Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 08-Jan-2026 -- Section 107... 2026 TaxPub(GST) 23 (Guj-HC) Watech RO Systems Pvt. Limited v. State of Gujarat & Ors. , Guj-HCR/Special Civil Application No. 17459 of 2025 08-Jan-2026 -- Section 130... 2026 TaxPub(GST) 22 (Raj-HC) Venkateshwara Traders v. The Union of India, State of Rajasthan, Assistant Commissioner, Circle B, Ward II Rajasthan , Raj-HCD.B. Civil Writ Petition No. 12413/2025, D.B. Civil Writ Petition No. 12596/2025, D.B. Civil Writ Petition No. 12598/2025 08-Jan-2026 -- ... 2026 TaxPub(GST) 21 (Mad-HC) BY4PETS, Represented by its Partner S. Shyamsundar v. The Commissioner of CGST & Central Excise, The Superintendent Madurai Rural (South) , Mad-HCW.P. (MD) No. 36264 of 2025 08-Jan-2026 -- Section 482 Section 70 Section 69 Section 138 Section 6(2)(b) Section 67(2) Section 132 Section 132(1)(b) Section 438 Section 437(3) Section 438(2)) Section 132(5) Section 135... 2026 TaxPub(GST) 20 (Karn-HC) Sri Akram Pasha v. Senior Intelligence Officer DGGI, Bengaluru , Karn-HCCriminal Petition No. 15066/2025 08-Jan-2026 -- Section 83... 2026 TaxPub(GST) 19 (Mad-HC) M/s. Shri Ram Alloys Rep. by its Proprietrix Smt. Ramila Devi v. The Additional Director General, The Branch Manager Central Bank of India, The Branch Manager, ICICI Bank Ltd., Coimbatore , Mad-HCW.P. No. 41044 of 2025 and W.M.P. Nos. 46001 and 46002 of 2025 08-Jan-2026 -- ... 2026 TaxPub(GST) 18 (AP-HC) Shirdi Sai Enterprises, Represented By The Proprietor Sri Krishna Reddy Soda Door v. The Deputy Assistant Commissioner of State Tax, Andhra Pradesh and State of Andhra Pradesh, Represented By The Secretary, Revenue (CT) Department, Andhra Pradesh , AP-HCWrit Petition No. 26594/2025 08-Jan-2026 -- Section 16 Section 54 Section 2(5) Section 2(6) Section 15(5) Section 5(2) Section 5(3) Section 5(4) Section 3 Section 17 Section 8 Rule 89(4) Rule 89(4)(E)... 2026 TaxPub(GST) 17 (AP-HC) M/s. SEIL Energy India Limited, (Formerly M/s. SEMCORP Energy India Limited) v. The Principal Commissioner of Central Tax, Guntur, The Additional Commissioner of Central Tax GST Appeals, Andhra Pradesh, The Deputy Commissioner of Central Tax, Central G.S.T Division, Nellore, The Union of India , AP-HCW.P. Nos. 21938, 31057, 31060, 31066, 31067, 31068, 31086, 31087, 31089, 31095, 31107, 31111, 31114, 31116, 31119 of 2024 & 14434, 14436, 14439, 28349, 28351, 28354, 28355, 28356, 28362, 28363, 28365 of 2025 08-Jan-2026 -- Section 16(5) Section 161... 2026 TaxPub(GST) 16 (Del-HC) M/s. Sawhney Handloom v. CGST Delhi East Commissionerate & Anr. , Del-HCW.P. (C) No. 17967/2025 08-Jan-2026 -- Section 73 Section 107(6)... 2026 TaxPub(GST) 15 (Cal-HC) RSSG-OT (JV) & Anr. v. Union of India & Ors. , Cal-HCWPA 12113 of 2025 08-Jan-2026 -- Section 74 Section 107 Section 75... 2026 TaxPub(GST) 14 (Mad-HC) RE Sustainability Limited v. State of Madhya Pradesh & Ors. , Mad-HCWrit Petition No. 22309 of 2025 08-Jan-2026 -- Section 50 Section 83 Section 45 Section 74 Section 107 Section 107(6) Section 62 Section 64 Section 73 Section 281B Section 153A Section 86A Rule 86A Rule 86A(1)... 2026 TaxPub(GST) 13 (Karn-HC) RDTMT Steels (India) Private Limited v. The Assistant Commissioner of Commercial Tax (Admin), The Assistant Commissioner of Central Tax Preventive Unit, Mandya & Principle Commissioner of Central Tax , Karn-HCWrit Petition No. 37316 of 2025 (T-Res) 08-Jan-2026 -- Section 79(1)(f) Section 73... 2026 TaxPub(GST) 12 (Karn-HC) Ram Kishore Nageshwar Reddy v. The Commercial Tax Officer , Karn-HCWrit Petition No. 34461 of 2025 (T-Res) 08-Jan-2026 -- Section 50 Section 73... 2026 TaxPub(GST) 11 (AP-HC) M/s. R.K. Infracorp Private Limited v. Assistant Commissioner State Tax, Andhra Pradesh Industrial Infrastructure Corporation, Andhra Pradesh, State of Andhra , AP-HCWrit Petition No. 32737/2025 08-Jan-2026 -- Section 130 Section 67(6) Section 35(6) Section 17 Section 73 Section 74A) Rule 140 Rule 140(1)... 2026 TaxPub(GST) 10 (Del-HC) M/s. PHX Electronics Pvt. Ltd. v. Commissioner CGST & Central Excise, Delhi East Commissionerate & Ors. , Del-HCW.P. (C) 18877/2025 & CM Appl. 78601/2025 08-Jan-2026 -- Section 73(9) Section 140 Rule 117... 2026 TaxPub(GST) 9 (Karn-HC) M/s. Paxal Corporation v. Union of India, State of Karnataka, Assistant Commissioner of Commercial Taxes (Audit) 3.7, Bengaluru, Superintendent of Central Tax , Karn-HCWrit Petition No. 32605 of 2024 (T-RES) 08-Jan-2026 -- Section 129(3) Section 20 Section 129(1)(a) Section 129(1)(b)... 2026 TaxPub(GST) 8 (All-HC) Pal Enterprise Thru. Authorised Representative Mr. Avinash Paswan v. State of U.P. Thru. Prin. Secy. Deptt. of State Tax LKO. U.P. & Anr. , All-HCWrit Tax No. 1557 of 2025 08-Jan-2026 -- Section 74 Section 122(2) Section 122(2)(b) Section 9 Rule 3(a)... 