Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 13-Mar-2026 -- Section : 143(3) 144C(13) 144C(5) 92CA(3) -- Chen-Trib -- POS-Hyundai Steel Manufacturing India (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 2485/Chny/20242025 TaxPub(DT) 7285 (Chen-Trib) 13-Mar-2026 -- Section : 12A 143(3) 144B 2(15) 11 12AA -- Chen-Trib -- Organisation for Rehabilitation of Blind in Trichy v. ITO Assessee Appeal AllowedITA No. 771/Chny/20252025 TaxPub(DT) 7284 (Chen-Trib) 13-Mar-2026 -- Section : 10(23EE) 4 8A 11 37 263 143(3) 10(23EA) 37(1) -- Mum-Trib -- NSE Clearing Ltd. v. Dy. CITITA No. 1216/Mum/2023 and 1218/Mum/20232025 TaxPub(DT) 7282 (Mum-Trib) 13-Mar-2026 -- Section : 11 139(1) 143(1) -- Del-Trib -- Managing Body of Shri Haryana Gaushala v. ITO (E) Assessee Appeal AllowedITA No. 4139/Del/20242025 TaxPub(DT) 7281 (Del-Trib) 13-Mar-2026 -- Section : 250(6) 147 176(3) 189 45 159 -- Ahd-Trib -- JP Marketing v. ITO Assessee Appeal AllowedITA No. 985, 986, 987 and 999/Ahd/20232025 TaxPub(DT) 7279 (Ahd-Trib) 13-Mar-2026 -- Section : 168 168(1) 167B -- Mum-Trib -- Estate of Late Nalini Atul Bhagwati v. Asstt. DIT Assessee Appeal AllowedITA No. 2177/Mum/20242025 TaxPub(DT) 7276 (Mum-Trib) 13-Mar-2026 -- Section : 92CA 92CA(3) -- Mum-Trib -- Dy. CIT v. ISS AS, DenmarkITA No. 1640/Mum/2024 and C.O. No. 169/Mum/20242025 TaxPub(DT) 7275 (Mum-Trib) 13-Mar-2026 -- Section : 147 144C(13) 44B 263 -- Del-Trib -- Tata NYK Shipping Pte Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 247/Del/20252025 TaxPub(DT) 7273 (Del-Trib) 13-Mar-2026 -- Section : 143(2) 54F 142(1) 263 143(3) 45 54F(4) 54/54F -- Del-Trib -- Sneh Gupta v. ACITITA No. 3928/DEL/20242025 TaxPub(DT) 7272 (Del-Trib) 13-Mar-2026 -- Section : 143(3) 144C(13) 9(1)(vii) -- Del-Trib -- Six Continents Hotels, Inc. v. Dy. CIT Assessee Appeal AllowedITA No. 360/Del/20252025 TaxPub(DT) 7271 (Del-Trib) 13-Mar-2026 -- Section : 143(1) 11(3) 115BBI 143(1)(a) 115BBE 234A/B/C/D 12AB 11(2) 11(3)(c) -- Ahd-Trib -- Shri Taldhwaja Jain Swetamber Tirth Committee v. ITO(E) Assessee Appeal AllowedITA No. 1240/Ahd/20252025 TaxPub(DT) 7270 (Ahd-Trib) 13-Mar-2026 -- Section : 263 143(3) 144B 80P(2)(d) 143(2) 80P(2)(a) 144A 120 129 -- Pune-Trib -- Shree Laxmi Nagari Sahakari Patsanstha Maryadit v. ITO Assessee Appeal AllowedITA No. 1122/PUN/20252025 TaxPub(DT) 7269 (Pune-Trib) 13-Mar-2026 -- Section : 250 147 148A 143(2) 68 69C 234A -- Mum-Trib -- Nilesh Shirish Mehta v. ITO Assessee Appeal AllowedITA No. 4807/Mum/20252025 TaxPub(DT) 7265 (Mum-Trib) 13-Mar-2026 -- Section : 148 153C 147 143(2) -- Ahd-Trib -- Narendrakumar Shankarbhai Patel v. ITO Assessee Appeal Partly AllowedITA No. 830/Ahd/20252025 TaxPub(DT) 7264 (Ahd-Trib) 13-Mar-2026 -- Section : 54 142(1) 144 271(1)(C) 271(1)(c) 147 54EC 45 54F -- Chen-Trib -- Mohd. Akbar v. ITO Assessee Appeal Partly AllowedITA No. 1909/Chny/20252025 TaxPub(DT) 7263 (Chen-Trib) 13-Mar-2026 -- Section : -- Del-Trib -- Mir Singh v. ITO Assessee Appeal Partly AllowedITA No. 3084/Del/20252025 TaxPub(DT) 7262 (Del-Trib) 13-Mar-2026 -- Section : 148 147 144B 156 274 271 34 149 151 -- Bom-HC -- Meybuen Ventures (P) Ltd. v. ITO Writ Petition (L) No. 25823 of 20242025 TaxPub(DT) 7261 (Bom-HC) 13-Mar-2026 -- Section : 119(2)(b) 11(2) 11(1) 226(3) 143(3) 12 -- Bom-HC -- KSB Care Charitable Trust v. CIT(E) & Ors. Petition DisposedWrit Petition (L) No. 23591 of 20252025 TaxPub(DT) 7259 (Bom-HC) 13-Mar-2026 -- Section : 147 144B 133(6) 69A 115BBE 143(1) 132 142(1) 132(4) 271AAC 148 -- Ahd-Trib -- Kartik Clothing & Fabrics (P) Ltd. v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 119/Ahd/20252025 TaxPub(DT) 7258 (Ahd-Trib) 13-Mar-2026 -- Section : 54F 46A 54/54F 234B -- Del-Trib -- Jyoti Jain v. Dy. CIT Assessee Appeal Partly AllowedITA No. 4983/DEL/20182025 TaxPub(DT) 7257 (Del-Trib) 13-Mar-2026 -- Section : 147 250 148 54F 271(1)(c) 151 -- Ahd-Trib -- Jayeshkumar Baldevbhai Patel v. ITO Assessee Appeal Partly AllowedITA No. 595/Ahd/20242025 TaxPub(DT) 7256 (Ahd-Trib) 