Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 11-Feb-2026 -- Section : 115JB 143(3) 154 36(1)(vii) 250 -- Chen-Trib -- DCIT v. Lakshmi Vilas Bank Ltd. Revenue Appeal DismissedITA No. 6716/Mum/20242025 TaxPub(DT) 6640 (Chen-Trib) 11-Feb-2026 -- Section : 132 147 148 147/ 143(3) 2(40) 143(1) 151 40(a)(ia) 194A 40A(2)(b) 40A(3) 201(1 -- Pune-Trib -- Sunanda Constructions v. DCIT Assessee Appeal AllowedITA No. 784 & 783/PUN/20252025 TaxPub(DT) 6638 (Pune-Trib) 11-Feb-2026 -- Section : 192B 10(5) 201 201(1A) 201(1) 192(1) 120(5) 201(I) -- Chen-Trib -- State Bank of India v. Asstt. CIT Assessee Appeal DismissedITA No. 1465/Chny/20242025 TaxPub(DT) 6633 (Chen-Trib) 11-Feb-2026 -- Section : 250 147 148(2) 151 68 143(3) -- Kol-Trib -- Siddharth Fininvest Leasing (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1145/Kol/20232025 TaxPub(DT) 6618 (Kol-Trib) 11-Feb-2026 -- Section : 143(3) 144C(13) 143(2) 144C(2)(b) 144C(5) 48(3) 55 49 55(2)(b) -- Chd-Trib -- Rajinder Singh Bedi v. DCIT Assessee Appeal AllowedITA No. 538/CHD/20222025 TaxPub(DT) 6616 (Chd-Trib) 11-Feb-2026 -- Section : 147 148 151(1) 69 45 -- Raipur Bench -- Radha Mishra v. ITO Assessee Appeal AllowedITA No. 509/RPR/20242025 TaxPub(DT) 6582 (Raipur Bench) 11-Feb-2026 -- Section : 147 144B 143(1) 148 142 148/142(1) 144B) 1443 148A(d) 143(2) -- Jp-Trib -- Prashant Singh v. ITO Assessee Appeal Partly AllowedITA No. 1340/JP/20242025 TaxPub(DT) 6575 (Jp-Trib) 11-Feb-2026 -- Section : 143(1) 87A 139(1) 112A(6) 111A 250 139(5) 143(1)(a) 115BAC(1A) 112/112A 111A) 1 -- Agra-Trib -- Pramod Kumar Dubey v. ITO Assessee Appeal AllowedITA No. 314/AGR/20252025 TaxPub(DT) 6574 (Agra-Trib) 11-Feb-2026 -- Section : 250 143(1) 143(1)(a) 154 254 139 142 -- Mum-Trib -- Nirmala Nawal Phatarphekar v. ITO Assessee Appeal AllowedITA No. 2516/MUM/20252025 TaxPub(DT) 6564 (Mum-Trib) 11-Feb-2026 -- Section : 260-A 2(14) 2(4A) 5(1)(viii) -- Bom-HC -- Narendra I. Bhuva v. Asstt. CIT Appeal DisposedIncome Tax Appeal No. 681 of 2003 with Interim Application No. 4204 of 2022 in Income Tax Appeal No. 681 of 20032025 TaxPub(DT) 6560 (Bom-HC) 11-Feb-2026 -- Section : 263 143(3) 144B 57 10(2A) -- Ahd-Trib -- Munir Mahendrakumar Shah v. PCIT Assessee Appeal DismissedITA No. 646/Ahd/20242025 TaxPub(DT) 6559 (Ahd-Trib) 11-Feb-2026 -- Section : 250 68 143(2) 143(3) 263 -- Mum-Trib -- ACIT v. Vijay Dwellers (P) Ltd. Revenue Appeal DismissedITA No. 4976/Mum/20242025 TaxPub(DT) 6553 (Mum-Trib) 11-Feb-2026 -- Section : 148 143(3) 147 2(22)(e) 144(C) 2(40) 142 144C 147- 142(1) -- Chen-Trib -- Mustaq Ahmad v. ITO Assessee Appeal AllowedITA No. 1351/CHNY/20232025 TaxPub(DT) 6545 (Chen-Trib) 11-Feb-2026 -- Section : 250 147 144 144B 271AAC(1) 142(1) 272A(1)(d) 271F 143(3) 148 68/69 143(2) 156 -- Pat-Trib -- Mahant Pandey v. Commr. of NFAC Assessee Appeal Partly AllowedITA Nos. 181 & 182/PAT/20252025 TaxPub(DT) 6534 (Pat-Trib) 11-Feb-2026 -- Section : 250 80P(2)(d) 143(1) 80P2(d) 234A 80P(1) 2(19) 70 80P(2Xd) 80P(4) -- Mum-Trib -- Laxmikant Co-operative Housing Society Ltd. v. DCIT Appeal AllowedITA No. 5827/M/2024 and ITA No. 5828/M/20242025 TaxPub(DT) 6533 (Mum-Trib) 11-Feb-2026 -- Section : 143(3) 143(2) 115JB 144(3A) 112 96 246A 28 37(1) -- Bang-Trib -- Karnataka Power Transmission Corpn. Ltd. v. Asstt. CIT Assessee Appeal Allowed Partly AllowedITA Nos. 2219 to 2221/Bang/20242025 TaxPub(DT) 6524 (Bang-Trib) 11-Feb-2026 -- Section : 250 147 144B 143(3) 1444B 148 149 148A 40(a)(ia) 234C 154 244A 115JB 143(1) -- Bang-Trib -- Hewlett-Packard (India) Software Operation (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 405/Bang/20242025 TaxPub(DT) 6508 (Bang-Trib) 11-Feb-2026 -- Section : 260A 158BD 158BC -- Cal-HC -- CIT v. Krishna Kumar Daga Application DismissedITA/104/2011, IA No. GA/2/2011 (Old No. GA/742/2011)2025 TaxPub(DT) 6484 (Cal-HC) 11-Feb-2026 -- Section : 263 2(14) 143(2) 143(3) 50C(1) 56 