Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 02-Jun-2025 -- Section : -- SC -- Zuari Maroc Phosphates Ltd. v. Pr. CIT Application DisposedSpecial Leave to Appeal (C) No(s). 8949/20242025 TaxPub(DT) 3193 (SC) 02-Jun-2025 -- Section : -- SC -- Pr. CIT v. Patanjali Foods Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No. 15830/20252025 TaxPub(DT) 3135 (SC) 02-Jun-2025 -- Section : -- SC -- Mini Muthoottu Credit India (P) Ltd. v. CIT Petition DismissedSpecial Leave to Appeal (C) No(s). 25296/20242025 TaxPub(DT) 3089 (SC) 02-Jun-2025 -- Section : 127(2) -- SC -- Future Gaming & Hotel Services (P) Ltd. v. Pr. CIT & Anr. Special Leave to Appeal (C) Nos. 12229-12231/2025 with SLP(C) No. 12273-12274/2025 (XII)2025 TaxPub(DT) 3058 (SC) 02-Jun-2025 -- Section : -- SC -- Vidya Shankar Jaiswal v. ITO Application DisposedSLP Appeal(C) Nos. 26310 and 26311 of 20242025 TaxPub(DT) 2973 (SC) 02-Jun-2025 -- Section : -- SC -- Rameshkumar Tulidas Kaneriya v. Asstt. CIT & Anr. Application DisposedSpecial Leave to Appeal (C) No(s). 18078/2024, IA No. 178106/20242025 TaxPub(DT) 2912 (SC) 02-Jun-2025 -- Section : -- SC -- Societe De Participations Financiers v. Asstt. CIT & Anr. Application DisposedSpecial Leave to Appeal (C) No(s). 2975/2024, SLP(C) No. 2969/2024 (XIV)2025 TaxPub(DT) 2893 (SC) 02-Jun-2025 -- Section : -- SC -- ITO & Ors. v. Aruna Surulkar Application DisposedSpecial Leave Petition (Civil) Diary No. 14359/20252025 TaxPub(DT) 2887 (SC) 02-Jun-2025 -- Section : 250 80P(2)(d) 144B 80P(4) 2(19) 143(1) 143(3) 147 148 142(1) 143(2) -- Ahd-Trib -- Malpur Taluka Primery Teachers Sahkari Sakh & Grahak Sahkari Mandali v. ACIT Assessee Appeal Partly AllowedITA No. 820/Ahd/20232025 TaxPub(DT) 2837 (Ahd-Trib) 02-Jun-2025 -- Section : 250 143(3) 147 139(1) 143(1) 148 -- Mum-Trib -- ITO v. Shree Sundha Steels (P) Ltd. Revenue Appeal DismissedITA No. 1756/Mum/20242025 TaxPub(DT) 2818 (Mum-Trib) 02-Jun-2025 -- Section : 271(1)(b) 142(1) 143(3) -- Del-Trib -- Jarul Glasswork (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 4514/Del/20242025 TaxPub(DT) 2814 (Del-Trib) 02-Jun-2025 -- Section : 68 -- Del-Trib -- IFL Promoters Ltd. v. ITO Assessee Appeal AllowedITA No. 8484/Del/20192025 TaxPub(DT) 2810 (Del-Trib) 02-Jun-2025 -- Section : 260A 201 9 9(1) -- Del-HC -- Pr. CIT v. Bharti Airtel Ltd. Appeal DismissedITA No. 103/20252025 TaxPub(DT) 2780 (Del-HC) 02-Jun-2025 -- Section : 148 147 143 142 153 -- Bom-HC -- Bhanu Constructions v. Asstt. CIT Petition DisposedWrit Petition No. 3427 of 20222025 TaxPub(DT) 2778 (Bom-HC) 02-Jun-2025 -- Section : 250 145 145(3) 148 147 143(3)/148 133A 139 44AB -- Jp-Trib -- Adworld Communications (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 1049/JPR/20242025 TaxPub(DT) 2766 (Jp-Trib) 02-Jun-2025 -- Section : 253 12A 12AB -- Ind-Trib -- Shri Sthankvasi Jain Sangh v. CIT(E) Appeal AllowedITA No. 431/Ind/20242025 TaxPub(DT) 2722 (Ind-Trib) 02-Jun-2025 -- Section : 80P 139(1) 139(4) 139(8A) 140B 143(1) 144 -- Bang-Trib -- Mysore District Judicial Employee Credit Co-operative Society Ltd. v. ITO Assessee Appeal AllowedITA No. 1271/Bang/20242025 TaxPub(DT) 2700 (Bang-Trib) 02-Jun-2025 -- Section : 250 147 143(3) 148 -- Mum-Trib -- Samir Navin Shah v. ITO Assessee Appeal Partly AllowedITA No. 5421/Mum/20242025 TaxPub(DT) 2651 (Mum-Trib) 02-Jun-2025 -- Section : 143(3) 144B 37 270 143(2) 142(1) 37(1) -- Del-Trib -- Roopa Rana Infrastructures (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 3474/Del/20232025 TaxPub(DT) 2649 (Del-Trib) 02-Jun-2025 -- Section : 143 245 -- Bom-HC -- Kishore Mohanlal Dingra v. Asstt. CIT Writ Petition No. 2839 