2026 TaxPub(GST) 7 (Karn-HC) M/s. Dodla Dairy Limited Represented By Usha Uppala, Manager, Taxation, Hyderabad v. The Union of India Represented By Its Secretary Mf. (Dr.) Ministry of Finance, New Delhi, The Additional Commissioner (Appeals), The Assistant Commissioner of Central Tax Division II, Bangalore, The Deputy Director O/O The Director General of GST Intelligence, Bengaluru & The State of Karnataka Represented By Additional Chief Secretary, Bengaluru , Karn-HCWrit Petition No. 21566 of 2025 (T-Res) 08-Jan-2026 -- Section 73 Section 73(9)... 2026 TaxPub(GST) 6 (Karn-HC) M/s Digitech Communication Represented By Its Director Madaiah Channapatna Mallesh Kumar v. The Assistant Commissioner of Commercial Taxes Local Goods and Services Tax & The Manager Canara Bank, MS Ramaiah Medical Teaching Hospital, Bengaluru , Karn-HCWrit Petition No. 36230 of 2025 (T-Res) 08-Jan-2026 -- Section 54 Section 77 Section 19 Section 77(1) Section 19(1) Rule 92 Rule 89(1A)... 2026 TaxPub(GST) 5 (Karn-HC) Celebrity Structures India Private Limited v. The Assistant Commissioner of Central Tax, The Superintendent of Central Tax & The Deputy Commissioner of Central Tax , Karn-HCWrit Petition No. 24053 of 2023 (T-Res) 08-Jan-2026 -- Section 107 Section 73... 2026 TaxPub(GST) 4 (Cal-HC) Boidul Jamal v. The State of West Bengal & Ors. , Cal-HCWPA 14790 of 2025 08-Jan-2026 -- Section 107(11)... 2026 TaxPub(GST) 3 (Karn-HC) M/s. Bluefish Pharmaceuticals Private Limited v. The Union of India, Central Board of Indirect Taxes & Customs New Delhi, Assistant Commissioner of Commercial Taxes Bengaluru, Joint Commissioner of Commercial Taxes (Appeals) -5 Bengaluru , Karn-HCWrit Petition No. 19351 of 2024 (T-Res) 08-Jan-2026 -- Section 73(9) Section 73(5) Rule 142(5) Rule 142(1A)... 2026 TaxPub(GST) 2 (Karn-HC) M/s. Agromatica Engineering India Private Limited Represented By Sri Kirti Kumar Kabra v. Deputy Commissioner of Commercial Taxes (Adudit) - 6.4, Bengaluru , Karn-HCWrit Petition No. 35145 of 2025 (T-Res) 08-Jan-2026 -- Section 161... 2026 TaxPub(GST) 1 (Mad-HC) Acsys Investments Private Limited Represented by its Authorised Signatory, Mr. Beedu Sudhindra Pallal v. The Additional Commissioner (Appeals-I), The Assistant Commissioner GST & Central Excise, Chennai , Mad-HCW.P. No. 48354 of 2025 and W.M.P. No. 53997 of 2025 08-Jan-2026 -- Section : 263 36(1)(III) 143(3) 144B -- Ahd-Trib -- Wardha Solar (Maharashtra) Private Limited v. Principal Commissioner of Income Tax, Ahmedabad Assessee Appeal DismissedITA No. 1236/AHD/20252026 TaxPub(DT) 109 (Ahd-Trib) 08-Jan-2026 -- Section : 80G 80G(5) 80G(5)(ii) 80G(5B) -- Ahd-Trib -- Bhaktidham Seva Trust v. CIT (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 33/AHD/20252026 TaxPub(DT) 108 (Ahd-Trib) 08-Jan-2026 -- Section : 250 133(6) 148A(d) 147 69 144 -- Del-Trib -- Akshay Anand v. Assessing Officer, Assessment Unit Income Tax Department Assessee Appeal AllowedITA No. 2273/DEL/20252026 TaxPub(DT) 107 (Del-Trib) 08-Jan-2026 -- Section : 143(3) 132 153A 145 145(3) 37 68 133A -- Mum-Trib -- Subhkaran & Sons v. Deputy Commissioner of Income Tax, Central Circle- 7(1), Mumbai & Deputy Commissioner of Income Tax, Central Circle- 7(1), Mumbai v. Subhkaran & Sons Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 2906, 2907, 2908, 2909 and 2910/MUM/2025 & 3966, 3967, 3968, 3969 and 3986/MUM/20252026 TaxPub(DT) 80 (Mum-Trib) 06-Jan-2026 -- Section : 143(3) 153A 132 1534 69C 115BBE 68 132(3) 69A 142(1) 132(4A) 13214A) 2920 -- Mum-Trib -- Mr. Ismail Muhammad Khan, Mumbai v. Assistant Commissioner of Income Tax, Central Circle 1(2), Mumbai Assessee Appeal Partly AllowedI.T.A. No. 4287/Mum/20232025 TaxPub(DT) 8862 (Mum-Trib) 06-Jan-2026 -- Section : 263 147 144 148 151 142(1) 144B 147/144B 139(1) 147/143(3) 133A 133(6) -- Del-Trib -- R.D. Vohra (HUF), Haryana v. PCIT, Haryana Assessee Appeal AllowedITA No. 4948/DEL/20242025 TaxPub(DT) 8861 (Del-Trib) 06-Jan-2026 -- Section : 250 251 69A 115BBE 143(3) 147 2(22)(e) 8 -- Chen-Trib -- Grace Jayanthi Rani, Represented by J C D Prabhakar, Chennai v. The Income Tax Officer, Corporate Circle 1(1), Chennai Assessee Appeal AllowedITA No. 523/Chny/20252025 TaxPub(DT) 8860 (Chen-Trib) 06-Jan-2026 -- Section : 250 143(3) 195 40(a)(ia) -- Luck-Trib -- Mohd Asfand Akhtar, Kanpur v. Assistant Commissioner of Income-tax, Range-1, Kanpur Assessee Appeal AllowedITA No. 138/LKW/20222025 TaxPub(DT) 8859 (Luck-Trib) 06-Jan-2026 -- Section : 250 143(3) 263 68 69 148 271(1)(c) 69C -- Luck-Trib -- Dy. Commissioner of Income Tax-6 Kanpur v. M/s Narain Institute of Management Studies Pvt. Ltd., Kanpur Appeal AllowedITA