Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 20-May-2026 -- Section 2(30) Section 8... 2026 TaxPub(GST) 999 (AP-HC) Mytrah Energy India Private Limited v. Union of India, Through Secretary, Ministry of Finance, Department of Revenue, New Delhi, Deputy Commissioner State Tax, Offices of the Joint Commissioner (State Tax), Kurnool, State of Andhra Pradesh, through Its Principal Secretary Revenue (CT-II) Guntur, Goods & Services Tax Council, New Delhi, The Central Board of Indirect Taxes & Customs, New Delhi , AP-HCWrit Petition No. 4725/2023 20-May-2026 -- Section 64... 2026 TaxPub(GST) 998 (Karn-HC) M/s MRK Enterprises v. The Commissioner of Commercial Taxes, Bengaluru & The Assistant Commissioner of Commercial Taxes, Karnataka , Karn-HCWrit Petition No. 7845 0f 2026 (T-Res) 20-May-2026 -- Section 73(9)... 2026 TaxPub(GST) 994 (Karn-HC) M/s. G.S. & Company v. The State of Karnataka, Secretary to the Govt., (GST) (Finance), The Commercial Tax Officer, Asst. Commissioner (GST), Bengaluru , Karn-HCWrit Petition No. 6552 of 2026 (T-Res) 20-May-2026 -- ... 2026 TaxPub(GST) 993 (Karn-HC) M/s. Felicity Adobe LLP. v. Assistant Commissioner of Central Tax, Bangalore East Commissionerate , Karn-HCWrit Petition No. 10343 of 2026 (T-Res) 20-May-2026 -- Section 74... 2026 TaxPub(GST) 991 (Bom-HC) Deepak Chechani v. State of Maharashtra & Ors. , Bom-HCWrit Petition No. 11458 of 2025 20-May-2026 -- Section 483 Section 132... 2026 TaxPub(GST) 990 (Ori-HC) Aparna Santosh Pol v. State of Orissa & Anr. , Ori-HCBLAPL No. 667 of 2026 20-May-2026 -- Section 29(2)(c) Section 73 Section 44 Rule 22 Rule 20 Rule 21A) Rule 214) Rule (1)... 2026 TaxPub(GST) 874 (Gau-HC) Dug Rade v. The Union of India, The Superintendent of Central Goods & Service Tax, Arunachal Pradesh , Gau-HCWP(C)/108/2026 20-May-2026 -- Section 107 Section 169... 2026 TaxPub(GST) 873 (Raj-HC) M/s. Uttam Prakash v. The Union of India, The State of Rajasthan, Appellate Authority, State Tax, Jaipur III, The Assistant Commissioner State Tax, Jaipur , Raj-HCD.B. Civil Writ Petition No. 20749/2025 20-May-2026 -- ... 2026 TaxPub(GST) 872 (Gau-HC) M/s. Unii Packagers v. Union of India, The Commissioner of CGST & Central Excise, Guwahati, The Assistant Commissioner of Central Goods & Services Tax, Tezpur , Gau-HCWP(C)/5602/2025 20-May-2026 -- Section 128A... 2026 TaxPub(GST) 871 (Mad-HC) M/s U.K. Security Services, Represented by its Proprietor Umashankar Kishore Pandy v. The Deputy State Tax Officer-2, The State Tax Officer, The Deputy Commissioner (ST), Chengalpattu , Mad-HCW.P. No. 10645 of 2026 and W.M.P. Nos. 11548 & 11550 of 2026 20-May-2026 -- Section 73... 2026 TaxPub(GST) 870 (Mad-HC) City Union Bank Limited v. The Commercial Tax Officer, The Assistant Commissioner (ST) (FAC), Tamil Nadu , Mad-HCWP(MD). No. 8356 of 2026 and WMP(MD) Nos. 6819 and 6820 of 2026 20-May-2026 -- Section 107... 2026 TaxPub(GST) 869 (Mad-HC) AP Tec Represented by its Managing Partner M. Ananda Kumar v. Deputy State Tax Officer-1 (ST), (also known as Deputy Commercial Tax Officer), Coimbatore , Mad-HCW.P. No. 10610 of 2026 and W.M.P. Nos. 11501 & 11505 of 2026 20-May-2026 -- ... 2026 TaxPub(GST) 868 (Mad-HC) The Titan Foundation for Education (The Titan School), Represented by its Principal V. Deepa v. State Tax Officer (DAU-2), Hosur , Mad-HCW.P. Nos. 9835, 9840, 9843, 9849, 9853, 9855 & 9858 of 2026 and W.M.P. Nos. 10602, 10603, 10606, 10608, 10611, 10612, 10617, 10618, 10619, 10620, 10623, 10624, 10628 & 10629 of 2026 20-May-2026 -- Section 2(b)... 2026 TaxPub(GST) 867 (Jhar-HC) M/s Techno Electric & Engg. Co. Ltd. v. The State of Jharkhand, Avinash Kumar, Managing Director, Jharkhand Bijli Vitran Nigam Limited, Theophil Kullu, Finance Controller, JBVNL , Jhar-HCCont. Case (Cvl) Nos. 150 & 152-154 of 2024 20-May-2026 -- Section 132 Section 437 Section 480... 2026 TaxPub(GST) 866 (Tel-HC) Sri Pavan Madanlal v. The Superintendent of Central GST, Anti Evasion, Medchal GST Commissionerate, Hyderabad , Tel-HCCriminal Petition No. 3776 of 2026 20-May-2026 -- Section 132(1)(i) Section 437 Section 480... 2026 TaxPub(GST) 865 (Tel-HC) Sri Jagadish Upadhyay v. The Superintendent of Central GST, Anti Evasion, Medchal GST Commissionerate, Hyderabad , Tel-HCCriminal Petition No. 3560 of 2026 20-May-2026 -- ... 