of 2022, Writ Petition (L) No. 17845 of 20212025 TaxPub(DT) 2621 (Bom-HC) 02-Jun-2025 -- Section : -- Bom-HC -- Khemchand Uttamchand Bhojwani v. Asstt. CIT Petition DismissedWrit Petition No. 15376 of 20242025 TaxPub(DT) 2619 (Bom-HC) 02-Jun-2025 -- Section : 246A 220(6) 148 -- Tel-HC -- Chidrupi Estates & Holding Ltd. v. Dy. CIT Appeal ClosedW.P. No. 9708 of 20252025 TaxPub(DT) 2591 (Tel-HC) 02-Jun-2025 -- Section : -- SC -- ITO v. Pradeep Himatlal Shah Application DisposedSLP (Civil) Diary No. 46177 of 2024 and others2025 TaxPub(DT) 2568 (SC) 02-Jun-2025 -- Section : -- SC -- Asstt. CIT v. Sanman Trade Impex Ltd. Application DisposedSLP (Civil) Diary No. 49100 of 20242025 TaxPub(DT) 2567 (SC) 02-Jun-2025 -- Section : -- SC -- Asstt. CIT v. Vikram Kapahi Application DisposedSLP (Civil) Diary No. 56627 of 20242025 TaxPub(DT) 2566 (SC) 02-Jun-2025 -- Section : 12A 80G 12A(1)(ac) 12AB 10(23C) 80G(5) -- Pune-Trib -- Vrindavan Goushala Charitable Trust v. ITO (E) Appeal AllowedITA Nos. 145 & 146/PUN/20252025 TaxPub(DT) 2545 (Pune-Trib) 02-Jun-2025 -- Section : 250 57 144 -- Kol-Trib -- Rajesh Singhi v. DCIT Appeal AllowedITA Nos. 2374 & 2375/KOL/20242025 TaxPub(DT) 2516 (Kol-Trib) 02-Jun-2025 -- Section : 147 143(3) 151 133(6) 148 147/148 151(i) -- Del-Trib -- Shanti Chowdhary v. ITO Assessee Appeal AllowedITA No. 2975/DEL/20242025 TaxPub(DT) 2501 (Del-Trib) 02-Jun-2025 -- Section : 154 143(1) 36(1)(via) 41 41(4) -- Mum-Trib -- Dombivali Nagari Sahakari Bank Ltd. v. ITO Appeal AllowedITA No. 6089/MUM/20242025 TaxPub(DT) 2477 (Mum-Trib) 02-Jun-2025 -- Section : 250 271(1)(c) 143(3) 147 54F 274 292B -- Coch-Trib -- Riyas Nelliyote v. Asstt. CIT Assessee Appeal AllowedITA No. 767/Coch/20242025 TaxPub(DT) 2398 (Coch-Trib) 02-Jun-2025 -- Section : 41 43 46 -- Del-Trib -- Shiv Kumar Nayyar v. Addl. CIT Assessee Appeal AllowedB.M.A. No. 1/DEL/2023, B.M.A. No. 2/DEL/2023 and B.M.A. No. 3 & 4/DEL/20232025 TaxPub(DT) 2394 (Del-Trib) 02-Jun-2025 -- Section : 250 44 10(34) 10(23AAB) 14A 2(11) 10(38) 10(15) 2(228) 199 2(28B) 143(2) 142(1 -- Mum-Trib -- DCIT v. SBI Life Insurance Co. Ltd. Revenue Appeal DismissedITA No. 1392/MUM/2023, ITA No. 1427/MUM/2023, ITA No. 1428/MUM/2023, ITA No. 4208/MUM/2023, ITA No. 4185/MUM/2023 And ITA No. 4247/MUM/20232025 TaxPub(DT) 3203 (Mum-Trib) 02-Jun-2025 -- Section : 143(3) 144C 11 40 (1) 7] 254 14A 14A(2) 40(a)(ia) 194C 201(1) 194I -- Del-Trib -- Jindal Saw Ltd. v. DCIT Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 2758 & 2759/Del/2015 and ITA Nos. 3016 & 3017/Del/20152025 TaxPub(DT) 3198 (Del-Trib) 02-Jun-2025 -- Section : 143(3) 144C(13) 144B 144C(5) 253 80G 37 234D 270A 92CA 144C(1) 144C(10) 154 3 -- Mum-Trib -- WNS Global Services (P) Ltd. v. Assessment Unit, NFAC Assessee Appeal AllowedITA No. 4432/Mum/20242025 TaxPub(DT) 3187 (Mum-Trib) 02-Jun-2025 -- Section : 250 143(3) 144B 68 115BBE 292BB 44AA 2(12A) 69 68) 68/ -- Del-Trib -- Saroj Rani v. ITO Assessee Appeal AllowedITA No. 5471/Del/20242025 TaxPub(DT) 3182 (Del-Trib) 02-Jun-2025 -- Section : 143(3) 144C(13) 144B 1440(13) 37(1) 271DA 269ST 270A 144C(1) 92CA 40(a)(ia) 194 -- Mum-Trib -- Royal Canin India (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 6816/Mum/20242025 TaxPub(DT) 3164 (Mum-Trib) 02-Jun-2025 -- Section : 260A -- Guj-HC -- Ronak Ceramics Industries Ltd. v. Asstt. CIT In Favour of RevenueR/Tax Appeal No. 1211 of 2006 with R/Tax Appeal No. 663 of 20162025 TaxPub(DT) 3162 (Guj-HC) 02-Jun-2025 -- Section : 56(2)(x) 175 4 174 142] 131 50C 155 43CA 10 12AA 47 10] 13] 133 3(1)(h) -- Mum-Trib -- Rana Ayyub Shaikh v. Dy. CIT Assessee Appeal DismissedI.T.A. No. 2281 & 