Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 17-Feb-2026 -- Section : 143(3) 144C(13) 9(1)(vi) 92 9(l)(vi) 9(l)(w) 144C(6) 144C(5) -- Mum-Trib -- Factive Ltd. v. Asstt. CIT Appeal Partly AllowedIT Appeal Nos. 4706 (Mum.) of 2023 & 1362 (Mum.) of 20252025 TaxPub(DT) 8045 (Mum-Trib) 17-Feb-2026 -- Section : 253 143(2) 244A 143(1) 270A 142(1) 143(3) 144C(1) 144C(5) 153 90(4) 2(47) 9(1) -- Mum-Trib -- eBay Singapore Services (P) Ltd. v. Dy. CIT Assessee Appeal AllowedIT Appeal No. 2378 (Mum) of 20222025 TaxPub(DT) 8044 (Mum-Trib) 17-Feb-2026 -- Section : 2(47)(v) 45 53A 143(1) 148 143(3) 53-A 2(47)(vi) 269-UA -- Hyd-Trib -- ACIT v. Lakshmi Technosolutions (P.) Ltd. Revenue Appeal DismissedIT Appeal No. 925 (Hyd) of 20252025 TaxPub(DT) 8030 (Hyd-Trib) 17-Feb-2026 -- Section : 263 143(3) 144C(13) 50 112 43 2(42A) (1) 48 2(42B) 54E 45 55 32 50(1) 50(2) -- Mum-Trib -- Tata Communications Ltd. v. Pr. CIT Appeal AllowedIT Appeal No. 3515 (Mum) of 20252025 TaxPub(DT) 7592 (Mum-Trib) 17-Feb-2026 -- Section : 143(2) 133(6) 142(1) 56(2) 143(3) -- Del-Trib -- Dy. CIT v. JUS Scriptum Magnus (P) Ltd.IT Appeal No. 8259 (Delhi) of 20192025 TaxPub(DT) 7566 (Del-Trib) 17-Feb-2026 -- Section : 132 132(1)(a) 131(1A) 132(4) 34 -- Del-HC -- Raj Krishan Gupta v. Pr. DIT Petition DismissedW.P.(C) No. 11005 of 20242025 TaxPub(DT) 7398 (Del-HC) 17-Feb-2026 -- Section : 260A 148 282 142(i) 147 144 114(f) 27 139 143 153 2(1)(k) 149 282(i) -- All-HC -- Mahesh Gautam v. CIT Appeal AllowedIT Appeal No. 436 of 20122025 TaxPub(DT) 7391 (All-HC) 17-Feb-2026 -- Section : 44BB? 244A 44DA 9(1)(i) 9(1)(vii) 115A 44BB(1) 3D 5 3(a) 3(b) 2(j) 255(4) 44B -- Del-Trib -- Dy. CIT v. Halliburton Off Shore Services Inc. Revenue Appeal DismissedIT Appeal Nos. 175, 187 & 188 (DDN) of 20242025 TaxPub(DT) 7135 (Del-Trib) 17-Feb-2026 -- Section : 46 26(3) 132A 131 2(9) 2(9)(D) 24(1) 2(9)(C) 29 23 26(6) 2(8) 2(26) (1) 2(1) -- SAFEMA- New Del -- Uttam Kumar Saha v. Initiating Officer, DCITFPA-PBPT-964/GWH/20192025 TaxPub(DT) 7128 (SAFEMA- New Del) 17-Feb-2026 -- Section : 143(3) 92CA(3) 144C 154 -- Hyd-Trib -- Xilinx India Technology Services (P.) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT Appeal No. 1761 (Hyd) of 20192025 TaxPub(DT) 6966 (Hyd-Trib) 17-Feb-2026 -- Section : 276C(1) 132 132(4) 279(1) 482 245C 245D(4) 245D(6) 245-I 271(1)(C) 245H(1) 275A -- SC -- Vijay Krishnaswami v. Dy. DITSLP (Crl.) Nos. 3618-3620 of 20242025 TaxPub(DT) 6958 (SC) 17-Feb-2026 -- Section : 250 143(2) 142(1) 143(3) 56(2)(iii) 12(3) 9 23 40(ia) -- Mum-Trib -- Pankaj Enterprises v. Dy. CIT Assessee Appeal AllowedIT Appeal No. 4365 (Mum) of 20252025 TaxPub(DT) 6898 (Mum-Trib) 17-Feb-2026 -- Section : 147 144 144B 148 148A(d) 148A(b) 151A 151(ii) 145(3) 139 132 132A 133A 153A -- Visak-Trib -- Nandigam Veerabrahmam v. ITO Assessee Appeal AllowedIT Appeal No. 271 (Viz) of 20252025 TaxPub(DT) 6886 (Visak-Trib) 17-Feb-2026 -- Section : 144C(5) 143(3) 144C(1) 14A 234C 115JB 80-IC 92B 42(2) 37 92C 928 92B(1) 92F -- Mum-Trib -- Mondelez India Foods (P.) Ltd. v. Asstt. CIT Assessee Appeal AllowedIT Appeal No. 7269 (Mum) of 20192025 TaxPub(DT) 6882 (Mum-Trib) 17-Feb-2026 -- Section : 143(3) 144C(13) 144B 92CA(3) 92C(3)(c) -- Bang-Trib -- Hydro BS India (P.) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT Appeal No. 2117 (Bang) of 20242025 TaxPub(DT) 6859 (Bang-Trib) 17-Feb-2026 -- Section : 143(3) 153A 132 153B 142(1) 226 274 271(1)(c) 282 -- Bang-Trib -- H. Srinivas Reddy v. Asstt. CIT Assessee Appeal Partly AllowedIT Appeal Nos. 623 to 629 (Bang) of 20252025 TaxPub(DT) 6858 (Bang-Trib) 17-Feb-2026 -- Section : 143(3) 147 148 148A(d) 151(i) 151(ii) 151(2) 151(1) 3(1) 68 69A 68-Held 131 1 -- Del-Trib -- Dy. CIT v. Rudra Buildwell Homes (P.) Ltd.IT Appeal No. 602 (Delhi) of 2025, C.O. No. 106 (Del) of 20252025 TaxPub(DT) 6842 (Del-Trib) 17-Feb-2026 -- Section : 46 133A 24(1) 2(9) 53A 2(9)(A) -- SAFEMA - New Del -- Shivam Enterprises v. Asstt. CIT FPA-PBPT-360/CHD/20192025 TaxPub(DT) 6340 (SAFEMA - New Del) 16-Feb-2026 -- 2026 TaxPub(CL) 50 (Mad-HC) K. Murali Krishna v. Deputy Director, Directorate of Enforcement , Mad-HC, , Crl. R.C. No. 1905 of 2023, 2024-08-08 16-Feb-2026 -- 2026 TaxPub(CL) 30 (SC) Pinak Pani Mohanty v. Union of India , SC, , Writ Petition(s) (Civil) No(s). 