50(C)(2) -- Chen-Trib -- C. Thangaraj v. Pr. CIT Assessee Appeal AllowedITA No. 382/Chny/20202025 TaxPub(DT) 6479 (Chen-Trib) 11-Feb-2026 -- Section : 250 43CB 143(2) 143(3) 145 145A -- Coch-Trib -- Aryacon Contractors & Engineers (P) Ltd. (Aryacon PMC) v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 853/Coch/20232025 TaxPub(DT) 6468 (Coch-Trib) 11-Feb-2026 -- Section : 144/147 148 142(1) 143 2 2(14) 49 -- Dehradun-Trib -- Akram v. DCIT Assessee Appeal Partly AllowedITA No. 6373/Del/20172025 TaxPub(DT) 6461 (Dehradun-Trib) 11-Feb-2026 -- Section : 143(3) 50C(1) 144B 50C(2) 48 -- Mum-Trib -- Hamida Munir Chagani v. ITO Assessee Appeal AllowedITA No. 4418/MUM/20252025 TaxPub(DT) 6442 (Mum-Trib) 11-Feb-2026 -- Section : 250 133B(2) 194A 193 201(1A) 193/194A 194A/193 2(28A) 201(1) 9(1)(vii) -- Mum-Trib -- Dy. CIT v. Piramal Enterprises Ltd. Revenue Appeal DismissedITA No. 4431/Mum/20252025 TaxPub(DT) 6437 (Mum-Trib) 11-Feb-2026 -- Section : 147/144 148 54 144/147 151 148(1) 282(1) 34 153(2) 292BB 142(1) 147/148 -- Del-Trib -- Chheda Lal Shukla v. ITO Appeal AllowedITA No. 1573/Del/20202025 TaxPub(DT) 6434 (Del-Trib) 11-Feb-2026 -- Section : 143(3) 148 147 40(a)(ia) 194C 195 197 194A 194A(1) 44AB 44AB(a) 201 43B 201(1 -- Coch-Trib -- Muthoot Fincorp Ltd. v. JCIT Assessee Appeal DismissedITA Nos. 464, 465 & 496/Coch/20252025 TaxPub(DT) 6406 (Coch-Trib) 11-Feb-2026 -- Section : 68 131 14A 36(1)(iii) 143(3) 115BBE 28 36(1)(ii) 36(1)(vii) -- Del-Trib -- Manglayatan Projects (P) Ltd. v. Addl. CIT Assessee Appeal Partly AllowedITA No. 5527/Del/20182025 TaxPub(DT) 6404 (Del-Trib) 11-Feb-2026 -- Section : 254(2) 43B 145A -- Del-Trib -- Dy. CIT v. Maruti Suzuki India Ltd. In Favour of AssesseeITA No. 4174/Del/2010, ITA No. 4081/Del/20102025 TaxPub(DT) 6390 (Del-Trib) 11-Feb-2026 -- Section : 147 144 69 139(1) 148 56(2) 56(2)(vii) -- Mum-Trib -- Dilip Marutirao Kalyankar v. ITO Appeal AllowedITA No. 983/Mum/20252025 TaxPub(DT) 6388 (Mum-Trib) 11-Feb-2026 -- Section : 147 144 28 57(iv) 56(1) 145A(b) 143(1) 143(2) 142(1) 143(3) 143(3A) 263 56(2) -- Del-Trib -- Vaishno Industries v. ITO Assessee Appeal AllowedITA No. 4688/Del/20242025 TaxPub(DT) 6235 (Del-Trib) 11-Feb-2026 -- Section : 260A 143(2) 142(1) 139(5) 139(1) 143(3) 143(3)? -- Trip-HC -- Tripura State Electricity Corpn. Ltd. v. Pr. CIT Application DisposedITA No. 01 of 20232025 TaxPub(DT) 6231 (Trip-HC) 11-Feb-2026 -- Section : 250 143(3) 263 115JB 234C 115JB(2) 10(2A) 115JA 10(2)(a) -- Mum-Trib -- Birla Group Holding (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 2494/Mum/20252025 TaxPub(DT) 6213 (Mum-Trib) 11-Feb-2026 -- Section : 260A 143(3) 271E 269T 275(1)(c) 271-E 271D 269SS 275(1)(C) 274 269ST 271DA -- Del-HC -- Pr. CIT v. Thapar Homes (P) Ltd. In Favour of AssesseeITA No. 262/20252025 TaxPub(DT) 6210 (Del-HC) 11-Feb-2026 -- Section : 250 69 234 142(1) 54 55(4)(b) 92 -- Bang-Trib -- Sumukha Holdings v. Asstt. CIT Assessee Appeal AllowedITA No. 797/Bang/20242025 TaxPub(DT) 6199 (Bang-Trib) 11-Feb-2026 -- Section : 260A 44AB 143(2) 143(3) 36(1)(vii) 41(4) -- Cal-HC -- Jahar Matilal v. CIT Assessee Appeal AllowedITA/32/20152025 TaxPub(DT) 6189 (Cal-HC) 11-Feb-2026 -- Section : 148 148A(d) 151 148A(b) 151(ii) (1) 3(1) 151(i) 151(2) 148A(a)-to 148A(b)-to 14 -- Bom-HC -- Ramesh Bachulal Mehta v. ITO Petition DisposedWrit Petition No. 271 of 20232025 TaxPub(DT) 6148 (Bom-HC) 11-Feb-2026 -- Section : 40(a)(i) 142(1) 143(3) 71 -- Hyd-Trib -- Neotiss (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 436/Hyd/20232025 TaxPub(DT) 6104 (Hyd-Trib) 11-Feb-2026 -- Section : 250 147 144B 143(3) 148 (3) 142(1) 143(2) 115JC 132A 69A 115BBE -- Bang-Trib -- Nandi Sahakari Sakkare Karkhane Niyamit v. ITO Assessee Appeal AllowedITA No. 447/BANG/20242025 TaxPub(DT) 6100 (Bang-Trib) 11-Feb-2026 -- Section : 260-A 139(1) 148 9 9(1)(vii) 270-A -- Karn-HC -- Pr. CIT v. IBM Corporation Appeal