2282/Mum/2023 and I.T.A. No. 2283/Mum/20232025 TaxPub(DT) 3157 (Mum-Trib) 02-Jun-2025 -- Section : 153C 143 132 69A 156 153A 153-A 153-A(1) 132-A 132A 153-C -- Del-HC -- Rakesh Babbar v. ACITW.P. (C) 1056/2023 & CM Appl. 4165/2023 (Stay)2025 TaxPub(DT) 3154 (Del-HC) 02-Jun-2025 -- Section : 115JB 211(3C) 154 246A 47A 139(5) 143(2) 32 72 143(3) 263 154(1A) 32(2) 251(1 -- Mad-HC -- Prime Urban Development India Ltd. v. Asstt. CIT Tax Case Appeal No. 643 of 20082025 TaxPub(DT) 3140 (Mad-HC) 02-Jun-2025 -- Section : 271(1)(c) 274 147 143(3)/147 64(1)(iv) 40A(3) 254 139 69 147/143(3) 154 250 14 -- Jp-Trib -- Pradeep Garg v. ITO Assessee Appeal AllowedITA No. 397/JP/20242025 TaxPub(DT) 3137 (Jp-Trib) 02-Jun-2025 -- Section : 148 143 147 132 142 2(7A) 120 151 124 115WD 139 144 139A(5)(d) 127 143(3) 1 -- Guj-HC -- O3 Developers (P) Ltd. v. ITO R/Special Civil Application No. 334 of 20222025 TaxPub(DT) 3128 (Guj-HC) 02-Jun-2025 -- Section : 250 143(3) 28(iv) 115JB 133A 143(2) 68 41(1) 131 133(6) -- Del-Trib -- Narayan Securities Ltd. v. DCIT Assessee Appeal AllowedITA No. 956/Del/20232025 TaxPub(DT) 3119 (Del-Trib) 02-Jun-2025 -- Section : 153C 139 132 40A(3) 153A -- Del-Trib -- Kohli Tent House v. Dy. CITITA No. 2475/DEL/2023, ITA No. 2476/DEL/2023, ITA No. 2477/DEL/2023, ITA No. 2447/DEL/2023, ITA No. 2448/DEL/2023 and ITA No. 2449/DEL/20232025 TaxPub(DT) 3106 (Del-Trib) 02-Jun-2025 -- Section : 143 142 148 148A 149 129 147 131 151 151A 149A(b) 149A(c) 3(1) 148(b)) 148A( -- Bom-HC -- Gurpreet Singh v. Dy. CITWrit Petition No. 315 of 20232025 TaxPub(DT) 3071 (Bom-HC) 02-Jun-2025 -- Section : 143(3) 144C(3) 144B 253(1)(d) 144C(13) 1448 270A 143(1) 92CA 92CA(3) -- Pune-Trib -- Gallagher Services Center LLP v. Addl./Jt. CIT Assessee Appeal Partly AllowedITA No. 679/PUN/20222025 TaxPub(DT) 3059 (Pune-Trib) 02-Jun-2025 -- Section : 250(6) 153A 153A/ 143(2) 69C 68 132 -- Del-Trib -- Focus Heights (P) Ltd. v. ACITITA No. 2130/Del/2016 and ITA No. 4768/Del/20162025 TaxPub(DT) 3057 (Del-Trib) 02-Jun-2025 -- Section : 132A(1)(c) 452 454 37 22 142 278D 131 153 153A 451 124 457 132-A 132(4A) 13 -- Guj-HC -- Dy. DIT v. State of Gujarat & Ors. Petition AllowedR/Special Criminal Application No. 5786 of 20242025 TaxPub(DT) 3049 (Guj-HC) 02-Jun-2025 -- Section : 32 37(1) 30 32(1) 36(1)(iii) 133 32(1)(ii) 47 31(1)(ii) 143(3) 263 -- Hyd-Trib -- Dy. CIT v. East India Petroleum Ltd. Revenue Appeal DismissedITA No. 1087/Hyd/20242025 TaxPub(DT) 3034 (Hyd-Trib) 02-Jun-2025 -- Section : 147 144B 156 148A 29A 13A 147/148 151 149 151(ii) 151(i) 3 144B/144C -- Del-HC -- Communist Party of India (Marxist) v. ITD Petition AllowedW.P. (C) No. 9031/20232025 TaxPub(DT) 3025 (Del-HC) 02-Jun-2025 -- Section : 57(iv) 28 11 2(14) 148 151 147 148A(d) 142(1) 144 144B 10(37) 271(1)(c) 151(i -- Pune-Trib -- Chandrakant Viththal Bhopi v. ITO Assessee Appeal AllowedITA No. 2405/PUN/20242025 TaxPub(DT) 3020 (Pune-Trib) 02-Jun-2025 -- Section : 14A 8D(2)(ii) 115JB(2) 43(1) 431) 35(2AB) 35(2AB)(1) 35(3) 35(1)(i) 80G -- Chen-Trib -- Carborundum Universal Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedI.T.A. Nos. 2865, 2866, 2867 & 2868/Chny/20242025 TaxPub(DT) 3017 (Chen-Trib) 02-Jun-2025 -- Section : 143 143(3) 153A 53A 132 143(2) 142(1) 45(4) 45(2) 47(ii) 48 -- Bang-Trib -- Anand Diagnostic Laboratory v. Dy. CIT Assessee Appeal Partly AllowedITA Nos. 968 & 969/Bang/20242025 TaxPub(DT) 3004 (Bang-Trib) 02-Jun-2025 -- Section : 143(3) 144C(13) 144C(5) 92CA(1) 92CA(3) 115JB 14A 35(2AB) 40(a)(i) 9(1)(vii) 35( -- Ahd-Trib -- Atul Ltd. v. ACIT Appeal Partly AllowedITA No. 38/Ahd/20232025 TaxPub(DT) 2998 (Ahd-Trib) 02-Jun-2025 -- Section : 132 153A 56(2)(vii) 131 143(3) -- Mum-Trib -- ACIT v. Nakul Markhedkar Revenue Appeal DismissedI.T.A. No. 786/Mum/2025 and I.T.A. No. 785/Mum/20252025 TaxPub(DT) 2985 (Mum-Trib) 02-Jun-2025 -- Section : 143(2) 133A 40(a)(ia) 145(3) 44AD 68 139(1) 143(3) 131(1A) 145(1) 145(2) 44AB -- Del-Trib -- ACIT v. South Asian Hospitality Services (P) Ltd. Assessee Appeal Allowed Revenue Appeal DismissedITA No. 337/DEL/2023 and ITA No. 341/DEL/20232025 TaxPub(DT) 2984 (Del-Trib) 02-Jun-2025 -- Section : 250 250(7) 201 194LBC 139 201(1A) 201(1) 201(1)/ 115TCA 115ICA -- Mum-Trib -- Shri Trust T 2018 v. ITO Assessee Appeal AllowedITA No. 6190/MUM/20242025 TaxPub(DT) 2941 (Mum-Trib) 02-Jun-2025 -- Section : 11 13 68 12A 11(5) 13(1)(d) 148 147 144 13(3) -- Mum-Trib -- Sai Shiva Educational Trust v. ITO (E) Assessee Appeal AllowedI.T.A. No. 4082/Mum/2023 and I.T.A. No. 4081/Mum/20232025 TaxPub(DT) 2915 (Mum-Trib) 02-Jun-2025 -- Section : 143(3) 144C(13) 144B 37(1) 80G 270A 144C(1) 92CA 40(a)(ia) 194J 40(4)(ia) 144C( -- Mum-Trib -- Royal Canin India (P) Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 4546/Mum/20242025 TaxPub(DT) 2914 (Mum-Trib) 02-Jun-2025 -- Section : 271(1)(c) 148/143(3) 271(1(c) 145(3) 44AB 143/147 143(3) 147 -- Jp-Trib -- Ravi Kumar Rawat v. DCIT Assessee Appeal AllowedITA No. 1323 & 1324/JPR/20242025 TaxPub(DT) 2913 (Jp-Trib) 02-Jun-2025 -- Section : 143 143(1) 40 200 43 201 194-C -- Jhar-HC -- CIT v. New Punjab Motor Transport Application DisposedTax Appeal No. 26 of 2016 with Tax Appeal No. 28 of 20162025 TaxPub(DT) 2910 (Jhar-HC) 02-Jun-2025 -- Section : 132 153A 143(2) 142(1) 143(3) 156 151 148 139 92E 133C 147 147(a) 57 52 -- Mad-HC -- Asstt. CIT v. Dalmia Cement (Bharat) Ltd. Petition AllowedW.A(MD) Nos. 593, 596 & 600 of 20212025 TaxPub(DT) 2907 (Mad-HC) 02-Jun-2025 -- Section : 148 80IB 143(3) 143(2) 115JB 80HHC 80IA(9) 80IA/IB 147 139 142 142(1) -- Mad-HC -- Asstt. CIT v. Sterlite Industries (India) Ltd.W.A. Nos. 1520, 1521 & 1522 of 2012 and M.P. Nos. 1, 2 & 2 of 20122025 TaxPub(DT) 2905 (Mad-HC) 02-Jun-2025 -- Section : 201(1) 191 194H 1941H 194J 1943 201(1A) 271(1)(C) 271(1)(c) 194H-Held 194) 194- -- Del-Trib -- Tata Teleservices Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1057/Del/20182025 TaxPub(DT) 2904 (Del-Trib) 02-Jun-2025 -- Section : 143(3) 147 151 234D 148 30 142(1) 139 -- Mum-Trib -- Swati Energy & Projects (P) Ltd. v. DCIT Assessee Appeal AllowedI.T.A. No. 310/Mum/20252025 TaxPub(DT) 2902 (Mum-Trib) 02-Jun-2025 -- Section : 143(3) 69A 234B 143(2) 68 37(1) -- Hyd-Trib -- Sujatha Kancharla v. Dy. CIT Assessee Appeal PartlyI.T.A. No. 1233/Hyd/20242025 TaxPub(DT) 2899 (Hyd-Trib) 02-Jun-2025 -- Section : 143(3) 36(1)(iii) 36(i)(iii) 40(a)(i) 194J 192 28] 114(g) 40(a)(ia) 201 195(2) -- Del-Trib -- Sujan Luxury Hospitality (P) Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 2844/Del/20192025 TaxPub(DT) 2898 (Del-Trib) 02-Jun-2025 -- Section : 263 139(1) 143(3) 142(1) 80IA 80IA(4) 80-1A/4) 80-1A(4) 80-IA(4) 80G 115JB 143( -- Hyd-Trib -- SRK Constructions & Projects (P) Ltd. v. DCITITA No. 359/Hyd/2022 & ITA No. 389/Hyd/2020 and ITA No. 1415/Hyd/20192025 TaxPub(DT) 2896 (Hyd-Trib) 02-Jun-2025 -- Section : 148 149 139 143 14A 132 132A 153A 153C (1) 151 148A 151(ii) 149(l)(b) -- Del-HC -- Smart Chip (P) Ltd. v. Asstt. CITW.P. (C) No. 3801/2025, CM Nos. 17708/2025 & 19656/20252025 TaxPub(DT) 2890 (Del-HC) 02-Jun-2025 -- Section : 260A 143 144C 9 194J 40(a)(ia) 28 -- Del-HC -- CIT v. Springer Nature Customer Service Centre GMBH Appeal DismissedITA No. 1/2025, ITA No. 3/20252025 TaxPub(DT) 2889 (Del-HC) 02-Jun-2025 -- Section : 