191 of 2022, 2025-09-12 16-Feb-2026 -- 2026 TaxPub(CL) 25 (SAT- Mum) Anil Gangaram Vijan v. Member & Settlement Guarantee Fund Committee of the National Stock Exchange of India Ltd. , SAT- Mum, , Appeal No. 600 of 2024, 2025-11-13 16-Feb-2026 -- 2025 TaxPub(CL) 2076 (SAFEMA- New Del) SC Jayachandra v. Deputy Director, Directorate of Enforcement, Bangalore , SAFEMA- New Del, , FPA-PMLA-1940/BNG/2017, 2025-09-24 16-Feb-2026 -- 2025 TaxPub(CL) 2050 (Raj-HC) Lalu Ram Dangi v. Madan Lal Singhvi , Raj-HC, , S.B. Criminal Revision Petition No. 1425 of 2023, 2025-10-06 16-Feb-2026 -- 2025 TaxPub(CL) 2046 (CCI) P.R. Ganesan v. Cholamandalam MS General Insurance Company Ltd. , CCI, , Case No. 04 of 2025, 2025-07-07 16-Feb-2026 -- 2025 TaxPub(CL) 2045 (SC) Competition Commission of India v. Kerala Film Exhibitors Federation , SC, , Civil Appeal No. 9726 of 2016, 2025-09-26 16-Feb-2026 -- 2025 TaxPub(CL) 2040 (SAFEMA- New Del) Surendra Satish Timblo v. Enforcement Directorate , SAFEMA- New Del, , MP FE 25, 27, 29 & 32 (GOA) of 2021(Stay), FPA FE 15 to 18 (GOA) of 2021, 2025-09-10 16-Feb-2026 -- 2025 TaxPub(CL) 2032 (Del-HC) Srishti Rustagi v. Securities and Exchange Board of India , Del-HC, , LPA 306/2025, CM Appl. 28959 & 58228/2025, 2025-09-18 16-Feb-2026 -- 2025 TaxPub(CL) 2001 (Guj-HC) Chandra Prakash Jain v. Insolvency and Bankruptcy Board of India (IBBI) , Guj-HC, , R/Special Civil Application No. 11944 of 2025, 2025-09-11 16-Feb-2026 -- 2025 TaxPub(CL) 1901 (SAFEMA- New Del) Satish Saraogi v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-2386 to 2390/IDR/2018, 2025-08-18 16-Feb-2026 -- 2025 TaxPub(CL) 1900 (SAFEMA- New Del) Rishi Kamlesh Agarwal v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , FPA-PMLA-5237/AHD/2022 and 5330-5333/AHD/2023, MP-PMLA-10673, 10676, 10679 & 10682/AHD/2023 (Stay), MP-PMLA-10674, 10677, 10680 & 10683/AHD/2023 (Exem.), 2025-07-07 16-Feb-2026 -- 2025 TaxPub(CL) 1865 (NCLT- New Del) State Bank of India v. Shantanu Jagdish Prakash , NCLT- New Del, , IA. No. 505 of 2022, Company Petition No. (IB)-446(PB) of 2021, 2024-05-31 16-Feb-2026 -- 2025 TaxPub(CL) 1153 (NCLT- Mum) Abhijit Realtor & Infraventures (P.) Ltd. v. Rohit Mehra , NCLT- Mum, , I.A. No. 5572 of 2023, CP (IB) No. 310 of 2022, 2024-05-06 16-Feb-2026 -- 2025 TaxPub(CL) 413 (NCLT- Hyd) State Bank of India v. Vaksh Steels (P.) Ltd. , NCLT- Hyd, , IA No. 69/2020, CP (IB) No. 499/7/HDB of 2018, 2020-01-31 16-Feb-2026 -- 2025 TaxPub(CL) 408 (NCLT- Hyd) Southern Power Distribution Co. of Telangana v. Gonugunta Madhusudhan Rao , NCLT- Hyd, , I.A. No. 296 of 2024, CP (IB) No.166/7(HDB) of 2019, 2024-09-10 16-Feb-2026 -- 2025 TaxPub(CL) 397 (NCLT- Mum) Bank of India v. Maneesh Pharmaceuticals Ltd. , NCLT- Mum, , C.P. No. CP(IB)-3425 (MB) of 2019, MA No. 658 of 2020, 2022-03-25 16-Feb-2026 -- 2025 TaxPub(CL) 248 (NCLT- New Del) JKM Infrastructure (P.) Ltd. v. Cadillac Infotech (P.) Ltd. , NCLT- New Del, , IA No. 5670 (ND) of 2023, CP IB no. 211 (ND) of 2022, 2024-06-13 16-Feb-2026 -- 2025 TaxPub(CL) 247 (NCLT- Ahd) Janak Jagivan Shah, In re , NCLT- Ahd, , IA (DIS.)/14 (AHM) of 2024, CP (IB)/71 (AHM) of 2023, 2024-06-11 16-Feb-2026 -- 2025 TaxPub(CL) 242 (NCLT- New Del) Getz Cables (P.) Ltd. v. Northern ARC Capital Ltd. , NCLT- New Del, , C.P. (IB)-749 (ND) of 2023, IA-1955 of 2024, 2024-09-30 16-Feb-2026 -- 2025 TaxPub(CL) 232 (NCLT- New Del) Airwil JKM Infrastructure (P.) Ltd. v. Cadillac Infotech (P.) Ltd. , NCLT- New Del, , IA No. 5682 (ND) of 2023, CP IB No. 210 (ND) of 2022, 2024-06-13 16-Feb-2026 -- 2026 TaxPub(CL) 44 (Cal-HC) M.S. Glass Industries Ltd. v. O/L, HCOS , Cal-HC, , APO/36/2022, CP/1127/2014, IA No. ACO/2/2022, 2025-11-13 16-Feb-2026 -- 2025 TaxPub(CL) 2025 (NCLT- All) Jatinbhai Harishbhai Kapadia v. Registrar of Companies , NCLT- All, , CP No. 51 of 2024, 2025-09-03 16-Feb-2026 -- 2025 TaxPub(CL) 2020 (Del-HC) Alok Kumar Mishra v. Vigneshwara Developwell (P.) Ltd. , Del-HC, , CO. PET. 740 of 2014, CO. Appl. Nos. 381, 1239, 1317, 1447, 1522 of 2017 & 511 of 2018, 2025-09-12 16-Feb-2026 -- 2025 TaxPub(CL) 1875 (Del-HC) Vikas Kumar Sikaria v. UOI , Del-HC, , W.P. (Crl) Nos. 688 and 697 of 2021, Crl. M.A. Nos. 19871 and 20142 of 2021, W.P.(Crl) 3199 of 2023, 2025-08-20 16-Feb-2026 -- 2025 TaxPub(CL) 1042 (Cal-HC) Meeta Bansal v. State of West Bengal , Cal-HC, , C.R.R. 858, 1 and 1879 of 2017, CRAN 9 and 1201 of 2020, CRAN 10 of 2021, CRAN 11 of 2022, CRAN 12-17 of 2023, 2024-09-06 16-Feb-2026 -- 2025 TaxPub(CL) 998 (NCLT- Mum) ICICI Securities Ltd., In re , NCLT- Mum, , C.P.(CAA)/71 & 8/MB of 2024, 2024-08-21 16-Feb-2026 -- 2025 TaxPub(CL) 257 (NCLT- Chd) Aar Kay Chemicals (P.) Ltd. v. A.P. Refinery (P.) Ltd. , NCLT- Chd, , CA No.722 of 2019, CP No.146 (ND) of 2012, RT CP No. 27 (CHD/PB) of 2016, 2022-06-03 16-Feb-2026 -- 2025 TaxPub(CL) 71 (NCLT- Kochi) K.G. Lekha v. Vyapar Mandir Palarivattom (P.) Ltd. , NCLT- Kochi, , CA No. 34 (KOB) of 2019, 2020-03-05 16-Feb-2026 -- 2025 TaxPub(CL) 70 (NCLT- Mum) Jackie Kakubhai Shroff v. Atlas Equifin (P.) Ltd. , NCLT- Mum, , TCP No. 57/MB/2014, 2023-02-10 16-Feb-2026 -- 2024 TaxPub(CL) 1064 (Del-HC) Rahul Dilip Shah v. Catalyst Trusteeship Ltd. , Del-HC, , FAO (OS) (Comm) No. 244 of 2023, CM Appl. Nos. 57267 & 57269 of 2023, 2023-02-06 11-Feb-2026 -- Section : 115JB 143(3) 154 36(1)(vii) 250 -- Chen-Trib -- DCIT v. Lakshmi Vilas Bank Ltd. Revenue Appeal DismissedITA No. 6716/Mum/20242025 TaxPub(DT) 6640 (Chen-Trib) 11-Feb-2026 -- Section : 132 147 148 147/ 143(3) 2(40) 143(1) 151 40(a)(ia) 194A 40A(2)(b) 40A(3) 201(1 -- Pune-Trib -- Sunanda Constructions v. DCIT Assessee Appeal AllowedITA No. 784 & 783/PUN/20252025 TaxPub(DT) 6638 (Pune-Trib) 11-Feb-2026 -- Section : 192B 10(5) 201 201(1A) 201(1) 192(1) 120(5) 201(I) -- Chen-Trib -- State Bank of India v. Asstt. CIT Assessee Appeal DismissedITA No. 1465/Chny/20242025 TaxPub(DT) 6633 (Chen-Trib) 11-Feb-2026 -- Section : 250 147 148(2) 151 68 143(3) -- Kol-Trib -- Siddharth Fininvest Leasing (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1145/Kol/20232025 TaxPub(DT) 6618 (Kol-Trib) 11-Feb-2026 -- Section : 143(3) 144C(13) 143(2) 144C(2)(b) 144C(5) 48(3) 55 49 55(2)(b) -- Chd-Trib -- Rajinder Singh Bedi v. DCIT Assessee Appeal AllowedITA No. 538/CHD/20222025 TaxPub(DT) 6616 (Chd-Trib) 11-Feb-2026 -- Section : 147 148 151(1) 69 45 -- Raipur Bench -- Radha Mishra v. ITO Assessee Appeal AllowedITA No. 509/RPR/20242025 TaxPub(DT) 6582 (Raipur Bench) 11-Feb-2026 -- Section : 147 144B 143(1) 148 142 148/142(1) 144B) 1443 148A(d) 143(2) -- Jp-Trib -- Prashant Singh v. ITO Assessee Appeal Partly AllowedITA No. 1340/JP/20242025 TaxPub(DT) 6575 (Jp-Trib) 11-Feb-2026 -- Section : 143(1) 87A 139(1) 112A(6) 111A 250 139(5) 143(1)(a) 115BAC(1A) 112/112A 111A) 1 -- Agra-Trib -- Pramod Kumar Dubey v. ITO Assessee Appeal AllowedITA No. 314/AGR/20252025 TaxPub(DT) 6574 (Agra-Trib) 11-Feb-2026 -- Section : 250 143(1) 143(1)(a) 154 254 139 142 -- Mum-Trib -- Nirmala Nawal Phatarphekar v. ITO Assessee Appeal AllowedITA No. 2516/MUM/20252025 TaxPub(DT) 6564 (Mum-Trib) 11-Feb-2026 -- Section : 260-A 2(14) 2(4A) 5(1)(viii) -- Bom-HC -- Narendra I. Bhuva v. Asstt. CIT Appeal DisposedIncome Tax Appeal No. 681 of 2003 with Interim Application No. 4204 of 2022 in Income Tax Appeal No. 681 of 20032025 TaxPub(DT) 6560 (Bom-HC) 11-Feb-2026 -- Section : 263 143(3) 144B 57 10(2A) -- Ahd-Trib -- Munir Mahendrakumar Shah v. PCIT Assessee Appeal DismissedITA No. 646/Ahd/20242025 TaxPub(DT) 6559 (Ahd-Trib) 11-Feb-2026 -- Section : 250 68 143(2) 143(3) 263 -- Mum-Trib -- ACIT v. Vijay Dwellers (P) Ltd. Revenue Appeal DismissedITA No. 4976/Mum/20242025 TaxPub(DT) 6553 (Mum-Trib) 11-Feb-2026 -- Section : 148 143(3) 147 2(22)(e) 144(C) 2(40) 142 144C 147- 142(1) -- Chen-Trib -- Mustaq Ahmad v. ITO Assessee Appeal AllowedITA No. 1351/CHNY/20232025 TaxPub(DT) 6545 (Chen-Trib) 11-Feb-2026 -- Section : 250 147 144 144B 271AAC(1) 142(1) 272A(1)(d) 271F 143(3) 148 68/69 143(2) 156 -- Pat-Trib -- Mahant Pandey v. Commr. of NFAC Assessee Appeal Partly AllowedITA Nos. 181 & 182/PAT/20252025 TaxPub(DT) 6534 (Pat-Trib) 11-Feb-2026 -- Section : 250 80P(2)(d) 143(1) 80P2(d) 234A 80P(1) 2(19) 70 80P(2Xd) 80P(4) -- Mum-Trib -- Laxmikant Co-operative Housing Society Ltd. v. DCIT Appeal AllowedITA No. 5827/M/2024 and ITA No. 5828/M/20242025 TaxPub(DT) 6533 (Mum-Trib) 11-Feb-2026 -- Section : 143(3) 143(2) 115JB 144(3A) 112 96 246A 28 37(1) -- Bang-Trib -- Karnataka Power Transmission Corpn. Ltd. v. Asstt. CIT Assessee Appeal Allowed Partly AllowedITA Nos. 2219 to 2221/Bang/20242025 TaxPub(DT) 6524 (Bang-Trib) 11-Feb-2026 -- Section : 250 147 144B 143(3) 1444B 148 149 148A 40(a)(ia) 234C 154 244A 115JB 143(1) -- Bang-Trib -- Hewlett-Packard (India) Software Operation (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 405/Bang/20242025 TaxPub(DT) 6508 (Bang-Trib) 11-Feb-2026 -- Section : 260A 158BD 158BC -- Cal-HC -- CIT v. Krishna Kumar Daga Application DismissedITA/104/2011, IA No. GA/2/2011 (Old No. GA/742/2011)2025 TaxPub(DT) 6484 (Cal-HC) 11-Feb-2026 -- Section : 263 2(14) 143(2) 143(3) 50C(1) 56 50(C)(2) -- Chen-Trib -- C. Thangaraj v. Pr. CIT Assessee Appeal AllowedITA No. 382/Chny/20202025 TaxPub(DT) 6479 (Chen-Trib) 11-Feb-2026 -- Section : 250 43CB 143(2) 143(3) 145 145A -- Coch-Trib -- Aryacon Contractors & Engineers (P) Ltd. (Aryacon PMC) v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 853/Coch/20232025 TaxPub(DT) 6468 (Coch-Trib) 11-Feb-2026 -- Section : 144/147 148 142(1) 143 2 2(14) 49 -- Dehradun-Trib -- Akram v. DCIT Assessee Appeal Partly AllowedITA No. 6373/Del/20172025 TaxPub(DT) 6461 (Dehradun-Trib) 11-Feb-2026 -- Section : 143(3) 50C(1) 144B 50C(2) 48 -- Mum-Trib -- Hamida Munir Chagani v. ITO Assessee Appeal AllowedITA No. 4418/MUM/20252025 TaxPub(DT) 6442 (Mum-Trib) 11-Feb-2026 -- Section : 250 133B(2) 194A 193 201(1A) 193/194A 194A/193 2(28A) 201(1) 9(1)(vii) -- Mum-Trib -- Dy. CIT v. Piramal Enterprises Ltd. Revenue Appeal DismissedITA No. 4431/Mum/20252025 TaxPub(DT) 6437 (Mum-Trib) 11-Feb-2026 -- Section : 147/144 148 54 144/147 151 148(1) 282(1) 34 153(2) 292BB 142(1) 147/148 -- Del-Trib -- Chheda Lal Shukla v. ITO Appeal AllowedITA No. 1573/Del/20202025 TaxPub(DT) 6434 (Del-Trib) 11-Feb-2026 -- Section : 143(3) 148 147 40(a)(ia) 194C 195 197 194A 194A(1) 44AB 44AB(a) 201 43B 201(1 -- Coch-Trib -- Muthoot Fincorp Ltd. v. JCIT Assessee Appeal DismissedITA Nos. 464, 465 & 496/Coch/20252025 TaxPub(DT) 6406 (Coch-Trib) 11-Feb-2026 -- Section : 68 131 14A 36(1)(iii) 143(3) 115BBE 28 36(1)(ii) 36(1)(vii) -- Del-Trib -- Manglayatan Projects (P) Ltd. v. Addl. CIT Assessee Appeal Partly AllowedITA No. 5527/Del/20182025 TaxPub(DT) 6404 (Del-Trib) 11-Feb-2026 -- Section : 254(2) 43B 145A -- Del-Trib -- Dy. CIT v. Maruti Suzuki India Ltd. In Favour of AssesseeITA No. 4174/Del/2010, ITA No. 4081/Del/20102025 TaxPub(DT) 6390 (Del-Trib) 11-Feb-2026 -- Section : 147 144 69 139(1) 148 56(2) 56(2)(vii) -- Mum-Trib -- Dilip Marutirao Kalyankar v. ITO Appeal AllowedITA No. 983/Mum/20252025 TaxPub(DT) 6388 (Mum-Trib) 11-Feb-2026 -- Section : 147 144 28 57(iv) 56(1) 145A(b) 143(1) 143(2) 142(1) 143(3) 143(3A) 263 56(2) -- Del-Trib -- Vaishno Industries v. ITO Assessee Appeal AllowedITA No. 4688/Del/20242025 TaxPub(DT) 6235 (Del-Trib) 11-Feb-2026 -- Section : 260A 143(2) 142(1) 139(5) 139(1) 143(3) 143(3)? -- Trip-HC -- Tripura State Electricity Corpn. Ltd. v. Pr. CIT Application DisposedITA No. 01 of 20232025 TaxPub(DT) 6231 (Trip-HC) 11-Feb-2026 -- Section : 250 143(3) 263 115JB 234C 115JB(2) 10(2A) 115JA 10(2)(a) -- Mum-Trib -- Birla Group Holding (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 2494/Mum/20252025 TaxPub(DT) 6213 (Mum-Trib) 11-Feb-2026 -- Section : 260A 143(3) 271E 269T 275(1)(c) 271-E 271D 269SS 275(1)(C) 274 269ST 271DA -- Del-HC -- Pr. CIT v. Thapar Homes (P) Ltd. In Favour of AssesseeITA No. 262/20252025 TaxPub(DT) 6210 (Del-HC) 11-Feb-2026 -- Section : 250 69 234 142(1) 54 55(4)(b) 92 -- Bang-Trib -- Sumukha Holdings v. Asstt. CIT Assessee Appeal AllowedITA No. 797/Bang/20242025 TaxPub(DT) 6199 (Bang-Trib) 11-Feb-2026 -- Section : 260A 44AB 143(2) 143(3) 36(1)(vii) 41(4) -- Cal-HC -- Jahar Matilal v. CIT Assessee Appeal AllowedITA/32/20152025 TaxPub(DT) 6189 (Cal-HC) 11-Feb-2026 -- Section : 148 148A(d) 151 148A(b) 151(ii) (1) 3(1) 151(i) 151(2) 148A(a)-to 148A(b)-to 14 -- Bom-HC -- Ramesh Bachulal Mehta v. ITO Petition DisposedWrit Petition No. 271 of 20232025 TaxPub(DT) 6148 (Bom-HC) 11-Feb-2026 -- Section : 40(a)(i) 142(1) 143(3) 71 -- Hyd-Trib -- Neotiss (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 436/Hyd/20232025 TaxPub(DT) 6104 (Hyd-Trib) 11-Feb-2026 -- Section : 250 147 144B 143(3) 148 (3) 142(1) 143(2) 115JC 132A 69A 115BBE -- Bang-Trib -- Nandi Sahakari Sakkare Karkhane Niyamit v. ITO Assessee Appeal AllowedITA No. 447/BANG/20242025 TaxPub(DT) 6100 (Bang-Trib) 11-Feb-2026 -- Section : 260-A 139(1) 148 9 9(1)(vii) 270-A -- Karn-HC -- Pr. CIT v. IBM Corporation Appeal DismissedIncome Tax Appeal No. 99 of 20252025 TaxPub(DT) 6066 (Karn-HC) 11-Feb-2026 -- Section : 263 143(3) 144B 36(1)(iii) 142(1) 43D) 270A -- Mum-Trib -- Everest Kanto Cylinder Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 1931/Mum/20242025 TaxPub(DT) 6044 (Mum-Trib) 11-Feb-2026 -- Section : 69 132(4) 139(1) 143(1) 153C 143(2) 142(1) 37 131(1A) 153A -- Bang-Trib -- Crystal Hatcheries (P) Ltd. v. Asstt. CIT Assessee Appeal Allowed Partly AllowedITA Nos. 251 to 257/Bang/20252025 TaxPub(DT) 6029 (Bang-Trib) 11-Feb-2026 -- Section : 250 143(3) 43 234B 43(5) 133(6) 143(2) 142(1) 133A 44AB -- All-Trib -- Arup Banerji v. Dy. CIT Assessee Appeal AllowedITA No. 154/ALLD/20242025 TaxPub(DT) 6013 (All-Trib) 11-Feb-2026 -- 2025 TaxPub(CL) 1955 (NCLAT- New Del) Pushkar Gulati v. Ankur Sharma , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 948 of 2024 & I.A. No. 3455 of 2024, 2025-09-04 11-Feb-2026 -- 2025 TaxPub(CL) 1954 (NCLAT- New Del) Pooja Ramesh Singh v. Jammu and Kashmir Bank Ltd. & Anr. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 1808 of 2024 & I.A. No. 6593 of 2024, 2025-09-11 11-Feb-2026 -- 2025 TaxPub(CL) 1951 (SC) Methuku Srinivas v. Total Solutions Intec (P) Ltd. & Anr. , SC, , Civil Appeal No. 11900 Of 2025 (@Diary No. 39847/2025), 2025-09-15 11-Feb-2026 -- 2025 TaxPub(CL) 1950 (All-HC) Max Estates Ltd. v. State of U.P. & Anr. , All-HC, , Writ - C No. 23931 of 2025, 2025-09-15 11-Feb-2026 -- 2025 TaxPub(CL) 1948 (NCLAT- New Del) Mani Gupta v. HDFC Bank Ltd. & Anr. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 1678 of 2023, 2025-08-04 11-Feb-2026 -- 2025 TaxPub(CL) 1942 (NCLAT- New Del) Dezire Group v. Indamer Mjets Airport Service (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Ins) No. 578 of 2024, 2025-09-08 11-Feb-2026 -- 2025 TaxPub(CL) 1941 (NCLAT- New Del) Deepak Raheja & Anr. v. IDBI Trusteeship Services Ltd. & Anr. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 180 of 2025, 2025-09-12 11-Feb-2026 -- 2025 TaxPub(CL) 1866 (NCLT- New Del) State Bank of India v. V. Muthuchandrasekar , NCLT- New Del, , CP (IB) No. 490 (PB) of 2021, I.A. No. 1636 of 2025, 2025-05-21 11-Feb-2026 -- 2025 TaxPub(CL) 1863 (NCLT- Mum) Meenalata Vishwas Nadkarni v. Ashok Kumar Golechha , NCLT- Mum, , IA No. 3834 of 2024, C.P. (IB) No. 624 (MB-V) of 2023, 2025-05-28 11-Feb-2026 -- 2025 TaxPub(CL) 1570 (NCLT- New Del) Punjab National Bank v. Karnal Agriculture Industries Ltd. , NCLT- New Del, , C.P. (IB) No. 659/ND/2021, 2024-12-10 11-Feb-2026 -- 2025 TaxPub(CL) 1160 (NCLAT- New Del) Sunil Kumar Agarwal v. Anand Sonbhadra , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 1351 of 2022, I.A. Nos. 4196, 4197, 4666, 4731 of 2022 & 1500 of 2023, 2024-10-25 11-Feb-2026 -- 2025 TaxPub(CL) 455 (NCLT- New Del) ASK Trusteeship Services (P.) Ltd. v. Nobility Estates (P.) Ltd. , NCLT- New Del, , Company Petition No. (IB) - 390 (PB) of 2023, 2023-11-24 11-Feb-2026 -- 2025 TaxPub(CL) 426 (NCLT- Hyd) ZTE Corpn. v. Mahesh Lingareddy , NCLT- Hyd, , CP (IB) No. 37 & 95 (HDB) of 2023, IA (IBC) 338 of 2024, 2024-10-04 11-Feb-2026 -- 2025 TaxPub(CL) 415 (NCLT- Ahd) Sundaresh Bhat, In re , NCLT- Ahd, , IA No. 899/AHM of 2022 in CP (IB) 232/AHM of 2018, 2023-03-13 11-Feb-2026 -- 2025 TaxPub(CL) 409 (NCLT- All) State Bank of India (SBI) v. Abhishek Kumar Singh , NCLT- All, , CP (IB) No. 02 (ALD) of 2023, IA Nos.118 & 286 of 2024, 2024-10-23 11-Feb-2026 -- 2025 TaxPub(CL) 404 (NCLT- New Del) Raj Kumar Sahani v. Ashish Singh , NCLT- New Del, , I.A.(IBC)/4173 of 2023 & 5458 of 2022, 2024-01-24 11-Feb-2026 -- 2025 TaxPub(CL) 244 (NCLAT- New Del) Hari Vitthal Mission v. Ravi Sethia , NCLAT- New Del, , Company Appeal (INS) No. 1206 of 2022, I.A. Nos. 3657, 3658, 3659 of 2022 & 4766 of 2023, 2024-11-05 11-Feb-2026 -- 2025 TaxPub(CL) 1982 (SC) Kalpesh Mehta v. UOI & Ors. , SC, , Civil Appeal No(s). 010298 /2025 (@Diary No(s). 20766/2025), 2025-08-08 11-Feb-2026 -- 2025 TaxPub(CL) 1981 (Guj-HC) Official Liquidator of Purvi Electronics (P) Ltd. v. Gujarat State Financial Corpn. Ltd. & Anr. , Guj-HC, , R/Official Liqudator Report No. 34 of 2025, In R/Company Petition No. 270 of 1996, 2025-09-12 11-Feb-2026 -- 2025 TaxPub(CL) 1975 (Mad-HC) S. Mahendran v. Official Liquidator & Ors. , Mad-HC, , Company Application Nos. 421, 422, 578 to 581 of 2022 in C. A. No. 169 of 2022 in C. P. No. 57 of 1998, 2025-01-29 11-Feb-2026 -- 2025 TaxPub(CL) 1972 (NCLT- Kochi) Biju Scaria v. Media Team Solutions (I) (P) Ltd. , NCLT- Kochi, , IA(C/ACT)/115/KOB/2025, CP(C/ACT)/31/KOB/2024, 2025-08-26 11-Feb-2026 -- 2025 TaxPub(CL) 1874 (NCLT- Ahd) Procon Financial & Investment (P.) Ltd. v. Prashant India Ltd. , NCLT- Ahd, , CP No. 47 and 49 (Ahm) of 2025, 2025-08-25 11-Feb-2026 -- 2025 TaxPub(CL) 1400 (Del-HC) Suresh Kumari v. ROC & Ors. , Del-HC, , W.P. (C) No. 1567/2024 & CM Appl. 24715/2025, 2025-05-30 11-Feb-2026 -- 2025 TaxPub(CL) 1399 (NCLAT- Chny) Kandimalla Bhaskar v. Amaravathi Textile (P) Ltd. & Ors. , NCLAT- Chny, , Company Appeal (AT) (CH) No. 26/2025 (I.A. Nos. 430, 431, 432, & 483/2025), 2025-04-07 11-Feb-2026 -- 2025 TaxPub(CL) 1396 (NCLAT- New Del) Aditya Birla Finance Ltd. v. Sarita Mishra & Anr. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 169 of 2025 & I.A. No. 664, 665 of 2025, 2025-05-27 11-Feb-2026 -- 2025 TaxPub(CL) 1175 (NCLAT- New Del) Manu Rishi Guptha v. ICICI Securities Ltd. , NCLAT- New Del, , Company Appeal (AT) Nos. 328, 332, 393, 395 of 2024, 2024-10-08 11-Feb-2026 -- 2024 TaxPub(CL) 1065 (NCLT- Bang) Tahera Iqbal v. Vikram Structures (P.) Ltd. , NCLT- Bang, , CP No. 14/BB/2022, 2023-12-07 11-Feb-2026 -- 2024 TaxPub(CL) 1063 (NFRA) M.H. Dalal & Associates, In re , NFRA, , Order No. 021/2023, 2023-06-28 09-Feb-2026 -- Section : 11 154 11(1)(a) 234A 8 12A -- Ahd-Trib -- World Youth Heart Federation-India v. CPC, ITO Assessee Appeal AllowedITA No. 1958/Ahd/20242025 TaxPub(DT) 7288 (Ahd-Trib) 09-Feb-2026 -- Section : -- Mad-HC -- TVS Credit Services Ltd. v. Dy. CIT In Favour of AssesseeWP Nos. 22402, 34604, 35731, 21945, 22410, 31769, 33052, 33054, 33105, 38637, 38726, 39268, 16630, 19267, 21942 of 2024; 13667, 13669 of 2023; 59 and 63 of 2025 and WMP Nos. 13336, 13340, 13342 of 2023; 18249, 18251, 21131, 21132, 35814, 35815, 38592025 TaxPub(DT) 7287 (Mad-HC) 09-Feb-2026 -- Section : 10(23C) 143(1) 12A -- Ahd-Trib -- Society for Creation of Opportunities v. ITO Assessee Appeal AllowedITA No. 387/Ahd/20252025 TaxPub(DT) 7286 (Ahd-Trib) 09-Feb-2026 -- Section : 271(1)(c) -- Mum-Trib -- Om Sai Traders v. ITO Assessee Appeal AllowedITA No. 6022/Mum/2024 and ITA No. 6023/Mum/20242025 TaxPub(DT) 7283 (Mum-Trib) 09-Feb-2026 -- Section : 250 143(3) 253(1) 143(1) 68 251 251(1)(a) 250(6) -- Panaji-Trib -- Mahadev Mallappa Atar v. Asstt. CIT Appeal AllowedITA Nos. 014/PAN/20242025 TaxPub(DT) 7280 (Panaji-Trib) 09-Feb-2026 -- Section : 12AB 11 80G 12AB(1)(b) -- Mum-Trib -- Indian Federation of Ultra Sound in Medical & Biology v. CIT(E) Assessee Appeal AllowedITA No. 6019/MUM/20242025 TaxPub(DT) 7278 (Mum-Trib) 09-Feb-2026 -- Section : -- SC -- ITO v. Ankit Vij & Anr. Application DisposedSpecial Leave Petition (Civil) Diary No. 7424/20252025 TaxPub(DT) 7277 (SC) 09-Feb-2026 -- Section : 143(3) 14A 10(38) -- Chen-Trib -- Peria Karamalai Tea & Produce Co. Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1386/Chny/20242025 TaxPub(DT) 7274 (Chen-Trib) 09-Feb-2026 -- Section : 143(3) 250 143(2) 142(1) -- Panaji-Trib -- Shirguppi Sugar Works Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 252/PAN/20252025 TaxPub(DT) 7268 (Panaji-Trib) 09-Feb-2026 -- Section : 143(3)/263 263 40A(3) -- Del-Trib -- Shelender Kumar Jain v. ACITITA No. 4477/Del/20192025 TaxPub(DT) 7267 (Del-Trib) 09-Feb-2026 -- Section : 250 143(3) 11(2) 11(1) 12A 13(3) 80G(5) 12AA(3) 68 148 132 245D(1) 153A 143(2 -- Luck-Trib -- Rohilkhand Educational Charitable Trust v. DCIT Assessee Appeal Partly AllowedITA Nos. 181 & 182/LKW/20242025 TaxPub(DT) 7266 (Luck-Trib) 09-Feb-2026 -- Section : 143(3) 144B 156 274 270A 69A 56(2)X -- Bom-HC -- Mahesh K Salot (HUF) v. National Faceless Assessment Centre & Ors. Petition DisposedWrit Petition No. 6529 of 20242025 TaxPub(DT) 7260 (Bom-HC) 09-Feb-2026 -- Section : 11 143(1) 119(2)(b) -- Bom-HC -- Institute of Actuaries of India v. CIT(E) & Anr. Petition DisposedWrit Petition No. 2991 of 20252025 TaxPub(DT) 7253 (Bom-HC) 09-Feb-2026 -- Section : 250 69C 143(3) -- Ahd-Trib -- Dy. CIT v. Savvy Infrastructure (P) Ltd. Revenue Appeal DismissedITA No. 2021/Ahd/20242025 TaxPub(DT) 7247 (Ahd-Trib) 09-Feb-2026 -- Section : 147 148 143(2) 68 144 -- Del-Trib -- AV Mines (P) Ltd. v. ITO Assessee Appeal DismissedI.T.A. No. 4371/Del/20242025 TaxPub(DT) 7242 (Del-Trib) 09-Feb-2026 -- Section : 10(3) 41/43 43 10(1) 59 131 132(4) 131(1A) 90 120 8 153A 95 71 72(c) 148 2 -- Del-Trib -- Addl. CIT v. Deepak Jain BMA Nos. 01 to 03/Del/2025, BMA No. 06/Del/2024 and BMA No. 07/Del/20242025 TaxPub(DT) 7239 (Del-Trib) 09-Feb-2026 -- Section : 143(3) 153A 139(4) 132 153D 119 158BG 153D? 153A/153C 127(2)(a) 153A/C 153C 15 -- Nag-Trib -- YRCE Educare (P) Ltd. v. Asstt. CIT Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 239-246/Nag/2022, ITA Nos. 250-256/Nag/2022, ITA No. 265/Nag/2022, ITA Nos. 259-263/Nag/20222025 TaxPub(DT) 6799 (Nag-Trib) 09-Feb-2026 -- Section : 143(3) 153A 68 69C 10(38) 