Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 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) 18-Sep-2025 -- Section : 143(1) 143(2) 142(1) 143(3) 250 32(1)(ii) 142A 27 14A 10(38) 10(34) -- Hyd-Trib -- ACIT v. Eenadu Television (P) Ltd.ITA Nos. 654 & 665/Hyd/2023 & ITA No. 648/Hyd/2024 and ITA No. 563/Hyd/20242025 TaxPub(DT) 3685 (Hyd-Trib) 18-Sep-2025 -- Section : 153D 153C 153A 143(3) 153B -- Del-Trib -- Anu Nagpal v. ACIT Assessee Appeal AllowedITA No. 3843/DEL/20242025 TaxPub(DT) 3681 (Del-Trib) 18-Sep-2025 -- Section : 250 271(1)(c) 132 153A 139(1) 153A(Rs) 143(2) 142(1) 143(3) 153D 133A 153A(1)(b -- Raipur Bench -- Sharda Steel Traders v. Asstt./Dy. CIT Assessee Appeal AllowedITA Nos. 111-116/RPR/20252025 TaxPub(DT) 3675 (Raipur Bench) 18-Sep-2025 -- Section : 250 143(3) 263 147 68 131 148 142(1) 143(3)/147 133(6) 151 147/143(3) 143(1) -- Kol-Trib -- Nature Commercial (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 853/Kol/20242025 TaxPub(DT) 3665 (Kol-Trib) 18-Sep-2025 -- Section : 250 143(3) 148 147/143(3) 234B 147/148 149 44AB 151 139 142 139(1) 148/147 -- Del-Trib -- BSES Rajdhani Power Ltd. v. Dy. CIT Appeal AllowedITA Nos. 4850-4853/Del/20172025 TaxPub(DT) 3653 (Del-Trib) 18-Sep-2025 -- Section : 263 143(3) 139(1) 143(2) 142(1) 14A 263(1) 119 36(1)(iii) 36(I)(iii) 37 68 147 -- Del-Trib -- DLF Home Developers Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 2585/Del/20242025 TaxPub(DT) 3611 (Del-Trib) 18-Sep-2025 -- Section : 10A 80HHE 10A? 80M? 143(1) 142 92CA 143(3) 94CA(4) 35D 244A 234D 10B 80HHC 8 -- Mad-HC -- Virutsa Consulting Services (P) Ltd. v. ITO Appeal Partly AllowedT.C.A. Nos. 1370 and 1371 of 20092025 TaxPub(DT) 3605 (Mad-HC) 18-Sep-2025 -- Section : 250 154 80P(2) 253(5) 148 143(2) 142(1) 69A 115BBE 56 80P(2)(a) 143(3) 147 14 -- Coch-Trib -- Thrissur District Police Cooperative Society Ltd. v. ITO Assessee Appeal Partly AllowedITA Nos. 408 and 409/Coch/20242025 TaxPub(DT) 3597 (Coch-Trib) 18-Sep-2025 -- Section : 260A 271(1)(c) 153A 143 153B 132 69C 90 143A 142 142(2A) 158BE 153(3) 142(2-A -- Del-HC -- Pr. CIT v. Sneh Lata SawhneyITA 758/2023, ITA 216/2023, ITA 694/2023, ITA 706/2023, ITA 707/2023, ITA 781/2023, ITA 782/2023, ITA 783/2023, ITA 784/2023, ITA 786/2023, ITA 787/2023, ITA 788/2023, ITA 790/2023, ITA 791/2023, ITA 794/2023, ITA 796/2023, ITA 799/2023, ITA 69/20242025 TaxPub(DT) 3596 (Del-HC) 18-Sep-2025 -- Section : 143(3) 147 148 69A 139(1) 148(2) 133(6) 142(1) 143(2) 68 80IA 147/148 -- Kol-Trib -- TCG Lifesciences (P) Ltd. v. DCIT Assessee Appeal AllowedI.T.A. No. 706/Kol/20242025 TaxPub(DT) 3588 (Kol-Trib) 18-Sep-2025 -- Section : 153A 143(3) 68 132(4) 50 65B 153B 153D 132(1) 79A 292C 306 132A 153C 114(e) -- Del-Trib -- Sushen Mohan Gupta v. ACIT Assessee Appeal AllowedITA Nos. 2999 to 3005/Del/20242025 TaxPub(DT) 3587 (Del-Trib) 18-Sep-2025 -- Section : 250 143(3) 143(2) 127 127(1) 148 120(2) 127(3) 158BD 271(1)(c) 147 144 143(2)) -- Raipur Bench -- Singhal Marketing (P) Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 469/RPR/20242025 TaxPub(DT) 3571 (Raipur Bench) 18-Sep-2025 -- Section : 250 132 143(3) 153A 132(1)(a) 132(2) 131(1) 129 153D 69A 234A 234B 234C 132(4 -- Bang-Trib -- Kempareddy Govindraj v. ACIT Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 1021 to 1024/Bang/2024 and 1290 to 1292/Bang/20242025 TaxPub(DT) 3568 (Bang-Trib) 18-Sep-2025 -- Section : 250 147 144 153A 68 234A 148 151 250(4) 250(6) 251(1)(a) 246A 251(2) 115BBE -- Raipur Bench -- Sarthak Ispat (P) Ltd. v. Asstt. CITITA No. 519 & 452/RPR/2024 and IT(SS)A No. 