263 23(5) 143(3) 22 142(1) 40A(2)(b) 40A(2)(8) 1941A 69A 263(1) -- Rkt-Trib -- Pramukh Aranya Developers v. Pr. CIT Assessee Appeal AllowedITA No. 372/RJT/20242025 TaxPub(DT) 2881 (Rkt-Trib) 02-Jun-2025 -- Section : 144B 56(ccv) 80P 40A(2)(b) 80P(2)(a) 80P(4) 80- 2(n) 59(2) 5(b) 80P(1)(c) 80(P) -- Mum-Trib -- Parijat Cooperative Credit Society Ltd. v. ITO Assessee Appeal AllowedITA Nos. 6392 and 6393/MUM/20242025 TaxPub(DT) 2877 (Mum-Trib) 02-Jun-2025 -- Section : 250 69A 147 144B 132 148 -- Ahd-Trib -- Munjal Mrugesh Jaykrishna v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 1793/Ahd/20242025 TaxPub(DT) 2870 (Ahd-Trib) 02-Jun-2025 -- Section : 250 270A 148 270A(1) 270A(9) 143(1) 132(4) 153C 143(3) 274 270A(8) 270A(2) 270 -- Bang-Trib -- DCIT v. L Javerchand Jewellers (P) Ltd. Revenue Appeal DismissedITA No. 1542/Bang/20242025 TaxPub(DT) 2830 (Bang-Trib) 02-Jun-2025 -- Section : 153A 2(22)(e) 153D 132 143(3) 2(22(e) 153C 154 -- Del-Trib -- Krishan Kant Kohli v. DCIT In Favour of AssesseeITA No. 5720/Del/2018 and ITA No. 6363/Del/20182025 TaxPub(DT) 2828 (Del-Trib) 02-Jun-2025 -- Section : 148 143 142 149 143(3) 147 148A(b) -- Pat-HC -- Kishore Kumar Singh v. Dy./Asstt. CIT Petition AllowedCivil Writ Jurisdiction Case No. 587 of 2022 with Civil Writ Jurisdiction Case No. 2821 of 2022, with Civil Writ Jurisdiction Case No. 2943 of 2022, Civil Writ Jurisdiction Case No. 3512 of 2022, Civil Writ Jurisdiction Case No. 3900 of 20222025 TaxPub(DT) 2827 (Pat-HC) 02-Jun-2025 -- Section : 143(3) 144C 144B 144C(5) 40(a)(ia) 201 92B(2) 194C 139(1) 270A 201(1) 40(a)(ia) -- Jp-Trib -- Infoobjects Software India (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 1499/JP/20242025 TaxPub(DT) 2820 (Jp-Trib) 02-Jun-2025 -- Section : 143(3) 144C 71 70 144C(5) 144(C)(13) 144C(1) 270A 115A(1)(b) 9(1)(v) 72 28 44D -- Del-Trib -- Hyosung Corpn. v. ACIT Assessee Appeal AllowedITA No. 2943/DEL/20232025 TaxPub(DT) 2809 (Del-Trib) 02-Jun-2025 -- Section : 143(3) 144C(13) 270A 142(1) 44AB 40a(ia) -- Del-Trib -- HMD Mobile India (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 2009/Del/20222025 TaxPub(DT) 2804 (Del-Trib) 02-Jun-2025 -- Section : 260A 43 43(1) 143(3) 143(1) -- Kol-Trib -- Essel Mining & Industries Ltd. v. Addl. CIT Assessee Appeal AllowedITA No. 786/KOL/20132025 TaxPub(DT) 2801 (Kol-Trib) 02-Jun-2025 -- Section : 245Q 245R 133 148 147 144C 92 90 143 91 96 148/148A -- Del-HC -- Domino Printing Sciences PLC v. CIT Application DisposedW.P. (C) No. 5132/2025 and CM Appl. 23411/20252025 TaxPub(DT) 2799 (Del-HC) 02-Jun-2025 -- Section : 143(3) 7 198 199 -- Mum-Trib -- DCIT v. Rare EnterprisesITA No. 1442/Mum/2024, ITA No. 771/Mum/20242025 TaxPub(DT) 2795 (Mum-Trib) 02-Jun-2025 -- Section : 147/143(3) 6 45 148 2(47) 2(14) 143(3) 148A(d) 263 23 5 144A 22 21 20 54 6 -- Mum-Trib -- DCIT v. Ramesh Ravji Chheda Revenue Appeal DismissedITA No. 968/Mum/2025, ITA No. 1000/Mum/2025, ITA No. 1001/Mum/20252025 TaxPub(DT) 2792 (Mum-Trib) 02-Jun-2025 -- Section : 143(3) 68 133A 145 133(6) 115BBE 144 145(3) 69A 69C 139 145Thus -- Mum-Trib -- Creative Gems & Jewellery Ltd. v. Asstt. CIT Revenue Appeal Partly Allowed Assessee Appeal DismissedITA 2053/MUM/2024 and ITA 2821/MUM/20242025 TaxPub(DT) 2791 (Mum-Trib) 02-Jun-2025 -- Section : 201(1) 201(1A) 133A(2A) 195 -- Chen-Trib -- Cognizant Technology Solutions India (P) Ltd. v. Dy. CITI.T.A. Nos. 2201 & 2202, 2203 & 2204, 2205, 2209, 2211 & 2212, 2213 & 2214 and 2215/Chny/2024 and S.A. Nos. 65-75/Chny/2024 [In I.T.A. Nos. 2201, 2202, 2203, 2204, 2205, 2209, 2211, 2212, 2213, 2214 & 2215/Chny/2024]2025 TaxPub(DT) 2788 (Chen-Trib) 02-Jun-2025 -- Section : 143(3) 263 139(1) 144B 37 142(1) 43B -- Del-Trib -- Clix Capital Services (P) Ltd. v. PCIT Assessee Appeal AllowedITA No. 2732/Del/20242025 TaxPub(DT) 2787 (Del-Trib) 02-Jun-2025 -- Section : 32(1)(iia) 10A 10AA 80JJAA 32AC 32AC(1) 14A 90/91 1115JAA 234B 271(1)(c) -- Bang-Trib -- Bosch Global Software Technologies (P) Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 1696/Bang/20242025 TaxPub(DT) 2781 (Bang-Trib) 02-Jun-2025 -- Section : 115BBE 234A 56(2)(vib) 143(2) 68 69A 69C 2(9) 113 171(6) 92B 64(1)(iii) -- Jp-Trib -- Anatole Solutions (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 1082/JP/20242025 TaxPub(DT) 2769 (Jp-Trib) 02-Jun-2025 -- Section : 143(3) 139(1) 54 143(2) 54F 54(1) 54(2) 54F(4) 45 139] -- Hyd-Trib -- Sridhar Reddy v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 841/Hyd/20242025 TaxPub(DT) 2733 (Hyd-Trib) 02-Jun-2025 -- Section : 12AB 12AB(4) 143(3) 12AA 132 12AA/12AB (1) 12AB(5) 13(1) 4 3 2 40(a) 12AA(3) -- Bang-Trib -- Srinivasa Educational & Charitable Trust v. Dy. CIT Assessee Appeal AllowedITA No. 835/Bang/20232025 TaxPub(DT) 2732 (Bang-Trib) 02-Jun-2025 -- Section : 69C 147 148 143(2) 147/143(3) 2(14) 142(1) -- Jp-Trib -- Anaro Devi v. ITO Appeal DismissedITA No. 341/JPR/20242025 TaxPub(DT) 2728 (Jp-Trib) 02-Jun-2025 -- Section : 12AB 11 2(15) 11(4A) -- Jp-Trib -- Shri Shyam Panchayti Vishram Bhawan v. CIT(E) Assessee Appeal AllowedITA No. 679/JPR/20242025 TaxPub(DT) 2721 (Jp-Trib) 02-Jun-2025 -- Section : 143(3) 144C(13) 144B 143(2) 92CA(3) 80G 37(1) 4 143(1) 80G(1) 80G(2) 80G(2)(a) -- Del-Trib -- Amway India Enterprises (P) Ltd. v. AO, NFAC Assessee Appeal Partly AllowedITA No. 4181/Del/20242025 TaxPub(DT) 2686 (Del-Trib) 02-Jun-2025 -- Section : 143(3) 147 80G 147(b) 8(b) 143(3)? 115(O) 10(33) 143(1) 143(2) 148 8(1) 8(a) -- Mad-HC -- B. Jayalakshmi v. Dy. CIT Appeal AllowedTax Case (Appeal) No. 1044 of 20092025 TaxPub(DT) 2585 (Mad-HC) 02-Jun-2025 -- Rule 23... 2025 TaxPub(GST) 950 (Ori-HC) Siddhi Vinayak Process v. Asstt. CST , Ori-HCW.P. (C) No. 31952 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 949 (Ori-HC) Shree Laxmi Bhandar v. Chief CCT & GST , Ori-HCW.P.(C) No. 4501 of 2025 02-Jun-2025 -- Section 29 Section 29(2)... 2025 TaxPub(GST) 948 (Del-HC) S.H. Enterprises v. Pr. Commr. of GST , Del-HCW.P. (C) No. 17706 of 2024 02-Jun-2025 -- Section 29... 2025 TaxPub(GST) 947 (Uttarakhand-HC) Shanvi Traders v. Commr. of Uttarakhand State GST , Uttarakhand-HCWrit Petition No. 3474 of 2024 (M/S) 02-Jun-2025 -- Section 30(2)... 2025 TaxPub(GST) 946 (Uttarakhand-HC) Saurabh Semwal v. Asstt. Commr. , Uttarakhand-HCWrit Petition (M/S) No. 3111 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 945 (Ori-HC) Sasmita Traders v. Superintendent , Ori-HCWP(C) No. 912 of 2025 02-Jun-2025 -- Rule 23... 2025 TaxPub(GST) 944 (Ori-HC) Saroj Kumar Maharana v. Superintendent, CGST & CE , Ori-HCW.P. (C) No. 25562 of 2024 02-Jun-2025 -- Rule 23... 2025 TaxPub(GST) 943 (Ori-HC) Sarita Kerketta v. Superintendent, CGST & CE , Ori-HCW.P. (C) No. 2308 of 2025 02-Jun-2025 -- Rule 99... 2025 TaxPub(GST) 942 (HP-HC) Sanmati Metals v. State of Himachal Pradesh , HP-HCCWP No. 1793 of 2024, CMP No. 2486 of 2024 02-Jun-2025 -- Section 17(5) Section 17(5)(d) Section 16... 2025 TaxPub(GST) 941 (Guj-HC) Sankalp In v. UOI , Guj-HCR/Special Civil Application No. 13606 of 2023 02-Jun-2025 -- ... 