DismissedIncome Tax Appeal No. 99 of 20252025 TaxPub(DT) 6066 (Karn-HC) 11-Feb-2026 -- Section : 263 143(3) 144B 36(1)(iii) 142(1) 43D) 270A -- Mum-Trib -- Everest Kanto Cylinder Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 1931/Mum/20242025 TaxPub(DT) 6044 (Mum-Trib) 11-Feb-2026 -- Section : 69 132(4) 139(1) 143(1) 153C 143(2) 142(1) 37 131(1A) 153A -- Bang-Trib -- Crystal Hatcheries (P) Ltd. v. Asstt. CIT Assessee Appeal Allowed Partly AllowedITA Nos. 251 to 257/Bang/20252025 TaxPub(DT) 6029 (Bang-Trib) 11-Feb-2026 -- Section : 250 143(3) 43 234B 43(5) 133(6) 143(2) 142(1) 133A 44AB -- All-Trib -- Arup Banerji v. Dy. CIT Assessee Appeal AllowedITA No. 154/ALLD/20242025 TaxPub(DT) 6013 (All-Trib) 11-Feb-2026 -- 2025 TaxPub(CL) 1955 (NCLAT- New Del) Pushkar Gulati v. Ankur Sharma , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 948 of 2024 & I.A. No. 3455 of 2024, 2025-09-04 11-Feb-2026 -- 2025 TaxPub(CL) 1954 (NCLAT- New Del) Pooja Ramesh Singh v. Jammu and Kashmir Bank Ltd. & Anr. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 1808 of 2024 & I.A. No. 6593 of 2024, 2025-09-11 11-Feb-2026 -- 2025 TaxPub(CL) 1951 (SC) Methuku Srinivas v. Total Solutions Intec (P) Ltd. & Anr. , SC, , Civil Appeal No. 11900 Of 2025 (@Diary No. 39847/2025), 2025-09-15 11-Feb-2026 -- 2025 TaxPub(CL) 1950 (All-HC) Max Estates Ltd. v. State of U.P. & Anr. , All-HC, , Writ - C No. 23931 of 2025, 2025-09-15 11-Feb-2026 -- 2025 TaxPub(CL) 1948 (NCLAT- New Del) Mani Gupta v. HDFC Bank Ltd. & Anr. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 1678 of 2023, 2025-08-04 11-Feb-2026 -- 2025 TaxPub(CL) 1942 (NCLAT- New Del) Dezire Group v. Indamer Mjets Airport Service (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Ins) No. 578 of 2024, 2025-09-08 11-Feb-2026 -- 2025 TaxPub(CL) 1941 (NCLAT- New Del) Deepak Raheja & Anr. v. IDBI Trusteeship Services Ltd. & Anr. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 180 of 2025, 2025-09-12 11-Feb-2026 -- 2025 TaxPub(CL) 1866 (NCLT- New Del) State Bank of India v. V. Muthuchandrasekar , NCLT- New Del, , CP (IB) No. 490 (PB) of 2021, I.A. No. 1636 of 2025, 2025-05-21 11-Feb-2026 -- 2025 TaxPub(CL) 1863 (NCLT- Mum) Meenalata Vishwas Nadkarni v. Ashok Kumar Golechha , NCLT- Mum, , IA No. 3834 of 2024, C.P. (IB) No. 624 (MB-V) of 2023, 2025-05-28 11-Feb-2026 -- 2025 TaxPub(CL) 1570 (NCLT- New Del) Punjab National Bank v. Karnal Agriculture Industries Ltd. , NCLT- New Del, , C.P. (IB) No. 659/ND/2021, 2024-12-10 11-Feb-2026 -- 2025 TaxPub(CL) 1160 (NCLAT- New Del) Sunil Kumar Agarwal v. Anand Sonbhadra , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 1351 of 2022, I.A. Nos. 4196, 4197, 4666, 4731 of 2022 & 1500 of 2023, 2024-10-25 11-Feb-2026 -- 2025 TaxPub(CL) 455 (NCLT- New Del) ASK Trusteeship Services (P.) Ltd. v. Nobility Estates (P.) Ltd. , NCLT- New Del, , Company Petition No. (IB) - 390 (PB) of 2023, 2023-11-24 11-Feb-2026 -- 2025 TaxPub(CL) 426 (NCLT- Hyd) ZTE Corpn. v. Mahesh Lingareddy , NCLT- Hyd, , CP (IB) No. 37 & 95 (HDB) of 2023, IA (IBC) 338 of 2024, 2024-10-04 11-Feb-2026 -- 2025 TaxPub(CL) 415 (NCLT- Ahd) Sundaresh Bhat, In re , NCLT- Ahd, , IA No. 899/AHM of 2022 in CP (IB) 232/AHM of 2018, 2023-03-13 11-Feb-2026 -- 2025 TaxPub(CL) 409 (NCLT- All) State Bank of India (SBI) v. Abhishek Kumar Singh , NCLT- All, , CP (IB) No. 02 (ALD) of 2023, IA Nos.118 & 286 of 2024, 2024-10-23 11-Feb-2026 -- 2025 TaxPub(CL) 404 (NCLT- New Del) Raj Kumar Sahani v. Ashish Singh , NCLT- New Del, , I.A.(IBC)/4173 of 2023 & 5458 of 2022, 2024-01-24 11-Feb-2026 -- 2025 TaxPub(CL) 244 (NCLAT- New Del) Hari Vitthal Mission v. Ravi Sethia , NCLAT- New Del, , Company Appeal (INS) No. 1206 of 2022, I.A. Nos. 3657, 3658, 3659 of 2022 & 4766 of 2023, 2024-11-05 11-Feb-2026 -- 2025 TaxPub(CL) 1982 (SC) Kalpesh Mehta v. UOI & Ors. , SC, , Civil Appeal No(s). 010298 /2025 (@Diary No(s). 