12 & 13/RPR/20242025 TaxPub(DT) 3547 (Raipur Bench) 18-Sep-2025 -- Section : 154 51 -- Mum-Trib -- Music Broadcast Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedI.T.A. No. 2212/Mum/20252025 TaxPub(DT) 3527 (Mum-Trib) 18-Sep-2025 -- Section : 12A 12AB(4) 13(3) 80G 13(1)(b) 143(3) 12AA 12A(1)(ac) 12AA(5) 10 131(1A) 1319(1 -- Del-Trib -- Human Welfare Foundation v. DCIT(E)ITA No. 2407/Del/2023 and ITA No. 2406/Del/20232025 TaxPub(DT) 3487 (Del-Trib) 18-Sep-2025 -- Section : 250 132(4) 14A 153C 133(6) 144 131 147 69C 115-BBE(2) 142(1) 153A 40A(3) 37(1 -- Mum-Trib -- DCIT v. Samira Habitats India Ltd. Revenue Appeal Partly Allowed Assessee Appeal DismissedITA No. 5709/MUM/2024, ITA No. 5714/MUM/2024, ITA No. 5710/MUM/2024, CO No. 12/MUM/2025 (Arising out of ITA No. 5709/Mum/2024), CO No. 13/MUM/2025 (Arising out of ITA No. 5714/Mum/2024), CO No. 11/MUM/2025 (Arising out of ITA No. 5710/Mum/2024)2025 TaxPub(DT) 3455 (Mum-Trib) 18-Sep-2025 -- Section : 147/143(3) 143(3) 148 24(b) 148A 151A 40(a) 148A(d) 148A(b) 149 230(5) 143(2) -- Mum-Trib -- DCIT v. Raghuleela Estates (P) Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 5740/Mum/2024, ITA No. 5741/Mum/2024 and ITA No. 5739/Mum/2024, CO No. 285/Mum/2024 (Arising out of ITA No. 5740/Mum/2024), CO No. 284/Mum/2024 (Arising out of ITA No. 5741/Mum/2024) and CO No. 283/Mum/2024 (Arising out of ITA No. 5739/Mum/22025 TaxPub(DT) 3454 (Mum-Trib) 18-Sep-2025 -- Section : 14A 10A/10AA 40(a)(i) 9(1) 274 271(1)(c) 10(35) 10(38) 14A(2) 5 40(a)(ia) 9(1)( -- Chen-Trib -- Cognizant Technology Solutions India (P) Ltd. v. Asstt. CIT Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 1193, 1194, 1205, 1206 & 1207/CHNY/2024 and ITA Nos. 1262, 1263, 1264, 1265 & 1266/CHNY/20242025 TaxPub(DT) 3449 (Chen-Trib) 18-Sep-2025 -- Section : 250 143(3) 143(2) 131(1A) 142(1) 144A 147 144B 148 10(38) 234A 234C 144C(1) 1 -- Bang-Trib -- Anantula Vijay Mohan v. DCIT In Favour of AssesseeITA Nos. 2059, 2060/Bang/2024 and SP No. 67/Bang/2024 (Arising out of ITA No. 2060/Bang/2024)2025 TaxPub(DT) 3417 (Bang-Trib) 18-Sep-2025 -- Section : 12A 143(1) 133A 164(2) 132(4) 11 11(a) 10 68 10(23C) 11(1)(a) 12(2) 13(3) 12A -- Bang-Trib -- Al-Badar Educational & Charitable Trust v. Dy. CIT Revenue Appeal Allowed Assessee Appeal DismissedITA No. 1410/Bang/2024, 1481 & 1483/Bang/20242025 TaxPub(DT) 3415 (Bang-Trib) 18-Sep-2025 -- Section : 119(2)(b) 143(1) 12A 12AA 288 44AB 139 147 201 12A(b) 482 483 151 138 168A -- Ori-HC -- Action Research for Health & Socio-Economic Development v. Central Board of Direct Taxes (CBDT) W.P. (C) No. 8035 of 20252025 TaxPub(DT) 3413 (Ori-HC) 18-Sep-2025 -- Section : 250(6) 132 133A 127 143(2) 142(1) 132(4) 148 147/143(3) 139(1) 143(3) 153A/153C -- Del-Trib -- ACIT v. Shyam Sunder Jindal Revenue Appeal DismissedITA No. 5671/Del/20162025 TaxPub(DT) 3412 (Del-Trib) 18-Sep-2025 -- Section : 143(1) 143(2) 143(3) 43CB 145 145(2) -- Chen-Trib -- Dy. CIT v. SR Builders Chennai LLP Revenue Appeal DismissedITA No. 2891/Chny/20242025 TaxPub(DT) 3396 (Chen-Trib) 18-Sep-2025 -- Section : 270A(9)(c) 69 143 -- Del-Trib -- Vandana Mathur v. ITO Assessee Appeal AllowedITA No. 1031/Del/20242025 TaxPub(DT) 3389 (Del-Trib) 18-Sep-2025 -- Section : 143(3) 144B 145(3) 143(2) 142(1) 292B 139(1) 44AB 133(6) -- Jp-Trib -- Satya Narayan v. ITO Assessee Appeal AllowedITA No. 1434/JP/20242025 TaxPub(DT) 3367 (Jp-Trib) 18-Sep-2025 -- Section : 250 153A 143(3) 143(1) 153D 132 68 153C 148 69C 131 133(6) 132(4) 157 -- Del-Trib -- Mainee Steel Works (P) Ltd. v. DCIT Appeal AllowedITA No. 3371-3377/Del/20242025 