowedI.T.A. Nos. 675 to 678/Ahd/20252025 TaxPub(DT) 7713 (Ahd-Trib) 13-Dec-2025 -- Section : 250 147 144 144B 139(1) 151 69A 251 148 132 153C 147/148 147/144B 132A 153A -- Ahd-Trib -- Yakin Jayantilal Shah v. ITO Assessee Appeal DismissedITA Nos. 1292 to 1296/Ahd/20252025 TaxPub(DT) 7712 (Ahd-Trib) 13-Dec-2025 -- Section : 80G(5) 119 -- Ahd-Trib -- Menaba Charitable Trust v. CIT(E) Assessee Appeal AllowedITA No. 1429/Ahd/20252025 TaxPub(DT) 7711 (Ahd-Trib) 13-Dec-2025 -- Section : 80IA 143(1) 143(2) 143(3) 8IA 80-1A 80-IA 801A(4) 293C 271(1)(c) -- Del-Trib -- Finest Promoters (P) Ltd. v. ACIT Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 2736/Del/2014 & Ors.2025 TaxPub(DT) 7710 (Del-Trib) 13-Dec-2025 -- Section : 143(2) 142(1) 69A 253(3) 143(3) -- Luck-Trib -- Karan Kumar v. ITO Assessee Appeal AllowedI.T.A. No. 434/Lkw/20252025 TaxPub(DT) 7709 (Luck-Trib) 13-Dec-2025 -- Section : 250 68 148 147 132 -- Mum-Trib -- B D Cotton Associates v. ITO Assessee Appeal AllowedI.T.A. No. 1216/Mum/20242025 TaxPub(DT) 7708 (Mum-Trib) 13-Dec-2025 -- Section : 148A(d) 143(2) 143(3) 147 56(2)(vii) 234A NO38/1 2(47) 2(47)(ii) 50C 48 45 -- Pune-Trib -- Dimple Rajesh Oswal v. ITO Assessee Appeal AllowedITA No. 1506/PUN/20252025 TaxPub(DT) 7707 (Pune-Trib) 13-Dec-2025 -- Section : 148 143(2) 131 -- Kol-Trib -- Sanjay Kumar Drolia v. ITO Assessee Appeal AllowedITA No. 1025/KOL/20252025 TaxPub(DT) 7706 (Kol-Trib) 13-Dec-2025 -- Section : 251 271 -- Raipur Bench -- Manoj Kumar Jain (HUF) v. ITO Assessee Appeal AllowedITA No. 240/RPR/20242025 TaxPub(DT) 7705 (Raipur Bench) 13-Dec-2025 -- Section : 147 143(3) 148 139(1) 153C 251 132(4) 148(2) 250(4) 147/148 292C 46A 2450(6) -- Del-Trib -- Ashish Kalra v. ACIT Assessee Appeal AllowedITA Nos. 4308 & 4309/Del/20192025 TaxPub(DT) 7704 (Del-Trib) 13-Dec-2025 -- Section : 143(3) 144B 136(6) 69C 133(6) 145 44AF -- Del-Trib -- ITO v. Bhavya Pipe Industry Assessee Appeal DismissedITA No. 5107/Del/2024 & C.O. No. 28/Del/20252025 TaxPub(DT) 7703 (Del-Trib) 13-Dec-2025 -- Section : 250 147 133(6) 115BBE -- Ahd-Trib -- Rajesh Mangilal Purohit v. ITO Assessee Appeal AllowedI.T.A. No.1674/Ahd/20252025 TaxPub(DT) 7702 (Ahd-Trib) 13-Dec-2025 -- Section : 250 147 144B 68 10(38) -- Rkt-Trib -- Sameer Shah (HUF) v. ITO Assessee Appeal AllowedITA No. 248/RJT/20252025 TaxPub(DT) 7701 (Rkt-Trib) 13-Dec-2025 -- Section : 147 143(1) 143(3) 54B 148 148A(b) 148A(d) 54B(1)(i) 271(1)(c) -- Ahd-Trib -- ITO v. Nitinbhai Kanubhai Patel Revenue Appeal AllowedITA No. 183/Ahd/20252025 TaxPub(DT) 7700 (Ahd-Trib) 13-Dec-2025 -- Section : 12 154 143(1) 12AA -- Chd-Trib -- Collective Efforts for Voluntary Action v. ITO (E) Assessee Appeal AllowedITA No. 118/CHD/20252025 TaxPub(DT) 7699 (Chd-Trib)