20766/2025), 2025-08-08 11-Feb-2026 -- 2025 TaxPub(CL) 1981 (Guj-HC) Official Liquidator of Purvi Electronics (P) Ltd. v. Gujarat State Financial Corpn. Ltd. & Anr. , Guj-HC, , R/Official Liqudator Report No. 34 of 2025, In R/Company Petition No. 270 of 1996, 2025-09-12 11-Feb-2026 -- 2025 TaxPub(CL) 1975 (Mad-HC) S. Mahendran v. Official Liquidator & Ors. , Mad-HC, , Company Application Nos. 421, 422, 578 to 581 of 2022 in C. A. No. 169 of 2022 in C. P. No. 57 of 1998, 2025-01-29 11-Feb-2026 -- 2025 TaxPub(CL) 1972 (NCLT- Kochi) Biju Scaria v. Media Team Solutions (I) (P) Ltd. , NCLT- Kochi, , IA(C/ACT)/115/KOB/2025, CP(C/ACT)/31/KOB/2024, 2025-08-26 11-Feb-2026 -- 2025 TaxPub(CL) 1874 (NCLT- Ahd) Procon Financial & Investment (P.) Ltd. v. Prashant India Ltd. , NCLT- Ahd, , CP No. 47 and 49 (Ahm) of 2025, 2025-08-25 11-Feb-2026 -- 2025 TaxPub(CL) 1400 (Del-HC) Suresh Kumari v. ROC & Ors. , Del-HC, , W.P. (C) No. 1567/2024 & CM Appl. 24715/2025, 2025-05-30 11-Feb-2026 -- 2025 TaxPub(CL) 1399 (NCLAT- Chny) Kandimalla Bhaskar v. Amaravathi Textile (P) Ltd. & Ors. , NCLAT- Chny, , Company Appeal (AT) (CH) No. 26/2025 (I.A. Nos. 430, 431, 432, & 483/2025), 2025-04-07 11-Feb-2026 -- 2025 TaxPub(CL) 1396 (NCLAT- New Del) Aditya Birla Finance Ltd. v. Sarita Mishra & Anr. , NCLAT- New Del, , Comp. App. (AT) (Ins) No. 169 of 2025 & I.A. No. 664, 665 of 2025, 2025-05-27 11-Feb-2026 -- 2025 TaxPub(CL) 1175 (NCLAT- New Del) Manu Rishi Guptha v. ICICI Securities Ltd. , NCLAT- New Del, , Company Appeal (AT) Nos. 328, 332, 393, 395 of 2024, 2024-10-08 11-Feb-2026 -- 2024 TaxPub(CL) 1065 (NCLT- Bang) Tahera Iqbal v. Vikram Structures (P.) Ltd. , NCLT- Bang, , CP No. 14/BB/2022, 2023-12-07 11-Feb-2026 -- 2024 TaxPub(CL) 1063 (NFRA) M.H. Dalal & Associates, In re , NFRA, , Order No. 021/2023, 2023-06-28 09-Feb-2026 -- Section : 11 154 11(1)(a) 234A 8 12A -- Ahd-Trib -- World Youth Heart Federation-India v. CPC, ITO Assessee Appeal AllowedITA No. 1958/Ahd/20242025 TaxPub(DT) 7288 (Ahd-Trib) 09-Feb-2026 -- Section : -- Mad-HC -- TVS Credit Services Ltd. v. Dy. CIT In Favour of AssesseeWP Nos. 22402, 34604, 35731, 21945, 22410, 31769, 33052, 33054, 33105, 38637, 38726, 39268, 16630, 19267, 21942 of 2024; 13667, 13669 of 2023; 59 and 63 of 2025 and WMP Nos. 13336, 13340, 13342 of 2023; 18249, 18251, 21131, 21132, 35814, 35815, 38592025 TaxPub(DT) 7287 (Mad-HC) 09-Feb-2026 -- Section : 10(23C) 143(1) 12A -- Ahd-Trib -- Society for Creation of Opportunities v. ITO Assessee Appeal AllowedITA No. 387/Ahd/20252025 TaxPub(DT) 7286 (Ahd-Trib) 09-Feb-2026 -- Section : 271(1)(c) -- Mum-Trib -- Om Sai Traders v. ITO Assessee Appeal AllowedITA No. 6022/Mum/2024 and ITA No. 6023/Mum/20242025 TaxPub(DT) 7283 (Mum-Trib) 09-Feb-2026 -- Section : 250 143(3) 253(1) 143(1) 68 251 251(1)(a) 250(6) -- Panaji-Trib -- Mahadev Mallappa Atar v. Asstt. CIT Appeal AllowedITA Nos. 014/PAN/20242025 TaxPub(DT) 7280 (Panaji-Trib) 09-Feb-2026 -- Section : 12AB 11 80G 12AB(1)(b) -- Mum-Trib -- Indian Federation of Ultra Sound in Medical & Biology v. CIT(E) Assessee Appeal AllowedITA No. 6019/MUM/20242025 TaxPub(DT) 7278 (Mum-Trib) 09-Feb-2026 -- Section : -- SC -- ITO v. Ankit Vij & Anr. Application DisposedSpecial Leave Petition (Civil) Diary No. 7424/20252025 TaxPub(DT) 7277 (SC) 09-Feb-2026 -- Section : 143(3) 14A 10(38) -- Chen-Trib -- Peria Karamalai Tea & Produce Co. Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1386/Chny/20242025 TaxPub(DT) 7274 (Chen-Trib) 09-Feb-2026 -- Section : 143(3) 250 143(2) 142(1) -- Panaji-Trib -- Shirguppi Sugar Works Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 252/PAN/20252025 TaxPub(DT) 7268 (Panaji-Trib) 09-Feb-2026 -- Section : 143(3)/263 263 40A(3) -- Del-Trib -- Shelender Kumar Jain v. ACITITA No. 4477/Del/20192025 TaxPub(DT) 7267 (Del-Trib) 09-Feb-2026 -- Section : 250 143(3) 11(2) 11(1) 12A 13(3) 80G(5) 12AA(3) 68 148 132 245D(1) 153A 143(2 -- Luck-Trib -- Rohilkhand Educational Charitable Trust v. DCIT Assessee Appeal Partly AllowedITA Nos. 181 & 182/LKW/20242025 TaxPub(DT) 7266 (Luck-Trib) 09-Feb-2026 -- Section : 143(3) 144B 156 274 270A 69A 56(2)X -- Bom-HC -- Mahesh K Salot (HUF) v. National Faceless Assessment Centre & Ors. Petition DisposedWrit Petition No. 6529 of 20242025 TaxPub(DT) 7260 (Bom-HC) 09-Feb-2026 -- Section : 11 143(1) 119(2)(b) -- Bom-HC -- Institute of Actuaries of India v. CIT(E) & Anr. Petition DisposedWrit Petition No. 2991 of 20252025 TaxPub(DT) 7253 (Bom-HC) 09-Feb-2026 -- Section : 250 69C 143(3) -- Ahd-Trib -- Dy. CIT v. Savvy Infrastructure (P) Ltd. Revenue Appeal DismissedITA No. 2021/Ahd/20242025 TaxPub(DT) 7247 (Ahd-Trib) 09-Feb-2026 -- Section : 147 148 143(2) 68 144 -- Del-Trib -- AV Mines (P) Ltd. v. ITO Assessee Appeal DismissedI.T.A. No. 4371/Del/20242025 TaxPub(DT) 7242 (Del-Trib) 09-Feb-2026 -- Section : 10(3) 41/43 43 10(1) 59 131 132(4) 131(1A) 90 120 8 153A 95 71 72(c) 148 2 -- Del-Trib -- Addl. CIT v. Deepak Jain BMA Nos. 01 to 03/Del/2025, BMA No. 06/Del/2024 and BMA No. 07/Del/20242025 TaxPub(DT) 7239 (Del-Trib) 09-Feb-2026 -- Section : 143(3) 153A 139(4) 132 153D 119 158BG 153D? 153A/153C 127(2)(a) 153A/C 153C 15 -- Nag-Trib -- YRCE Educare (P) Ltd. v. Asstt. CIT Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 239-246/Nag/2022, ITA Nos. 250-256/Nag/2022, ITA No. 265/Nag/2022, ITA Nos. 259-263/Nag/20222025 TaxPub(DT) 6799 (Nag-Trib) 09-Feb-2026 -- Section : 143(3) 153A 68 69C 10(38) 132 132(4) 271AAB 142(1) 133(6) -- Mum-Trib -- Jiten K Ajmera v. DCIT Assessee Appeal AllowedITA No. 626/Mum/2021, 1111/Mum/2020, 1112/Mum/2020, 1110/Mum/2020, 1143/Mum/2020, 986/Mum/2020, 1109/Mum/2020, 1137/Mum/2020, 1135/Mum/2020, 1144/Mum/2020 and ITA No. 984/Mum/20202025 TaxPub(DT) 6710 (Mum-Trib) 09-Feb-2026 -- Section : 147 144B 68 148 149 143(3) 148A(b) 148A(d) 139(1) 37(1) 133(6) 131 142(1) 260 -- Jp-Trib -- ITO v. Kiran Infra Ispat Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 535/JPR/20252025 TaxPub(DT) 6707 (Jp-Trib) 09-Feb-2026 -- Section : 250(6) 132 143(3) 153A 69A/69C 115BBE 80IA(4) 139(1) 35D 36(1)(va) 153A/ 153C -- Ahd-Trib -- Sadbhav Engineering Ltd. v. DCIT Assessee Appeal Partly Allowed Revenue Appeal DismissedIT(SS)A. No. 170 to 175 and 235/Ahd/2021 and 183 to 189/Ahd/20212025 TaxPub(DT) 6593 (Ahd-Trib) 09-Feb-2026 -- Section : 271(1)(c) 147 148 143(3) 50C 274 144 234A 244B -- Rkt-Trib -- Jethanand Atmaram Dhanwani v. ITO Assessee Appeal AllowedITA No. 51/RJT/20252025 TaxPub(DT) 6519 (Rkt-Trib) 09-Feb-2026 -- Section : 271(1)(b) 144 147 254 144B 142(1) 143(2) 148 271(1)(C) -- Chd-Trib -- Jarnail Singh Gill v. ITO Assessee Appeal Partly AllowedITA No. 941/Chd/20242025 TaxPub(DT) 6517 (Chd-Trib) 09-Feb-2026 -- Section : 143(2) 90 90(3) 90A(3) 43A 40(a)(ii) 37(1) 30 -- Chen-Trib -- Indian Bank v. Dy. CIT Assessee Appeal Partly Allowed Revenue Appeal AllowedITA No. 581/Chny/2024 and ITA No. 1527/Chny/20242025 TaxPub(DT) 6513 (Chen-Trib) 09-Feb-2026 -- Section : 143(3) 144C(13) 143(2) 92CA(1) 92CA(3) 43B 144C(5) 156 234A 154 92B 133(6) 2(i -- Chen-Trib -- Financial Software & Systems (P) Ltd. v. Dy. CIT Assessee Appeal DismissedIT(TP)A No. 87/CHNY/2024 and SA No. 78/CHNY/2024 [in ITA No. 87/CHNY/2024]2025 TaxPub(DT) 6500 (Chen-Trib) 09-Feb-2026 -- Section : 250 143(1) 50 41(2) 37(1) 28 29 32 70 70(2) (3) -- Mum-Trib -- Everest Kanto Cylinder Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 782/Mum/20242025 TaxPub(DT) 6499 (Mum-Trib) 09-Feb-2026 -- Section : 143(1) 148 144C(3) 147 151 143(3) 139 142 143(2) 147/148 -- Mum-Trib -- Dy. CIT v. Pramarica ASPF II Cyprus Holding Ltd.ITA No. 3041/Mum/2024, C.O. No. 168/Mum/2024, ITA No. 3040/Mum/2024 and C.O. No. 138/Mum/20242025 TaxPub(DT) 6496 (Mum-Trib) 09-Feb-2026 -- Section : 147 143(3) 221(1) 2(47) 28 45(1) 45(2) 2(47)(v) 2(47(v) 17 145 143(1) 