TaxPub(DT) 3341 (Del-Trib) 18-Sep-2025 -- Section : 250 250(6) 139(4) 133A 10(38) 143(3) 68 263 -- Jp-Trib -- Karuna Jain v. ITO Assessee Appeal DismissedITA No. 190/JPR/20252025 TaxPub(DT) 3336 (Jp-Trib) 18-Sep-2025 -- Section : 250 92CA(3) 10(15) 14A 36(1)(vii) 90-Rs 234B 2348 115JB 32(1) 143(1) 143(2) 92 -- Mum-Trib -- ICICI Bank Ltd. v. DCIT Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 4249/Mum/2014 and ITA No. 4159/Mum/20142025 TaxPub(DT) 3328 (Mum-Trib) 18-Sep-2025 -- Section : 143(3) 144C(13) 270A 144C(1) -- Del-Trib -- Gagil FDI Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 2661/DEL/20242025 TaxPub(DT) 3324 (Del-Trib) 18-Sep-2025 -- Section : 153C 132 153A 143(3) 68 271(1)(c) 132(4) -- Del-Trib -- Esteem Steel (P) Ltd. v. Dy. CITITA Nos. 401/Del/2009 and 985/Del/20092025 TaxPub(DT) 3322 (Del-Trib) 18-Sep-2025 -- Section : 153A -- Del-Trib -- Asstt. CIT v. Naresh Kumar Jain Revenue Appeal DismissedI.T.A. No. 1755/DEL/20192025 TaxPub(DT) 3304 (Del-Trib) 18-Sep-2025 -- Section : 147 144C(13) 143(3) 148 149(1) 149(1)(b) 143(2) 6(3)(ii) 274 271(1)(e) 133A 148 -- Mum-Trib -- Aptivaa Middle East FZE v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 1985/Mum/2024 and S.A. No. 55/Mum/2024 (Arising out of ITA No. 1985/Mum/2024)2025 TaxPub(DT) 3272 (Mum-Trib) 18-Sep-2025 -- Section : 144 147 147/148 144B 151 234 148 10 139(4C) 10(23C) 12A 139(1) 12AA (1) 250 -- Jp-Trib -- Institute Management Committee v. ITO Assessee Appeal AllowedITA Nos. 39 & 41/JP/20252025 TaxPub(DT) 3269 (Jp-Trib) 18-Sep-2025 -- Section : 263 43(5) 73 37(1) 43(5)(e) 2(39) 12 43(5)(d) 45(5)(e) 116(5) 73(5) 72 -- Ahd-Trib -- Vardhman Stampings (P) Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 362 and 363/Ahd/20202025 TaxPub(DT) 3254 (Ahd-Trib) 18-Sep-2025 -- Section : 143(3) 144C(13) 47(iii) 142(1) 6(3) 144C(12) 144B 144C(1) 144C(2)(b) 144C(5) 144 -- Mum-Trib -- Transunion International Inc. v. DCIT Assessee Appeal AllowedI.T.A. No. 2698/Mum/20222025 TaxPub(DT) 3250 (Mum-Trib) 18-Sep-2025 -- Section : 234A 270A 92B 92B(1) 43B 143(1) 144C(1) 143(3) 143(2) 142(1) 11 143(1)(a) 139( -- Bang-Trib -- Toyota Boshoku Automotive India (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT(TP)A No. 1539/Bang/20242025 TaxPub(DT) 3249 (Bang-Trib) 18-Sep-2025 -- Section : 132 148 143(3) 43CA 40A(3) 132(4) 65B 256(1) 158BC 150BB 158BH 44AD 44AAD 139 -- Chen-Trib -- DCIT v. Radiance Realty Developers India Ltd.ITA Nos. 2978-2984/Chny/2024 and CO Nos. 11-17/Chny/2025 and ITA Nos. 2971-2972/Chny/20242025 TaxPub(DT) 3238 (Chen-Trib) 18-Sep-2025 -- Section : 148 142 147 149 151 143 139 92E 133C 153 163 147(a) 34 143(2)/142 68 271 2 -- Trip-HC -- Abhijit Paul v. UOI Application DisposedWP(C) No. 284 of 20222025 TaxPub(DT) 3223 (Trip-HC) 18-Sep-2025 -- Section : 153A 143(3) 115BBE 69 132 133A 139 143(2) 142(1) 132(4) 131 69A 11588E 132(41 -- Jp-Trib -- Jaipal Singh v. DCIT Assessee Appeal DisposedITA Nos. 115 to 120/JP/20242025 TaxPub(DT) 3215 (Jp-Trib) 18-Sep-2025 -- Section : 10(23C) 132 127(2) 147/143(3) 143(3) 119 143(2) 11(1)(a) 13(1) 2(15) 10(23) 13( -- Ind-Trib -- Shishukunj Education Society v. Pr. CIT Assessee Appeal Partly AllowedITA No. 806/IND/20262025 TaxPub(DT) 3208 (Ind-Trib) 18-Sep-2025 -- Section : 143(3) 144C(13) 195 245S 9(1) 9(1)(v) 9(1)(vi) 201(1)(A) 195(1) 90(2) 234B -- Mum-Trib -- Shell International Petroleum Co. Ltd. v. DCIT Appeal Partly AllowedI.T.A. No. 7499/Mum/2019, I.T.A. No. 1244/Mum/2021, I.T.A. No. 995/Mum/2022, I.T.A. No. 2307/Mum/2022 and I.T.A. No. 3317/Mum/20232025 TaxPub(DT) 3206 (Mum-Trib) 