13-Mar-2026 -- Section : 250 56(2) 50C 155 43CA -- Ahd-Trib -- Javidbhai Ahemadbhai Mansuri v. ITO Assessee Appeal AllowedITA No. 1194/Ahd/20252025 TaxPub(DT) 7255 (Ahd-Trib) 13-Mar-2026 -- Section : 12A/12AA 12A(b) 139 143(1)(a) 11 -- Bom-HC -- International Resources for Fairer Trade v. UOI & Ors. Petition DisposedWrit Petition No. 2893 of 20242025 TaxPub(DT) 7254 (Bom-HC) 13-Mar-2026 -- Section : 143(3) 144C(3) 144B 92C(3) 92(3) 80IA(10) 270A 92CA(3) 144C(5) -- Ahd-Trib -- Hazira Port (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 265/Ahd/20222025 TaxPub(DT) 7252 (Ahd-Trib) 13-Mar-2026 -- Section : 271C 194A 274 -- Ahd-Trib -- Grindly Gases & Petrochemicals (P) Ltd. v. JCIT Assessee Appeal AllowedITA No. 1388/Ahd/20252025 TaxPub(DT) 7251 (Ahd-Trib) 13-Mar-2026 -- Section : 263 143(3) 147 68 132(1) 148 263(1) 236 142(1) 143(2) 115BBE 271(1)(c) 139 13 -- Nag-Trib -- Gajanand Financial Consultancy (P) Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 126/Nag/20252025 TaxPub(DT) 7250 (Nag-Trib) 13-Mar-2026 -- Section : 263 143(3) 263(1) 68 115BBE 143(2) 69C 144A 120 129 142(1) 270A -- Pune-Trib -- Pratap Pandharinath Patil v. PCIT Assessee Appeal AllowedITA No. 1026/PUN/20252025 TaxPub(DT) 7249 (Pune-Trib) 13-Mar-2026 -- Section : 250 139(1) 132 148 143(2) 143(3) 147 69A 115BBE -- Ahd-Trib -- Divyang Dipakkumar Vyas v. DCIT Assessee Appeal AllowedITA Nos. 1175 to 1178/Ahd/20252025 TaxPub(DT) 7248 (Ahd-Trib) 13-Mar-2026 -- Section : 147 144B 92CC 92CD 143(1) 43B 36(1)(va) 143(3) 148A(b) 148A(d) 92CD(1) 139 143 -- Tel-HC -- Deloittee Consulting India (P) Ltd. v. Assessment Unit, ITDWrit Petition No. 4061 of 20242025 TaxPub(DT) 7246 (Tel-HC) 13-Mar-2026 -- Section : -- Del-Trib -- DCIT v. D&Y Technologies (P) Ltd. Revenue Appeal DismissedITA No. 843/DEL/20202025 TaxPub(DT) 7245 (Del-Trib) 13-Mar-2026 -- Section : 144C(5) 115A 44BB 9(1)(vi) 91 148 148A 147 143(3) -- Mum-Trib -- Celestial Vision Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1625/MUM/20252025 TaxPub(DT) 7244 (Mum-Trib) 13-Mar-2026 -- Section : 43(5) 271(1)(c) 143(2) 133 68 133(6) 12 -- Del-Trib -- B & B Sharecom (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 2877/DEL/20242025 TaxPub(DT) 7243 (Del-Trib) 13-Mar-2026 -- Section : 271(1)(c) 68 44AB 92 147 136 -- Chen-Trib -- Arusuvai Food Processors (P) Ltd. v. ITO Assessee Appeal AllowedITA Nos. 477, 478 & 479/Chny/20242025 TaxPub(DT) 7241 (Chen-Trib) 13-Mar-2026 -- Section : 263 143(1) 143(3) 144B 43B 2(24)(x) 263(1) 143(1)(a) 43B(a) -- Ahd-Trib -- Amanta Healthcare Ltd. v. Pr. CIT Assessee Appeal DismissedITA No. 1088/Ahd/20252025 TaxPub(DT) 7240 (Ahd-Trib) 13-Mar-2026 -- Section : 143(1) 148 40A(3) 40(a)(ia) 68 40(A)(3) 139 201 6DD -- Mad-HC -- Abiram Agency v. ITO Appeal DisposedT.C. (MD) Nos. 1 to 3 of 20142025 TaxPub(DT) 7238 (Mad-HC) 13-Mar-2026 -- Section : 144C(13) 144B 234A 234C 28 37 -- Chen-Trib -- ZF Rane Automotive India (P) Ltd. v. DCIT Assessee Appeal Partly AllowedIT(TP) A No. 53/Chny/20242025 TaxPub(DT) 6801 (Chen-Trib) 13-Mar-2026 -- Section : 147 144 142(1) 148 68 69 250 253 140 115WD 139 -- Mum-Trib -- Zakir Abdulkarim Naik v. A.O. Appeal DismissedITA Nos. 4778/Mum/2023, 4779/Mum/2023, 4780/Mum/2023, 4781/Mum/2023, 4782/Mum/2023 and 4783/Mum/20232025 TaxPub(DT) 6800 (Mum-Trib) 13-Mar-2026 -- Section : 119(2)(b) 143(1) 115BAA (1) 139 220(2A) -- Del-HC -- VRG Electronics (P) Ltd. v. Pr. CIT Application DismissedW.P. (C) No. 753/2025 & CM Appl. 3758/20252025 TaxPub(DT) 6798 (Del-HC) 13-Mar-2026 -- Section : 143(3) 145(3) 143(1) 143(2) 142(1) 44AB 154 -- Rkt-Trib -- Vitrang Export Industries v. ITO Assessee Appeal AllowedITA No. 354/RJT/20232025 TaxPub(DT) 6797 (Rkt-Trib) 13-Mar-2026 -- Section : 143(1) 234B 139(8A) 140A 154 234B(1) 234B(2) -- Ahd-Trib -- Vimal Sureshbhai Mishra v. Central Processing Unit Assessee Appeal AllowedITA No. 1043/Ahd/20252025 TaxPub(DT) 6793 (Ahd-Trib) 13-Mar-2026 -- Section : 143(3) 147 68 151 153C 147/148 132 132A 133A -- Mum-Trib -- Vijay Maneklal