No. 518/LKW/20172025 TaxPub(DT) 8858 (Luck-Trib) 06-Jan-2026 -- Section : 80G 80G(5) 12AB 80G(5)(vi) 12AB(1)(b) 12A/12AA 13(3) -- Mum-Trib -- Mahadevi Parmeshwaridas Jindal Charitable Trust, Maharashtra v. Commissioner of Income Tax (Exemptions), Maharashtra Appeal AllowedITA No. 393/MUM/20252025 TaxPub(DT) 8857 (Mum-Trib) 06-Jan-2026 -- Section : 153A 143(3) 68 69A 143(2) 132 153A(1) 142(1) -- Chen-Trib -- Deputy Commissioner of Income Tax, Central Circle -2, Madurai v. Subbiah Nadar Jegatheesan, Tirunelveli Revenue Appeal DismissedITA No. 603/Chny/20252025 TaxPub(DT) 8856 (Chen-Trib) 06-Jan-2026 -- Section : 147 144 271(1)(c) 133(6) 69A 148 142 142(1) 144B -- Pune-Trib -- Ulka Madhukar Shinde, Kamothe v. Assistant Commissioner of Income Tax, Panvel Assessee Appeal AllowedITA No. 600/PUN/20252025 TaxPub(DT) 8855 (Pune-Trib) 06-Jan-2026 -- Section : 147 144B 148 148A(b) 148A(d) 151(ii) 151(i) 151(2) 151(1) 3(1) 148A(a) 148-to -- Del-Trib -- Anurag Pandey, Delhi v. ITO, Ward-29(1), New Delhi Assessee Appeal AllowedITA No. 3924/Del/20242025 TaxPub(DT) 8854 (Del-Trib) 06-Jan-2026 -- Section : 35(1)(iii) 35(1)(ii) 131 147 148 143(2) 142(1) 143(3) 250 263 35(l)(ii} 35(1}(i -- Ahd-Trib -- Disha Resources Ltd. (Formerly known as Arihant Avenues and Credit Limited), Ahmedabad v. The Assistant Commissioner of Income Tax, Circle-2(1), Ahmedabad Assessee Appeal DismissedITA Nos. 534 & 535/Ahd/20252025 TaxPub(DT) 8853 (Ahd-Trib) 06-Jan-2026 -- Section : 250 253(5) 244A 143(1) 139(1) 11(1)(d)) 12A(1)(b) 154 11/12 80-IB 12AB -- Bang-Trib -- M/s. Yuva Chintana Foundation, Bangalore v. The Income Tax Officer (Exemptions), Ward -2, Bengaluru Assessee Appeal Partly AllowedITA No. 301/Bang/20252025 TaxPub(DT) 8852 (Bang-Trib) 06-Jan-2026 -- Section : 92CA(3) 92CA(4) 144C(2)(b) 80G 80G) 143(3) 144C(13) 144B 37(1) -- Del-Trib -- Amway India Enterprises Pvt. Ltd., New Delhi v. DCIT, TP Circle 1(1)(1), New Delhi Petition AllowedS.A. Nos. 337/Del/2025 ( In ITA No. 5912/DEL/2024)2025 TaxPub(DT) 8850 (Del-Trib) 06-Jan-2026 -- Section : 143(2) 142(1) 10(35) 14A 37 28 37(1) -- Del-Trib -- ACIT, Special Range-7, v. Prudent Agri Commodities India Pvt. Ltd., (Earlier M/s. Sunder Agri Commodities India Pvt. Ltd.), New Delhi Revenue Appeal Partly AllowedITA No. 1743/DEL/20192025 TaxPub(DT) 8849 (Del-Trib) 06-Jan-2026 -- Section : 143(3) 144B -- Ori-HC -- M/s. J.M. Steel Traders v. Assessing Officer, Assessment Unit of National Faceless Assessment Centre, New DelhiW.P.(C) No. 9748 of 20252025 TaxPub(DT) 8815 (Ori-HC) 06-Jan-2026 -- Section : 260A 206(IC) 133A(2A) 206C(IC) 206C(1C) 23A 260C(IC) 206C(10) 9 9(1) 22 15 23A -- Chhattisgarh-HC -- The Deputy Director (Geology And Mining), Chhattisgarh v. The Deputy Commissioner of Income Tax (TDS), Chhattisgarh Appeal AllowedTAXC Nos. 190 of 2025, 188 of 20252025 TaxPub(DT) 8813 (Chhattisgarh-HC) 06-Jan-2026 -- Section : 12A 11 263 11(1)(a) -- Ker-HC -- Save A Family Plan (India) v. The Deputy Commissioner of Income Tax (Exemptions), Kochi In Favour of AssesseeITA No. 81 of 20252025 TaxPub(DT) 8812 (Ker-HC) 06-Jan-2026 -- Section : -- Mad-HC -- S.Senthil v. The Commissioner of Income Tax, Office of the Commissioner of Income Tax (Admin and TPS), Chennai, The Deputy Director, Office of the Commissioner of Income Tax (Admin and TPS), Chennai, The Senior Manager, NSDL e-Governance Infrastructure Limited, Income Tax PAN Services Unit, Mumbai & The Jurisdictional Assessing Officer, Office of the Income Tax Officer, Non Corporate Ward 22(4), Chennai Petition DisposedW.P. No. 21548 of 20222025 TaxPub(DT) 8811 (Mad-HC) 06-Jan-2026 -- Section : 148A 148A(b) 148A(d) -- Cal-HC -- Kripa Shankar Mahawar v. The Principal Chief Commissioner of Income Tax-1, Kolkata and Ors.WPO/408/20252025 TaxPub(DT) 8810 (Cal-HC) 06-Jan-2026 -- Section : 250 143(3) 132 -- Kol-Trib -- Mithilesh Kumar Choubey v. DCIT/ACIT, Cen Cir-2, Patna Assessee Appeal Partly AllowedITA No. 156/PAT/20252025 TaxPub(DT) 8809 (Kol-Trib) 06-Jan-2026 -- Section : 250 133(6) 144 45(5A) 2(14) 2(47)(v) 53A -- Kol-Trib -- Sunil Kumar v. ITO, Ward-6(1), Patna Assessee Appeal Partly AllowedITA No. 168/PAT/20252025 TaxPub(DT) 8808 (Kol-Trib) 06-Jan-2026 -- Section : 254(2) 158BD 143(3) 254(1) 154 260A -- Mad-HC -- M/s. Devaraj & Others, Chennai v. The Income Tax Officer, Company Ward-I, Coimbatore In Favour of AssesseeTCA Nos. 319 of 2016 and 538 of 20212025 TaxPub(DT) 8791 (Mad-HC) 06-Jan-2026 -- Section : 254(2) 31 -- Mad-HC -- Empee Distilleries Limited Rep. by its Authorised Signatory Alfred Sagaya Sunder Xavier, Chennai v. The Assistant Commissioner of Income Tax Company Range II, Chennai presently Corporate Circle 2(1),T.C.A. Nos. 187, 188 and 189 of 2025 and