18-Sep-2025 -- Section : 54F(1) 123 139(1) 54F(4) 44AB 270A(9) 234F 50C 45 139) 54EA 139(1)as 2(47) 54 -- Hyd-Trib -- ITO v. Narasimha Reddy Duthala Revenue Appeal DismissedITA. No. 1113/Hyd/20242025 TaxPub(DT) 3202 (Hyd-Trib) 18-Sep-2025 -- Section : 2(22)(e) 143(1) 132 143(2) 142(1) 143(3) 131 115-O 115Q 153A -- Hyd-Trib -- Asstt. CIT v. Satyanarayana Reddy Manne Revenue Appeal DismissedITA No. 1129/Hyd/20242025 TaxPub(DT) 3183 (Hyd-Trib) 18-Sep-2025 -- Section : 153A 132(4) 10(38) 68 69C 271(1)(c) 143(3) 253(3) 253(5) 234A 143(1) 152(4) 15 -- Luck-Trib -- Rupali Mittal v. DCIT Assessee Appeal AllowedIT(SS) A Nos. 432 to 434/LKW/2023 and IT(SS) A Nos. 431 & 435/LKW/20232025 TaxPub(DT) 3166 (Luck-Trib) 18-Sep-2025 -- Section : 143(3) 147 69C 69(C) 132 28 132(4) 37(1) 40(A)(3) -- Mum-Trib -- Asstt. CIT v. Roshni Enterprises Revenue Appeal DismissedITA No. 4470/MUM/2024, ITA No. 4471/MUM/2024 and ITA No. 4472/MUM/20242025 TaxPub(DT) 3163 (Mum-Trib) 18-Sep-2025 -- Section : 153A 143(3) 69C 143(1) 133A 132 68 115BBE 132(4) 145(3) 131 -- Del-Trib -- DCIT v. Shri Ram Hari Ram Revenue Appeal DismissedITA No. 1543/Del/20212025 TaxPub(DT) 3155 (Del-Trib) 18-Sep-2025 -- Section : 143(3) 147 156 151 147/148 148 -- Del-Trib -- R.B. Agro Milling (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 3365/DEL/2023 and ITA No. 3366/DEL/20232025 TaxPub(DT) 3149 (Del-Trib) 18-Sep-2025 -- Section : 132(1) 153A 143(2) 139(1) 6 90(3) 2(31) 4 29 57 92C 4(1) 2(15) 2(11) 2(12) -- Del-Trib -- Pradeep Wig v. ACITITAs No. 405 to 411/Del/2021, ITAs No. 153/Del/2022, 716/Del/2021 & 165/Del/2022, ITAs No. 412 to 418/Del/2021, ITAs No. 163/Del/2022, 715/Del/2021 & 164/Del/2022, BMA No. 05/Del/2022, BMA No. 09/Del/2022, BMA No. 06/Del/2022, BMA No. 10/Del/2022, B2025 TaxPub(DT) 3138 (Del-Trib) 18-Sep-2025 -- Section : 250 153C 127 69C 115BBE 37 132 69A 153D 153A 143(3) 153B -- Del-Trib -- Parnika Commercial & Estate (P) Ltd. v. DCIT Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 4494/DEL/2024, ITA No. 4476/DEL/2024, ITA No. 4474/DEL/2024 and ITA No. 4600/DEL/20242025 TaxPub(DT) 3131 (Del-Trib) 18-Sep-2025 -- Section : 250 143(3) 153A 132(4) 153D 115BBE 69 145(3) 144 142(1) 143(2) 131(1A) 68 271 -- Raipur Bench -- NRVS Steels Ltd. v. Dy. CIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 05/RPR/2021 and ITA No. 08/RPR/20212025 TaxPub(DT) 3127 (Raipur Bench) 18-Sep-2025 -- Section : 143(3) 144C 149 148 35(2AB) 282 148A 13 13(1) 282A 143(1) 35E(3) 119 148A(b) -- Del-HC -- Maruti Suzuki India Ltd. v. Dy. CIT Petition AllowedW.P. (C) No. 9786/20162025 TaxPub(DT) 3114 (Del-HC) 18-Sep-2025 -- Section : 263 249(4)(a) 14A 36(1)(va) 2(24)(x) 10 10(34) 139(1) 43B 143(3) 10AA 115JB 14 -- Hyd-Trib -- Asstt. CIT v. Lycos Internet Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 1550/Hyd/20172025 TaxPub(DT) 3108 (Hyd-Trib) 18-Sep-2025 -- Section : 148 147/148 -- Del-Trib -- Karan Anand v. ITO Assessee Appeal AllowedITA No. 3624/DEL/20232025 TaxPub(DT) 3103 (Del-Trib) 18-Sep-2025 -- Section : 250 147 144B 148/147 149(1)(b) 151A 143(3) 148A(d) 1448 148A(b) 147read 3(1) 1 -- Raipur Bench -- Kamlesh Kukreja v. ITO Assessee Appeal AllowedITA No. 379/RPR/20242025 TaxPub(DT) 3102 (Raipur Bench) 18-Sep-2025 -- Section : 148A(d) 69A -- Kol-Trib -- ITO v. Prakash Chandra Saha Revenue Appeal DismissedITA No. 1585/KOL/20242025 TaxPub(DT) 3080 (Kol-Trib) 18-Sep-2025 -- Section : 143(3) 144C 144B 144C(13) 144C(5) 153 36(1)(vii) 2(22)(e) 234 270A 36(2) 37 92 -- Del-Trib -- GFK Nielsen India (P) Ltd. v. NFAC Assessee Appeal Partly AllowedITA No. 