Bhansali v. ITO Appeal Partly AllowedITA 1773/MUM/20242025 TaxPub(DT) 6790 (Mum-Trib) 13-Mar-2026 -- Section : 143(3) 147 69C 148 132 132(4) -- Mum-Trib -- Varsha Sanjay Raut v. ITO Assessee Appeal AllowedITA No. 4053/MUM/20232025 TaxPub(DT) 6786 (Mum-Trib) 13-Mar-2026 -- Section : 144 50C 148 142(1) 54F 147 271(1)(c) 48 10(1) 10(3) 11(1) 11(i) -- Visak-Trib -- Varahalamma Pydi v. ITO Assessee Appeal AllowedITA No. 348/Viz/20242025 TaxPub(DT) 6785 (Visak-Trib) 13-Mar-2026 -- Section : 143(3) 147 68 133(6) 148 -- Mum-Trib -- Urvinderpal Singh Attarsingh Madan v. ITO Appeal AllowedITA No. 3478/MUM/20242025 TaxPub(DT) 6784 (Mum-Trib) 13-Mar-2026 -- Section : 143(3) 115JB 148 139(1) 147 115VP 115V-1(2) 80HHC 115VI 144B 153 153(2) 153(2A -- Mum-Trib -- The Shipping Corpn. of India Ltd. v. Addl./Jt./Dy./Asstt. CIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 1752/Mum/2024 and ITA No. 1970/Mum/20242025 TaxPub(DT) 6779 (Mum-Trib) 13-Mar-2026 -- Section : 37 44 80G 254 10 28 10(34) 14A -- Del-Trib -- Dy. CIT v. Max Life Insurance Co. Ltd. Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 5213/DEL/2024 and ITA No. 1562/DEL/20242025 TaxPub(DT) 6775 (Del-Trib) 13-Mar-2026 -- Section : 143(3) 37(1) 254 139(1) 139(5) 139(3) 80 10B -- Del-Trib -- Dy. CIT v. Jindal ITF Ltd. Revenue Appeal DismissedITA No. 1777/DEL/20232025 TaxPub(DT) 6774 (Del-Trib) 13-Mar-2026 -- Section : 250 53A 2(47) 143(3) 50C 69A -- Hyd-Trib -- Raja Giridhar Kumar Nimmagadda v. Asstt. CIT Assessee Appeal AllowedITA No. 287/Hyd/20242025 TaxPub(DT) 6769 (Hyd-Trib) 13-Mar-2026 -- Section : 56(2)(x) 274 270A 234B 143(1) 143(2) 50 50C -- Mum-Trib -- Nivruti Mahadev Ghadge v. ITO Assessee Appeal AllowedITA No. 833/MUM/20242025 TaxPub(DT) 6765 (Mum-Trib) 13-Mar-2026 -- Section : 147 144B 148 148A 148A(b) 149(1) 119 -- Del-Trib -- Aseem Sehgal v. ITO Assessee Appeal AllowedITA No. 154 to 156/Del/20252025 TaxPub(DT) 6764 (Del-Trib) 13-Mar-2026 -- Section : 119(2) 143(1) 119(2)(b) 139(4) 139(1) -- Del-HC -- Udit Goyal v. Pr. CIT Application DismissedW.P. (C) 415/2025 & CM Appl. 2081/20252025 TaxPub(DT) 6750 (Del-HC) 13-Mar-2026 -- Section : 260A 153A 143(3) 23(3) 145(3) -- Chhattisgarh-HC -- Dy. CIT v. Abhishek Steel Industries Ltd. Appeal DismissedTAXC No. 60 of 20222025 TaxPub(DT) 6747 (Chhattisgarh-HC) 13-Mar-2026 -- Section : 260A 68 153-A 132 153A 143(3) 147 23(3) 145(3) -- Chhattisgarh-HC -- Dy. CIT v. Abhishek Steel Industries Ltd. Appeal DismissedTAXC No. 57 of 20222025 TaxPub(DT) 6746 (Chhattisgarh-HC) 13-Mar-2026 -- Section : 250 144 143(2) 142(1) 145(1) 145(2) 68 115BBE 145(3) -- Kol-Trib -- Tapan Kanti Roy v. Asstt. CIT Assessee Appeal AllowedITA No. 1055/Kol/20232025 TaxPub(DT) 6743 (Kol-Trib) 13-Mar-2026 -- Section : 69A -- Chen-Trib -- Sony Serpent Eggs Factory v. ITO Assessee Appeal Partly AllowedITA No. 2337/Chny/20242025 TaxPub(DT) 6738 (Chen-Trib) 13-Mar-2026 -- Section : 263 143(3) 194C 133A 115BBE 271AAC 2(24)(x) 36(1)(va) 40(a)(ia) 69C 142 142(1) -- Rkt-Trib -- Shyam Enterprise v. Pr. CIT Assessee Appeal AllowedITA No. 807/RJT/20242025 TaxPub(DT) 6735 (Rkt-Trib) 13-Mar-2026 -- Section : 271D 269SS -- Del-Trib -- Harish Kumar v. JCIT Assessee Appeal AllowedITA No. 3223/Del/20232025 TaxPub(DT) 6733 (Del-Trib) 13-Mar-2026 -- Section : 250 69A 133A 145(3) 132(4) 158BB -- Chen-Trib -- SBS Brothers v. Dy. CIT Assessee Appeal AllowedITA No. 1895/Chny/20242025 TaxPub(DT) 6731 (Chen-Trib) 13-Mar-2026 -- Section : 250 69A 133A 145(3) 132(4) 158BB -- Chen-Trib -- SBS Agencies v. Dy. CIT Assessee Appeal AllowedITA No. 1894/Chny/20242025 TaxPub(DT) 6730 (Chen-Trib) 13-Mar-2026 -- Section : 115BBI 11(2) 11(1)(c) 143(1) 11(3) 119(2)(b) 12AA 12AB] 10 11(2)(a) 11(3)(c) -- Ahd-Trib -- Sarangpur Talias Pole Punch Trust v. ITO Assessee Appeal AllowedITA No. 929/Ahd/20252025 TaxPub(DT) 6729 (Ahd-Trib) 13-Mar-2026 -- Section : 143(1) 54 54F 143(3) 148 54/54F 147 142(1) 54/54F] 2(14) 2(47)(ii) -- Chen-Trib -- Murali Krishna Yenugula v. ITO Assessee Appeal AllowedITA No. 