2026 TaxPub(GST) 864 (Mad-HC) M/s. Sri Gemini Enterprises, Rep by its Proprietor J. Ramachandran v. The Commercial Tax Officer (State), The Deputy Commercial Tax Officer, Chennai , Mad-HCW.P. No. 10507 of 2026 and W.M.P. Nos. 11336 & 11368 of 2026 20-May-2026 -- Section 107... 2026 TaxPub(GST) 863 (SC) M/s. Simla Gomti Pan Products Pvt. Ltd. v. Commissioner of State Tax, U.P. & Ors. , SCSpecial Leave to Appeal (C) No(s). 5266/2026 @ Diary Number 2141/2026 20-May-2026 -- ... 2026 TaxPub(GST) 859 (SC) M/s. Shri Baba Traders v. State of Uttar Pradesh & Ors. , SCSpecial Leave to Appeal (C) No(s). 10780/2026 with SLP(C) No. 10757/2026 20-May-2026 -- Section 75(4) Section 33A... 2026 TaxPub(GST) 858 (Guj-HC) Shree Gurukrupa Tradelink Private Limited v. State of Gujarat & Anr. , Guj-HCR/Special Civil Application No. 6483 of 2024 20-May-2026 -- Section 75(4) Rule 96(5A)... 2026 TaxPub(GST) 857 (Guj-HC) SFC Global Commodity Private Limited v. Union of India & Ors. , Guj-HCR/Special Civil Application No. 1553 of 2026 20-May-2026 -- Section 130 Section 108 Section 129(1)(a) Section 108(1)... 2026 TaxPub(GST) 855 (Karn-HC) M/s. S.P. Metals v. Additional Commissioner of Commercial Taxes, (SMR) -1, Bengaluru, Joint Commissioner of Commercial Taxes, (Vigilance), Bengaluru, Commercial Tax Officer (Vigilance) -32, Bengaluru, Commissioner of Commercial Taxes, Bengaluru , Karn-HCWrit Petition No. 4273 of 2026 (T-RES) C/W Writ Petition No. 4225 of 2026 (T-RES) 20-May-2026 -- Section 16(4) Section 16(1) Section 16(2)... 2026 TaxPub(GST) 852 (Bom-HC) Rajkala Enterprises Pvt. Ltd. & Anr. v. Union of India & Ors. , Bom-HCWrit Petition No. 1955 of 2024 20-May-2026 -- Rule 86A Rule 86A(3)... 2026 TaxPub(GST) 849 (Bom-HC) NZS Traders Pvt. Ltd. v. Union of India & Ors. , Bom-HCWrit Petition No. 4815 of 2024 20-May-2026 -- Section 107... 2026 TaxPub(GST) 848 (Guj-HC) Nscindia Logistics Private Ltd. v. State of Gujarat & Ors. , Guj-HCR/Special Civil Application No. 17378 of 2025 20-May-2026 -- ... 2026 TaxPub(GST) 847 (Bom-HC) M/s. Noor Timber, through Proprietor v. The Commissioner of CGST, Central Excise & Anr. , Bom-HCWrit Petition No. 8778 of 2025 20-May-2026 -- Section 128A Rule 164(10)... 2026 TaxPub(GST) 846 (Mad-HC) M/s. Sri Neelakanda Vinayaga Urakkadai Represented by its Proprietor Jayaraman Neelakandan v. The Assistant Commissioner (ST), Pudukkottai , Mad-HCW.P. (MD). No. 6897 of 2026 20-May-2026 -- Section 97(1) Section 100 Rule 104(1) Rule 106(1)... 2026 TaxPub(GST) 845 (Tel-HC) M/s. Navya Nuchu v. The State of Telangana Rep. by its Principal Secretary, Hyderabad & Ors. , Tel-HCWrit Petition No. 36611 of 2025 20-May-2026 -- Section 482 Section 70 Section 69 Section 6(2)(b) Section 132... 2026 TaxPub(GST) 826 (Chhattisgarh-HC) Harish Wadhwani v. Directorate General of GST Intelligence (DGGI), Raipur, Principal Commissioner, CGST & Central Excise, Raipur , Chhattisgarh-HCMCRCA No. 265 of 2026 20-May-2026 -- Section 74 Section 65(6) Rule 42... 2026 TaxPub(GST) 824 (Bom-HC) Disha Construction v. Joint Commissioner of CGST, Central Excise, Audit & Ors. , Bom-HCWrit Petition No. 917 of 2025 20-May-2026 -- Section 107... 2026 TaxPub(GST) 821 (Mad-HC) Dharun v. The Deputy Commissioner (ST) (GST) (Appeal), The State Tax Officer, Erode, Tamil Nadu , Mad-HCWP No. 10126 of 2026 and WP No. 10128 of 2026, WP No. 10130 of 2026 20-May-2026 -- Section 107 Rule 108... 2026 TaxPub(GST) 720 (AP-HC) Harsha Trading Private Limited v. The Additional Commissioner of Central Tax, Guntur, The Assistant Commissioner of Central Tax, Visakhapatnam, Union of India , AP-HCWrit Petition No. 3980 of 2026 20-May-2026 -- ... 2026 TaxPub(GST) 719 (Karn-HC) Hardcore Securitys v. The Commissioner of Commercial Taxes, Bengaluru, The Commercial Tax Officer, Bengaluru, The Joint Commissioner of Commercial Taxes (Appeals) -02, Bengaluru , Karn-HCWrit Petition No. 3739 of 2026 (T-RES) 20-May-2026 -- Section 29(2)(c) Section 73 Section 44 Rule 22 Rule 20 Rule 21A) Rule (1)... 2026 TaxPub(GST) 718 (Gau-HC) M/s. Ganapati Enterprise & Sri Bhargab Saikia v. The State of Assam, The Principal Commissioner, Assam, The Joint Commissioner of State Tax (Appeals), Nagaon, The Assistant Commissioner of State Tax, Nagaon , Gau-HCWP(C)/1269/2026 20-May-2026 -- Section 107(6)... 