4175/DEL/20242025 TaxPub(DT) 3062 (Del-Trib) 18-Sep-2025 -- Section : 115-O 154 237 239 143(1) 246A -- Bom-HC -- Fcbulka Advertising (P) Ltd. v. Asstt. CIT Petition DisposedWrit Petition No. 3442 of 20222025 TaxPub(DT) 3054 (Bom-HC) 18-Sep-2025 -- Section : 143(3) 144B 14A 145 40(a)(ia) 143(2) 142(1) 36(1)(iii) 28 10(2) 133 43B 145(1) -- Del-Trib -- DCIT v. DLF Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedI.T.A. Nos. 711/Del/2024 and I.T.A. Nos. 673/Del/20242025 TaxPub(DT) 3047 (Del-Trib) 18-Sep-2025 -- Section : 250 143(1) 68 143(2) 115BBE 69A 144 143(3) 145(2) 69A) 68) -- Raipur Bench -- Dy. CIT v. G.K. Autowheels (P) Ltd. Appeal DismissedITA No. 316/RPR/20242025 TaxPub(DT) 3036 (Raipur Bench) 18-Sep-2025 -- Section : 250 143(3) 143(3)/147 68 147 10(38) 69C 148 -- Del-Trib -- Cellcap Invofin India (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 2393/Del/20242025 TaxPub(DT) 3019 (Del-Trib) 18-Sep-2025 -- Section : 144C(1) 92CA(3) 234D 244A 270A 234B/234D 143(2) 40A(7) 143(3) 292B 154 -- Del-Trib -- Bharti Airtel Ltd. v. Dy. CIT Appeal AllowedITA Nos. 1670 and 1671/Del/20222025 TaxPub(DT) 3012 (Del-Trib) 18-Sep-2025 -- Section : 255(4) 153A 132(1) 158BB 68 40(a)(ia) 132(4) 133A 142(1) 40a(ia) 132A 143(3) 1 -- Ahd-Trib -- Asstt. CIT v. Benefit Tradelink Ltd. Assessee Appeal Partly AllowedI.T(SS).A. No. 535/Ahd/2019, I.T(SS).A. No. 506/Ahd/2019, I.T(SS).A. No. 507/Ahd/2019, I.T(SS).A. No. 508/Ahd/2019, I.T(SS).A. No. 565/Ahd/2019, I.T(SS).A. No. 558/Ahd/2019, I.T(SS).A. No. 501/Ahd/2019, I.T(SS).A. No. 502/Ahd/2019, I.T(SS). A. No. 52025 TaxPub(DT) 3010 (Ahd-Trib) 18-Sep-2025 -- Section : 143(3) 14A 254 80-IB 37(1) -- Del-Trib -- Sara International (P) Ltd. v. Addl. CIT Assessee Appeal Partly Allowed Revenue Appeal Partly AllowedITA Nos. 3307 & 1974/Del/20192023 TaxPub(DT) 7674 (Del-Trib) 15-Sep-2025 -- ... 2025 TaxPub(GST) 2709 (SC) Pradeep Goyal v. UOI & Ors. , SCWrit Petition(s) (Civil) No(s). 258/2021 15-Sep-2025 -- ... 2025 TaxPub(GST) 2666 (SC) UOI & Ors. v. Zydus Wellness Products Ltd. , SCSpecial Leave to Appeal (C) No(s). 18008-18009/2025 15-Sep-2025 -- Section 67 Section 74... 2025 TaxPub(GST) 2663 (Bom-HC) Tulsi Pulses v. UOI , Bom-HCWrit Petition No. 1603 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2661 (Mad-HC) Star Industries v. STO , Mad-HCW.P. (MD) No. 20087 of 2025 and W.M.P. (MD) Nos. 15453 and 15455 of 2025 15-Sep-2025 -- Section 30... 2025 TaxPub(GST) 2647 (Uttarakhand-HC) River View Restaurant v. State of Uttarakhand & Ors. , Uttarakhand-HCWrit Petition (M/B) No. 560 of 2025 15-Sep-2025 -- Section 75 Section 50(1) Section 161 Section 79(1)(c) Rule 145... 2025 TaxPub(GST) 2641 (Ori-HC) Niranjan Sahu v. Addl. STO , Ori-HCW.P. (C) No. 15224 of 2025 15-Sep-2025 -- Section 128A Section 73(1) Section 20... 2025 TaxPub(GST) 2638 (Del-HC) New Excellent Televentures LLP v. UOI & Ors. , Del-HCW.P. (C) No. 10506/2025 15-Sep-2025 -- Section 16 Section 11(1) Section 243W Section 2(69)... 2025 TaxPub(GST) 2637 (SC) Nepra Resources Management (P) Ltd. v. State of Gujarat & Ors. , SCSpecial Leave Petition (Civil) Diary No(s). 30566/2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2633 (HP-HC) Hindustan Construction Co. Ltd. v. UOI & Ors. , HP-HCCWP No. 1827 of 2024 15-Sep-2025 -- Rule 86A... 2025 TaxPub(GST) 2631 (Mad-HC) Guruvammal Tex v. Asstt. CST , Mad-HCW.P. (MD) No. 21209 of 2025 and W.M.P. (MD) Nos. 16371 and 16372 of 2025 15-Sep-2025 -- Section 29 Rule 22(3) Rule (1) Rule 21A]2... 