2347/Chny/20242025 TaxPub(DT) 6717 (Chen-Trib) 13-Mar-2026 -- Section : 250 147 144B 68 148A(d) 139 115BBE 271(1)(c) 143(1)(a) 143(3) 156 69C 151 148 -- Raipur Bench -- ITO v. Varda Energy & Engineering (P) Ltd. Revenue Appeal DismissedITA No. 10/RPR/20242025 TaxPub(DT) 6706 (Raipur Bench) 13-Mar-2026 -- Section : 69A 133(6) 143(3) 115BBE 68 -- Kol-Trib -- Gauri Sankar Mondal v. ITO Assessee Appeal AllowedITA No. 226/KOL/20242025 TaxPub(DT) 6704 (Kol-Trib) 13-Mar-2026 -- Section : 143(3) 68 153A -- Del-Trib -- Dy. CIT v. Kamlesh Revenue Appeal DismissedITA No. 4202/DEL/20242025 TaxPub(DT) 6703 (Del-Trib) 13-Mar-2026 -- Section : 153A 143(3) 69A 132 115BBE 133 133(6) 271AAB -- Chd-Trib -- DCIT v. Sanjeev Kumar Mittal Revenue Appeal DismissedITA Nos. 486 and 490/CHD/20232025 TaxPub(DT) 6699 (Chd-Trib) 13-Mar-2026 -- Section : 147 144B 143(1) 148 139(1) 143(3) 68 133(6) -- Kol-Trib -- Begraj Agarwal & Ors. (HUF) v. ITO Assessee Appeal AllowedITA No. 1370/KOL/20242025 TaxPub(DT) 6693 (Kol-Trib) 13-Mar-2026 -- Section : 250 143(3) 254 263 68 143(3)/254 143(3)/263 263) 143(2) 145(3) -- Pat-Trib -- Asstt. CIT v. Munni Rai Revenue Appeal AllowedITA No. 269/Pat/20182025 TaxPub(DT) 6688 (Pat-Trib) 13-Mar-2026 -- Section : 143(3) 143(3A) 80IA(4) 14A 80IA? -- Pune-Trib -- Asstt. CIT v. Mahalaxmi Infra Projects (P) Ltd. Revenue Appeal Partly AllowedITA No. 979/PUN/20242025 TaxPub(DT) 6687 (Pune-Trib) 13-Mar-2026 -- Section : 143(2) 118 143(3) 270A 53A 2(47)(v) -- Chd-Trib -- DCIT v. Sunil Kumar Sood Revenue Appeal DismissedITA No. 548/CHD/20242025 TaxPub(DT) 6643 (Chd-Trib) 13-Mar-2026 -- Section : 143(3) 143(2) 80P 80P(2)(a) 80P(2)(e) 80P(2)(d) 57 617 22 80HHAJ 80RHB] 80HHC] -- Jp-Trib -- Bank of Rajasthan Employees Credit & Thrift Cooperative Society Ltd. v. ACIT Assessee Appeal AllowedITA No. 213/JP/20252025 TaxPub(DT) 6642 (Jp-Trib) 13-Mar-2026 -- Section : 143(3) 144C(13) 144C(5) 9(1)(vi) 234B -- Mum-Trib -- Sunflower Aircraft Leasing Ltd. v. Asstt. CITITA No. 1107/Mum/2025, SA 35/Mum/20252025 TaxPub(DT) 6639 (Mum-Trib) 13-Mar-2026 -- Section : 148 143(3) 151 147 -- Del-Trib -- Sukumar Buildwell (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1943/Del/20212025 TaxPub(DT) 6637 (Del-Trib) 13-Mar-2026 -- Section : 271(1)(c) 250 153C 132 270A 139 132(4) 275(1)(c) 50 115 116 246 70 253 52] -- Bang-Trib -- Muthu Cine Service v. Dy. CIT Assessee Appeal AllowedITA Nos. 1629 to 1632 and 1654/Bang/20242025 TaxPub(DT) 6629 (Bang-Trib) 13-Mar-2026 -- Section : 250 153C 56(2)(x) 143(3) 132 40A(2)(b) 29 50C 43CA 43CA(1) 113 154 50C(1) -- Chen-Trib -- SPL Shelters (P) Ltd. & Anr. v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 1172/Chny/2025, 1273/Chny/2025, 1173/Chny/2025 and 1283/Chny/20252025 TaxPub(DT) 6628 (Chen-Trib) 13-Mar-2026 -- Section : 144 147 44AD 148 44AB 44AA -- Mum-Trib -- Spark Gems v. ITO Assessee Appeal AllowedITA No. 3651/MUM/20252025 TaxPub(DT) 6627 (Mum-Trib) 13-Mar-2026 -- Section : 154 143(3) -- Chd-Trib -- Solan Filling Station v. ITO Appeal AllowedITA No. 431 and 432/CHD/20242025 TaxPub(DT) 6625 (Chd-Trib) 13-Mar-2026 -- Section : 271(1)(c) 143(3) 48 45 274 2(47) -- Del-Trib -- Soni Sonu Mirchandani v. ACIT Assessee Appeal AllowedITA No. 2325/Del/20252025 TaxPub(DT) 6622 (Del-Trib) 13-Mar-2026 -- Section : 143(3) 144C(13) 144(8) 153 92CA 270A -- Mum-Trib -- Sirona Dental Systems (P) Ltd. v. ACIT Appeal AllowedITA No. 4639/MUM/20242025 TaxPub(DT) 6619 (Mum-Trib) 13-Mar-2026 -- Section : 147 144/148 234A 144B 148 2(47) 50C 48 53 153C 153C(1) 144(1)(a) 148A(b) 148A -- Jp-Trib -- Puneet Singhvi v. ITO Assessee Appeal AllowedITA No. 1294/JP/20242025 TaxPub(DT) 6613 (Jp-Trib) 13-Mar-2026 -- Section : 253 132(1) 143(2) 142(1) 143(3) 40A(3) 69C 115BBE 145(3) 144 -- Chd-Trib -- Gurmal Singh v. DCIT Assessee Appeal DisposedITA No. 209/CHD/20242025 TaxPub(DT) 6609 (Chd-Trib) 13-Mar-2026 -- Section : 148A(b) 148A(d) 147 142(1) 144 133(6) 144B 69A 1448 251(1)(a) 250 250(6) -- Pune-Trib -- Shamrao Gopal Benake v. ITO Assessee Appeal