C.M.P. Nos. 23608, 23615 and 23644 of 20252025 TaxPub(DT) 8789 (Mad-HC) 06-Jan-2026 -- Section : 271(1)(c) 143(3) 147 148 -- Mum-Trib -- NMC Industries Private Limited, Mumbai v. Joint Commissioner of Income Tax (OSD) Central Circle 2(3), Mumbai Assessee Appeal AllowedITA No. 5215/Mum/20252025 TaxPub(DT) 8777 (Mum-Trib) 06-Jan-2026 -- Section : 143(1) 143(2) 142(1) 131 68 14A -- Kol-Trib -- Fast-N-Perfect Commercial Pvt. Limited, West Bengal v. Income Tax Officer, Ward-5(4), Kolkata Assessee Appeal DismissedI.T.A. No. 1215/KOL/20252025 TaxPub(DT) 8776 (Kol-Trib) 06-Jan-2026 -- Section : 251 147 148 148(2) 115A(5) 195 144 139 90(2) 6 194LD -- Del-Trib -- Kisan International Trading FZE, C/o Shri Tarandeep Singh, Advocate, New Delhi v. ACIT, Circle Int. Tax 2(1)(2), Delhi Assessee Appeal AllowedITA No. 6152/Del/20242025 TaxPub(DT) 8775 (Del-Trib) 06-Jan-2026 -- Section : 260A 263 263(1) 40A(3) -- All-HC -- The Pr Commissioner of Income Tax-1 v. Anjali Singhal Appeal DismissedIncome Tax Appeal No. 98 of 20252025 TaxPub(DT) 8774 (All-HC) 06-Jan-2026 -- Section : 260A -- All-HC -- Ashok Kumar Agarwal v. The Assistant Commissioner of Income TaxIncome Tax Appeal No. 77 of 20252025 TaxPub(DT) 8773 (All-HC) 06-Jan-2026 -- Section : 147/144B 153C 132 153A 139 148 151 132A 142 143 153Cof 153-A 148A(b) 148A(d) -- Cal-HC -- Shiv Kumar Saraf v. Principal Chief Commissioner of Income Tax, Kolkata and Ors. Petition DismissedWPO/646/20242025 TaxPub(DT) 8772 (Cal-HC) 06-Jan-2026 -- Section : 482 276C(1)(i) 132(1) 139(1) 143(3) 271AAB 260A 278E 270A 148 153A 271AAB(1) 2 -- Raj-HC -- Nagendra Choudhary S/o Shri Devendra Singh Choudhary, Jaipur v. Union of India & Deputy Commissioner, Income Tax (Central) Circle-2 Application DisposedS. B. Criminal Miscellaneous Petition No. 4839/20192025 TaxPub(DT) 8771 (Raj-HC) 06-Jan-2026 -- Section : 250 143(3) 147 143(1) 148 69A 271(1)(c) 142(1) -- Mum-Trib -- DCIT CC-8(2), Mumbai v. Anil Dhirajlal Ambani Mumbai Revenue Appeal DismissedI.T.A Nos. 6228 to 6233/Mum/20252025 TaxPub(DT) 8770 (Mum-Trib) 06-Jan-2026 -- Section : 144C(5) 254/260A 147 148 68 234A 271(1)(c) 271F 133(6) 184 -- Mum-Trib -- Preity G Zinta, Mumbai v. Income Tax Officer, Int Tax, Ward 4(3)(1), Mumbai Assessee Appeal AllowedITA No. 4199/MUM/20252025 TaxPub(DT) 8768 (Mum-Trib) 06-Jan-2026 -- Section : 143(1) 250 43B 234A 438 234A/B/C 143(3)/250 139 154 143/250 37(1) 29 115JB 23 -- Jp-Trib -- Ahluwalia Erectors & Fabricators Private Limited, Indrapura v. DCIT/ACIT Circle-02, Kota Assessee Appeal AllowedITA Nos. 197 to 199/JP/20252025 TaxPub(DT) 8767 (Jp-Trib) 06-Jan-2026 -- Section : 69A/69B 132(4) 1342(4) 148 131 119 132(4A) 34 151A O1466 234B 132(4)/131 147 -- Mum-Trib -- Tarun Nandkumar Seksaria, Mumbai v. DCIT, CC-8(1), Mumbai Assessee Appeal AllowedITA No. 3215, 3216/Mum/2025 & 3239/Mum/20252025 TaxPub(DT) 8766 (Mum-Trib) 06-Jan-2026 -- Section : 148 249(4)(b) 147 115BBE 249(4)(a) 143(3) 139(1) 148A 148A(b) 148A(d) 131/132(3) -- Jp-Trib -- M/s. Creative Realmart Private Ltd., Jaipur v. The ITO Ward 3(5), Jaipur Assessee Appeal AllowedITA No. 457/JPR/20252025 TaxPub(DT) 8765 (Jp-Trib) 06-Jan-2026 -- Section : 147 144B 148 159 -- Agra-Trib -- Sheela Devi, UP v. Income Tax Officer, Ward-4(3)(1), Hathras Assessee Appeal AllowedITA No. 226/AGR/20252025 TaxPub(DT) 8764 (Agra-Trib) 06-Jan-2026 -- Section : 271(1)(c) 115JB 115B(2) 143(3) 6(1)(vii) 250 129(1) 194A(3) (2) 11538 -- Mum-Trib -- DCIT, Circle-2(1)(1), Mumbai v. Central Bank of India, Mumbai Revenue Appeal DismissedITA No. 5521/Mum/20252025 TaxPub(DT) 8763 (Mum-Trib) 06-Jan-2026 -- Section : 250 69C 6C 68 197 -- Mum-Trib -- Sterling Holiday Resorts Ltd., Tamil Nadu v. DCIT, Circle-2(3)(1), Mumbai Assessee Appeal Partly Allowed Revenue Appeal DismissedI.T.A. Nos. 845 & 942/Mum/20242025 TaxPub(DT) 8762 (Mum-Trib) 06-Jan-2026 -- Section : 153A 132 68 115BBE 132A 153B 124(3) 120 115WD 139 142 115WE 143 115WH 148 1 -- Chen-Trib -- M/s. Ojas Plantations Private Limited, Chennai v. The Assistant Commissioner of Income Tax/DC, Central Circle 1(2), Chennai. & M/s. Pippala Leaf Developers Private Limited, Hyderabad v. The Assistant Commissioner of Income Tax/DC, Central Circle 1(2), Chennai. & M/s. Tatva Renewable Power Private Limited, Hyderabad v. The Assistant Commissioner of Income Tax/DC, Central Circle 1(2), Chennai. & M/s. Manindra Orchardes Private Limited, Bangalore v. The Assistant Commissioner of Income Tax/DC, Central Circle 1(2), Chennai. Assessee Appeal AllowedI.T.A. Nos. 1769 to 1772 & 1793/Chny/20252025 TaxPub(DT) 8746 (Chen-Trib) 06-Jan-2026 -- Section : 147/144 148 143(1) 147/143(3) 143(3) 139 142 -- Del-Trib -- Ram Kishan, Delhi v. ITO, Ward-60(5), New Delhi Appeal AllowedITA No. 