2026 TaxPub(GST) 714 (Karn-HC) Commissioner (Appeals), Commissioner of Central Tax (Appeal), Mysore, The Joint Commissioner of Central Tax, Karnataka v. M/s. Trinity Beverages Private Limited , Karn-HCWrit Appeal No. 1997 of 2025 (T-RES) 20-May-2026 -- Section 63 Section 74 Rule 100(2)... 2026 TaxPub(GST) 713 (Mad-HC) C. Kandasamy S/o. Chinnakavundar v. The State Tax Officer, Tamil Nadu , Mad-HCW.P. No. 9847 of 2026 and W.M.P. Nos. 10614 and 10615 of 2026 20-May-2026 -- Section 29 Section 83... 2026 TaxPub(GST) 711 (Bom-HC) Bi-Chem India Private Limited v. Union of India , Bom-HCWrit Petition (L) No. 7331 of 2026 20-May-2026 -- ... 2026 TaxPub(GST) 710 (Karn-HC) M/s. Bhawar Life Style v. Assistant Commissioner Central Tax, Bengaluru, The Commissioner of Central Tax, Bangalore , Karn-HCWrit Petition No. 1664 of 2026 (T-RES) C/W Writ Petition No. 1729 of 2026 (T-RES) 20-May-2026 -- Section 73 Section 61 Section 61(3) Section 169(1)(d) Section 129... 2026 TaxPub(GST) 708 (MP-HC) Ashutosh Kumar Singh v. Union of India & Ors. , MP-HCWrit Petition No. 17035 of 2025 20-May-2026 -- Section 65B(44) Rule 2... 2026 TaxPub(GST) 706 (Karn-HC) M/s. Architecture Paradigm Pvt. Ltd. v. Union of India, Through Its Secretary (Revenue), Ministry of Finance, New Delhi, The Assistant Commissioner of Central Tax, Bengaluru , Karn-HCWrit Petition No. 4168 of 2026 (T-RES) 20-May-2026 -- Section : -- SC -- Commissioner of Income Tax (LTU) v. Tata Motors Ltd. Petition DismissedSpecial Leave Petition (Civil) Diary No. 23176/20262026 TaxPub(DT) 3628 (SC) 20-May-2026 -- Section : -- SC -- Principal Commissioner of Income Tax-2, Kolkata v. M/s. Purple Suppliers Pvt. Ltd. Application DisposedSpecial Leave Petition (Civil) 16591/2026 @ Diary No(s). 24803/20262026 TaxPub(DT) 3627 (SC) 20-May-2026 -- Section : -- SC -- The Deputy Commissioner of Income Tax (TDS) v. District Mining Officer, Dantewada Application DisposedSpecial Leave Petition (Civil) 16991/2026 @ Diary No(s). 3349/20262026 TaxPub(DT) 3626 (SC) 20-May-2026 -- Section : -- SC -- Deputy Commissioner of Income Tax, Central Circle 2(1) v. M/s. Mahamaya Steel Industries Ltd. Application DisposedSpecial Leave Petition (Civil) 16407/2026 @ Diary No(s). 21814/20262026 TaxPub(DT) 3625 (SC) 20-May-2026 -- Section : -- SC -- The Principal Commissioner of Income Tax 1 v. Sanjaykumar Damjibhai Gangani Application DisposedSpecial Leave Petition (Civil) 16892/2026 @ Diary No(s). 23191/20262026 TaxPub(DT) 3624 (SC) 20-May-2026 -- Section : -- SC -- M/s. Agroha Fincap Ltd. v. Pr. Commissioner of Income Tax Application DisposedSpecial Leave Petition (Civil) 16510-16511/2026 (@ Diary No(s). 20867/2026)2026 TaxPub(DT) 3623 (SC) 19-May-2026 -- Section : 9(1)(vi) 9(2) 144C(8) 19 9(vi)(b) 90(vii)(b) -- Del-Trib -- Amphenol FCI Asia Pte. Ltd. (Formerly known as FCI Asia Pte. Ltd.) v. ACIT, Circle Int. Tax 1(1)(1), New Delhi Appeal Partly AllowedITA Nos. 1851/Del/2022, 1852 & 2056/Del/2025, 814 & 3002/Del/20232026 TaxPub(DT) 3930 (Del-Trib) 19-May-2026 -- Section : 143(3) 10(38) 68 115BBE) 271(1)(c) 69C 155BBE -- Del-Trib -- Smt. Neha Salwan v. Income Tax Officer, Ward-40(2), Delhi Assessee Appeal DismissedITA No. 2958/Del/20242026 TaxPub(DT) 3929 (Del-Trib) 19-May-2026 -- Section : 143(3) 68 143(2) 133(6) 131 133(1) 250(4) 250(6) 251(1)(a) 246A 251(2) -- Mum-Trib -- Dy. Commissioner of Income Tax - 1(1)(1), Mumbai v. M/s. Giri Prime Housing Properties Private Limited Revenue Appeal AllowedI.T.A. No. 3839/Mum/20252026 TaxPub(DT) 3928 (Mum-Trib) 19-May-2026 -- Section : 28 -- Del-Trib -- Corteva Agriscience Seeds Pvt. Ltd. (formerly known as PHI Seeds Private Limited) v. Addl. CIT, Delhi Appeal DismissedITA Nos. 1575 & 7375/Del/2018, ITA No. 9205/Del/20192026 TaxPub(DT) 3927 (Del-Trib) 19-May-2026 -- Section : 250 143(3) 14A 143(2) 10(38) 115JB 8D -- Del-Trib -- Pragati Automotive Engineers Private Limited v. Income Tax Officer, Ward 20(1), New Delhi Assessee Appeal Partly AllowedITA No. 281/PUN/20262026 TaxPub(DT) 3926 (Del-Trib) 19-May-2026 -- Section : 250 143(3) 144B 139 143(2) 12A/12AB 11 142(1) 12AB 164(1) 12AB(1)(b) 156 -- Del-Trib -- Spreading Smiles v. ITO, Ward Exemption, Faridabad Assessee Appeal AllowedITA No. 2314/DEL/20262026 TaxPub(DT) 3925 (Del-Trib) 19-May-2026 -- Section : -- Del-Trib -- Metso Outotec India Ltd. v. DCIT, Circle 16(1), New Delhi Appeal DismissedITA No. 1768/Del/20222026 TaxPub(DT) 3924 (Del-Trib) 19-May-2026 -- Section : 