Partly AllowedITA No. 1036/PUN/20252025 TaxPub(DT) 6605 (Pune-Trib) 13-Mar-2026 -- Section : 147 144B 148 69C 68 133A 148A 148A(b) 148A(d) 148A(a) 151A 143(3) 131(1A) -- Raipur Bench -- Satish Kumar Agrawal v. ITO Assessee Appeal AllowedITA No. 145/RPR/20242025 TaxPub(DT) 6598 (Raipur Bench) 13-Mar-2026 -- Section : 250 14A 143(2) 4 5 14A(2) -- Mum-Trib -- Sapphire Foods India Ltd. v. DCIT Assessee Appeal DismissedITA No. 3579/Mum/20242025 TaxPub(DT) 6597 (Mum-Trib) 13-Mar-2026 -- Section : 279(2) 276B 201(1A) -- Del-HC -- Sangeet Seth v. Chief CIT & Ors. Application DismissedW.P. (C) No. 16569/2023 & CM Appl. 66783/20232025 TaxPub(DT) 6595 (Del-HC) 13-Mar-2026 -- Section : 254 143(3) 144C(13) 144B -- Del-Trib -- Rio Tinto India (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 185/Del/20222025 TaxPub(DT) 6590 (Del-Trib) 13-Mar-2026 -- Section : 250 143(1) 199 234A -- Mum-Trib -- Ravina Nishant Bhojwani v. Asstt. DIT (CPC) Assessee Appeal AllowedITA No. 2638/MUM/20242025 TaxPub(DT) 6588 (Mum-Trib) 13-Mar-2026 -- Section : 263 143(3) 147263 143(1) 143(2) 148 144 234A 139 151 142(1) (3) -- Mum-Trib -- Railroad Logistics India (P) Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 2564/Mum/20232025 TaxPub(DT) 6583 (Mum-Trib) 13-Mar-2026 -- Section : 260A 2(8) 9 42 80-IA 80-IA(8) 92F 92BA? 80IA -- Cal-HC -- Pr. CIT v. Dhunseri Ventures Ltd.ITA/25/20242025 TaxPub(DT) 6576 (Cal-HC) 13-Mar-2026 -- Section : 250 147 144 144B 148/147 69 44AB 143(2) 143(3) 28) 69A/68) l47 l48/147 151(2) -- Raipur Bench -- Pradeep Kumar Agrawal v. ITO Assessee Appeal Partly AllowedITA Nos. 158, 159 & 160/RPR/20242025 TaxPub(DT) 6572 (Raipur Bench) 13-Mar-2026 -- Section : 143(3) 11 12AA 143(2) 129 142(1) 2(15) 10(23C) -- Luck-Trib -- ACIT (E) v. Pandit Madan Swarup Shotri Public Charitable Trust Assessee Appeal Partly AllowedITA No. 8/Lkw/20202025 TaxPub(DT) 6569 (Luck-Trib) 13-Mar-2026 -- Section : 119(2)(b) 44AB 139 12A(1)(b) 288 139(1) 139(4) -- Guj-HC -- Om Engineers v. Pr. CITR/Special Civil Application No. 19469 of 20232025 TaxPub(DT) 6566 (Guj-HC) 13-Mar-2026 -- Section : 250 143(3) -- Mum-Trib -- ACIT v. Joitkumar B Jain Revenue Appeal DismissedITA No. 3326/Mum/20242025 TaxPub(DT) 6554 (Mum-Trib) 13-Mar-2026 -- Section : 147 144B 69C 139(1) 23 148 115 271AAC(1) -- Del-Trib -- ACIT v. My Paper Merchants (P) Ltd. Revenue Appeal DismissedITA No. 226/DEL/20242025 TaxPub(DT) 6550 (Del-Trib) 13-Mar-2026 -- Section : 36(l)(iv) 143(1)(a) 154 36(1)(va) 143(l)(a) 139(1)] 37(1) 234A 250 43B 2(24)(x) -- Del-Trib -- A2Z Infra Services Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 970/Del/2023 & ITA No. 72/Del/20242025 TaxPub(DT) 6548 (Del-Trib) 13-Mar-2026 -- Section : 143(1) 37(1) 36(1)(va) 43B 2(24)(x) -- Del-Trib -- Nanz Med Science Pharma (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 3045/Del/20242025 TaxPub(DT) 6546 (Del-Trib) 13-Mar-2026 -- Section : 143(3) 148 14A 2(47)(v) 147 17(1A) 49 53A -- Chen-Trib -- Nishank Sakariya v. ACIT Assessee Appeal AllowedITA No. 2343/Chny/20242025 TaxPub(DT) 6544 (Chen-Trib) 13-Mar-2026 -- Section : 250 68 143(2) 115BBE 271AAC 143(3) -- Ahd-Trib -- Mohmmadharoon Babubhai Shaikh v. ITO Assessee Appeal AllowedITA No. 218/Ahd/20252025 TaxPub(DT) 6542 (Ahd-Trib) 13-Mar-2026 -- Section : 148 142(1) 147 144B 156 274 271(1)(c) 271AAC(1) 148A(b) 148A(d) 148A(c) -- Guj-HC -- Manish Kumar v. ITOR/Special Civil Application No. 7347 of 2022 with R/Special Civil Application No. 7348 of 2022 with R/Special Civil Application No. 23305 of 20222025 TaxPub(DT) 6537 (Guj-HC) 13-Mar-2026 -- Section : 144 69A -- Del-Trib -- Mahinder Parkash v. ACIT Assessee Appeal DismissedITA No. 2097/Del/20242025 TaxPub(DT) 6535 (Del-Trib) 13-Mar-2026 -- Section : 250 143(3) 40(a)(ia) 68 133(6) 10(38) 69A 69C -- Del-Trib -- Som Prakash Sethi v. ACIT Assessee Appeal Partly AllowedITA No. 3670/Del/20232025 TaxPub(DT) 6532 (Del-Trib) 13-Mar-2026 -- Section : 234B 69A 260A 69C -- Bang-Trib -- M.L. Krupal v. ITO Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 