147/143( -- Del-Trib -- Dy. CIT v. Devidayal Aluminium Industries (P) Ltd.ITA Nos. 3850 to 3852, 3854/Del/2016, ITA Nos. 4296 & 4297/Del/2016, ITA Nos. 4791 to 4796 /Del/2016, ITA Nos. 4609 to 4614/Del/2016, ITA Nos. 4387 & 4388/Del/2016 and ITA No. 7291/Del/20182025 TaxPub(DT) 6495 (Del-Trib) 09-Feb-2026 -- Section : 143(3) 153A 132 132(4) 143(2) 139(4) 23 23(3) 292C 69A -- Chen-Trib -- Dy. CIT v. No. 1 Auto Finance Revenue Appeal DismissedITA Nos. 656 to 658/Chny/2025, ITA Nos. 622 & 633/Chny/20252025 TaxPub(DT) 6494 (Chen-Trib) 09-Feb-2026 -- Section : 14A 69C 234B 271(1)(c) 10(34) 14A(2) 10(38) 68 15HA 15J 54E -- Mum-Trib -- Dy. CIT v. Welspun Mercantile Ltd. Assessee Appeal Allowed Revenue Appeal DismissedITA No. 1062/Mum/2019 and ITA No. 269/Mum/20192025 TaxPub(DT) 6493 (Mum-Trib) 09-Feb-2026 -- Section : 143(1) 254 36 254(2) 36(1)(va) 139(1) 260A -- Karn-HC -- Dy. CIT v. Brush Tech IndiaWrit Petition No. 27089 of 2023 (T-IT)2025 TaxPub(DT) 6492 (Karn-HC) 09-Feb-2026 -- Section : 143(3) 12AA 11 148 147/ -- Del-Trib -- Council of Architecture v. ITO(E)ITA Nos. 955 & 952/Del/20192025 TaxPub(DT) 6485 (Del-Trib) 09-Feb-2026 -- Section : 143(2) 144C(1) 234B 270A 274 2(ma) 2(ha) 28(i) 37(1) -- Del-Trib -- Celestial Aviation Trading 15 Ltd. & Anr. v. Asstt. CIT Appeal Partly AllowedITA No. 1478/DEL/2025, ITA No. 1476/DEL/2025, ITA No. 1477/DEL/2025, ITA No. 1493/DEL/2025, ITA No. 1616/DEL/20252025 TaxPub(DT) 6481 (Del-Trib) 09-Feb-2026 -- Section : 270A -- Del-Trib -- Calsonic Kansei Motherson Auto Products (P) Ltd. v. Asstt./Dy. CIT Assessee Appeal AllowedITA No. 4500/Del/20242025 TaxPub(DT) 6480 (Del-Trib) 09-Feb-2026 -- Section : 80IC 139 44AB 139(5) 143(1) 234B 139(1) 80A(5) 10A 10B 80AC 80-IA 80-IB 80IA -- Del-Trib -- Bhagwan Precision v. ACIT Assessee Appeal AllowedITA No. 5174/DEL/20242025 TaxPub(DT) 6477 (Del-Trib) 09-Feb-2026 -- Section : 143(3) 144B 14A 115JB 115JB(2) 37(1) 32(1) 56 139(1) -- Mum-Trib -- Asstt. CIT v. Reliance Retail Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 4251/MUM/2024, CO No. 194/Mum/2024 (Arising out of ITA 4251/Mum/2024)2025 TaxPub(DT) 6473 (Mum-Trib) 09-Feb-2026 -- Section : 250 153 132(1) 153A 158BB 14A 153B 245HA 153A(1) 143(3) 245D(2C) 36(1)(iii) 25 -- Ahd-Trib -- Asstt. CIT v. Ashish P. Patel Revenue Appeal Partly Allowed Assessee Appeal AllowedIT(SS)A Nos. 461 & 470/Ahd/2019 & CO Nos. 192 & 194/Ahd/20192025 TaxPub(DT) 6470 (Ahd-Trib) 09-Feb-2026 -- Section : 143(3) 37(1) -- Mum-Trib -- Agappe Diagnostics Ltd. v. Dy. CIT Appeal AllowedITA No. 2621/MUM/20252025 TaxPub(DT) 6459 (Mum-Trib) 09-Feb-2026 -- Section : 119(2)(b) 143 143(1) -- Bom-HC -- Bharat Education Society v. ITOW.P. No. 2046 of 20252025 TaxPub(DT) 6458 (Bom-HC) 09-Feb-2026 -- Section : 271(1)(c) 143(1) 147 148 139(1) 143(3) 114 276C 250 263 44AB 139(5) 1534 153( -- Pune-Trib -- Chittaranjan Trimbak Gaikwad v. Asstt. CIT Assessee Appeal AllowedITA No. 759/PUN/20242025 TaxPub(DT) 6457 (Pune-Trib) 09-Feb-2026 -- Section : 263 143(3) 142(1) 142(1)(ii) 143(2) 114 -- Rkt-Trib -- Madhuram Construction Co. v. Pr. CIT Assessee Appeal AllowedITA No. 80/RJT/20212025 TaxPub(DT) 6456 (Rkt-Trib) 09-Feb-2026 -- Section : 250 144 153(3) 143(2) 144/254(2) 69 153A 139 80C 142(1) 254 3 132(1) 143(3) -- Jp-Trib -- Tejender Pal Singh Sahni v. DCIT Assessee Appeal Partly AllowedITA Nos. 1147 and 1152/JPR/20242025 TaxPub(DT) 6455 (Jp-Trib) 09-Feb-2026 -- Section : 250 270A(2) 40(a)(ii) 270A(9) 155(18) 270A(7) 40(A)(ii) 40A(9) 154 -- Ahd-Trib -- Koshambh Multitred (P) Ltd. v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 1031/Ahd/20252025 TaxPub(DT) 6449 (Ahd-Trib) 09-Feb-2026 -- Section : 143(3) 68 143(2) 142(1) 115BBE 40A(3) 4A(3) 270A -- Del-Trib -- ITO v. Sunita Gold & Diamonds (P) Ltd. Revenue Appeal DismissedITA No. 4039/Del/20242025 TaxPub(DT) 6445 (Del-Trib) 09-Feb-2026 -- Section : 143(1) 90 154 139(1) 143(3) 115JB -- Bang-Trib -- Excelsoft Technologies Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 2191/Bang/20242025 TaxPub(DT) 6439 (Bang-Trib) 09-Feb-2026 -- Section : 154 250 143(3) 36(1)(va) 43B 244A 143(1) 143(2) 116 143] 65 206CB] 7 29 38 -- Mum-Trib -- Eight Roads Investment Advisors (P) Ltd. v. Asstt. CIT (CPC) Assessee Appeal AllowedITA No. 2928/MUM/20252025 TaxPub(DT) 6438 (Mum-Trib) 09-Feb-2026 -- Section : 250 147 148 68 143(3) -- Kol-Trib -- Aviral Marketing (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 1423/Kol/20252025 TaxPub(DT) 6431 (Kol-Trib) 09-Feb-2026 -- Section : 250 143(3) 144B 115BBE 68 54F 133(6) 112(1) 112A 194IA 45 -- Mum-Trib -- Asstt. CIT v. Jay Bharat Mehta Revenue Appeal DismissedITA No. 1085/MUM/20242025 TaxPub(DT) 6428 (Mum-Trib) 09-Feb-2026 -- Section : 148 151 250(4) 133A 147 142(1) 143(3) 44AA? 131 147(1) 149 -- Chd-Trib -- Anish Garg v. ITO Assessee Appeal AllowedITA No. 739/CHD/20242025 TaxPub(DT) 6427 (Chd-Trib) 09-Feb-2026 -- Section : 482 277 131(1A) 65B 176 -- P&H-HC -- Amarinder Singh v. ITD & Anr. Petition DismissedCRM-M-37200-2021, CRM-M-37204-2021, CRM-M-37207-20212025 TaxPub(DT) 6426 (P&H-HC) 09-Feb-2026 -- Section : 143(3) 144C(13) 144B 144C(5) 92CA(3) 144C(1) 40(a)(i) 234A 153 195 195(2) 9(1) -- Hyd-Trib -- ADP (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA. No. 975/Hyd/20242025 TaxPub(DT) 6425 (Hyd-Trib) 09-Feb-2026 -- Section : 250 143(3) 115JB 271(1)(c) 274 -- Ahd-Trib -- Dy. CIT v. Goldmine Commodities (P) Ltd. Revenue Appeal DismissedITA No. 1260/Ahd/20242025 TaxPub(DT) 6420 (Ahd-Trib) 09-Feb-2026 -- Section : 143(3) 143(2) 142(1) 14A 115JB 50B 43 32 -- Ahd-Trib -- Dy. CIT v. Inox Wind Energy Ltd. Revenue Appeal DismissedITA No. 654/Ahd/20252025 TaxPub(DT) 6419 (Ahd-Trib) 09-Feb-2026 -- Section : 271(1)(c) 132 153A 132(4) 153A/ 158BD 147 148 -- Kol-Trib -- Sunil Kumar Agarwal v. ACIT Assessee Appeal AllowedITA Nos. 2685 & 2686/KOL/20242025 TaxPub(DT) 6417 (Kol-Trib) 09-Feb-2026 -- Section : 250 143(3) 143(2) 131 133 133(6) 68 -- Del-Trib -- Shiv Hari Singla v. ITO Assessee Appeal Partly AllowedITA No. 1277/Del/20202025 TaxPub(DT) 6415 (Del-Trib) 09-Feb-2026 -- Section : 69A 133A 139 115BBE 154 143(3) 69B 131 -- Pune-Trib -- S.G. & Co. v. ACIT Assessee Appeal AllowedITA No. 1611/PUN/20242025 TaxPub(DT) 6413 (Pune-Trib) 09-Feb-2026 -- Section : 250 143(3) 144B 234A 57 143(2) 142(1) 14A 14-A -- Kol-Trib -- Raj Kumar Goenka v. DCIT Assessee Appeal Partly AllowedITA No. 815/KOL/20252025 TaxPub(DT) 6412 (Kol-Trib) 09-Feb-2026 -- Section : 41(1) 143(1) 234A -- Kol-Trib -- Philips India Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 2610/KOL/20242025 TaxPub(DT) 6411 (Kol-Trib) 09-Feb-2026 -- Section : 250 148 143(3) 147 139(1) 143(3)/147 153C -- Ahd-Trib -- Mitesh Ashokkumar Patel v. ITO Assessee Appeal AllowedITA No. 1622/Ahd/2019 & 580/Ahd/20242025 TaxPub(DT) 6405 (Ahd-Trib) 09-Feb-2026 -- Section : 144C(8) 147 147/148 263 31(3) 92B -- Del-Trib -- Kohinoor Foods Ltd. v. DCIT Assessee Appeal AllowedITA No. 1900/Del/2015, ITA No. 1549/Del/20162025 TaxPub(DT) 6402 (Del-Trib) 09-Feb-2026 -- Section : 143(3) 144C(13) 234A 234B -- Del-Trib -- Keller Asia Pacific Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 3540/DEL/20232025 TaxPub(DT) 6401 (Del-Trib) 09-Feb-2026 -- Section : 250 143(1) 89(1) 154 143(1)(a) 10(10AA) -- Ahd-Trib -- Kailash Narayan Shridhar v. Dy. CIT Assessee Appeal AllowedITA No. 979/Ahd/20242025 TaxPub(DT) 6399 (Ahd-Trib) 09-Feb-2026 -- Section : 250 143(3) 153C 145 -- Mum-Trib -- Indrajit Properties (P) Ltd. v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 2139-2144/Mum/2025, 3063, 3064, 3065, 3066, 3067, 3069/Mum/2025, 2340-2346/Mum/2025, 3921, 3964, 3980, 3920, 3918, 3917, 3919/Mum/20252025 TaxPub(DT) 6395 (Mum-Trib) 09-Feb-2026 -- Section : 143(3) 144C(13) 144B 144C(5) 143(2) 142(1) 92CA(1) 92CA(3) 144C(1) 253 37(1) 32 -- Mum-Trib -- Goldman Sachs (India) Finance (P) Ltd. v. Assessment Unit, ITD Assessee Appeal Partly AllowedITA No. 6766/Mum/20242025 TaxPub(DT) 6392 (Mum-Trib) 09-Feb-2026 -- Section : 250 143(3) 127 46A 127(3) 124 127(1) 120 124(3) 143(2) 142(1) 129 271(1)(b) 1 -- Mum-Trib -- DCIT v. Sushilkumar Subhashrao Deshmukh Revenue Appeal Partly AllowedITA No. 2025/Mum/20252025 TaxPub(DT) 6385 (Mum-Trib) 09-Feb-2026 -- Section : 264 142(2A) 145 145(3) 44AD 80HH 80-HH 35D(1) 32(1)(ii) 80l -- Del-Trib -- DCIT v. Asian Consolidated Industries Ltd. Revenue Appeal DismissedITA No. 4514/Del/2018, ITA No. 6218/Del/2017 and ITA No. 7501/Del/20182025 TaxPub(DT) 6384 (Del-Trib) 09-Feb-2026 -- Section : 250 143(3) 12A 143(2) 11/12 -- Del-Trib -- DCIT v. GDG Educational Trust Revenue Appeal Partly AllowedITA No. 266/Del/20242025 TaxPub(DT) 6382 (Del-Trib) 09-Feb-2026 -- Section : 143(3) 144C(13) 144C(5) 135 80G 80G(1)(i) 80G(4)] 135(5) 37(1) 80G(iiihk) 80G(5) -- Hyd-Trib -- Xilinx India Technology Services (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 895/Hyd/20242025 TaxPub(DT) 6243 (Hyd-Trib) 09-Feb-2026 -- Section : 144C(13) 143(3) 92C 90(2) -- Mum-Trib -- Volkswagen Aktiengesellschaft v. Dy. CIT Assessee Appeal AllowedITA No. 7341/Mum/20172025 TaxPub(DT) 6241 (Mum-Trib) 09-Feb-2026 -- Section : 37 -- Mum-Trib -- Vinay Sanwarmal Nangalia v. ITO Assessee Appeal Partly AllowedITA No. 2868/MUM/20232025 TaxPub(DT) 6239 (Mum-Trib) 09-Feb-2026 -- Section : 250 234A 143(1) 139(8A) 12A(1)(b) 143(1)(a) 11 57 -- Bang-Trib -- The Rotary Charitable Trust v. ITO Assessee Appeal AllowedITA No. 133/Bang/20252025 TaxPub(DT) 6225 (Bang-Trib) 09-Feb-2026 -- Section : 250 206C (6A) 133A 206C(1C) 3(1) 201 201(3) 206C(6A) 201(1) 201(1A) 206C(6) 14 -- Luck-Trib -- District Mining Officer v. ITO Assessee Appeal Partly AllowedITA No. 246/LKW/20182025 TaxPub(DT) 6219 (Luck-Trib) 09-Feb-2026 -- Section : 143(3) 147 69 148 143(1) 132 151 -- Ahd-Trib -- DCIT v. Goyal & Co. (Const.) (P) Ltd. Assessee Appeal DismissedITA No. 1836/Ahd/2024 and Cross Objection No. 42/Ahd/2024 (in ITA No. 1836/Ahd/2024)2025 TaxPub(DT) 6217 (Ahd-Trib) 09-Feb-2026 -- Section : 92CA 144C(1) 154 -- Bom-HC -- Tech Mahindra Ltd. v. Asstt. CIT & Ors. Petition DisposedWrit Petition (L) No. 19289 of 20252025 TaxPub(DT) 6208 (Bom-HC) 09-Feb-2026 -- Section : 92CA 144C 14A 35(2AB) 92B -- Ker-HC -- Synthite Industries (P) Ltd. v. Dy. CITITA No. 41 of 20242025 TaxPub(DT) 6204 (Ker-HC) 09-Feb-2026 -- Section : 143(1) 143(3) 147 45(2) -- Bom-HC -- Supremus Lower Parel Premises (P) Ltd. v. Pr. CIT & Ors. Petition DisposedWrit Petition No. 2615 of 20242025 TaxPub(DT) 6200 (Bom-HC) 09-Feb-2026 -- Section : 250 292BB 201/201(A) 4(1) 191(1) 201(1) 10(5) 133A (1) 131 2(9) 153A -- Jp-Trib -- State Bank of India v. ACIT/DCIT Assessee Appeal AllowedITA No. 728/JPR/20242025 TaxPub(DT) 6192 (Jp-Trib) 09-Feb-2026 -- Section : 147 144C 148A 148/148A 148A(d) 234A 234B 270A 154 9(1)(vi) 151(ii) 148D 148A/1 -- Del-Trib -- Sri Lanka Cricket v. ACITITA No. 1603/Del/2025, Stay Application No. 231/Del/2025 (Arising out of ITA No. 1603/Del/2025)2025 TaxPub(DT) 6190 (Del-Trib) 09-Feb-2026 -- Section : 143(3) 263 250 47(XIII) 32 32(1) 147 143(2) 43B 148 -- Coch-Trib -- Skyline E Tech v. Asstt. CIT Assessee Appeal AllowedITA Nos. 268 and 269/COCH/20232025 TaxPub(DT) 6181 (Coch-Trib) 09-Feb-2026 -- Section : 69C 153C 139(1) 132 115BBE 132(4) 147 -- Hyd-Trib -- Venkatesh Gangakhedkar v. ACIT Assessee Appeal AllowedITA No. 901, 902, 903 & 904/Hyd/20242025 TaxPub(DT) 6176 (Hyd-Trib) 09-Feb-2026 -- Section : 254(2) 132 153C 2(47) 53A -- Hyd-Trib -- Venkata Rajasekhar Koneru v. ACIT Assessee Appeal DismissedM.A. No. 24/Hyd/2025 Arising out of ITA No. 627/Hyd/20222025 TaxPub(DT) 6175 (Hyd-Trib) 09-Feb-2026 -- Section : 144 119 68 115BBE -- Rkt-Trib -- Rajashibhai Bhimabhai Bapodara v. ITO Assessee Appeal AllowedITA No. 325/RJT/20242025 TaxPub(DT) 6121 (Rkt-Trib)