5721/Del/20242025 TaxPub(DT) 8742 (Del-Trib) 06-Jan-2026 -- Section : 143(3) 144C(13) 144B 144C(5) 92CA(3) 32 928 115JB 143(2) 142(1) 92CA(1) 32(1) -- Hyd-Trib -- M/s. Signode India Limited, Hyderabad. v. The Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad, The Assistant Commissioner of Income Tax, Circle – 3(1), HyderabadITA No. 434/Hyd/2021 and 240/Hyd/20232025 TaxPub(DT) 8741 (Hyd-Trib) 06-Jan-2026 -- Section : 147 144C(13) 144C(5) 69 148 148A 133(6) 5(2) -- Mum-Trib -- Rajnish Kasturchand Ostwal, Mumbai v. Income Tax Officer, Int Tax, Ward 3(2)(1), Mumbai Assessee Appeal AllowedITA No. 1898/Mum/20252025 TaxPub(DT) 8740 (Mum-Trib) 06-Jan-2026 -- Section : 143(3) 250(4) 37(1) 36(1)(vii) 36(2) -- Del-Trib -- DCIT, Circle-1(1), New Delhi v. M/s Aircom International India Pvt. Ltd., DelhiITA No. 3096/Del/20232025 TaxPub(DT) 8739 (Del-Trib) 06-Jan-2026 -- Section : 10(38) 115JB 115JB) 94 94(7) -- Del-Trib -- Assistant Commissioner of Income Tax, New Delhi v. Vireet Investments Pvt. Ltd., New Delhi Revenue Appeal Partly AllowedITA No. 3010/Del/20242025 TaxPub(DT) 8738 (Del-Trib) 06-Jan-2026 -- Section : 250 143(3) 147 148 142(1) 37 -- Del-Trib -- Omnitel Technologies Private Ltd., Gurugram v. DCIT, Circle-3(1), Haryana Assessee Appeal AllowedITA No. 326/Del/20252025 TaxPub(DT) 8737 (Del-Trib) 06-Jan-2026 -- Section : 69A 68 143(3) -- Hyd-Trib -- Smt. Sangeeta Yadav v. The Income Tax Officer, Ward-8(1), Hyderabad. Assessee Appeal Partly AllowedI.T.A. No. 1506/Hyd/20252025 TaxPub(DT) 8736 (Hyd-Trib) 06-Jan-2026 -- Section : 250 35D 68 35D(2) -- Hyd-Trib -- The Deputy Commissioner of Income Tax, Circle -1(1), Hyderabad v. M/s. Archeesh Health Care Private Limited, Hyderabad. Revenue Appeal DismissedI.T.A. No. 124/Hyd/20252025 TaxPub(DT) 8735 (Hyd-Trib) 06-Jan-2026 -- Section : 143(1)(a) 115BAD 234C 36(1)(va) 119(2)(b) 139 139(1) -- Hyd-Trib -- The Warangal District Cooperative Central Bank Limited, Warangal v. Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad Assessee Appeal AllowedITA No. 364/Hyd/20232025 TaxPub(DT) 8734 (Hyd-Trib) 06-Jan-2026 -- Section : 271(1)(c) 275(1)(a) 143(3) 260A 250 -- Mum-Trib -- Commerzbank AG C/o. Walker Chandlok & Co LLP, Mumbai v. Assistant Commissioner of Income Tax, International Taxation Circle 2(1)(1), Mumbai Assessee Appeal AllowedITA No. 3426/Mum/20252025 TaxPub(DT) 8732 (Mum-Trib) 06-Jan-2026 -- Section : 147 144 69A 139 148 148A -- Mum-Trib -- Shalaka Chandrahas Chavan, Mumbai v. Income Tax Officer, Ward-34(1)(1), Mumbai Assessee Appeal AllowedITA No. 4627/Mum/20242025 TaxPub(DT) 8731 (Mum-Trib) 06-Jan-2026 -- Section : 143(3) 68 115BBE -- Del-Trib -- S. S. Pranav Steels Pvt. Ltd, New Delhi v. ITO, Ward-22(1), New Delhi Assessee Appeal AllowedITA No. 1738/Del/20242025 TaxPub(DT) 8730 (Del-Trib) 06-Jan-2026 -- Section : 143(3) 270A(1) 270A(9)(c) 115JB 92D 271AAB 250(4) 270A(6)(c) -- Raipur Bench -- M/s. R D Construction, Bhilai v. The Income Tax Officer, Ward-1(5), Bhilai (C.G.) Assessee Appeal AllowedITA No. 640/RPR/20252025 TaxPub(DT) 8729 (Raipur Bench) 06-Jan-2026 -- Section : 80G(5) -- Ahd-Trib -- Jivandeep Foundation, Vadodara v. Commissioner of Income Tax (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 177/Ahd/20252025 TaxPub(DT) 8728 (Ahd-Trib) 06-Jan-2026 -- Section : 263 144B 148 142(1) 147 -- Del-Trib -- Gaurav Kumar Arya, Delhi v. Pr. Commissioner of Income Tax, New Delhi Assessee Appeal AllowedITA No. 2000/Del/20242025 TaxPub(DT) 8727 (Del-Trib) 06-Jan-2026 -- Section : 250 271(1)(c) 54F 54B 143(3) 274 -- Chen-Trib -- Shri Abdul Jabbar Jaheer Husain, Chennai v. The Income Tax Officer, Non-Corporate Ward 8(2), Chennai. Assessee Appeal AllowedITA No. 2245/CHNY/20252025 TaxPub(DT) 8726 (Chen-Trib) 06-Jan-2026 -- Section : 263 68 10 119 -- Jp-Trib -- Narendra Kumar Makhija, Kota v. The PCIT, Udaipur Assessee Appeal AllowedITA No. 605/JPR/20252025 TaxPub(DT) 8725 (Jp-Trib) 06-Jan-2026 -- Section : 143(3) 147 55A 55A(a) 48 -- Ahd-Trib -- Jayendrabhai Kantilal Patel, Vadodara v. The Income Tax Officer, Ward-1(2)(4), Vadodara Assessee Appeal AllowedITA No. 1732/Ahd/20252025 TaxPub(DT) 8724 (Ahd-Trib) 06-Jan-2026 -- Section : 143(3) 147 40A(3) 68 131of 148 143(1) 133(6) -- Chd-Trib -- ACIT, Panchkula v. M/s Konark Rajhans Estate Private Limited, Panchkula Revenue Appeal DismissedITA No. 805/CHANDI/20242025 TaxPub(DT) 8723 (Chd-Trib) 06-Jan-2026 -- Section : 250 44AD 44AE 143(2) 142(1) 143(3) 154 44AE(2) 44AD(6) 44AE(7) -- Chen-Trib -- Shri Kulandaivel Thaalamuthu, Namakkal v. The Assistant Commissioner of Income Tax, Circle 1, Namakkal Assessee Appeal AllowedITA No. 1752/CHNY/20252025 TaxPub(DT) 8722 (Chen-Trib) 06-Jan-2026 -- Section : 253(1) 250 143(3) 68 5A (6) -- Panaji-Trib -- Swapnil Prabhakar Naik, Goa. v. The Income Tax Officer, Ward-1(3), Panaji, Goa Assessee Appeal Partly AllowedITA No. 121/PAN/20252025 TaxPub(DT) 8721 (Panaji-Trib) 06-Jan-2026 -- Section : 250 132 143(3) 144B 145(3) 292C -- Kol-Trib -- Vista Tie Up Pvt. Ltd v. ITO, Ward-1(1), Kolkata Assessee Appeal AllowedI.T.A. No. 2091/Kol/20252025 TaxPub(DT) 8720 (Kol-Trib) 06-Jan-2026 -- Section : 80G 12A 80G(5) -- Chen-Trib -- Our Shoulders Foundation, Tamil Nadu v. Commissioner of Income Tax, (Exemptions), Chennai Assessee Appeal AllowedITA No. 1049/Chny/20252025 TaxPub(DT) 8719 (Chen-Trib) 06-Jan-2026 -- Section : -- Kol-Trib -- G.S. Procon Private Limited v. ACIT, Circle-5 (2), Kolkata Assessee Appeal AllowedITA No. 509/KOL/20252026 TaxPub(DT) 48 (Kol-Trib) 06-Jan-2026 -- Section : 143(3) 147 50C 54 143(1) 148 14(3) 155(15) 147] -- Mum-Trib -- Mukesh Vaikunthlal Mehta v. Income Tax Officer Ward 34(2)(1), Mumbai Assessee Appeal Partly AllowedITA No. 4669/MUM/20252026 TaxPub(DT) 40 (Mum-Trib) 06-Jan-2026 -- Section : 250 68 14A 143(2) 142(1) 133(6) 143(3) 69C 10(34) -- Mum-Trib -- M/s. Sapphire Fintech Private Limited v. Deputy Commissioner of Income Tax - 3(3)(1), Mumbai Assessee Appeal Partly AllowedITA No. 594/MUM/20232026 TaxPub(DT) 39 (Mum-Trib) 06-Jan-2026 -- Section : 269SS/269T 142(1) 140 133(6) 143(3) 147 148 139(1) 194A 149 151 68 147/143(3) -- Kol-Trib -- Maithan Ceramic Limited v. ACIT, Circle-7(1), Kolkata Assessee Appeal DismissedITA No. 1944/KOL/20252026 TaxPub(DT) 38 (Kol-Trib) 06-Jan-2026 -- Section : 143(1) -- Kol-Trib -- Mudiali Club v. ITO Ward-1(4), Exemption, Kolkata Assessee Appeal AllowedITA No. 2443/KOL/20252026 TaxPub(DT) 37 (Kol-Trib) 06-Jan-2026 -- Section : 80G -- Kol-Trib -- G N Agarwal Charitable Trust v. CIT(Exemption), Kolkata Assessee Appeal Partly AllowedITA No. 2444 & 2445/KOL/20252026 TaxPub(DT) 36 (Kol-Trib) 06-Jan-2026 -- Section : 143(3) 68 115BBE 143(1) 143(2) 69 69A 69C 139 69B (1) 28 1(2) 271AAB -- Rkt-Trib -- Income Tax Officer, Morbi v. Mahendrakumar Bhagvandas & Mahendrakumar Bhagvandas v. Income Tax Officer, MorbiITA No. 251/RJT/2024 & C.O. No. 09/RJT/252025 TaxPub(DT) 9309 (Rkt-Trib) 06-Jan-2026 -- Section : 143(3) 147 40(a)(ia) 194A 201 148 13A 40a(ia) -- Bang-Trib -- The Deputy Commissioner of Income Tax, Circle 7(1)(1), Bangalore v. Vijaya Bank Appeal AllowedITA No. 2296/Bang/20242025 TaxPub(DT) 9297 (Bang-Trib) 06-Jan-2026 -- Section : 143(3) 144C(13) 144C(5) 92C(3) 92CA(3) 37 80JJAA 801JAA 234B 2348 92CA(1) 144C( -- Mum-Trib -- Schindler India Pvt Ltd v. DCIT Range 15(3)(2), Mumbai Assessee Appeal Partly AllowedITA No. 724/MUM/20222026 TaxPub(DT) 10 (Mum-Trib) 06-Jan-2026 -- Section : 250 143(3) 147 148 142(1) 133(6) 69C 37(1) -- Mum-Trib -- Vaibhav Nandkishor Patil v. Income Tax Officer 3 (4), Mumbai Assessee Appeal AllowedITA No. 1672/MUM/20252026 TaxPub(DT) 9 (Mum-Trib) 06-Jan-2026 -- Section : 250 143(3) 144B 57(iii) 143(2) 142(1) 160 40(IB) 113 114(2) 115 155 3A -- Mum-Trib -- Maharashtra Airport Development Company, Mumbai v. National Faceless Assessment Centre, Income Tax Department, Delhi Assessee Appeal Partly AllowedITA No. 1366/MUM/20242026 TaxPub(DT) 8 (Mum-Trib) 06-Jan-2026 -- Section : 143(3) 69C 253 10(38) 68 142(1) -- Mum-Trib -- Assistant Commissioner of Income Tax Mumbai v. Mihir Selvadia (Lega Heir of Late Shri Pravin Mohanlal Selvadia) v. Mihir Selvadia (Lega Heir of Late Shri Pravin Mohanlal Selvadia) v. Assistant Commissioner of Income Tax- 19(2), Mumbai Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 2571/MUM/2024 & 4329/MUM/20242026 TaxPub(DT) 7 (Mum-Trib) 06-Jan-2026 -- Section : 68 40A(3) 115 133 -- Mum-Trib -- Abu Jani Sandeep Khosla v. DCIT, Central Circle 3(3), Mumbai & DCIT, central Circle 3(3), Mumbai v. Abu Jani Sandeep Khosla Revenue Appeal DismissedITA Nos. 2504/Mum/2025 & 2530/Mum/20252026 TaxPub(DT) 6 (Mum-Trib) 06-Jan-2026 -- Section : 148 147 151 148B 10(38) 68 148A 148A(b) 148A(d) 149 3(1) 149(1)(b) 2 151(i) -- Mum-Trib -- Mr. Vinay Narayan Kedia v. Income Tax Officer, Ward-22(3)(6), Mumbai Assessee Appeal AllowedI.T.A. No. 5289/Mum/20242026 TaxPub(DT) 5 (Mum-Trib) 06-Jan-2026 -- Section : 147 144 144B 124 143(2) 142 148 69A 271F 271(1)(c) 271(1)(b) 250 124(3) -- Mum-Trib -- Pallavi Kamal Shah v. ITO, Ward-30(1)(1), Mumbai Assessee Appeal DismissedITA No. 6317/MUM/20242026 TaxPub(DT) 4 (Mum-Trib) 06-Jan-2026 -- Section : 14A 80IE 37(1) 36(1)(va) 43B 80-IE 115JB 270A 35B(1A) 115JBan 115JB(5) 10(38) -- Ahd-Trib -- Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad v. Eris Lifesciences Ltd. & Eris Lifesciences Ltd. v. National Faceless Appeal Center (Delhi), (Now Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad)I.T.A. Nos. 