380/Bang/2012 and ITA No. 382/Bang/20122025 TaxPub(DT) 6531 (Bang-Trib) 13-Mar-2026 -- Section : 263 143(3) 144B 263(1) 37(1) 80G 135 80G(2) 30 35 11(1)(d) 28-44DB 28-44BB -- Mum-Trib -- Krishna Processors & Industries (P) Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 2877/MUM/20252025 TaxPub(DT) 6528 (Mum-Trib) 13-Mar-2026 -- Section : 250 143(2) 143(3) 69C 68 131 133(6) -- Mum-Trib -- Jayesh Manshukhlal Palan v. ACIT Assessee Appeal AllowedITA No. 2410/Mum/20242025 TaxPub(DT) 6518 (Mum-Trib) 13-Mar-2026 -- Section : 133(6) -- Del-Trib -- Dy. CIT v. FIS Global Business Solution India (P) Ltd.ITA No. 5939/Del/2012, 2387/Del/2014, C.O. No. 03/Del/2013 Arising out of ITA No. 5939/Del/2012, C.O. No. 02/Del/2015 Arising out of ITA No. 2387/Del/20142025 TaxPub(DT) 6497 (Del-Trib) 13-Mar-2026 -- Section : 143(3) 68 10(38) 133(6) -- Mum-Trib -- Chhaya Ketan Mehta v. Income Tax Officer, Ward-33(1)(3), Mumbai Appeal AllowedITA No.6543/MUM/20252026 TaxPub(DT) 1698 (Mum-Trib) 13-Mar-2026 -- Section : 143(3) 147 68 148 132 69C -- Mum-Trib -- Assistant Commissioner of Income Tax, Mumbai v. NOP Properties Private Limited Revenue Appeal DismissedITA No. 7648/MUM/20252026 TaxPub(DT) 1697 (Mum-Trib) 13-Mar-2026 -- Section : 271(1)(b) 148 1448 1448(9) 271F -- Ahd-Trib -- Baraiya Galaji Kalaji v. The ITO, Ward-1, Gandhinagar Assessee Appeal DismissedITA Nos. 2179 & 2180/Ahd/20252026 TaxPub(DT) 1696 (Ahd-Trib) 13-Mar-2026 -- Section : 143(3) 263 115JB -- Ahd-Trib -- Sahajanand Laser Technology Limited v. Assistant Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 839/Ahd/2023 & 94/Ahd/20242026 TaxPub(DT) 1695 (Ahd-Trib) 13-Mar-2026 -- Section : 12AB 80G 11 12A(1)(ac) -- Mum-Trib -- Rotary Club of Mumbai Sobo Charitable Trust v. CIT (Exemptions), Mumbai Assessee Appeal AllowedITA No. 5041/Mum/2025 & 5042/Mum/20252026 TaxPub(DT) 715 (Mum-Trib) 13-Mar-2026 -- Section : 250 272A(1)(d) 142(1) 144 144B 275(1)(a) 273B -- Hyd-Trib -- Shri Sujith Surampudi Ghatkesar v. Income Tax Officer, Ward 1, Mancherial Assessee Appeal DismissedITA No. 1630/Hyd/20252026 TaxPub(DT) 714 (Hyd-Trib) 13-Mar-2026 -- Section : 250 153C 69A 132 142(1) 143(2) -- Hyd-Trib -- Atchutha Venkata Sreenivasa Rao v. Assistant Commissioner of Income Tax, Central Circle 2(1), Hyderabad Assessee Appeal AllowedITA No. 1414/Hyd/20252026 TaxPub(DT) 713 (Hyd-Trib) 13-Mar-2026 -- Section : 80G B0G(5) -- Hyd-Trib -- Initiative for Moral & Cultural Training Foundation Telangana, Hyderabad v. Commissioner of Income Tax (Exemptions), Hyderabad Assessee Appeal AllowedITA No. 1015/Hyd/20252026 TaxPub(DT) 712 (Hyd-Trib) 13-Mar-2026 -- Section : 80P 80AC 250 147 148 148A(d) 144B 151A(1) 148A(b) 149(1)(b) 147of 149(1)(a) 15 -- Hyd-Trib -- Primary Agricultural Cooperative Credit Society Ltd., Minarpally v. Income Tax Officer, Ward 1, Minarpally Assessee Appeal AllowedITA No. 140/Hyd/20252026 TaxPub(DT) 711 (Hyd-Trib) 13-Mar-2026 -- Section : 250 69 -- Ahd-Trib -- Income-Tax Officer, Ward 3(2)(1), Ahmedabad v. Manilal Bhamjibhai Shah Revenue Appeal DismissedI.T.A. No. 670/Ahd/20252026 TaxPub(DT) 710 (Ahd-Trib) 13-Mar-2026 -- Section : 250 92 32(1)(ii) 37(1) 92(1) 92C(2) -- Del-Trib -- Spectris Technologies P. Ltd. v. Income Tax Officer, Ward-9(1), New Delhi Appeal Partly AllowedI.T.A. No. 3742/Del/20152026 TaxPub(DT) 709 (Del-Trib) 13-Mar-2026 -- Section : 250 147 68 -- Ahd-Trib -- Rajnikant Pravinchandra Patel v. Income Tax Officer, Ward 1(3)(4), Ahmedabad Assessee Appeal AllowedI.T.A. No. 1525/Ahd/20252026 TaxPub(DT) 708 (Ahd-Trib) 13-Mar-2026 -- Section : 250 147 144 148 148A(d) 151A 69A 133(6) 148A(b) 142(1) 115BBE 144B 149(1) 158 -- Hyd-Trib -- Balguri Rajeshwar Rao v. The Income Tax Officer, Ward-11(1), Hyderabad Assessee Appeal AllowedITA No. 1728/Hyd/20252026 TaxPub(DT) 707 (Hyd-Trib) 13-Mar-2026 -- Section : 143(3) 144C(13) 144B 92B 253(1)(d) 244A 243D 270A -- Del-Trib -- ERM India Private Limited v. Assessment Unit, Income Tax Department, (Jurisdictional AO: Deputy