80G 12A 80G(5)(ii) -- Del-Trib -- Bab Sarsai Nath Books Bank Welfare Trust, Bhai Kanahaiya Manav Sewa Trust, Haare Ka Sahara Charitable Trust, Animals & Birds Welfare Society, Shree Vishawkarma Timber Merchants & ARA Machine Social Welfare Trust, Kar Sewa Gurudwara Chilla Sahib, Sukhbir Singh Jain Memorial Trust, Sukhbir Singh Jain & Associates, Nandishala Kelnia, Ch. Devi Lal Gaushala, Navjyoti Education Society & Ramhans Charitable Trust v. ITO, Exemption Ward, Rohtak Appeal AllowedITA Nos. 333 to 336, 339 to 343, 346 to 354, 362 & 363/Del/20262026 TaxPub(DT) 3923 (Del-Trib) 19-May-2026 -- Section : 250 271G 92CA(3) 92D 92CIt 92D(3) 273B 92C(1) 40A(2)(b) -- Mum-Trib -- DCIT, Central Circle 1(1), Mumbai v. D. Navinchandra Gems Private Limited Revenue Appeal DismissedITA Nos. 4767 & 4768/Mum/20252026 TaxPub(DT) 3922 (Mum-Trib) 19-May-2026 -- Section : 250 147 144 148A(d) 142(1) 69 271AAC -- Mum-Trib -- Devyani Pravin Solanki v. CIT (Appeals), NFAC (Jurisdictional AO), ITO, Ward 23(1)(1), Mumbai Assessee Appeal AllowedITA No. 9438/Mum/20252026 TaxPub(DT) 3921 (Mum-Trib) 19-May-2026 -- Section : 143(3) 68 133(6) -- Del-Trib -- M/s. MA Projects Pvt. Ltd. v. DCIT, Central Circle-03, New Delhi Assessee Appeal AllowedITA No. 402/Del/20152026 TaxPub(DT) 3920 (Del-Trib) 19-May-2026 -- Section : 143(3) 153B(1)(b) 69 133(6) 68 115BBE -- Del-Trib -- Smt. Bimla Narang, Shri Rakesh Narang & M/s Zevraat (Partnership Concern) v. Deputy Commissioner of Income Tax, Central Circle Karnal, Haryana Assessee Appeal Partly AllowedITA Nos. 213 to 215/Del/20262026 TaxPub(DT) 3919 (Del-Trib) 19-May-2026 -- Section : 144/147 148/147 2(29) 2(11) -- Del-Trib -- Govind v. ITO, Ward 1(3), Gurgaon Appeal AllowedITA No. 257/Del/20262026 TaxPub(DT) 3918 (Del-Trib) 19-May-2026 -- Section : 250 148 148A(d) 143(2) 142(1) 147 144 144B -- Mum-Trib -- Income Tax Officer, Ward-41(4)(4), Mumbai v. Suraj Heights B Co. Op. Housing Society Limited Revenue Appeal DismissedITA No. 1371/Mum./20262026 TaxPub(DT) 3917 (Mum-Trib) 19-May-2026 -- Section : 144 147 142(1) 44AD 69A 115BBE 139(1) 139(4) 148 143(3)/144 142(1)() 139(2) 14 -- Agra-Trib -- Sarvesh Kumar v. ITO, Ward-4(2)(2), Farrukhabad Assessee Appeal AllowedITA No. 452/AGR/20242026 TaxPub(DT) 2375 (Agra-Trib) 19-May-2026 -- Section : 143(3) 56(2)(x) 270A 270A(6) 270A(9) -- Ahd-Trib -- Nalinkant Bhikhalal Pathak v. Income Tax Officer, Ward-1(8), Bhavnagar Assessee Appeal AllowedITA No. 1711/Ahd/20252026 TaxPub(DT) 2374 (Ahd-Trib) 19-May-2026 -- Section : 143(1) 234C 115JB 234B 250(4) -- Ahd-Trib -- Nirma Credit & Capital Pvt. Ltd. v. Income Tax Officer, Ward-3(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 101/Ahd/20252026 TaxPub(DT) 2373 (Ahd-Trib) 19-May-2026 -- Section : 144 144B 250 14A -- Ahd-Trib -- Jitendrakumar Mafatlal Shah v. Income Tax Officer, Ward-3(1)(2), Ahmedabad Assessee Appeal AllowedITA No. 1444/Ahd/20252026 TaxPub(DT) 2372 (Ahd-Trib) 19-May-2026 -- Section : 250 201(1) 201(1A) 133B(2) -- Mum-Trib -- Wind World Financial Consultancy Private Limited v. ITO, TDS Ward 2(3)(3), Mumbai Assessee Appeal AllowedITA No. 5552/Mum/20242026 TaxPub(DT) 2371 (Mum-Trib) 19-May-2026 -- Section : 250 56(2)(x) 50C 50C(2) -- Ahd-Trib -- Ishwarbhai Gordhanbhai Prajapati v. The Income Tax Officer, Ward-3(3)(5), Ahmedabad Assessee Appeal AllowedITA No. 1344/Ahd/20252026 TaxPub(DT) 2370 (Ahd-Trib) 19-May-2026 -- Section : 250 271(1)(c) 143(1) 147 148 144 -- Ahd-Trib -- Navneetbhai Ramanlal Patel v. The ITO, Ward-2(1)(2), Ahmedabad Assessee Appeal AllowedITA No. 223/Ahd/20252026 TaxPub(DT) 2369 (Ahd-Trib) 19-May-2026 -- Section : 250 148 148A(d) 148A(b) 68 234A 234B 234C 234F 272(1)(d) 147 144B 139(1) 80P -- Ahd-Trib -- Savli Taluka Secondary and Higher Secondary Employees Co-op. Credit Society Ltd. v. The Income Tax Officer, Ward-1(2)(2), Vadodara Assessee Appeal AllowedITA No. 1772/Ahd/20242026 TaxPub(DT) 2368 (Ahd-Trib) 19-May-2026 -- Section : 250 12A 12AB(4) 12AB(4)(d) 12AA 13(1)(b) -- Ahd-Trib -- Arhamgachchh Sthanakvasi Jain Sampraday Trust 1, Sarkhej Ahmedabad v. The CIT (Exemption) Assessee Appeal AllowedITA No. 409/Ahd/20252026 TaxPub(DT) 2367 (Ahd-Trib) 19-May-2026 -- Section : 14A 10(23AAB) 10(34) 44 143(3) 144B 115JB 115JB(5A) -- Mum-Trib -- Asst. CIT 14(1)(2), Mumbai v. Star Union Dai-Chi Life Insurance Company Limited Appeal DismissedITA