847 to 850 & 912 to 915/Ahd/20252025 TaxPub(DT) 9320 (Ahd-Trib) 06-Jan-2026 -- Section : 143(3) 80P(2)(d) 143(2) 80P(4) 5 80P(2)(b) 80P(1) 52 2(19) (4) 3 56 5(b) 22(1 -- Mum-Trib -- Bombay Mercantile Co-op. Bank Ltd., Employees Co-op. Credit Society Ltd. v. Income Tax Officer -17(1)(3), Mumbai Assessee Appeal AllowedITA Nos. 6452 & 6453/MUM/20252025 TaxPub(DT) 9319 (Mum-Trib) 06-Jan-2026 -- Section : 143(3) 144C(13) 144C(5) 153 115A 234B 270A 9(1)(vi) 9(l)(vi) 446 19 14(1) 234C -- Del-Trib -- Qualcomm Incorporated, Ernst & Young LLP, Authorized representative, M/s. Qualcomm Incorporated v. DCIT, Circle-3(1), International Taxation, New Delhi Assessee Appeal AllowedITA Nos. 2086 & 2087/Del/20252025 TaxPub(DT) 9318 (Del-Trib) 06-Jan-2026 -- Section : 250 148 147 68 115BBE 139(1) 144B 69A 44AB -- Chd-Trib -- Mukesh Kumar, Prop. Ravindra Chemical & General Agencies v. ITO, Ward 2(1), Ludhiana Assessee Appeal AllowedITA No. 917/CHD/20252025 TaxPub(DT) 9317 (Chd-Trib) 06-Jan-2026 -- Section : 147 144 69 271(1)(c) 234A 148 147/148 147(1) 150 150(2) 151 -- Rkt-Trib -- Girish Lahori v. Income Tax Officer, Ward-1, Gandhidham Assessee Appeal AllowedITA No. 283/RJT/20252025 TaxPub(DT) 9316 (Rkt-Trib) 29-Dec-2025 -- Section : 148 147 144B 148(A)(b) 148(A)(d) -- Bom-HC -- Vincent Commercial Co. Ltd. v. ITO Petition DisposedWrit Petition (L) No. 10838 of 20252025 TaxPub(DT) 7913 (Bom-HC) 29-Dec-2025 -- Section : 119(2)(b) 9 7 30(6) 139(1) 107 -- Guj-HC -- Sysco Industries Ltd. v. Chairman, CBDT & Ors.R/Special Civil Application No. 5190 of 20242025 TaxPub(DT) 7899 (Guj-HC) 29-Dec-2025 -- Section : 132 143 153C 250 154 120 -- Karn-HC -- G Lalanatha Reddy v. Asstt. CIT Appeal DismissedITA No. 178 of 2022 C/W ITA Nos. 52, 55, 68, 71, 86, 121, 177, 292 & 305 of 20222025 TaxPub(DT) 7898 (Karn-HC) 29-Dec-2025 -- Section : 260A 271(1)(c) -- Del-HC -- Praveen Gupta v. DCIT Appeal DismissedITA No. 390/20252025 TaxPub(DT) 7889 (Del-HC) 29-Dec-2025 -- Section : 250 143(3) 14A 14A/Rule 271(1)(c) 234A -- Del-Trib -- Opelina Finance & Investment Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 1423/Del/20182025 TaxPub(DT) 7881 (Del-Trib) 29-Dec-2025 -- Section : 119(2)(b) 139(2) 194LA 142/148 -- Guj-HC -- Navinbhai Bhagubhai Patel v. UOI & Anr. Petition AllowedR/Special Civil Application Nos. 10486, 10495, 10532, 10796 & 10910 of 20252025 TaxPub(DT) 7878 (Guj-HC) 29-Dec-2025 -- Section : 254(2) 143(3) -- Del-HC -- Hindustan Sports Club Ltd. v. ITO Appeal DismissedW.P. (C) No. 14928/2025, CM Appl. 61483/20252025 TaxPub(DT) 7858 (Del-HC) 29-Dec-2025 -- Section : 148A 148A(1) -- Del-HC -- Empire Fasteners v. Asstt. CIT & Anr.W.P. (C) 14754/2025, CM Appl. 60731 & 60732/2025, W.P. (C) 14755/2025, CM Appl. 60733 & 60734/20252025 TaxPub(DT) 7846 (Del-HC) 29-Dec-2025 -- Section : 148A(d) 147 143(3) 149 3 149(1)(b) -- Bom-HC -- Cherian Nallathu Abraham Annamma v. ITO Petition DisposedWrit Petition (L) No. 32774 of 20252025 TaxPub(DT) 7806 (Bom-HC) 29-Dec-2025 -- Section : 50C 147 142(1) 148 271(1)(c) 50C(1) 50C(2) -- Ahd-Trib -- Bhupendrabhai Bhikhalal Patel v. ITO Assessee Appeal AllowedI.T.A. No. 1005/Ahd/20252025 TaxPub(DT) 7801 (Ahd-Trib) 29-Dec-2025 -- Section : 143(3) 144B 271AA(1) 270A 144C 144B(1) 144C(1) 144C(2) 92CA(3) 292B -- Bom-HC -- Barentz India (P) Ltd. v. Assessment Unit, National Faceless Assessment Centre Petition DisposedWrit Petition No. 1460 of 20252025 TaxPub(DT) 7800 (Bom-HC) 29-Dec-2025 -- Section : 148 148-A -- All-HC -- Arjun Sahu v. Asstt. CIT & Anr.Writ Tax Nos. 3702 to 3705 of 20252025 TaxPub(DT) 7793 (All-HC) 29-Dec-2025 -- Section : 250 147 144C(3) 68 69C 142(1) 131 132 10(38) -- Mum-Trib -- ITO v. Subramania Shreenivasan Ganeshnath Revenue Appeal DismissedITA No. 2439/MUM/20242025 TaxPub(DT) 6740 (Mum-Trib) 29-Dec-2025 -- Section : 143(3) 147 68 13(2) 13(1) 148 -- Del-Trib -- Brij Raj Singh Rathaur v. Addl. CITITA No. 1762/Del/2011 and ITA No. 315/Del/20192025 TaxPub(DT) 6732 (Del-Trib) 29-Dec-2025 -- Section : 119(2)(b) 136(4) 11(2) 139(1) 143(1) 139(4) -- Bom-HC -- Peoples Mobile Hospitals v. CIT(E) & Ors. Petition DisposedWrit Petition No. 2697 of 20252025 TaxPub(DT) 6724 (Bom-HC) 29-Dec-2025 -- Section : 68 143(1) 147 148 -- Kol-Trib -- Narmada Commodities Trading (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 1975 and 1976/KOL/20242025 TaxPub(DT) 6719 (Kol-Trib) 29-Dec-2025 -- Section : 40A(7) 43(2) 40A(7)(b) 80P -- Bang-Trib -- Gurumachideva Vividhoddesha Sahakara Sangha Ltd. v. ITO Assessee Appeal AllowedITA No. 1345/Bang/20242025 TaxPub(DT) 6705 (Bang-Trib) 29-Dec-2025 -- Section : 40A(3) 133(6) -- Del-Trib -- Sabha Chand v. ITO Assessee Appeal Partly AllowedITA No. 2790/DEL/20222025 TaxPub(DT) 6592 (Del-Trib) 