Commissioner of Income-Tax), Circle 7(1), Delhi Appeal Partly AllowedI.T.A. No. 5459/Del/20242026 TaxPub(DT) 706 (Del-Trib) 13-Mar-2026 -- Section : 69A 143(3) 115BBE 148A(d) 68 5 4 34 26 -- Hyd-Trib -- MRL Trading Company v. The Income Tax Officer, Ward-7(1), Hyderabad Assessee Appeal AllowedITA No. 29/Hyd/20252026 TaxPub(DT) 705 (Hyd-Trib) 13-Mar-2026 -- Section : 250 154 10(34A) 143(3) -- Ahd-Trib -- Mamta Madhavsharan Agrawal v. Assistant Commissioner of Income-tax, Circle-2(1)(1), Ahmedabad Assessee Appeal AllowedI.T.A. No. 1629/Ahd/20252026 TaxPub(DT) 704 (Ahd-Trib) 13-Mar-2026 -- Section : 250 154 153D 143(1) 115JB 153C 139(1) 143(3) 139(5) 234A/B/C -- Ahd-Trib -- GHCL Limited v. Deputy Commissioner of Income-tax, Central Circle 1(2), Ahmedabad Assessee Appeal AllowedI.T.A. No. 1643/Ahd/20252026 TaxPub(DT) 703 (Ahd-Trib) 13-Mar-2026 -- Section : 69A 143(2) 142(1) 68 -- Srt-Trib -- Jivrajbhai Gopalbhai Kakadia v. Income Tax Officer, Ward-1(3)(2), Surat Assessee Appeal Partly AllowedITA No. 572/SRT/20252026 TaxPub(DT) 702 (Srt-Trib) 13-Mar-2026 -- Section : 147 148 144 144B 69A -- Chen-Trib -- Santhanam Chinnasamy v. ITO, Non-Corp Ward -6(1), Chennai Assessee Appeal AllowedITA No. 2498/Chny/20252026 TaxPub(DT) 701 (Chen-Trib) 13-Mar-2026 -- Section : 148 147 144 -- Chen-Trib -- Varadharajan Gurusamy v. ITO, Ward -1, Ramanathapuram Assessee Appeal AllowedITA No. 3015/Chny/20252026 TaxPub(DT) 700 (Chen-Trib) 13-Mar-2026 -- Section : 143(1) 80P 139(1) 119(2)(b) -- Chen-Trib -- Kadalaikattupudur Primary Agricultural Co-operative Society v. ITO, Ward -1(4), Tiruppur Assessee Appeal AllowedITA No. 2596/Chny/20252026 TaxPub(DT) 699 (Chen-Trib) 13-Mar-2026 -- Section : 250 201 -- Chen-Trib -- VGN Projects Estates Pvt. Ltd. v. Deputy Commissioner of Income Tax, TDS Circle-3, Chennai Assessee Appeal AllowedITA Nos. 3777 & 3778/CHNY/20252026 TaxPub(DT) 698 (Chen-Trib) 13-Mar-2026 -- Section : 143(1) 167B 164(1)(iv) 164(3) -- Mum-Trib -- Deloitte Employees Welfare Trust v. ITO, Ward-22(1)(6), Mumbai Assessee Appeal AllowedI.T.A. No. 6691/Mum/20252026 TaxPub(DT) 697 (Mum-Trib) 13-Mar-2026 -- Section : 194H 194C 194) 201(1) 194J 201(1A) 40(a)(ia) 194(c) 194C/194J 201(A) 254(2) -- Mum-Trib -- DCIT (TDS)-2(3), Mumbai v. Tata Play Limited Revenue Appeal DismissedI.T.A. No. 5623/Mum/20252026 TaxPub(DT) 696 (Mum-Trib) 13-Mar-2026 -- Section : 143(1) 139(1) 11/12 143(1)(a) 11(2) -- Chd-Trib -- RCS Associates Charitable Trust v. ITO (Exemption), Income Tax Office, Kathed Appeal AllowedITA Nos. 759 & 769/CHANDI/20252026 TaxPub(DT) 695 (Chd-Trib) 13-Mar-2026 -- Section : 144C(13) 270A 115BAB 115BBA 15BAB -- Mum-Trib -- Viraj Solar Maharashtra Private Limited v. ITO, 8(3)(1), Mumbai Assessee Appeal AllowedITA No. 5525/MUM/20242026 TaxPub(DT) 680 (Mum-Trib) 13-Mar-2026 -- Section : 250 143(3) 144B 143(2) -- Pune-Trib -- Shree Hatkeshwara Translines v. ACIT, Circle-5, Pune Assessee Appeal AllowedITA No. 2284/PUN/20252026 TaxPub(DT) 674 (Pune-Trib) 13-Mar-2026 -- Section : 250 -- Chen-Trib -- Shri Durairaj Velumani v. Income Tax Officer, International Taxation Ward 2(2), ChennaiS.A. No. 135/CHNY/2025 & ITA No. 3844/CHNY/20252026 TaxPub(DT) 673 (Chen-Trib) 13-Mar-2026 -- Section : 154 200A 234E 220(2) 200A(1) 200(3) 200A(1)(c) -- Pune-Trib -- Shri Shivaji College, Principal Officer, Maharashtra v. ACIT, CPC-TDS, Ghaziabad, Yashwantrao Chavan Institute of Polytechnic Beed v. ACIT, CPC-TDS, Ghaziabad Assessee Appeal AllowedITA Nos. 2637 and 2639/PUN/20252026 TaxPub(DT) 672 (Pune-Trib) 13-Mar-2026 -- Section : 250 143(2) 194J 143(3) 249(1) 253 143(1) 41 144B 270A -- Bang-Trib -- Mfar Constructions Private Limited v. DCIT, Circle 4(1)(1), Bengaluru Assessee Appeal Partly AllowedITA No. 938/Bang/20252026 TaxPub(DT) 671 (Bang-Trib) 13-Mar-2026 -- Section : 80G 80G(5) (5) 80G(5)(vi) -- Pune-Trib -- Shri Guru Ganesh Shri Guru Mishri Gorakshan Charitable Trust v. Exemption Ward, Aurangabad Assessee Appeal AllowedITA No. 1841/PUN/20252026 TaxPub(DT) 670 (Pune-Trib) 13-Mar-2026 -- Section : 147 144 144B 148 250(6) -- Pune-Trib -- Ravindra Babanrao Kasar v. ITO, Ward-7(3), Pune Assessee Appeal AllowedITA No. 2634/PUN/20252026 TaxPub(DT) 669 (Pune-Trib) 13-Mar-2026 -- Section : 147 144 144B 246A 156 -- Pune-Trib -- Binny Kohli v. ITO, Ward-14(1), Pune Assessee Appeal AllowedITA Nos. 2648 to 2650/PUN/20252026 TaxPub(DT) 668 (Pune-Trib) 13-Mar-2026 -- Section : 147 144B 148 151A 69C 133A 131 -- Pune-Trib -- Preeti Milan Sankhala v. Income Tax Officer, Ward-14(3), Pune Assessee Appeal AllowedITA No. 939/PUN/20252026 TaxPub(DT) 667 (Pune-Trib) 13-Mar-2026 -- Section : 147 144B 80C 69C 250 250(6) -- Pune-Trib -- Sudhakar Bajirao Shisode v. Income Tax Officer, Nashik Assessee Appeal AllowedITA No. 2780/PUN/20252026 TaxPub(DT) 666 (Pune-Trib) 12-Mar-2026 -- Section 100 Section 101... 2026 TaxPub(GST) 488 (AAAR-Guj) M/s. Vegan Wood Private Limited, In re , AAAR-GujGUJ/GAAAR/APPEAL/2026/01 (In Application No. Advance Ruling/SGST&CGST/2025/AR/01) 12-Mar-2026 -- Section 3... 2026 TaxPub(GST) 486 (AAR-Guj) M/s. Soxa Formulations & Research (P) Ltd., In re , AAR-GujGUJ/GAAR/R/2026/07 (In Application No. Advance Ruling/SGST&CGST/2025/AR/3) 12-Mar-2026 -- Section 51 Section 168 Section 9(1) Section 10(2) Section 3 Section 8 Section 10A Section 11 Section 12 Section 16- Section 21- Section 23- Section 28- Section 29- Section 30 Section 32 Section 34 Section 37 Section 11(9) Section 2(h) Section 2(32)... 2026 TaxPub(GST) 480 (AAR-Guj) M/s. Indian Institute of Management, Ahmedabad, In re , AAR-GujGUJ/GAAR/R/2026/06 (In Application No. Advance Ruling/SGST&CGST/2025/AR/33) 12-Mar-2026 -- Section 100 Section 99 Section (1) Section 97 Section 2(28) Section 2A Section 7 Rule 2(a)... 2026 TaxPub(GST) 355 (AAR-WB) M/s. Navya Electric Vehicle Private Limited, In re , AAR-WBWBAAR 24 of 2025-26, Order No. 26/WBAAR/2025-26 12-Mar-2026 -- Section 2 Section 2(30) Section 2(90) Section 8(b)... 2026 TaxPub(GST) 290 (AAR-Guj) Jivraj Tea International (P.) Ltd., In re , AAR-GujGUJ/GAAR/R/2025/60, (In Application No. Advance Ruling/SGST & CGST/2025/AR/19) 12-Mar-2026 -- Section 97 Section 65B(26) Section no18 Section 93 Section 65B(20) Section 65(50b) Section 2 Section 35 Section 2(84) Section 2(93) Rule 4B Rule 4A Rule 2(1)(d)(v) Rule 58... 2026 TaxPub(GST) 286 (AAR-WB) Flipkart India (P.) Ltd., In re , AAR-WBWBAAR No. 09 of 2025-26, Order No. 15/WBAAR/2025-26 12-Mar-2026 -- Section 101(1) Section 102 Section 103(1) Section 97 Section 104(1) Section 100(1) Section no3 Section 16 Section 2(17) Section 16(1) Section 16(2) Section 17(5) Section 18 Section 17(5)(c) Section 3(26) Section 38 Section 46 Section 17(1) Section 17(5)(d) Section 32A Section 49... 2026 TaxPub(GST) 222 (AAAR- Tamilnadu) M/s. Shibaura Machine India Private Limited, In re , AAAR- TamilnaduA.R. Appeal No. 08/2025 AAAR, Order No. AAAR/09/2025 (AR) 12-Mar-2026 -- Section 101(1) Section 102 Section 103(1) Section 97 Section 104(1) Section 100(1) Section 16 Section 2(17) Section 16(1) Section 16(2) Section 17(5) Section 18 Section 17(5)(c) Section 3(26) Section 32 Section 49... 2026 TaxPub(GST) 221 (AAAR- Tamilnadu) M/s. Shibaura Machine India Private Limited, In re , AAAR- TamilnaduA.R. Appeal No. 07/2025 AAAR, Order No. AAAR/08/2025 (AR) 12-Mar-2026 -- Section 8 Section 12AB Section 12AA Section 80G... 2026 TaxPub(GST) 219 (AAR-Guj) M/s. Sadbhavna Seva Foundation, Sadbhavna Seva Trust, In re , AAR-GujGUJ/GAAR/R/2025/64 (In Application No. Advance Ruling/SGST&CGST/2025/AR/30) 12-Mar-2026 -- Section 17(5) Section 17(5)(c) Section 17(5)(d) Section 16 Section 18 Section 124... 2026 TaxPub(GST) 212 (AAR-Guj) Premlata Rakesh Jain (Trade Name: M/s Sambhav Warehousing), In re , AAR-GujGUJ/GAAR/R/2025/62 (In Application No. Advance Ruling/SGST&CGST/2025/AR/14) 12-Mar-2026 -- Section 12AB Section 12AA Section 80G... 2026 TaxPub(GST) 205 (AAR-Guj) M/s. Manav Seva Charitable Trust, In re , AAR-GujGUJ/GAAR/R/2025/63 (In Application No. Advance Ruling/SGST&CGST/2025/AR/28)