Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 22-Apr-2026 -- Section : 263 143(3) 144B 80G 36(1)(a) 143(2) 12A 2(24)(x) 36(1)(va) 80G(4) -- Srt-Trib -- Condor Footwear (India) Ltd. v. PCIT Assessee Appeal Partly AllowedITA No. 336/SRT/20242025 TaxPub(DT) 6026 (Srt-Trib) 22-Apr-2026 -- Section : 10(23C) 12A 12AB -- Mum-Trib -- Chetana v. CIT(E) Assessee Appeal AllowedITA No. 1812/MUM/20252025 TaxPub(DT) 6025 (Mum-Trib) 22-Apr-2026 -- Section : 143(3) 144C(13) 156 244A(1)(b) 153 244A(1A) 153(3)(ii) 153(5) -- Karn-HC -- Dy. CIT v. Biesse India (P) Ltd. Appeal DismissedWrit Appeal No. 1619 of 2024 (T-IT)2025 TaxPub(DT) 6022 (Karn-HC) 22-Apr-2026 -- Section : 250 244A 143(3) 154 220(2) 234B 156 140A(1) -- Mum-Trib -- Atul Properties v. ACIT Assessee Appeal AllowedITA No. 4966/Mum/20242025 TaxPub(DT) 6018 (Mum-Trib) 22-Apr-2026 -- Section : 143(1) 143(2) 32 -- Visak-Trib -- Asstt. CIT v. Mithra Kyokuto Special Purpose Vehicles Co. (P) Ltd. Revenue Appeal AllowedITA No. 473/VIZ/20192025 TaxPub(DT) 6017 (Visak-Trib) 22-Apr-2026 -- Section : 132 153A 144 68 115BBE -- Ahd-Trib -- Asstt. CIT v. Kisan Party of India Revenue Appeal DismissedITA No. 152/Ahd/20242025 TaxPub(DT) 6016 (Ahd-Trib) 22-Apr-2026 -- Section : 143(1) 139 142 10AA 143(1)(a) -- Mum-Trib -- Ashapura Minechem Ltd. v. ADIT Assessee Appeal AllowedITA No. 4728/Mum/20232025 TaxPub(DT) 6015 (Mum-Trib) 22-Apr-2026 -- Section : 69A 115BBE 148 147 151 143(3) 143(2) 144B 271(1)(c) 271F 210 234A -- Ahd-Trib -- Arvind Shashank (HUF) v. ITO Assessee Appeal AllowedITA No. 460/Ahd/20242025 TaxPub(DT) 6014 (Ahd-Trib) 22-Apr-2026 -- Section : 250 139(1) 56(2)(vii) 148 149(1)(b) 151(1) -- Kol-Trib -- Arnab Kumar Goswami v. ITO Assessee Appeal AllowedITA No. 1710/Kol/20242025 TaxPub(DT) 6012 (Kol-Trib) 22-Apr-2026 -- Section : 143(3) 143(2) 40(a)(ia) 133(6) 201 -- Kol-Trib -- Anup Nayak v. CIT(A) Assessee Appeal AllowedITA No. 64/KOL/20242025 TaxPub(DT) 6009 (Kol-Trib) 22-Apr-2026 -- Section : 271B 80TTA 143(2) 143(3) 44AB 273B -- Del-Trib -- Ankit Chauhan v. ITO Assessee Appeal AllowedITA No. 1018/DEL/20252025 TaxPub(DT) 6008 (Del-Trib) 22-Apr-2026 -- Section : 250 147 143(3) 148 68 133(6) -- Mum-Trib -- Ajay Shankarlal Bankda (HUF) v. ITO Assessee Appeal AllowedITA No. 4466/Mum/20232025 TaxPub(DT) 6005 (Mum-Trib) 22-Apr-2026 -- Section : 80IA 32 143(1) -- Mum-Trib -- ACIT v. Thirumalai Chemicals Ltd. Revenue Appeal DismissedITA No. 3358/Mum/20242025 TaxPub(DT) 6002 (Mum-Trib) 22-Apr-2026 -- Section : 143(1) 132 153A 143(2) 132(4) 69 -- Del-Trib -- ACIT v. Jayanti Dalmia Revenue Appeal DismissedITA Nos. 6545 to 6548/DEL/20172025 TaxPub(DT) 5999 (Del-Trib) 22-Apr-2026 -- Section : 271AAB 271AAB(1) 271AAB(3) 274 -- Chd-Trib -- Rahul Jain v. DCIT Appeal AllowedITA No. 1219/CHANDI/20242025 TaxPub(DT) 5956 (Chd-Trib) 22-Apr-2026 -- Section : 250 64 194-IA 143(1) 199 192 -- Del-Trib -- Naresh Kumar Jain v. Dy. CIT Assessee Appeal AllowedITA No. 281/DEL/20252025 TaxPub(DT) 5950 (Del-Trib) 22-Apr-2026 -- Section : 147 148 144 69 115BBE 149(1)(b) -- Ahd-Trib -- Shaival Comcon LLP v. ITO Assessee Appeal AllowedITA No. 549/Ahd/20252025 TaxPub(DT) 5947 (Ahd-Trib) 22-Apr-2026 -- Section : 143(3) 80P(2)(d) 234A 80P(4) -- Bang-Trib -- Parampara Vividhodesha Sahakara Sangha v. ITO Assessee Appeal Partly AllowedITA No. 382/Bang/20252025 TaxPub(DT) 5940 (Bang-Trib) 22-Apr-2026 -- Section : 147 148 142(1) 133(6) 69 115BBE -- Ahd-Trib -- Kaushal Pravinkumar Shah v. ITO Assessee Appeal Partly AllowedITA No. 995/Ahd/20252025 TaxPub(DT) 5936 (Ahd-Trib) 22-Apr-2026 -- Section : 250 143(3) 36(1)(va) 40(a)(ia) 201 40(ia) -- Del-Trib -- JKG Construction (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 3619/Del/20232025 TaxPub(DT) 5935 (Del-Trib) 22-Apr-2026 -- