Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 29-Nov-2025 -- Section : 12AA 12A(1) 12(A) 119 115BBC 12A(2) 12AB 133A 2(15) 13(3) 11(4) 68 131 133(6) -- Pune-Trib -- Rajarshi Shahu Shikshan Sanstha v. CIT(E) Appeal Partly AllowedIT Appeal No. 1024 (Pun) of 20232025 TaxPub(DT) 4278 (Pune-Trib) 29-Nov-2025 -- Section : 12AB 80G 80G(5) 12AB(1)(b) 51 -- Mum-Trib -- Halvad Yuvak Mandal v. CIT(E) Assessee Appeal AllowedIT Appeal Nos. 352 and 353 (Mum.) of 20252025 TaxPub(DT) 4277 (Mum-Trib) 29-Nov-2025 -- Section : 263 143(3) 143(2) 143(1) 127 144A 120 129 142(1) -- Chd-Trib -- Sanjeev Garg v. Pr. CIT Assessee Appeal AllowedIT Appeal No. 365 (Chd) of 20222025 TaxPub(DT) 4276 (Chd-Trib) 29-Nov-2025 -- Section : 147/143(3) 148 151 143(3) 133A 271 147/148 7(5)(a) 9(5)(a) -- Kol-Trib -- Rungta Irrigation Ltd. v. ACIT Assessee Appeal Allowed Revenue Appeal DismissedIT Appeal Nos. 2257, 2315, 2303, 2316, 2399, 2400 and 2401 (Kol.) of 20242025 TaxPub(DT) 4275 (Kol-Trib) 29-Nov-2025 -- Section : -- Kol-Trib -- Pr. CIT v. Teltroy Vinimoy (P.) Ltd. Assessee Appeal DismissedIT Appeal No. 246 (Kol.) of 20242025 TaxPub(DT) 4274 (Kol-Trib) 29-Nov-2025 -- Section : 143(3) 147 271(1)(c) 45(5)(b) 11 18 23(1)(A) 23(2) 28 23(1A) 148 249(2) 249(3) -- Mum-Trib -- Percival Joseph Pereira v. ITO Assessee Appeal AllowedIT Appeal Nos. 4661 & 4662 (Mum.) of 20242025 TaxPub(DT) 4273 (Mum-Trib) 29-Nov-2025 -- Section : 143(3) 144C(13) 144C(5) 9(1)(vi) 9(1)(vii) 234B 270A -- Del-Trib -- New Skies Satellites B.V. v. Dy. CIT Assessee Appeal Partly AllowedIT Appeal No. 983 (Del) of 20252025 TaxPub(DT) 4272 (Del-Trib) 29-Nov-2025 -- Section : 264 148 142(1) 285BA 133(6) 144 10(26A) 271(1)(c) 10(26) -- J&K-HC -- Mehmood Askari v. UOI Petition DismissedWP (C) No. 1147 of 20252025 TaxPub(DT) 4271 (J&K-HC) 29-Nov-2025 -- Section : 143(3) 143(1) 250(6A) -- Bom-HC -- Mahesh Mathuradass Ganatra v. Centralised Processing Center Writ Petition No.13185 of 20242025 TaxPub(DT) 4270 (Bom-HC) 29-Nov-2025 -- Section : 153 143(3) 80HHD 80HHC 147 148 151 148(2) 153(2) 263/144B 142 3(1) 144C(13) -- Kol-Trib -- ITC Ltd. v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedIT Appeal Nos. 1318 & 1343 (Kol.) of 2023, 744 & 745 (Kol.) of 20242025 TaxPub(DT) 4269 (Kol-Trib) 29-Nov-2025 -- Section : 12AB(4) 12AB(1)(b) 13(1)(b) 115BBC 2(15) 115BCC -- Del-Trib -- Ideal Relief Trust v. CIT(E) Appeal AllowedIT Appeal No.1956 (Del) of 20242025 TaxPub(DT) 4268 (Del-Trib) 29-Nov-2025 -- Section : 127 127(2) 142(1) 153A/153C 143(3) 132 127(3) 127(1) 127(2)(a) 139A 2(31) 13A -- Mad-HC -- DMK Charitable Trust v. Pr. Chief CIT(E) Petition DisposedW.P. Nos. 2089, 2102 and 6711 of 2021, W.M.P. Nos. 2371, 7271, 7273 and 7268 of 2021 & Ors.2025 TaxPub(DT) 4267 (Mad-HC) 29-Nov-2025 -- Section : 143(3) 45 47(iv) 47((v) 2(14) 240(b) 254 154 244A 244A(2) -- Del-Trib -- Asstt. CIT v. Samast Vikas Ltd. Assessee Appeal Allowed Revenue Appeal DismissedIT Appeal No. 611 (Delhi) of 2020, Cross Objection No.118 (Delhi) of 20242025 TaxPub(DT) 4266 (Del-Trib) 29-Nov-2025 -- Section : 13(1)(C) 13(3) 11 13(1)(d) 11(5) 12A 143(2) 13(1)(c) 13(I)(C) -- Chd-Trib -- ACIT(E) v. K.C. Social Welfare Trust Appeal AllowedIT Appeal Nos.1 and 7 (Chd.) of 20242025 TaxPub(DT) 4265 (Chd-Trib) 29-Nov-2025 -- Section : 12A 80G 143(1) 11 -- Hyd-Trib -- Zoos & Parks Authority of Telangana v. Dy. CIT Assessee Appeal Partly AllowedIT Appeal No. 114-118 (Hyd.) of 20252025 TaxPub(DT) 3861 (Hyd-Trib) 29-Nov-2025 -- Section : 12AB 80G(5) 12A(1)(ac) -- Mum-Trib -- Zarina Foundation v. CIT(E) Assessee Appeal AllowedIT Appeal Nos. 6276 and 6277 (Mum.) of 20242025 TaxPub(DT) 3860 (Mum-Trib) 29-Nov-2025 -- Section : 263 10(38) 143(1) 148 143(2) 142 131 263(1) 119 144A 120 129 -- Chd-Trib -- Vikram Jain v. PCIT Assessee Appeal AllowedIT Appeal No. 428 (Chd) of 20242025 TaxPub(DT) 3859 (Chd-Trib) 29-Nov-2025 -- Section : 143(3) 153A 153D 54 131 132A 1534 1324 30 56 132/132A 153C 131A -- Mum-Trib -- Vijay Madan Varma v. Asstt. CIT Assessee Appeal AllowedIT Appeal Nos. 2333 and 2334 (Mum.) of 20232025 TaxPub(DT) 3858 (Mum-Trib) 29-Nov-2025 -- Section : 143(3) 144C(13) 234C 270A 153 92C 37 92C(1) 92(3) 92CA(3) -- Mum-Trib -- Unilever India Exports Ltd. v. Asstt. CIT Assessee Appeal AllowedIT Appeal No. 4301 (Mum) of 20242025 TaxPub(DT) 3857 (Mum-Trib) 29-Nov-2025 -- Section : 148 149) 149(1) 147 143 151 163 139 142 92-E 148-A 149(1)(c) 150 150(1) 34(I -- Del-HC -- U.K. Paints (Overseas) Ltd. v. Asstt. CIT W.P.(C) Nos. 2068 and 2574 of 2015 & Ors.2025 TaxPub(DT) 3856 (Del-HC) 29-Nov-2025 -- Section : 148A 147 148A(b) 148A(d) 142(1) 143(2) 144B 271(1)(c) 151A 2(7A) 120(1) 144B(1) -- Mad-HC -- TVS Credit Services Ltd. v. Dy. CITW.P. Nos. 22402, 16630, 33054, 19267 of 2025 & Ors.2025 TaxPub(DT) 3855 (Mad-HC) 29-Nov-2025 -- Section : 148A 147 151A -- Tel-HC -- Tecumseh Products India (P.) Ltd. v. Dy. CIT Petition ClosedWrit Petition No. 33806 of 20242025 TaxPub(DT) 3854 (Tel-HC) 29-Nov-2025 -- Section : 64(1A) 64(1)(A) 80U) 36(1)(iii) -- Guj-HC -- Sulochana V Gupta v. ITO In Favour of AssesseeR/Tax Appeal No. 142 of 20092025 TaxPub(DT) 3853 (Guj-HC) 29-Nov-2025 -- Section : 11 12A 80-G 12A(1)(b) 143(1) 80G(5) 119(2)(b) 12A(1)(B) 154 80J 12A/12AB 11/12 -- Srt-Trib -- Suigam Khodadhor Panjara Pole v. Asstt. DIT Assessee Appeal AllowedIT Appeal No. 1278 (Srt) of 20242025 TaxPub(DT) 3852 (Srt-Trib) 29-Nov-2025 -- Section : 56(2)(X) 50(2)(X) 56(2(X) 56(2)(x) (2) 50C 155 43CA -- Kol-Trib -- Kajari Banerjee v. ITO Assessee Appeal AllowedIT Appeal No. 130 (Kol.) of 20252025 TaxPub(DT) 3851 (Kol-Trib) 29-Nov-2025 -- Section : 147 144 148 139 69A -- Del-Trib -- Shakti Singh v. NFAC Assessee Appeal AllowedIT Appeal No. 4589 (Delhi) of 20242025 TaxPub(DT) 3850 (Del-Trib) 29-Nov-2025 -- Section : 12AB 12AB(1)(b) 80G 80G(5) -- Jp-Trib -- Setu Sansthan v. CIT(E) Assessee Appeal AllowedIT Appeal Nos. 1567, 1568, 1565 & 1566 (JP) 20242025 TaxPub(DT) 3849 (Jp-Trib) 29-Nov-2025 -- Section : 147 69A 10(38) 68 -- Mum-Trib -- Sangita Ben Mardia v. ITO Appeal Partly AllowedIT Appeal Nos. 853 & 854 (Mum.) of 20252025 TaxPub(DT) 3848 (Mum-Trib) 29-Nov-2025 -- Section : 260A 68 132 153A 131 245C 143(3) 245D(4) 10 -- Del-HC -- Pr. CIT v. RB Farms & Estates (P.) Ltd. Appeal DismissedIT Appeal No. 129 of 20242025 TaxPub(DT) 3847 (Del-HC) 29-Nov-2025 -- Section : 260A 115JB 143(1) 143(2) 143(3) 14A -- Guj-HC -- Pr. CIT v. Paschim Gujarat Vij Co. Ltd. Appeal DismissedR/Tax Appeal No. 458 of 20242025 TaxPub(DT) 3846 (Guj-HC) 29-Nov-2025 -- Section : 260A 263 80P(2)(d) 143(3) 36(1)(va) 2(24)(x) 80(2)(d) 92CA 144A 120 119 92CA) -- Guj-HC -- Pr. CIT v. Kutch District Co-op. Milk Producers Union Ltd. Revenue Appeal DismissedR/Tax Appeal No. 666 of 20242025 TaxPub(DT) 3845 (Guj-HC) 29-Nov-2025 -- Section : 260A 143(3) 292B 10 -- Del-HC -- Pr. Chief CIT v. A.H. Multisoft (P.) Ltd. Appeal DismissedIT Appeal No. 9 of 20252025 TaxPub(DT) 3844 (Del-HC) 29-Nov-2025 -- Section : 132 131(1A) 45 55(2)(ac) 139 132A 132(1) 113 37 22 142 120 143 147 158BC 14 -- All-HC -- Pramod Swarup Agarwal v. Pr. DITWrit Tax Nos. 30 and 31 of 20252025 TaxPub(DT) 3843 (All-HC) 29-Nov-2025 -- Section : 153C -- Del-HC -- Panch Tatva Promotors (P.) Ltd. v. Asstt. CIT Application DisposedW.P. (C) No. 17394 of 2024, CM Appl. No. 74046 and 74047 of 20242025 TaxPub(DT) 3842 (Del-HC) 29-Nov-2025 -- Section : 144C(5) 143(2) 44B 143(3) 234C 154 244A -- Mum-Trib -- Orient Overseas Container Line Ltd. v. DCIT Assessee Appeal AllowedIT Appeal No. 826 (Mum) of 20222025 TaxPub(DT) 3841 (Mum-Trib) 29-Nov-2025 -- Section : 148A(d) 148A(b) 127 147 -- Raj-HC -- Namrata Jain v. ITO Petition AllowedD.B. Civil Writ Petition No. 7665 of 20232025 TaxPub(DT) 3840 (Raj-HC) 29-Nov-2025 -- Section : 143(3) 144C(13) 54F 139(1) 54(1) 54(2) -- Chen-Trib -- Murugan Doraisamy v. ITO Assessee Appeal AllowedIT Appeal No. 367 (Chny.) of 20252025 TaxPub(DT) 3839 (Chen-Trib) 29-Nov-2025 -- Section : 54F -- Mum-Trib -- Ratan Mahendra Jain v. ITO Assessee Appeal AllowedIT Appeal No. 1669 (Mum.) of 20252025 TaxPub(DT) 3838 (Mum-Trib) 29-Nov-2025 -- Section : 11(4A) 12AA 6 11of 11(1) 139 10 40 40A 80G 80G(5)(vi) 11(1)(a) 11(1)(d) 10(23 -- Mad-HC -- Kalanjiam Development Financial Services v. ITO (E)T.C.A. No. 966 of 2015, M.P. No. 1 of 20152025 TaxPub(DT) 3837 (Mad-HC) 29-Nov-2025 -- Section : 154 143(3) 154(3) 116 155 186 155(4) 35 155(3) -- Chen-Trib -- ILJIN Automotive (P.) Ltd. v. ACIT Assessee Appeal AllowedIT Appeal Nos.1494 to 1496 (Chny) of 20242025 TaxPub(DT) 3836 (Chen-Trib) 29-Nov-2025 -- Section : 263 143(3) 144C 154 143(2) -- Karn-HC -- Herbalife International India (P.) Ltd. v. CIT In Favour of RevenueIT Appeal No. 433 of 20182025 TaxPub(DT) 3835 (Karn-HC) 29-Nov-2025 -- Section : 132 2(9)(A) 24(4) 41 2(14) 2(24) 53 -- SAFEMA- New Del -- Hemraj Dhobhi v. Initiating Officer Appeal DismissedFPA-PBPT- 1897/JP of 2022, FPA-PBPT-1898/JP of 2022 & Ors.2025 TaxPub(DT) 3834 (SAFEMA- New Del) 29-Nov-2025 -- Section : 80G (5) 80G(5) 11 12AB(1)(b) -- Pune-Trib -- Gems Chamber of Commerce Association v. CIT(E) Assessee Appeal AllowedIT Appeal No. 2527 (Pune) of 20242025 TaxPub(DT) 3833 (Pune-Trib) 29-Nov-2025 -- Section : 80G(5) 80G(5)(iv) 5 -- Ahd-Trib -- Gandhinagar Ayyapa Pooja Samiti v. CIT(E) Assessee Appeal AllowedIT Appeal No. 368 (Ahd.) of 20252025 TaxPub(DT) 3832 (Ahd-Trib) 29-Nov-2025 -- Section : 147 144 250 234A 271(1)(c) 143(1) 143(3) 37(1) 148 251(1)(a) -- Hyd-Trib -- Eyegear Optics India (P.) Ltd. v. Dy. CIT Appeal AllowedIT Appeal Nos.1291 and 1347 (Hyd.) of 20242025 TaxPub(DT) 3831 (Hyd-Trib) 29-Nov-2025 -- Section : 133(6) 115JB 143(3) 68 115BBE -- Del-Trib -- Dy. CIT v. Rai Bahadur Narain Singh Sugar Mills Ltd. Revenue Appeal Partly AllowedIT Appeal No. 3027 (Del.) of 20242025 TaxPub(DT) 3830 (Del-Trib) 29-Nov-2025 -- Section : 194-C 194-I 201(1) 201(1A) 201(IA) 194C 194-1 -- Del-HC -- CIT v. Liberty Retail Revolutions Ltd.IT Appeal No. 170 of 2025, CM Appl Nos. 31794 and 31795 of 20252025 TaxPub(DT) 3829 (Del-HC) 29-Nov-2025 -- Section : 56(2)(x) 2(14) 50C 50C(2) 155 -- Ahd-Trib -- Clayking Minerals LLP v. ITO Assessee Appeal AllowedIT Appeal No. 82 (Ahd) of 20252025 TaxPub(DT) 3828 (Ahd-Trib) 29-Nov-2025 -- Section : 143(1) 147 148 143(3) 154 147/143(3) 116 200A 206CB) -- Pune-Trib -- Brig. (Retd.) Jitendra Kumar Narang v. ITO Assessee Appeal AllowedIT Appeal No. 228 (Pune) of 20252025 TaxPub(DT) 3827 (Pune-Trib) 29-Nov-2025 -- Section : 263 147 144B 143(1) 148 142(1) 263(1) 143(3) 68 -- Srt-Trib -- Anushree Maheshwari v. Pr. CIT Assessee Appeal AllowedIT Appeal No. 584 (Srt) of 20242025 TaxPub(DT) 3825 (Srt-Trib) 29-Nov-2025 -- Section : 12AB 80G (1) 12AB(4)(d) (4) 13(1)(b) 11 12AA 12A(a) 13(1)(c) -- Jp-Trib -- Akhil Bharatvarshiya Papeek Ashram Trust v. CIT(E) Assessee Appeal DisposedIT Appeal Nos. 1184 & 1185 (Jpr.) of 20242025 TaxPub(DT) 3824 (Jp-Trib) 29-Nov-2025 -- Section : 143(3) 37 36 28 143(1) 143(2) 37(1) 36(2)(i) 36(1)(vii) -- Bang-Trib -- Adarsh Developers v. Dy. CITIT Appeal Nos.1082 & 1160 (Bang) of 20242025 TaxPub(DT) 3823 (Bang-Trib) 29-Nov-2025 -- Section : 80G(5) 80G(5)(ii) 80G(5)(iv) 10 12AA 14A -- Ahd-Trib -- Aatman Foundation v. CIT(E) Assessee Appeal AllowedIT Appeal No. 364 (Ahd.) of 20252025 TaxPub(DT) 3822 (Ahd-Trib) 29-Nov-2025 -- Section : 143(3) 144Bof 40A 36 143(2) 142(10 47A(7) 40(A)(7) 43B 36(1)(va) 36(1)(vi) 438 -- Del-Trib -- Steel City Beverages Ltd. v. ITO Assessee Appeal Partly AllowedIT Appeal No. 3133 (Delhi) of 20232025 TaxPub(DT) 3638 (Del-Trib) 29-Nov-2025 -- Section : 260A 40(a)(ia) -- Cal-HC -- Pr. CIT v. Dilip Kumar Das & Sons Appeal DismissedITAT/208/2024, IA No. GA/2/20242025 TaxPub(DT) 3637 (Cal-HC) 29-Nov-2025 -- Section : 260A 68 -- Cal-HC -- Pr. CIT v. Tulsyan & Sons (P.) Ltd.ITAT No. 239 of 2024, IA No. GA 2 of 20242025 TaxPub(DT) 3636 (Cal-HC) 29-Nov-2025 -- Section : 69C 133(6) 4A 145(3) 263 -- Chd-Trib -- Prime Steel Industries (P.) Ltd. v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedIT Appeal No. 275 and 500 (Chd) of 20242025 TaxPub(DT) 3635 (Chd-Trib) 29-Nov-2025 -- Section : 148A(d) 148A(b) 149 -- Raj-HC -- Prakash Kumar Chandnani v. Dy. CIT Petition DismissedD.B. Civil Writ Petition No. 42 of 20252025 TaxPub(DT) 3634 (Raj-HC) 29-Nov-2025 -- Section : 245HA 245C 245HA(1) -- Raj-HC -- Mehta Stone Polishers v. Asstt. CIT Petition AllowedD.B. Civil Writ Petition No. 2570 of 20172025 TaxPub(DT) 3633 (Raj-HC) 29-Nov-2025 -- Section : 12A(1)(ac) 80G 12(1)(ac) 12AB 44AB 80G(5) -- Pune-Trib -- Mangala Foundation v. CIT(E) Assessee Appeal AllowedIT Appeal Nos. 2382 & 2383 (Pun) of 20242025 TaxPub(DT) 3632 (Pune-Trib) 29-Nov-2025 -- Section : 142(1) 144 264 263 154 143(3) 143(1) 265 119 144A 139(5) 264(1) -- Guj-HC -- Maheshchandra Natvarlal Parikh v. CITR/Special Civil Application No. 15556 of 20222025 TaxPub(DT) 3631 (Guj-HC) 29-Nov-2025 -- Section : 144 139(4C) 80P 10 115BBE 69A 139(1) 142(1)(i) 139(1)) 10(23)(vi) 139(4) 12AA -- Ind-Trib -- Harda Nagar Bal Vikas Samiti v. ITO Appeal AllowedIT Appeal No. 419 (Ind.) of 20242025 TaxPub(DT) 3628 (Ind-Trib) 29-Nov-2025 -- Section : -- Del-Trib -- BMW India (P.) Ltd. v. DCIT Application AllowedS.A. No. 477 (Del) of 20242025 TaxPub(DT) 3624 (Del-Trib) 29-Nov-2025 -- Section : 250 143(3) 44AA 44AB 143(2) 144 145(3) 142(2A) 139 (1) -- Panaji-Trib -- Virupakaxappa Sidramappa Bembalgi v. ITO Appeal AllowedIT Appeal Nos. 011 (Pan.) of 20252025 TaxPub(DT) 3264 (Panaji-Trib) 29-Nov-2025 -- Section : 260A 273-B 271E 143(3) 147 269T 273B 9(1) 25(1)(a) 271AA 271BA 271C 271D 271F -- Chhattisgarh-HC -- Kamaljeet Kaur Gill v. Jt. CIT Appeal AllowedTAXC No. 63 of 20242025 TaxPub(DT) 3263 (Chhattisgarh-HC) 29-Nov-2025 -- Section : 260A 153(3) 269SS -- Mad-HC -- CIT v. Jaya Publications Appeal DisposedT.C.A. No. 629 of 20082025 TaxPub(DT) 3261 (Mad-HC) 29-Nov-2025 -- Section : 143(3) 144C(13) 254 142(1) 92CA(3) -- Del-Trib -- Vertex Customer Management India (P.) Ltd. v. Addl. CIT Assessee Appeal DismissedIT Appeal No. 66 (Delhi) of 20172025 TaxPub(DT) 2972 (Del-Trib) 29-Nov-2025 -- Section : 5 148 -- Raipur Bench -- Shrikant Sharma v. ITO Assessee Appeal AllowedIT Appeal No.148 (Rpr.) of 20252025 TaxPub(DT) 2970 (Raipur Bench) 29-Nov-2025 -- Section : 143(3) 40(a)(ia) 148 32 32(1)(ii) -- Mad-HC -- Shivsu Canadian Clear International Ltd. v. Dy. CIT In Favour of AssesseeT.C.(A) Nos.109 and 110 of 20152025 TaxPub(DT) 2969 (Mad-HC) 29-Nov-2025 -- Section : 143(3) 68 143(2) 127(1) 124(1) 120(2) 124(3)(a) 127(3) 158BD 271(1)(c) (1) 147 -- Raipur Bench -- Rina Kumari Kodwani v. ITO Assessee Appeal AllowedIT Appeal No.111 (RPR) of 20242025 TaxPub(DT) 2968 (Raipur Bench) 29-Nov-2025 -- Section : 143(3) 144B 133(6) -- Chen-Trib -- Workenstein Collaborative Spaces (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No.1195/ Chny/20252025 TaxPub(DT) 8375 (Chen-Trib) 28-Nov-2025 -- Section : 147 144 148 142(1) 50C 251 -- Hyd-Trib -- Venugopal Reddy Gelivi v. ITO Assessee Appeal AllowedI.T.A. No. 393/Hyd/20252025 TaxPub(DT) 7476 (Hyd-Trib) 28-Nov-2025 -- Section : 147 144 69A -- Chd-Trib -- Unique Insurance Services v. ITO Appeal AllowedITA No. 1077/CHANDI/20242025 TaxPub(DT) 7475 (Chd-Trib) 28-Nov-2025 -- Section : 143(3) 14A 11UA 56(2) 234B 143(2) 56(2)(via) 50C 155 10 12AA 47 56(2)(vii) 2( -- Hyd-Trib -- Thermodyne Dynamics (P) Ltd. v. ITO Assessee Appeal Partly AllowedI.T.A. No. 500/Hyd/20242025 TaxPub(DT) 7474 (Hyd-Trib) 28-Nov-2025 -- Section : 144B -- Ctk-Trib -- Swarna Prava Biswal v. ITO Assessee Appeal AllowedITA No. 296/CTK/20252025 TaxPub(DT) 7473 (Ctk-Trib) 28-Nov-2025 -- Section : 144 34(4) -- Asr-Trib -- Sudesh Kumar Verma v. ITO Appeal AllowedITA No. 55/ASR/20252025 TaxPub(DT) 7471 (Asr-Trib) 28-Nov-2025 -- Section : 10(13A) 69A 143(1) 143(2) 249(1) -- Ctk-Trib -- Sriprakash Pany v. ITO Assessee Appeal AllowedITA No. 336/CTK/20252025 TaxPub(DT) 7470 (Ctk-Trib) 28-Nov-2025 -- Section : 250 148 -- Chen-Trib -- V. Mangalakshmi v. ITO Assessee Appeal AllowedITA No. 867/CHNY/20252025 TaxPub(DT) 7469 (Chen-Trib) 28-Nov-2025 -- Section : 250 148 147 144B 68 69 -- Chen-Trib -- Jaganathan Abinaya v. ITO Assessee Appeal AllowedITA No. 939/CHNY/20252025 TaxPub(DT) 7468 (Chen-Trib) 28-Nov-2025 -- Section : 12A(1) -- Ahd-Trib -- Shravan Seva Foundation v. CIT(E) Assessee Appeal AllowedITA No. 634/Ahd/20252025 TaxPub(DT) 7466 (Ahd-Trib) 28-Nov-2025 -- Section : 143(3) 250(6) -- Del-Trib -- Shobha Chand v. ITO Assessee Appeal AllowedITA No. 1783/Del/20252025 TaxPub(DT) 7465 (Del-Trib) 28-Nov-2025 -- Section : 147 50C 148 -- Ahd-Trib -- Shivprakash Ramcharan Sharma v. ITO Assessee Appeal Partly AllowedITA No. 511/Ahd/20252025 TaxPub(DT) 7464 (Ahd-Trib) 28-Nov-2025 -- Section : 272A(1)(c) -- Del-Trib -- Devesh Singh v. JCIT Assessee Appeal AllowedITA No. 3835/Del/20232025 TaxPub(DT) 7463 (Del-Trib) 28-Nov-2025 -- Section : 154 -- Del-Trib -- Abdul Wahid v. CIT(A) Assessee Appeal AllowedITA No. 634/Del/20252025 TaxPub(DT) 7462 (Del-Trib) 28-Nov-2025 -- Section : -- Ctk-Trib -- Sekh Amjad v. DCIT Assessee Appeal AllowedITA No. 251/CTK/20252025 TaxPub(DT) 7461 (Ctk-Trib) 28-Nov-2025 -- Section : 147 144 250(6) -- Del-Trib -- Satish Chand Singhal v. ITO Assessee Appeal AllowedITA No. 1771/Del/20252025 TaxPub(DT) 7460 (Del-Trib) 28-Nov-2025 -- Section : 12A 80G 12AB -- Ahd-Trib -- Shri Ram Bhakt Mandal Trust v. CIT(E)I.T.A. Nos. 1071 & 1072/Ahd/20252025 TaxPub(DT) 7459 (Ahd-Trib) 28-Nov-2025 -- Section : -- Ctk-Trib -- Sanjay Kumar Behera v. ITO Assessee Appeal AllowedITA No. 331/CTK/20252025 TaxPub(DT) 7458 (Ctk-Trib) 28-Nov-2025 -- Section : 147 148 151(ii) 29A 13A 148A(b) 148A(d) 147/148 149(1) 151(1) 151(2) 151(i) 3 -- Del-Trib -- S.K. Bhatia & Sons (HUF) v. ITO Assessee Appeal AllowedITA No. 1800/Del/20252025 TaxPub(DT) 7457 (Del-Trib) 28-Nov-2025 -- Section : 68 144 -- Del-Trib -- Raju Upadhyay v. ITO Assessee Appeal AllowedITA No. 475/DEL/20162025 TaxPub(DT) 7456 (Del-Trib) 28-Nov-2025 -- Section : -- Del-Trib -- Raghav Aditya Chits (P) Ltd. v. ACITMA No. 389/Del/2022 in ITA No. 3254/Del/20182025 TaxPub(DT) 7455 (Del-Trib) 28-Nov-2025 -- Section : 144 -- Ctk-Trib -- Rabindra Garadia v. ITO Assessee Appeal AllowedITA No. 326/CTK/20252025 TaxPub(DT) 7454 (Ctk-Trib) 28-Nov-2025 -- Section : 2(31) 139(1) -- Chen-Trib -- Punalveli Weavers Cooperative Society v. ITO Assessee Appeal DismissedI.T.A. No. 1244/Chny/20252025 TaxPub(DT) 7453 (Chen-Trib) 28-Nov-2025 -- Section : 43B -- Ahd-Trib -- Prashant Ghanshyam Patel v. ITO Assessee Appeal AllowedITA No. 502/Ahd/20252025 TaxPub(DT) 7452 (Ahd-Trib) 28-Nov-2025 -- Section : -- Ctk-Trib -- Pradeep Kumar Panda v. ACIT Assessee Appeal AllowedITA No. 309/CTK/20252025 TaxPub(DT) 7451 (Ctk-Trib) 28-Nov-2025 -- Section : 80G -- Hyd-Trib -- Pendurthy Venkata Subbaiah Chowdary & Anr. v. CIT(E) Assessee Appeal AllowedITA No. 650/Hyd/20252025 TaxPub(DT) 7450 (Hyd-Trib) 28-Nov-2025 -- Section : 254(2) -- Chd-Trib -- Parvinder Kaur v. ITO Assessee Appeal DismissedITA No. 178/CHD/20252025 TaxPub(DT) 7449 (Chd-Trib) 28-Nov-2025 -- Section : 271(1)(c) 132 143(3) 153A 274 271(l)(c) 292BB -- Chen-Trib -- Panjurajan Ganesan v. Dy. CIT Assessee Appeal AllowedITA Nos. 278/Chny/20202025 TaxPub(DT) 7448 (Chen-Trib) 28-Nov-2025 -- Section : 147 144 250(6) -- Del-Trib -- Nitin Wadhera v. ITO Assessee Appeal AllowedITA No. 1807/Del/20252025 TaxPub(DT) 7447 (Del-Trib) 28-Nov-2025 -- Section : 12AA 11 143(1) -- Ctk-Trib -- New Inspiration Rejuvenation Movement & Anr. v. ITO (E) Assessee Appeal AllowedITA Nos. 293-294/CTK/20252025 TaxPub(DT) 7446 (Ctk-Trib) 28-Nov-2025 -- Section : 144 263 144B 250 -- Chen-Trib -- Neomax Realtors (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 1229/Chny/20252025 TaxPub(DT) 7445 (Chen-Trib) 28-Nov-2025 -- Section : 147 144 -- Ctk-Trib -- Naresh Kumar Patro Doki v. ITO Assessee Appeal AllowedITA No. 304/CTK/20252025 TaxPub(DT) 7443 (Ctk-Trib) 28-Nov-2025 -- Section : 144 69A 115BBE -- Del-Trib -- N N Foods v. ITO Assessee Appeal Partly AllowedITA No. 1780/Del/20252025 TaxPub(DT) 7442 (Del-Trib) 28-Nov-2025 -- Section : 250 69 143(2) 143(3) -- Chen-Trib -- Vaikundaramu Kanagavalli v. ITO Assessee Appeal AllowedITA No. 861/CHNY/20252025 TaxPub(DT) 7441 (Chen-Trib) 28-Nov-2025 -- Section : 250 80P 143(1) 139(1) 139(3) -- Chen-Trib -- K 113 Kugalur Primary Agricultural Coop Credit Society v. ITO Assessee Appeal AllowedITA No. 99/CHNY/20252025 TaxPub(DT) 7440 (Chen-Trib) 28-Nov-2025 -- Section : 194Q 143(1a) 199 -- Bang-Trib -- Malnad Arecanut Syndicate (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 340/Bang/20252025 TaxPub(DT) 7439 (Bang-Trib) 28-Nov-2025 -- Section : 250 144 139 142(1) -- Del-Trib -- Sunita Vijay v. ITO Appeal AllowedITA No. 1403/DEL/20252025 TaxPub(DT) 7438 (Del-Trib) 28-Nov-2025 -- Section : 143(3) 147 250(6) -- Del-Trib -- Krishan Verma v. ITO Assessee Appeal AllowedITA No. 1770/Del/20252025 TaxPub(DT) 7435 (Del-Trib) 28-Nov-2025 -- Section : 148 142(1) 68 115BBE 147 144B 250 139 -- Hyd-Trib -- Koneni Reddeppa Naidu v. ITO Assessee Appeal DismissedITA No. 166/Hyd./20252025 TaxPub(DT) 7434 (Hyd-Trib) 28-Nov-2025 -- Section : -- Ahd-Trib -- Kanubhai Dhulabhai Patel v. Dy. CIT Assessee Appeal Partly AllowedITA No. 1125/Ahd/20172025 TaxPub(DT) 7433 (Ahd-Trib) 28-Nov-2025 -- Section : 250 144/147 147 148 142(1) 30-11-2018 -- Del-Trib -- Jug Vir Singh v. ITO Appeal AllowedITA No. 1406/DEL/20252025 TaxPub(DT) 7432 (Del-Trib) 28-Nov-2025 -- Section : -- Ctk-Trib -- Joda Auto Centre v. ITO Assessee Appeal AllowedITA No. 299/CTK/20252025 TaxPub(DT) 7431 (Ctk-Trib) 28-Nov-2025 -- Section : -- Asr-Trib -- JK Hope & Health Foundation v. CIT(E) Appeal AllowedITA No. 613 /ASR/20242025 TaxPub(DT) 7430 (Asr-Trib) 28-Nov-2025 -- Section : -- Asr-Trib -- Jalandhar District Cricket Association v. CIT(E) Appeal AllowedITA No. 629/ASR/20242025 TaxPub(DT) 7429 (Asr-Trib) 28-Nov-2025 -- Section : 143(3) 250 11(2) 234B 12A -- Bang-Trib -- Institute of Nephrourology v. Dy. CIT Assessee Appeal AllowedITA Nos. 336 & 337/Bang/20252025 TaxPub(DT) 7428 (Bang-Trib) 28-Nov-2025 -- Section : 147 144 144B 148 151 147/144B 133(6) 69 -- Chd-Trib -- Hakam Singh v. ITO Assessee Appeal AllowedITA No. 1130/CHD/20242025 TaxPub(DT) 7427 (Chd-Trib) 28-Nov-2025 -- Section : 250 144 263 -- Chd-Trib -- Gurvir Motor (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1250/CHD/20242025 TaxPub(DT) 7426 (Chd-Trib) 28-Nov-2025 -- Section : 69A -- Del-Trib -- Elca Cosmetics (P) Ltd. v. DCIT Assessee Appeal DismissedITA No. 1149/Del/20182025 TaxPub(DT) 7424 (Del-Trib) 28-Nov-2025 -- Section : 143(1) 11 57(iii) 139(4) 12AA 143(1)(a) 12A(1)(b) (4A) 139(4A) 2 139(1) 139(5) -- Del-Trib -- Effort Foundation (N.G.O.) v. ITO Assessee Appeal AllowedITA No. 1204/Del/20242025 TaxPub(DT) 7423 (Del-Trib) 28-Nov-2025 -- Section : 143(3)/147 68 133(5) 133(6) 148/147 -- Del-Trib -- Eastern & Western Dresses Trading (P) Ltd. v. ITO Assessee Appeal DismissedITA No. 1939/Del/20202025 TaxPub(DT) 7422 (Del-Trib) 28-Nov-2025 -- Section : 250 -- Ctk-Trib -- Duryodhan Pati v. DCIT Assessee Appeal AllowedITA No. 305/CTK/20252025 TaxPub(DT) 7421 (Ctk-Trib) 28-Nov-2025 -- Section : -- Del-Trib -- DCIT v. SRC Buildtech (P) Ltd.MA No. 89/Del/2023 in ITA No. 1311/Del/20212025 TaxPub(DT) 7420 (Del-Trib) 28-Nov-2025 -- Section : 143(3) -- Del-Trib -- DCIT v. Grihapravesh Buildteck (P) Ltd. Revenue Appeal AllowedITA No. 65/Del/20222025 TaxPub(DT) 7419 (Del-Trib) 28-Nov-2025 -- Section : 271(1)(b) 142(1) 254(2) -- Del-Trib -- DCIT v. Anurag DalmiaMA No. 251/Del/2020 in ITA Nos. 3802 to 3808/Del/20142025 TaxPub(DT) 7418 (Del-Trib) 28-Nov-2025 -- Section : 148 143(2) 133(6) 69A 69C 147 144B -- Chen-Trib -- D. Rajeswari v. ITO Assessee Appeal AllowedI.T.A. No. 1020/Chny/20252025 TaxPub(DT) 7417 (Chen-Trib) 28-Nov-2025 -- Section : 80P 271(1)(c) -- Del-Trib -- Co-operative Cane Development Union Ltd. v. ITO Assessee Appeal AllowedITA Nos. 4068 & 4083 to 4089/Del/20242025 TaxPub(DT) 7416 (Del-Trib) 28-Nov-2025 -- Section : 154 -- Ctk-Trib -- Batakrushna Pratihari v. ITO Assessee Appeal AllowedITA No. 283/CTK/20252025 TaxPub(DT) 7413 (Ctk-Trib) 28-Nov-2025 -- Section : 250 144B 148 148A 148A(b) -- Del-Trib -- Anjali Malik v. ITO Appeal AllowedITA No. 1504/DEL/20252025 TaxPub(DT) 7411 (Del-Trib) 28-Nov-2025 -- Section : 254(2) -- Del-Trib -- Addl. CIT(A) v. Sumitomo Corpn. Revenue Appeal DismissedMA No. 14/DEL/2020, ITA No. 5964/DEL/20102025 TaxPub(DT) 7410 (Del-Trib) 28-Nov-2025 -- Section : 14 14(1)(a) 238 -- Del-Trib -- Grand Venezia Commercial Towers (P) Ltd. v. ACITITA Nos. 486 &3817/Del/20172025 TaxPub(DT) 7409 (Del-Trib) 28-Nov-2025 -- Section : 144 145(3) 133(6) 40(A)(3) -- Del-Trib -- ITO v. Hari Govind Texfab (India) (P) Ltd. Revenue Appeal DismissedITA No. 3348/Del/20232025 TaxPub(DT) 3073 (Del-Trib) 28-Nov-2025 -- Section : 250/143(3) 143(2) 143(3) 36(1)(va) 2(24)(x) 43B 139(1) 36(i)(va) 43b -- Del-HC -- Goodrich Carbohydrates Ltd. v. Asstt. CIT Petition DisposedW.P. (C) No. 4235/20252025 TaxPub(DT) 3068 (Del-HC) 28-Nov-2025 -- Section : 143(3) 40(a)(ia) 40(a)(i) 234B 234C 115JB 14A 115JAA -- Del-Trib -- Dixon Technologies (India) Ltd. v. Addl. CIT Assessee Appeal AllowedITA No. 7261/Del/20192025 TaxPub(DT) 3046 (Del-Trib) 28-Nov-2025 -- Section : 147 144 143(3) 14A 148 10(38) -- Mum-Trib -- ACIT v. Dipti Sureshchandra Bajaj Revenue Appeal DismissedITA No. 3767/Mum/2024 and 3769/Mum20242025 TaxPub(DT) 3045 (Mum-Trib) 28-Nov-2025 -- Section : 250 143(3) 253(1)(a) 50B 2(42C) 50B(3) 44AB 234B 234C 28(ii) 133(6) 234B/C -- Mum-Trib -- Digital Insight India Products (P) Ltd. v. Asstt. CIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 5048/MUM/2024 and ITA No. 5036/MUM/20242025 TaxPub(DT) 3043 (Mum-Trib) 28-Nov-2025 -- Section : 147 144B 148A(b) 148A(d) 69C 115BBE 271AAC 143(3) 145(3) 132(4) -- Ahd-Trib -- Dharmessh Shah v. ITO Assessee Appeal Partly AllowedITA No. 439/Ahd/20252025 TaxPub(DT) 3041 (Ahd-Trib) 28-Nov-2025 -- Section : 147 143(3) 148 153C 132 143(2) 142(1) 147/148 153A 153(C) -- Jp-Trib -- Dy. CIT v. Jitendra Kumar Daga Revenue Appeal DismissedITA. No. 1171/JPR/20242025 TaxPub(DT) 3038 (Jp-Trib) 28-Nov-2025 -- Section : 142(1) 12A 11 143(2) 127 120 127(1) 147 148 292BB -- Del-Trib -- DCIT (E) v. Hapur Pilkhuwa Development Authority Revenue Appeal DismissedITA No. 5148/DEL/20242025 TaxPub(DT) 3028 (Del-Trib) 28-Nov-2025 -- Section : 250 80P(2)(d) 143(1) 80P(1) 2(19) 70 80P(4) -- Mum-Trib -- Chitrakoot Co-op Hsg. Society Ltd. v. ITO Assessee Appeal AllowedITA No. 1818/M/20252025 TaxPub(DT) 3021 (Mum-Trib) 28-Nov-2025 -- Section : 250 143(3) 133A 143(2) 142(1) 69A 115BBE 271AAC -- Pune-Trib -- Ashwin Rajendra Bade v. ACIT Assessee Appeal AllowedITA No. 1892/PUN/20242025 TaxPub(DT) 3008 (Pune-Trib) 28-Nov-2025 -- Section : 263 147 144 144B 154 148 147/144 68 143(3) 263(1) -- Kol-Trib -- Ashutosh Kumar Prabhat v. PCIT Assessee Appeal AllowedI.T.A. No. 564/PAT/20242025 TaxPub(DT) 3007 (Kol-Trib) 28-Nov-2025 -- Section : 250 143(3) 144 68 143(1) 142(1) -- Mum-Trib -- Asstt. CIT v. Rihting Coating Technology (India) (P) Ltd. Revenue Appeal DismissedITA No. 1991/MUM/20242025 TaxPub(DT) 2996 (Mum-Trib) 28-Nov-2025 -- Section : 148A(d) 143(3) 154 148A(b) 143(2) 147/148 156 68 115BBE 132 263 -- Cal-HC -- Adwealth Stock Broking (P) Ltd. v. UOI & Ors.APO/186/2023, IA No. GA/1/20232025 TaxPub(DT) 2986 (Cal-HC) 28-Nov-2025 -- Section : 270A 12A 11(1) 11(1)(a) 143(3) 274 143(1)(a) 148 115JB 270A(2)(g) -- Pune-Trib -- ACIT(E) v. Zeal Education SocietyI.T.A. No. 1642/PUN/2024, C.O. No. 01/PUN/2025 (Arising out of I.T.A. No. 1642/PUN/2024)2025 TaxPub(DT) 2983 (Pune-Trib) 28-Nov-2025 -- Section : 250 87 68 115BBE 143(2) 142(1) 143(3) 144B -- Bang-Trib -- Abhay Hemrajji Sharma v. ITO Assessee Appeal AllowedITA No. 2145/Bang/20242025 TaxPub(DT) 2982 (Bang-Trib) 28-Nov-2025 -- Section : 250 80P 14(F) 271B 44AB 80P(1) (2) 6 18 -- Luck-Trib -- ITO v. Cooperative Cane Development Union Ltd. Revenue Appeal DismissedITA No. 243/Lkw/2020, ITA No. 244/Lkw/2020, ITA No. 245/Lkw/2020, ITA No. 246/Lkw/2020, ITA No. 247/Lkw/2020, ITA No. 34/Lkw/2021, ITA No. 30/Lkw/2021 And ITA No. 31/Lkw/20212025 TaxPub(DT) 2939 (Luck-Trib) 28-Nov-2025 -- Section : 263 132(1) 153A 143(2) 271(1)(c) 143(3) -- Ranchi-Trib -- Ramesh Kumar Singh v. Pr. CIT Assessee Appeal AllowedI.T.A. No. 09 to 11/Ran/20212025 TaxPub(DT) 2911 (Ranchi-Trib) 28-Nov-2025 -- Section : 250 270A 80P(4) 143(2) 143(3) 144B 40(a)(ia) 80G 80P(2)(d) 274 270AA 270A(9) 4 -- Kol-Trib -- Dy. CIT v. Sikkim State Cooperative Supply & Marketing Federation Ltd. Revenue Appeal DismissedI.T.A. No. 1711/KOL/20242025 TaxPub(DT) 2888 (Kol-Trib) 28-Nov-2025 -- Section : 69A 69A/115BBE 44AB -- Del-Trib -- Rakesh Kumar Goel v. ITO Assessee Appeal Partly AllowedI.T.A. No. 1549/Del/20232025 TaxPub(DT) 2884 (Del-Trib) 28-Nov-2025 -- Section : 250 143(3) 69A 115BBE 133(6) -- Pune-Trib -- Pravin Narayan Attarde v. ITO Assessee Appeal Partly AllowedITA No. 267/PUN/20252025 TaxPub(DT) 2883 (Pune-Trib)