2025 TaxPub(GST) 2628 (Del-HC) Gagan Deep Singh v. Commr. of CGST , Del-HCW.P. (C) No. 10725/2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2622 (All-HC) Deen Dayal Upadhyay v. State of U.P. & Anr. , All-HCWrit Tax No. 3576 of 2025 15-Sep-2025 -- Section 73... 2025 TaxPub(GST) 2621 (All-HC) Chaudhary Auto Agency v. State of Uttar Pradesh & Ors. , All-HCWrit Tax No. 3822 of 2025 15-Sep-2025 -- Section 107 Rule 23 Rule 21(b) Rule 29(2)(e)... 2025 TaxPub(GST) 2612 (All-HC) Baba Industries v. UOI , All-HCWrit Tax No. 713 of 2025 15-Sep-2025 -- Section 161... 2025 TaxPub(GST) 2608 (Mad-HC) Alan Info Services (P) Ltd. v. STO , Mad-HCW.P. (MD) Nos. 20618 to 20620 of 2025 and W.M.P. (MD) Nos. 15957, 15961 &15962 of 2025 15-Sep-2025 -- Section 73 Section 161... 2025 TaxPub(GST) 2607 (Mad-HC) A.A.A. Traders v. Dy. STO , Mad-HCW.P. (MD) No. 21356 of 2025 and W.M.P. (MD) Nos. 16484 & 16485 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2568 (AP-HC) Agarwal Iron & Steel Traders v. Asstt. CST , AP-HCW.P. Nos. 8119, 8120, 8123 & 8126 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2567 (AP-HC) Andhra Pradesh State Agro Industries Development Corpn. Ltd. v. State of Andhra Pradesh , AP-HCW.P. No. 10415 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2566 (AP-HC) Imperial Granites (P) Ltd. v. Dy. Commissioner , AP-HCW.P. No. 9983 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2565 (AP-HC) K.G. Babu Naidu v. Asstt. CST , AP-HCW.P. No. 27620 of 2022 15-Sep-2025 -- ... 2025 TaxPub(GST) 2564 (AP-HC) Raghavendra Infra & Logistics v. Asstt. CST , AP-HCW.P. No. 12879 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2563 (AP-HC) Vijaya Enterprises v. Asstt. CST , AP-HCW.P. No. 11971 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2562 (AP-HC) Venkateswara Sanitary v. Asstt. Commr. , AP-HCW.P. No. 11761 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2561 (AP-HC) Sitech Engineers (P) Ltd. v. State of Andhra Pradesh , AP-HCW.P. No. 11625 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2560 (AP-HC) G. Mallaiah v. Asstt. Commr. , AP-HCW.P. No. 12919 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2559 (AP-HC) Ananya Granites v. Asstt. CST , AP-HCW.P. No. 12098 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2558 (AP-HC) Monarch Industries v. State of Andhra Pradesh , AP-HCW.P. No. 12514 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2557 (AP-HC) Katyayani Constructions v. Asstt. Commr. , AP-HCW.P. No. 11736 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2556 (AP-HC) Naga Venkata Mallikarjuna Rao Dosapati v. Asstt. CST (FAC) , AP-HCW.P. No. 12459 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2461 (SC) UOI v. Heritage Foods Ltd. & Anr. , SCSpecial Leave Petition (Civil) Diary No. 30600/2025 15-Sep-2025 -- Section 29 Section 107... 2025 TaxPub(GST) 2459 (All-HC) Suraj Kumar Upadhyay v. State of U.P. & Ors. , All-HCWrit Tax No. 1356 of 2024 15-Sep-2025 -- Section 73 Rule 112 Rule 112(1)... 2025 TaxPub(GST) 2457 (Cal-HC) Suchismita Maji v. Asstt. Commr. of CGST & CX , Cal-HCWPA 4133 of 2025 15-Sep-2025 -- Section 129 Section 129(3)... 2025 TaxPub(GST) 2456 (Mad-HC) STP Ltd. v. Dy. STO , Mad-HCW.P. (MD) No. 17094 of 2025 and W.M.P. (MD) No. 12961 and 12962 of 2025 15-Sep-2025 -- Section 107 Section 107(7)... 2025 TaxPub(GST) 2454 (Del-HC) Sarabjeet Singh v. Commr. of SGST , Del-HCW.P. (C) No. 10392/2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2453 (SC) Adinath Enterprises v. Jt. Commr. of Central Tax & GST , SCSpecial Leave to Appeal (C) No. 17635/2025 15-Sep-2025 -- Section 107 Rule 25... 