No. 3100/Mum/20252026 TaxPub(DT) 2366 (Mum-Trib) 19-May-2026 -- Section : 250 271(1)(c) 35(2AB) -- Mum-Trib -- Chembond Matertial Technologies Limited v. Deputy Commissioner of Income tax, Circle 6(2)(1), Mumbai Assessee Appeal AllowedITA No. 5229/Mum/20252026 TaxPub(DT) 2365 (Mum-Trib) 19-May-2026 -- Section : 12A 2(15) 12AB 11 -- Chen-Trib -- Iqbal Mohamed Trust v. The CIT (Exemptions), Chennai Appeal AllowedITA No. 539/Chny/20252026 TaxPub(DT) 2364 (Chen-Trib) 19-May-2026 -- Section : 68 69A 143(2) 142(1) 129 131(1A) -- Ahd-Trib -- Dy. CIT, Central Circle-1, Vadodara v. Narayan Jewellers Revenue Appeal Partly AllowedITA No. 1216/Ahd/20252026 TaxPub(DT) 2362 (Ahd-Trib) 19-May-2026 -- Section : 40(a)(ia) 143(2) 142(1) 133(6) 40a(ia) -- Ahd-Trib -- Chamunda Electrical Pvt. Ltd., Palanpur v. The ACIT Assessee Appeal Partly AllowedITA No. 846/Ahd/20232026 TaxPub(DT) 2361 (Ahd-Trib) 19-May-2026 -- Section : 69 147 143(1) -- Ahd-Trib -- Viva Style Fashion (India) Ltd. v. The ITO, Ward- 4(1)(1), Old Ward 4(1)(4), Ahmedabad Assessee Appeal Partly AllowedITA No. 579/Ahd/20252026 TaxPub(DT) 2360 (Ahd-Trib) 19-May-2026 -- Section : 69A 142(1) 144 -- Ahd-Trib -- Karansinh Patel v. The ITO, Ward-2, Dahod Assessee Appeal AllowedITA No. 1566/Ahd/20242026 TaxPub(DT) 2359 (Ahd-Trib) 19-May-2026 -- Section : 115BBE 69D -- Chd-Trib -- Shri Rajiv Kumar v. The ITO, Ward, Sirhind Assessee Appeal Partly AllowedITA No. 1235/CHD/20242026 TaxPub(DT) 2358 (Chd-Trib) 19-May-2026 -- Section : 271D 269SS -- Chd-Trib -- Shri Manjinder Singh Grewal v. The Addl/DCIT, Ludhiana Assessee Appeal AllowedITA No. 1191/CHD/20242026 TaxPub(DT) 2357 (Chd-Trib) 19-May-2026 -- Section : 44AD -- Chd-Trib -- Shri Vishal Kumar v. The ITO, Ward-5, Yamuna Nagar Assessee Appeal AllowedITA No. 494/CHD/20252026 TaxPub(DT) 2356 (Chd-Trib) 19-May-2026 -- Section : 143(2) 142(1) 133(6) 68 -- Kol-Trib -- GRC Garments Partnership Firm v. Income Tax Officer, Ward-1(1), Cuttack Assessee Appeal AllowedITA No. 383/CTK/20252026 TaxPub(DT) 2355 (Kol-Trib) 19-May-2026 -- Section : 115BBE 147 144B 69A 142(1) 250 251 -- Pune-Trib -- M/s Anand Group of Business Money Transfer v. Income Tax Officer, Ward – 4, Satara Assessee Appeal AllowedITA No. 1282/PUN/20252026 TaxPub(DT) 2354 (Pune-Trib) 19-May-2026 -- Section : 80G 80G(5) 80G(5)(vi) 12A -- Pune-Trib -- Jeevan Vidyadan Shikshan V Bahuuddeshiy Sevabhavi Sanstha v. CIT(Exemption), Pune Assessee Appeal AllowedITA No. 2860/PUN/20242026 TaxPub(DT) 2353 (Pune-Trib) 19-May-2026 -- Section : 234B 270A 132(4) 245D(4) -- Mum-Trib -- Rajesh Investments v. DCIT, Central Circle - 6(4), Mumbai Assessee Appeal AllowedITA Nos. 397 & 398/MUM/20252026 TaxPub(DT) 2351 (Mum-Trib) 19-May-2026 -- Section : 12AB 80G(5) -- Hyd-Trib -- Lions MD 320 Leadership Institute, Secunderabad v. The Commissioner of Income Tax (Exemptions), Hyderabad Assessee Appeal AllowedITA Nos. 853 & 852/Hyd./20252026 TaxPub(DT) 2350 (Hyd-Trib) 19-May-2026 -- Section : 68 -- Hyd-Trib -- Rama Kandukuri v. The ACIT, Central Circle-3(3), Hyderabad Assessee Appeal AllowedITA No. 877/Hyd./20252026 TaxPub(DT) 2349 (Hyd-Trib) 19-May-2026 -- Section : 143(1) 154 36(1)(va) 250(6) -- Pune-Trib -- Umed Singh v. Jurisdictional Assessing Officer, Ward-14(1), Pune Assessee Appeal AllowedITA No. 7/PUN/20252026 TaxPub(DT) 2348 (Pune-Trib) 19-May-2026 -- Section : 250 144 270A 139 69A 142(1) -- Pune-Trib -- Dipakraj Krishnamuni Marathe v. Income Tax Officer, Ward-1(4), Jalgaon Assessee Appeal Partly AllowedITA No. 708/PUN/20252026 TaxPub(DT) 2347 (Pune-Trib) 19-May-2026 -- Section : 143(3) 249(2) -- Mum-Trib -- Ramnikkumar Hirachand Togani v. Income Tax Officer, Ward 23(3)(6), Mumbai Appeal AllowedITA No. 5133/MUM/20252026 TaxPub(DT) 2346 (Mum-Trib) 19-May-2026 -- Section : 147 144C(13) 48 234B 270A -- Del-Trib -- CPI India I Ltd. C/o Vasa Chauhan & Associates v. Assistant Commissioner of Income-Tax, International Taxation 1(2)(1), New Delhi Assessee Appeal Partly AllowedITA No. 1826/DEL/20252026 TaxPub(DT) 2344 (Del-Trib) 19-May-2026 -- Section : 250 80P(2)(d) -- Mum-Trib -- Lake Florence ABCDEF & G CHS Ltd. v. DCIT-41(1)(1), Mumbai Assessee Appeal AllowedITA Nos. 4670 & 4671/Mum/20252026 TaxPub(DT) 2343 (Mum-Trib) 19-May-2026 -- Section : 250 69A -- Mum-Trib -- Milind Amrut Patil v. ITO, Ward 4(1) Assessee Appeal DismissedITA No. 