2025 TaxPub(GST) 940 (Bom-HC) Sai Service (P.) Ltd. v. UOI , Bom-HCWrit Petition No. 622 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 939 (AP-HC) Ramesh Traders v. Dy. Asstt. CST , AP-HCWrit Petition No. 30324 of 2024 02-Jun-2025 -- Section 104(1) Section 41 Section 104(2) Section 132 Section 74 Section 70 Section 69 Section 135 Section 136 Section 41[5] Section 155 Section 2(c) Section 2(l) Section 104(4) Section 104(5) Section 104(6) Section 11 Section 4(1) Section 4(2) Section 5 Section 25 Section 173 Section 167 Section 167(2) Section 167(1) Section 44 Section 50 Section 32 Section 9-A Section 36-AC Section 22(1)(d) Section 36-AC[19] Section 32(3) Section 172 Section 172(1B) Section 41-B Section 41-D Section 50A Section 50A(2) Section 55A Section 19 Section 19(1) Section 173(6) Section 67 Section 165 Section 132(1) Section 73 Section 69(3) Section 79 Section 74(5) Section 162(1) Section 155(2) Section 155(3) Section 104(7) Section 57 Section 41D Section 26... 2025 TaxPub(GST) 938 (SC) Radhika Agarwal v. UOI , SCWrit Petition (Criminal) No. 261, 263, 266 of 2019 & Ors. 02-Jun-2025 -- ... 2025 TaxPub(GST) 937 (Cal-HC) Pulok Kundu v. UOI , Cal-HCWPA 29954 of 2024 02-Jun-2025 -- Section 73 Section 75(5) Section 168A... 2025 TaxPub(GST) 936 (Del-HC) Nspira Management Services (P.) Ltd. v. Sales Tax Officer , Del-HCW.P.(C) 16808 of 2024, CM Appl. 71113 of 2024 (Stay) 02-Jun-2025 -- Section 30... 2025 TaxPub(GST) 935 (Uttarakhand-HC) Narayan Singh Patni Contractor v. Commr. of CGST Commissionerate , Uttarakhand-HCWrit Petition (M/S) No. 3701 of 2024 02-Jun-2025 -- Section 98(4)... 2025 TaxPub(GST) 934 (All-HC) Snowwhite Infrastructure (P.) Ltd. v. UOI , All-HCWrit Tax No. 121 of 2023 02-Jun-2025 -- Section 29 Section 29(2)... 2025 TaxPub(GST) 933 (Del-HC) Vansh Traders v. Commr. of SGST , Del-HCW.P. (C) 4198 and 4252 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 932 (AP-HC) V.R. Nimran (P.) Ltd. v. Dy. Asstt. CST , AP-HCWrit Petition No. 29349 of 2024 02-Jun-2025 -- Section 73 Section 118 Section 16 Section 148... 2025 TaxPub(GST) 931 (Ori-HC) Multi Services v. Central Board of Indirect Taxes & Cus. (CBIC) , Ori-HCW.P.(C) No. 24996 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 930 (Del-HC) Moon Overseas v. Pr. Commr. of CGST , Del-HCW.P. (C) 1453 of 2025 02-Jun-2025 -- Section 118... 2025 TaxPub(GST) 929 (Karn-HC) MMIL v. CTO , Karn-HCWrit Petition No. 7513 of 2024 (T-RES) 02-Jun-2025 -- Section 74... 2025 TaxPub(GST) 928 (Ker-HC) Minimol Sabu v. State of Kerala , Ker-HCWP(C) No. 40226 of 2024 02-Jun-2025 -- Section 75(4)... 2025 TaxPub(GST) 927 (Pat-HC) M.D. International v. UOI , Pat-HCCivil Writ Jurisdiction Case No.15354 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 926 (MP-HC) Mahendra Singh v. Asstt. CST , MP-HCWP No. 5186 of 2025 02-Jun-2025 -- Section 140 Section 2(10) Rule 117... 2025 TaxPub(GST) 925 (Ker-HC) Krishnan Nair Time & Jewels (P.) Ltd. v. Dy. Commr. , Ker-HCWP(C). No. 35404 of 2019(A) 02-Jun-2025 -- Section 409... 2025 TaxPub(GST) 924 (Ori-HC) Kamalakanta Singh v. State of Odisha , Ori-HCABLAPL No. 14551 of 2024 02-Jun-2025 -- Rule 23... 2025 TaxPub(GST) 923 (Ori-HC) Jyotiranjan Nayak v. Addl. CGST , Ori-HCW.P.(C) No.1078 of 2025 02-Jun-2025 -- Rule 23... 2025 TaxPub(GST) 922 (Ori-HC) JBS Royal Touch India (P.) Ltd. v. Addl. CT & GST Officer , Ori-HCW.P.(C) No. 4722 of 2025 02-Jun-2025 -- Section No147... 2025 TaxPub(GST) 921 (Bom-HC) Inspira Bio Pharma (P.) Ltd. v. UOI , Bom-HCWrit Petition No. 326 of 2025 02-Jun-2025 -- ... 2025 TaxPub(GST) 920 (Del-HC) Hardwyn India Ltd. v. Directorate General of GST Intelligence , Del-HCW.P.(C) No. 672 of 2025 02-Jun-2025 -- ... 2025 TaxPub(GST) 919 (Del-HC) Gurpreet Singh v. Commr. of Delhi State GST , Del-HCW.P. (C) No. 1459 of 2025 02-Jun-2025 -- Rule 23... 2025 TaxPub(GST) 918 (Ori-HC) Gunisety Puspak Kumar Dora v. CCT & GST , Ori-HCW.P.