29-Dec-2025 -- Section : 143(3) 147 40A(3) 147/148 133(6) 143(3)/147 148 -- Rkt-Trib -- Rajeshkumar Maheshbhai Manek v. ITO Appeal AllowedITA No. 155/RJT/20242025 TaxPub(DT) 6586 (Rkt-Trib) 29-Dec-2025 -- Section : 250 145(3) 143(3) 144B -- Panaji-Trib -- Delhi Best Collection v. ITO Appeal DismissedITA Nos. 065/PAN/20252025 TaxPub(DT) 6556 (Panaji-Trib) 29-Dec-2025 -- Section : 250 143(1) 11 11(1)(a) 12A 139(1) 143(1)(a) 143(2) -- Rkt-Trib -- Kalyan Education & Charitable Trust v. ITO (E) Assessee Appeal AllowedITA No. 252/RJT/20242025 TaxPub(DT) 6447 (Rkt-Trib) 29-Dec-2025 -- Section : 143(3) 147 139(1) 132 148 142(1) 132(4) 69A 131 145(3) 68 144B 115BBE -- Ahd-Trib -- Faridabanu Faridmiya Shaikh v. ACIT Revenue Appeal DismissedIT Appeal Nos. 679 to 681 and 871 to 873 (Ahd.) of 20252025 TaxPub(DT) 6285 (Ahd-Trib) 29-Dec-2025 -- Section : 250 154 115JAA 115-O 115JB 115JAA(2A) 237 244A 115O 143(1) 10 115O(1) 115O(1A) -- Kol-Trib -- Universal Trading Co. Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 223/KOL/20252025 TaxPub(DT) 6234 (Kol-Trib) 29-Dec-2025 -- Section : 250 143(3) 147 148 143(2) 142(1) 50C 112 -- Mum-Trib -- Tushar Enterprises v. ITO Assessee Appeal Partly AllowedITA No. 2542/MUM/20242025 TaxPub(DT) 6232 (Mum-Trib) 29-Dec-2025 -- Section : 22 23(1)(a) 23(1)(b) 260A 143(3) -- Bom-HC -- Tivoli Investment & Trading Co. (P) Ltd. v. Asstt. CIT & Anr. In Favour of RevenueIncome Tax Appeal No. 5 of 2004 with Income Tax Appeal No. 62 of 20042025 TaxPub(DT) 6229 (Bom-HC) 29-Dec-2025 -- Section : 50(B) (3) 270A 115BBE 143(3) 186 50B -- Chen-Trib -- Asstt. CIT v. Prudential Sugar Corpn. Ltd. Revenue Appeal DismissedITA No. 2298/Chny/20242025 TaxPub(DT) 6212 (Chen-Trib) 29-Dec-2025 -- Section : 147 144B 115JB 143(2) 143(3) 144C(3) 154 148 32AC 115JAA 115BBD 250 151 801 -- Mum-Trib -- Tata Motors Ltd. v. DCIT Assessee Appeal AllowedITA No. 3511/MUM/2025 and ITA No. 3512/MUM/20252025 TaxPub(DT) 6207 (Mum-Trib) 29-Dec-2025 -- Section : 153A 143(3) 115BBC 68 132(1) 142(1) 139 143(2) 153A(1)(b) 12A 115BC 115BBC(3) -- Chd-Trib -- Surya World Educational Research & Charitable Institute v. DCIT Assessee Appeal Partly AllowedITA No. 877/Chd/20182025 TaxPub(DT) 6201 (Chd-Trib) 29-Dec-2025 -- Section : 133(6) 40A(2)(b) 40(A)(2) -- Mum-Trib -- Precision Shapes v. ITO Assessee Appeal AllowedITA No. 2299/MUM/20252025 TaxPub(DT) 6115 (Mum-Trib) 29-Dec-2025 -- Section : 260A 143(2) 144 68 46 -- MP-HC -- Pr. CIT v. Parametric Trading (P) Ltd. Appeal DismissedIncome Tax Appeal No. 120 of 20232025 TaxPub(DT) 6111 (MP-HC) 29-Dec-2025 -- Section : 147 148 69 271F -- Mum-Trib -- Pallavi Avadhut Dhage v. ITO Assessee Appeal AllowedITA No. 6006/Mum/20242025 TaxPub(DT) 6108 (Mum-Trib) 29-Dec-2025 -- Section : 263 -- Mum-Trib -- HBS View (P) Ltd. v. PCIT Assessee Appeal DismissedITA No. 2246/Mum/20242025 TaxPub(DT) 6061 (Mum-Trib) 29-Dec-2025 -- Section : 132 153C 153C(1) 153-C 132-A 153-A 153A 132A 153C(1)) -- Del-HC -- R.L. Allied Industries v. ITO Appeal DismissedITA No. 772/20192025 TaxPub(DT) 5881 (Del-HC) 29-Dec-2025 -- Section : 143(3) 145(3) 37 -- Del-Trib -- Experion Developers (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 1367/Del/20172025 TaxPub(DT) 5783 (Del-Trib) 29-Dec-2025 -- Section : 250 147 148 143(3) 142(1) -- Mum-Trib -- Kamal Jajoo v. DCIT Assessee Appeal Partly AllowedITA No. 5267/Mum/20242025 TaxPub(DT) 5510 (Mum-Trib) 29-Dec-2025 -- Section : 147 144B 69A 139 148 142(1) -- Rkt-Trib -- Dineshbhai Haribhai Soni v. ITO Assessee Appeal AllowedITA No. 24/RJT/20242025 TaxPub(DT) 5468 (Rkt-Trib) 29-Dec-2025 -- Section : 43(1) 43(6) 28 32 35 47 35AD -- Mad-HC -- Sundaram Spinning Mills (P) Ltd. v. CIT In Favour of AssesseeTCA Nos. 586 & 587 of 20112025 TaxPub(DT) 5386 (Mad-HC) 29-Dec-2025 -- Section : 260A 263 56(2)(x) 43B 143(3) 50C -- Cal-HC -- Pr. CIT v. Britannia Industries Ltd.ITAT/70/2025, IA No. GA/2/20252025 TaxPub(DT) 5351 (Cal-HC) 29-Dec-2025 -- Section : 147 148 144B 151 143(3) -- Ahd-Trib -- ITO v. Deepa Rajendrakumar Agrawal Revenue Appeal DismissedITA No. 2205 & 2206/Ahd/20242025 TaxPub(DT) 5247 (Ahd-Trib) 29-Dec-2025 -- Section : 133(6) 68 142(1) 144B 143(2) -- Del-Trib -- ITO v. Bhuvan Sharma Revenue Appeal DismissedITA No. 2178/Del/20232025 TaxPub(DT) 5003 (Del-Trib) 29-Dec-2025 -- Section : 80P(2)(d) 263 260A 143(1)(a) 143(3) 143(3A) 194A(3)(v) 80P(4) 56 2(u) 22(1b) (2 -- Guj-HC -- Pr. CIT v. Rajkot Lodhika Sahakari Kharid Vechan Sangh Ltd. In Favour of AssesseeR/Tax Appeal No. 154 of 20252025 TaxPub(DT) 4834 (Guj-HC) 29-Dec-2025 -- Section : 34 153C 69C 132(4) -- Bang-Trib -- Asstt. CIT v. Rohan Corpn. India (P) Ltd. Revenue Appeal DismissedITA Nos. 2329 and 2330/Bang/20242025 TaxPub(DT) 4825 (Bang-Trib)