5421/Mum/20252026 TaxPub(DT) 2342 (Mum-Trib) 19-May-2026 -- Section : 250 68 115BBE 143(1) 143(2) 133(6) 143(3) -- Mum-Trib -- Kambar Constructions v. Income Tax Officer, Ward – 25(2)(5), Mumbai Assessee Appeal AllowedITA No. 5357/Mum/20252026 TaxPub(DT) 2168 (Mum-Trib) 19-May-2026 -- Section : 250 148 142(1) 144 270A -- Mum-Trib -- Chandarkishore Nandkishore Seksaria, Mumbai v. ITO, Ward 42(2)(1) Assessee Appeal AllowedITA No. 4203/Mum/20252026 TaxPub(DT) 2167 (Mum-Trib) 19-May-2026 -- Section : 250 -- Mum-Trib -- Mohd. Ayub Gulamhasan Khan, Zaid Mohd Ayub Gulamhasan Khan v. ITO, Ward 22(1), Mumbai Assessee Appeal AllowedITA No. 5016/Mum/20252026 TaxPub(DT) 2166 (Mum-Trib) 19-May-2026 -- Section : 250 -- Mum-Trib -- Rahi Motor Transport Co, Mumbai v. ACIT, Circle - 23(3), Mumbai Assessee Appeal AllowedITA Nos. 1844 & 1845/Mum/20252026 TaxPub(DT) 2165 (Mum-Trib) 19-May-2026 -- Section : 7 143(1) 194-O 194Q -- Pune-Trib -- Nature Delight Multi State Co-operative Dairy & Agro Products Limited v. DCIT, Circle-1(1), Pune Assessee Appeal Partly AllowedITA No. 1362/PUN/20252026 TaxPub(DT) 2164 (Pune-Trib) 19-May-2026 -- Section : 246A 68 -- Del-Trib -- Mount Spring Beverages Pvt Ltd. v. ITO, Ward-17(2), Delhi Assessee Appeal AllowedITA No. 188/Del/20242026 TaxPub(DT) 2163 (Del-Trib) 19-May-2026 -- Section : 271(1)(b) 250 254 251 272(1)(b) -- Rkt-Trib -- Dhirajlal Nathubhai Bhut v. The Income Tax Officer, Ward-1(1)(1), Rajkot Assessee Appeal AllowedITA No. 574/RJT/20252026 TaxPub(DT) 2162 (Rkt-Trib) 19-May-2026 -- Section : 147 148 142(1) 143(3) 69 147/148 -- Pune-Trib -- Hello Textiles v. ITO, Ward-4, Dhule Assessee Appeal AllowedITA No. 1550/PUN/20252026 TaxPub(DT) 2161 (Pune-Trib) 19-May-2026 -- Section : 147 144B 68 -- Del-Trib -- Evergreen Bamboo India Private Limited v. ITO, Ward 8(1), Assessment Unit, Income Tax Department, New Delhi Assessee Appeal Partly AllowedITA No. 4032/DEL/20242026 TaxPub(DT) 2160 (Del-Trib) 19-May-2026 -- Section : 139(1) 142(1) 144 69 -- Hyd-Trib -- Shri Bhanwar Lal v. Income Tax Officer, Ward-11(2), Hyderabad Assessee Appeal AllowedITA No. 75/Hyd/20252026 TaxPub(DT) 2159 (Hyd-Trib) 19-May-2026 -- Section : 144 147 144B 250(6) -- Hyd-Trib -- M/s IVRCL Indore Gujarat Tollways Ltd., Hyderabad v. Dy. CIT, Circle 2(1), Hyderabad Assessee Appeal AllowedITA No. 1427/Hyd/20252026 TaxPub(DT) 2158 (Hyd-Trib) 19-May-2026 -- Section : 143(3) -- Hyd-Trib -- Shri Goutham Kumar Namburi v. Income Tax Officer, Ward 12(3), Hyderabad Assessee Appeal AllowedITA No. 854/Hyd/20252026 TaxPub(DT) 2156 (Hyd-Trib) 19-May-2026 -- Section : 144 -- Hyd-Trib -- Jhansi Kasam Nalgonda v. Income Tax Officer, Ward -1, Suryapet Assessee Appeal AllowedITA No. 1417/Hyd/20252026 TaxPub(DT) 2155 (Hyd-Trib) 19-May-2026 -- Section : 12AB 12A(1)(ac) -- Pune-Trib -- Research Institute of Cosmic Awareness v. CIT (Exemption), Pune Assessee Appeal AllowedITA No. 1602/PUN/20252026 TaxPub(DT) 2154 (Pune-Trib) 19-May-2026 -- Section : 147 144B 5 148 69 147/14411 -- Del-Trib -- Crypto Graphic IT Solutions Pvt. Ltd. v. DCIT, Circle 4(2), New Delhi Assessee Appeal AllowedITA No. 4075/Del/20252026 TaxPub(DT) 2153 (Del-Trib) 19-May-2026 -- Section : 250 143(3) 144B 69A 115BBE 271AAC 46A 251 250(6) -- Pune-Trib -- Kapil Chamanlal Setia v. Addl/Joint/Dy./Asst./CIT/ITO, ITD, National Faceless Assessment Centre Assessee Appeal AllowedITA No. 810/PUN/20252026 TaxPub(DT) 2151 (Pune-Trib) 19-May-2026 -- Section : 143(2) 133(6) 68 -- Kol-Trib -- Samir Kumar Paikaray v. Income Tax Officer, Odisha Assessee Appeal AllowedITA No. 382/CTK/20252026 TaxPub(DT) 2150 (Kol-Trib) 19-May-2026 -- Section : 250 69 148 142(1) 147 144B 69C 139 -- Mum-Trib -- Gaurav Sehgal v. Dy. Commissioner of Income Tax, Circle 42(1)(1), MumbaiITA No. 1652/MUM/20252026 TaxPub(DT) 2149 (Mum-Trib) 19-May-2026 -- Section : 250 147 144 68 148 -- Pune-Trib -- Ashwini Shailesh Joshi v. Assessment Unit, Pune Assessee Appeal AllowedITA No. 2126/PUN/20252026 TaxPub(DT) 2148 (Pune-Trib) 19-May-2026 -- Section : 80G(5) 80G(5)(iv) -- Pune-Trib -- Om Sai Ram Charitable Trust v. CIT (Exemption), Pune Assessee Appeal AllowedITA No. 1547/PUN/20252026 TaxPub(DT) 2147 (Pune-Trib) 19-May-2026 -- Section : 69A 115BBE 143(2) 143(3) 250(6) 251(1)(a) 251(2) 251(1)(b) -- Del-Trib -- Deepak Jain v. Dy. Commissioner of Income Tax, Central Circle-26, New Delhi