2025 TaxPub(GST) 2452 (Cal-HC) Shree Balaji Polycon & Ors. v. Asstt. CST , Cal-HCWPA 16796 of 2024 and CAN 2 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2451 (Del-HC) Shiningkart Ecommerce (P) Ltd. v. UOI & Ors. , Del-HCW.P. (C) No. 9111/2025 & CM Appl. 38746/2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2445 (Bom-HC) Sainath Clearing & Shipping Co. v. UOI & Ors. , Bom-HCWrit Petition No. 341 of 2025 15-Sep-2025 -- Section 73... 2025 TaxPub(GST) 2442 (Cal-HC) Ralco Synergy (P) Ltd. v. State of West Bengal & Ors. , Cal-HCWPA 242 of 2025 15-Sep-2025 -- Section 39 Section 118... 2025 TaxPub(GST) 2441 (MP-HC) Rajmal Indermal v. UOI & Ors. , MP-HCWrit Petition No. 29665 of 2023 15-Sep-2025 -- ... 2025 TaxPub(GST) 2439 (Jhar-HC) Raaj Jaiswal v. Directorate General of GST Intelligence , Jhar-HCA.B.A. No. 8095 of 2024 15-Sep-2025 -- ... 2025 TaxPub(GST) 2437 (Mad-HC) Proteck Machinery (P) Ltd. v. Asstt. CST , Mad-HCWrit Petition No. 22710 of 2025 and WMP. Nos. 25545 & 25547 of 2025 15-Sep-2025 -- Section 73 Rule 142... 2025 TaxPub(GST) 2436 (Karn-HC) Prabu Trading Co. v. Asstt. CCT , Karn-HCWrit Petition No. 13437 of 2025 (T-RES) 15-Sep-2025 -- Section 73 Section 161 Section 14... 2025 TaxPub(GST) 2435 (Mad-HC) NTC Infrastructure & Engineering (P) Ltd. v. Asstt. CST , Mad-HCW.P. (MD) Nos. 16184 and 16185 of 2025 and W.M.P. (MD) Nos. 12260, 12261, 12270 and 12271 of 2025 15-Sep-2025 -- Section 73(9) Section 107... 2025 TaxPub(GST) 2431 (Cal-HC) Nanda Kishor Saha @ Nand Kishore Saha v. UOI & Ors. , Cal-HCW.P.A. 13982 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2430 (Karn-HC) N.H. & Co. v. Asstt. CCT , Karn-HCWrit Petition No. 17126 of 2025 (T-RES) 15-Sep-2025 -- Section 129(3)... 2025 TaxPub(GST) 2429 (All-HC) Metloy Cast v. Addl. Commr. Grade 2 & Anr. , All-HCWrit Tax No. 1402 of 2024 15-Sep-2025 -- ... 2025 TaxPub(GST) 2423 (Mad-HC) Sreevaari Agencies v. Dy. STO , Mad-HCW.P. (MD) No. 18438 of 2025 and W.M.P. (MD) No. 14140 of 2025 15-Sep-2025 -- Section 122(1A) Section 74 Section 75(4)... 2025 TaxPub(GST) 2422 (Mad-HC) Laxmi Rolling & Strips (P) Ltd. v. STO , Mad-HCW.P. Nos. 37428, 37434, 37432, 37411 & 37420 of 2024 and W.M.P. Nos. 40433, 40441, 40442, 40440, 40418 & 40426 of 2024 15-Sep-2025 -- ... 2025 TaxPub(GST) 2421 (Mad-HC) Lakshmi Road & Infra v. Dy. STO , Mad-HCW.P. No. 26147 of 2025 and W.M.P. No. 29439 & 29441 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2420 (Tel-HC) Lakshmi Bhanu Steel Traders v. Asstt. CST , Tel-HCWrit Petition No. 16297 of 2025 15-Sep-2025 -- Section 107(6) Section 112 Section 78 Section (8)... 2025 TaxPub(GST) 2419 (Del-HC) Kusum Healthcare (P) Ltd. v. Asstt. Commr. , Del-HCW.P. (C) No. 3889/2025 & CM Appl. 18075/2025 15-Sep-2025 -- Section 74 Section 50 Section 20 Section 122(2)(b)... 2025 TaxPub(GST) 2418 (MP-HC) Khalghat Sendhwa Tollways (P) Ltd. v. UOI & Ors. , MP-HCWrit Petition No. 25098 of 2025 15-Sep-2025 -- Section 100 Section 99 Section (1) Section 97 Section 97(2)(d) Section 98... 2025 TaxPub(GST) 2417 (AAR-WB) Kaniska Engineering Industries LLP., In re , AAR-WBCase No. WBAAR 03 of 2025-26, Order No. 06/WBAAR/2025-26 15-Sep-2025 -- Section 73(2)... 2025 TaxPub(GST) 2416 (Tel-HC) K. Madhukar Co. v. Asstt. CST , Tel-HCWrit Petition No. 10895 of 2025 15-Sep-2025 -- Section 161... 2025 TaxPub(GST) 2415 (Mad-HC) JR Enterprises v. STO , Mad-HCW.P. (MD) No. 18365 of 2025 and W.M.P. (MD) No. 14082 of 2025 15-Sep-2025 -- Section 112 Section 78 Section 112(8)... 2025 TaxPub(GST) 2414 (P&H-HC) Raghu Steel (India) v. State of Punjab & Ors. , P&H-HCCWP-18259-2025 15-Sep-2025 -- Section 161... 