(C) No. 30950 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 917 (Uttarakhand-HC) Global Manpower Solutions v. STO, State GST , Uttarakhand-HCWrit Petition (M/S) No. 3443 of 2024 02-Jun-2025 -- Section 140(3) Section 2(59) Section 140(2) Section 10 Section 140(1) Section 2(19) Section 2(x)... 2025 TaxPub(GST) 916 (Ker-HC) Geojit Financial Services Ltd. v. UOI , Ker-HCWP(C) No. 11956 of 2019 02-Jun-2025 -- Section 73 Section 75 Section 74 Section 73(1) Section 75(4)... 2025 TaxPub(GST) 915 (MP-HC) Future Consumer Ltd. v. State of M.P. , MP-HCWrit Petition No. 29375 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 914 (Chhattisgarh-HC) Firstmove Logistics (P.) Ltd. v. UOI , Chhattisgarh-HCWPC No. 59 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 913 (Ori-HC) Durga Prasanna Sahu v. Addl. STO, CT & GST , Ori-HCW.P.(C) No. 26577 of 2024 02-Jun-2025 -- Section 73... 2025 TaxPub(GST) 912 (Del-HC) DRJ Petrochem (P.) Ltd. v. Sales Tax Officer , Del-HCW.P.(C) 8925 of 2024, CM Appl. 36410 of 2024 02-Jun-2025 -- Section 5... 2025 TaxPub(GST) 911 (Raj-HC) CG Tollway Ltd. v. UOI , Raj-HCD.B. Civil Writ Petition No. 9656 and 10553 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 910 (Cal-HC) Biswajit Majumder v. State of West Bengal , Cal-HCWPA 1748 of 2025 02-Jun-2025 -- Rule 23... 2025 TaxPub(GST) 909 (Ori-HC) Biswajeet Ojha v. Superintendent, CT & GST , Ori-HCW.P.(C) No. 26950 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 908 (Raj-HC) Bhag Chand Jain v. UOI , Raj-HCD.B. Civil Writ Petition No. 13422 of 2024 02-Jun-2025 -- Rule 23... 2025 TaxPub(GST) 907 (Ori-HC) Babulu Patel v. Commr. of GST & CE , Ori-HCW.P. (C) No. 3995 of 2025 02-Jun-2025 -- ... 2025 TaxPub(GST) 906 (Raj-HC) Balaji Motors v. Asstt. Commr. , Raj-HCD.B. Civil Writ Petition No. 19962 of 2024 02-Jun-2025 -- Section 16(4) Section 118 Section 39 Section 16(5)... 2025 TaxPub(GST) 905 (Del-HC) ASP Microsys v. UOI , Del-HCW.P.(C) 12537 of 2024, CM Appl. 52163 of 2024 (Interim Stay) 02-Jun-2025 -- ... 2025 TaxPub(GST) 904 (Cal-HC) Ashis Roychowdhury v. State of West Bengal , Cal-HCWPA 30775 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 903 (Raj-HC) Arvind Singh v. Superintendent , Raj-HCD.B. Civil Writ Petition No. 18016 of 2024 02-Jun-2025 -- ... 2025 TaxPub(GST) 902 (Ori-HC) Anil Kumar Prusty v. CCT & GST , Ori-HCW.P.(C) No. 2955 of 2025 02-Jun-2025 -- Section 83 Section 74 Section 83(1) Section 45 Section 122... 2025 TaxPub(GST) 901 (Ker-HC) Addl. Director General v. Ali K. , Ker-HCWA No. 63 of 2025 31-May-2025 -- Section 2(6) Section 2(6)(ii) Section 2(93) Section 13(2) Section 2(13)... 2025 TaxPub(GST) 1758 (Bom-HC) KC Overseas Education (P) Ltd. v. UOI & Ors. , Bom-HCWrit Petition Nos. 3914, 4069 of 2024 28-May-2025 -- Section 107 Section 73... 2025 TaxPub(GST) 1680 (Cal-HC) Hindusthan Enterprises & Anr. v. Dy. CST , Cal-HCWPA 9476 of 2025 28-May-2025 -- Section 483... 2025 TaxPub(GST) 1679 (All-HC) Gaurav Chandan Sharma v. UOI & Anr. , All-HCCriminal Misc. Bail Application No. 13030 of 2025 with 15189 of 2025 28-May-2025 -- ... 2025 TaxPub(GST) 1678 (SC) Chief Commr. of CGST & Ors. v. Safari Retreats (P) Ltd. & Ors. , SCReview Petition (C) No. 1147 of 2025 [Diary No. 1188 of 2025] in Civil Appeal No. 2948 of 2023 28-May-2025 -- Section 107... 2025 TaxPub(GST) 1677 (Del-HC) Asian Traders v. Superintendent Range 111, CGST & Ors. , Del-HCW.P. (C) No. 6841/2025 28-May-2025 -- Section 107 Section 129 Section 73 Section 74A] Section 108 Section 117... 2025 TaxPub(GST) 1676 (Chhattisgarh-HC) Alligare Chem (P) Ltd. v. State of Chhattisgarh , Chhattisgarh-HCWPT No. 76 of 2025