132 132(4) 271AAB 142(1) 133(6) -- Mum-Trib -- Jiten K Ajmera v. DCIT Assessee Appeal AllowedITA No. 626/Mum/2021, 1111/Mum/2020, 1112/Mum/2020, 1110/Mum/2020, 1143/Mum/2020, 986/Mum/2020, 1109/Mum/2020, 1137/Mum/2020, 1135/Mum/2020, 1144/Mum/2020 and ITA No. 984/Mum/20202025 TaxPub(DT) 6710 (Mum-Trib) 09-Feb-2026 -- Section : 147 144B 68 148 149 143(3) 148A(b) 148A(d) 139(1) 37(1) 133(6) 131 142(1) 260 -- Jp-Trib -- ITO v. Kiran Infra Ispat Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 535/JPR/20252025 TaxPub(DT) 6707 (Jp-Trib) 09-Feb-2026 -- Section : 250(6) 132 143(3) 153A 69A/69C 115BBE 80IA(4) 139(1) 35D 36(1)(va) 153A/ 153C -- Ahd-Trib -- Sadbhav Engineering Ltd. v. DCIT Assessee Appeal Partly Allowed Revenue Appeal DismissedIT(SS)A. No. 170 to 175 and 235/Ahd/2021 and 183 to 189/Ahd/20212025 TaxPub(DT) 6593 (Ahd-Trib) 09-Feb-2026 -- Section : 271(1)(c) 147 148 143(3) 50C 274 144 234A 244B -- Rkt-Trib -- Jethanand Atmaram Dhanwani v. ITO Assessee Appeal AllowedITA No. 51/RJT/20252025 TaxPub(DT) 6519 (Rkt-Trib) 09-Feb-2026 -- Section : 271(1)(b) 144 147 254 144B 142(1) 143(2) 148 271(1)(C) -- Chd-Trib -- Jarnail Singh Gill v. ITO Assessee Appeal Partly AllowedITA No. 941/Chd/20242025 TaxPub(DT) 6517 (Chd-Trib) 09-Feb-2026 -- Section : 143(2) 90 90(3) 90A(3) 43A 40(a)(ii) 37(1) 30 -- Chen-Trib -- Indian Bank v. Dy. CIT Assessee Appeal Partly Allowed Revenue Appeal AllowedITA No. 581/Chny/2024 and ITA No. 1527/Chny/20242025 TaxPub(DT) 6513 (Chen-Trib) 09-Feb-2026 -- Section : 143(3) 144C(13) 143(2) 92CA(1) 92CA(3) 43B 144C(5) 156 234A 154 92B 133(6) 2(i -- Chen-Trib -- Financial Software & Systems (P) Ltd. v. Dy. CIT Assessee Appeal DismissedIT(TP)A No. 87/CHNY/2024 and SA No. 78/CHNY/2024 [in ITA No. 87/CHNY/2024]2025 TaxPub(DT) 6500 (Chen-Trib) 09-Feb-2026 -- Section : 250 143(1) 50 41(2) 37(1) 28 29 32 70 70(2) (3) -- Mum-Trib -- Everest Kanto Cylinder Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 782/Mum/20242025 TaxPub(DT) 6499 (Mum-Trib) 09-Feb-2026 -- Section : 143(1) 148 144C(3) 147 151 143(3) 139 142 143(2) 147/148 -- Mum-Trib -- Dy. CIT v. Pramarica ASPF II Cyprus Holding Ltd.ITA No. 3041/Mum/2024, C.O. No. 168/Mum/2024, ITA No. 3040/Mum/2024 and C.O. No. 138/Mum/20242025 TaxPub(DT) 6496 (Mum-Trib) 09-Feb-2026 -- Section : 147 143(3) 221(1) 2(47) 28 45(1) 45(2) 2(47)(v) 2(47(v) 17 145 143(1) 147/143( -- Del-Trib -- Dy. CIT v. Devidayal Aluminium Industries (P) Ltd.ITA Nos. 3850 to 3852, 3854/Del/2016, ITA Nos. 4296 & 4297/Del/2016, ITA Nos. 4791 to 4796 /Del/2016, ITA Nos. 4609 to 4614/Del/2016, ITA Nos. 4387 & 4388/Del/2016 and ITA No. 7291/Del/20182025 TaxPub(DT) 6495 (Del-Trib) 09-Feb-2026 -- Section : 143(3) 153A 132 132(4) 143(2) 139(4) 23 23(3) 292C 69A -- Chen-Trib -- Dy. CIT v. No. 1 Auto Finance Revenue Appeal DismissedITA Nos. 656 to 658/Chny/2025, ITA Nos. 622 & 633/Chny/20252025 TaxPub(DT) 6494 (Chen-Trib) 09-Feb-2026 -- Section : 14A 69C 234B 271(1)(c) 10(34) 14A(2) 10(38) 68 15HA 15J 54E -- Mum-Trib -- Dy. CIT v. Welspun Mercantile Ltd. Assessee Appeal Allowed Revenue Appeal DismissedITA No. 1062/Mum/2019 and ITA No. 269/Mum/20192025 TaxPub(DT) 6493 (Mum-Trib) 09-Feb-2026 -- Section : 143(1) 254 36 254(2) 36(1)(va) 139(1) 260A -- Karn-HC -- Dy. CIT v. Brush Tech IndiaWrit Petition No. 27089 of 2023 (T-IT)2025 TaxPub(DT) 6492 (Karn-HC) 09-Feb-2026 -- Section : 143(3) 12AA 11 148 147/ -- Del-Trib -- Council of Architecture v. ITO(E)ITA Nos. 955 & 952/Del/20192025 TaxPub(DT) 6485 (Del-Trib) 09-Feb-2026 -- Section : 143(2) 144C(1) 234B 270A 274 2(ma) 2(ha) 28(i) 37(1) -- Del-Trib -- Celestial Aviation Trading 15 Ltd. & Anr. v. Asstt. CIT Appeal Partly AllowedITA No. 1478/DEL/2025, ITA No. 1476/DEL/2025, ITA No. 1477/DEL/2025, ITA No. 1493/DEL/2025, ITA No. 1616/DEL/20252025 TaxPub(DT) 6481 (Del-Trib)