2025 TaxPub(GST) 2410 (Uttarakhand-HC) J.V.M. Industries v. State of Uttarakhand & Ors. , Uttarakhand-HCWrit Petition (M/B) No. 120 of 2025 15-Sep-2025 -- Section 74 Section 107... 2025 TaxPub(GST) 2408 (Mad-HC) Bullmenn Motors v. Dy. CCT & Anr. , Mad-HCW.P. No. 25730 of 2025 and W.M.P. Nos. 28919 & 28920 of 2025 15-Sep-2025 -- Section 75(4)... 2025 TaxPub(GST) 2407 (Mad-HC) Hameem Trading Co. v. Asstt. CST , Mad-HCW.P. No. 24803 of 2025 and W.M.P. Nos. 27959 & 27960 of 2025 15-Sep-2025 -- Section 161 Rule 80... 2025 TaxPub(GST) 2406 (Mad-HC) JKS Construction v. STO , Mad-HCW.P. (MD) No. 18952 of 2025 and W.M.P. (MD) No. 14515 of 2025 15-Sep-2025 -- Section 107... 2025 TaxPub(GST) 2405 (Mad-HC) Shri Hari Gases v. Dy. STO , Mad-HCW.P. (MD). No. 18180 of 2025 and W.M.P. (MD). No. 13935 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2404 (Mad-HC) Sivan Hallow Bricks v. STO , Mad-HCW.P. (MD) No. 17086 of 2025 and W.M.P. (MD) Nos. 12957 and 12959 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2401 (Mad-HC) Irish Health Care v. Appellate Dy. CST (GST) , Mad-HCW.P. (MD) No. 18375 of 2025 and W.M.P. (MD) Nos. 14101 & 14102 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2400 (Mad-HC) Inventaa Associates v. CTO , Mad-HCW.P. No. 22265 of 2025 and W.M.P. Nos. 25046 & 25048 of 2025 15-Sep-2025 -- Section 107(1)... 2025 TaxPub(GST) 2399 (Bom-HC) Indian Oil Corpn. Ltd. v. UOI , Bom-HCWrit Petition No. 1463 of 2025 15-Sep-2025 -- Section 25(4)... 2025 TaxPub(GST) 2398 (SC) UOI & Anr. v. B Braun Medical India (P) Ltd. & Ors. , SCSpecial Leave to Appeal (C) No. 17790/2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2397 (SC) UOI & Ors. v. Tirth Agro Technology (P) Ltd. & Ors. , SCSpecial Leave Petition (Civil) Diary No. 31632/2025 15-Sep-2025 -- Section 483... 2025 TaxPub(GST) 2395 (Raj-HC) Vikas Sain v. State of Rajasthan , Raj-HCS.B. Criminal Miscellaneous Bail Application No. 6773 / 2025 15-Sep-2025 -- Section 122(1) Section 107... 2025 TaxPub(GST) 2394 (Del-HC) Vinod Kumar Goyal v. Pr. CCT , Del-HCW.P. (C) No. 7395/2025 & CM Appl. 33180/2025, CM Appl. 33181/2025, W.P. (C) No. 7465/2025 & CM Appl. 33369/2025, CM Appl. 33370/2025, W.P. (C) No. 7488/2025 & CM Appl. 33427/2025, CM Appl. 33428/2025 15-Sep-2025 -- Section 74... 2025 TaxPub(GST) 2390 (AP-HC) SMS Ltd. v. UOI & Ors. , AP-HCWrit Petition No. 13275/2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2386 (Mad-HC) Arbutham Printers v. Dy. STO , Mad-HCW.P. (MD) No. 17911 of 2025 and W.M.P. (MD) No. 13707 of 2025 15-Sep-2025 -- Section 161 Section 14 Section 107... 2025 TaxPub(GST) 2385 (Mad-HC) Sri Mahalakshmi Construction v. STO , Mad-HCW.P. (MD). No. 18202 of 2025 and W.M.P. (MD). No. 13972 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2384 (Del-HC) Steelex Enterprises v. Asstt. Commr., Ward 61, DGST , Del-HCW.P. (C) No. 8295/2025 & CM Appl. No. 36101/2025 15-Sep-2025 -- Section 16(2)(c) Section 16(4)... 2025 TaxPub(GST) 2381 (Ker-HC) Hercules Automobiles International (P) Ltd. v. UOI , Ker-HCWP (C) No. 21131 of 2025 15-Sep-2025 -- Section 73(9) Section 20... 2025 TaxPub(GST) 2376 (Cal-HC) Global Enterprise v. Addl. Commr. of CGST & CE , Cal-HCM.A.T. 917 of 2025 with I.A. No. CAN 1 of 2025 15-Sep-2025 -- ... 2025 TaxPub(GST) 2375 (Mad-HC) Eximio Services & Solutions (P) Ltd. v. Superintendent of GST & CE , Mad-HCW.P. No. 20608 of 2025 and W.M.P. Nos. 23228, 23229, 23231 & 23232 of 2025 15-Sep-2025 -- Section 73(9) Section 142(1) Section 75(4)... 2025 TaxPub(GST) 2372 (Karn-HC) Drop Total Spirits (P) Ltd. v. Dy. CCT , Karn-HCWrit Petition No. 1520 of 2025 (T-RES)