Assessee Appeal AllowedITA No. 3416/Del/20252026 TaxPub(DT) 2146 (Del-Trib) 19-May-2026 -- Section : 14A 32(1)(iia) -- Del-Trib -- Indraprastha Gas Limited v. Joint Commissioner of Income Tax (OSD), New Delhi Assessee Appeal AllowedITA No. 2422/Del/20252026 TaxPub(DT) 2145 (Del-Trib) 19-May-2026 -- Section : 250 143(3) 37(1) 69A 115BBE 68 -- Mum-Trib -- Inbox Pictures Private Limited v. DCIT, Circl-16(1), Mumbai Assessee Appeal DismissedITA No. 3774/Mum/20252026 TaxPub(DT) 2144 (Mum-Trib) 19-May-2026 -- Section : 80G 12A/12AB 80G(5) -- Del-Trib -- Asha Education Trust v. Commissioner of Income Tax (Exemption), New Delhi Appeal AllowedITA No. 173/Del/20252026 TaxPub(DT) 2143 (Del-Trib) 19-May-2026 -- Section : 250 143(3) 43CA -- Mum-Trib -- Brookefield Constructions Pvt. Ltd. v. Income Tax Officer - 12(1)(3), Mumbai Appeal AllowedITA No. 3642/MUM/20252026 TaxPub(DT) 2142 (Mum-Trib) 19-May-2026 -- Section : 263 143(3) 43A 143(3A) 43AA 142(1) 37 139(1) 43B 36(1)(va) 145 -- Ahd-Trib -- Hyderabad Yadgiri Tollway Private Limited v. Principal Commissioner of Income Tax-1, AhmedabadITA No. 1332/Ahd/20252026 TaxPub(DT) 2141 (Ahd-Trib) 19-May-2026 -- Section : 147/148 143(1) 143(3) 73 148 142(1) -- Del-Trib -- Uday Punj v. DCIT, Circle 19(1), New Delhi Assessee Appeal Partly AllowedITA No. 3087/DEL/20252026 TaxPub(DT) 2140 (Del-Trib) 19-May-2026 -- Section : 139(9) 11 12A 143(1) 139(1) 11(1)(d)) 12A(1)(b) 12A/12AA 119(2)(b) -- Del-Trib -- PD Memorial Trust v. Income Tax Officer, Ward Exemption- 2(4), New Delhi Assessee Appeal AllowedITA No. 3784/Del/20242026 TaxPub(DT) 2138 (Del-Trib) 19-May-2026 -- Section : 143(3) 148 151 153D 132 28 147 147/143(3) 132(4) -- Del-Trib -- M/s Adrem India (P) Ltd. v. DCIT, Central Circle-20, Delhi Appeal AllowedITAs Nos. 5233 to 5235 & 5245/Del/20232026 TaxPub(DT) 2137 (Del-Trib) 19-May-2026 -- Section : 271C 133(6) 194C 201(1)(1A) -- Del-Trib -- Supertech India Private Ltd. v. JCIT, Circle 77(1), New DelhiITA No. 5453/Del/20242026 TaxPub(DT) 2136 (Del-Trib) 19-May-2026 -- Section : 250 148 69 115BBE 69C -- Ahd-Trib -- Renu Jagdishwar Sood v. The Income Tax Officer, Ward 3(3)(1), Ahmedabad Assessee Appeal AllowedITA No. 1241/Ahd/20252026 TaxPub(DT) 2135 (Ahd-Trib) 19-May-2026 -- Section : 79(2)(c) 24(2) 24(3) 10 143(3) -- Del-Trib -- DCIT, Circle 4(1), New Delhi v. Bansal Steels Power Ltd., Bansal Steels Power Ltd. v. DCIT, Circle 4(1), New Delhi Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA No. 4891/Del/2024, CO No. 230/Del/20252026 TaxPub(DT) 2134 (Del-Trib) 19-May-2026 -- Section : 143(1) 154 143(1)(e) 143(1)(a) -- Del-Trib -- BPTP Limited v. Dy. Director of Income Tax, CPC, Bangalore Assessee Appeal Partly AllowedITA No. 4780/Del/20242026 TaxPub(DT) 2133 (Del-Trib) 19-May-2026 -- Section : 151 147 148 151(1) -- Del-Trib -- DCIT, New Delhi v. Assure Jewels Pvt. Ltd. Revenue Appeal DismissedI.T.A No. 2063/Del/20242026 TaxPub(DT) 2132 (Del-Trib) 19-May-2026 -- Section : 250 250(6) 69A 143(3) 144B 143(1)(a) 143(2) -- Pune-Trib -- Vidya Vikas Pratishtan v. Assessment Unit, Income Tax Department Assessee Appeal AllowedITA No. 902/PUN/20252026 TaxPub(DT) 2128 (Pune-Trib) 19-May-2026 -- Section : 143(3) 263 -- Pune-Trib -- Vikas Ratanlal Jain v. ITO, Ward-1(1), Aurangabad Assessee Appeal AllowedITA No. 648/PUN/20252026 TaxPub(DT) 2127 (Pune-Trib) 19-May-2026 -- Section : 143(3) -- Del-Trib -- ILD Millennium Pvt. Ltd. v. Dy. Commissioner of Income Tax, Circle-12(1), New Delhi, Assistant Commissioner of Income Tax, Circle-12(1), New Delhi, Dy. Commissioner of Income Tax, Circle-10(1), New Delhi Assessee Appeal AllowedITA Nos. 3661, 3662 & 3663/Del/20252026 TaxPub(DT) 2126 (Del-Trib) 19-May-2026 -- Section : 12AB 12A(1)(ac) 36A -- Pune-Trib -- Swa Mohamad Isaq Patel Memorial Education Society, Hingoli v. CIT (Exemption), Pune Assessee Appeal AllowedITA No. 51/PUN/20252026 TaxPub(DT) 2125 (Pune-Trib) 19-May-2026 -- Section : 148A(b) 147 144 144B -- Pune-Trib -- Indrajeet Suresh Magar v. ITO, Ward-2(1), Kolhapur Assessee Appeal AllowedITA No. 755/PUN/20252026 TaxPub(DT) 2124 (Pune-Trib) 19-May-2026 -- Section : 143(3) 37(1) 68 131 -- Del-Trib -- HSK Infra Pvt. Ltd. v. ACIT, Circle-11(2), New Delhi Assessee Appeal AllowedITA No. 1606/Del/20242026 TaxPub(DT) 2123 (Del-Trib) 19-May-2026 -- Section : 147 144 68 14A 143(1) 148 144B -- Del-Trib -- Quantum Global Securities Limited v. ITO, Ward 20(3), Delhi Assessee Appeal AllowedITA No. 3045/Del/20252026 TaxPub(DT) 2122 (Del-Trib) 19-May-2026 -- Section : 147 144 148 143(3) 147/144 149(1) 148A(b) -- Del-Trib -- Assistant Commissioner of Income Tax, Circle-2(1), Uttar Pradesh v. Arun Kumar, Arun Kumar v. Assistant Commissioner of Income Tax, Circle-2(1), Uttar Pradesh Assessee Appeal Allowed Revenue Appeal DismissedITA No. 1093/Del/2025, Cross Objection No. 117/Del/20252026 TaxPub(DT) 2121 (Del-Trib) 19-May-2026 -- Section : 143(3) 144B -- Del-Trib -- ACIT (OSD), Range-10, New Delhi v. Indraprastha Gas Ltd. Revenue Appeal DismissedITA Nos. 3634 & 3635/Del/20252026 TaxPub(DT) 2120 (Del-Trib) 19-May-2026 -- Section : 250(6) 147 132 148 142(1) 151 151A 37 2(24)(x) 234B 234C -- Del-Trib -- M/s. Flint Power Tools (P) Ltd. v. Assistant Commissioner of Income Tax, Central Circle-1, Faridabad Assessee Appeal AllowedITA No. 5642/Del/20242026 TaxPub(DT) 2119 (Del-Trib) 19-May-2026 -- Section : 250 143(2) 142(1) 12A 80G(5)(vi) 2(15) 11 11(2) 11(3) 270 234B 12AA 13 260A -- Del-Trib -- Care Today Fund v. Income Tax Officer, Exemption 1(3), New Delhi Assessee Appeal AllowedITA No. 5734/Del/20242026 TaxPub(DT) 2118 (Del-Trib) 19-May-2026 -- Section : 250 139(1) 143(2) 127 142(1) 132 69 153C 153C(1) 143(3) -- Del-Trib -- Deputy Commissioner of Income, New Delhi v. Chetan Goyal Revenue Appeal DismissedITA No. 356/Del/20252026 TaxPub(DT) 2117 (Del-Trib) 19-May-2026 -- Section : 250 147 143(1) 143(3) 148 143(2) 68 144B 271(1)(C) -- Del-Trib -- Goodone Traders Private Limited v. Commissioner of Income Tax (Appeals), Delhi Assessee Appeal AllowedITA No. 5591/Del/20242026 TaxPub(DT) 2116 (Del-Trib) 19-May-2026 -- Section : 80G(5) -- Chen-Trib -- M/s. Madras Chinmaya Seva Trust v. The CIT(E), Chennai Assessee Appeal AllowedITA No. 885/Chny/20252026 TaxPub(DT) 2115 (Chen-Trib) 19-May-2026 -- Section : 143(1) 143(2) 2(1A) 2(1A)(b) -- Chen-Trib -- Razak Rowther Mohamed Saleem v. The Income Tax Officer, Ward 1, Dindigul Assessee Appeal AllowedI.T.A. No. 1731/Chny/20252026 TaxPub(DT) 2114 (Chen-Trib) 19-May-2026 -- Section : 250 154 133A 115BBE 69A 68 -- Ahd-Trib -- M/s. 9th Street Architects, Ahmedabad v. Deputy Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad Assessee Appeal AllowedI.T.A. No. 1463/Ahd/20252026 TaxPub(DT) 2113 (Ahd-Trib) 19-May-2026 -- Section : 147 144 250 139 148 69A 271(1)(c) -- Ahd-Trib -- Mikal Bhupendrabhai Patel v. Income Tax Officer, Ward-1(3)(1), Petlad Assessee Appeal DismissedI.T.A. Nos. 473 & 474/Ahd/20252026 TaxPub(DT) 2112 (Ahd-Trib) 19-May-2026 -- Section : 250(6) 251(1)(a) 234D 154(3) 143(1) -- Del-Trib -- Assystem Engineering And Operation Services, France v. Dy. Commissioner of Income Tax, Circle-1(1)(1), International Taxation Assessee Appeal DismissedITA No. 3426/DEL/20252026 TaxPub(DT) 2111 (Del-Trib) 19-May-2026 -- Section : 143(3) 250 250(1) 44AB 143(2) -- Del-Trib -- Skylink Construction Private Limited v. DCIT, New Delhi Assessee Appeal AllowedITA No. 3410/DEL/20252026 TaxPub(DT) 2110 (Del-Trib) 19-May-2026 -- Section : 148A(a) 148A(b) 148A/147 151(ii) 148A(d) 147 69 115BBE 143(2) 69A 250(60 -- Del-Trib -- Rajiv Kumar Chaoudhary v. ITO, Ward- 3(2)(4), Muzaffarnagar Assessee Appeal AllowedITA No. 3411/DEL/20252026 TaxPub(DT) 2109 (Del-Trib) 19-May-2026 -- Section : 143(3) 69B 143(2) 142(1) 65B 69A 65B(4) -- Del-Trib -- Meenu Gupta v. ACIT, Central Circle Meerut Assessee Appeal AllowedITA No. 4515/DEL/20252026 TaxPub(DT) 2108 (Del-Trib) 19-May-2026 -- Section : 250 68 24 -- Ahd-Trib -- Income Tax Officer, Ward 3(3)(2), Ahmedabad v. Jayshree Arvind Shah Revenue Appeal DismissedI.T.A. No. 422/Ahd/20252026 TaxPub(DT) 2107 (Ahd-Trib) 19-May-2026 -- Section : 250 148 147/144 69 142(1) 144 251(1)(a) -- Chd-Trib -- Bhagwant Kaur v. ITO, Ward-6(1), Mohali Assessee Appeal DismissedITA No. 122/Chd/20252026 TaxPub(DT) 2105 (Chd-Trib) 19-May-2026 -- Section : 143(3) 250 69A 115BBE -- Chd-Trib -- Rajinder Kumar Garg v. The ITO, Ward-4, Patiala Assessee Appeal Partly AllowedITA No. 607/Chd/20252026 TaxPub(DT) 2102 (Chd-Trib) 19-May-2026 -- Section : 250 148 143(3) 147 156 -- Ahd-Trib -- Maruti Brokerage House Pvt. Ltd. v. Income Tax Officer, Ward-2(1)(4), Ahmedabad Assessee Appeal AllowedI.T.A. Nos. 1079 & 1080/Ahd/20252026 TaxPub(DT) 2101 (Ahd-Trib)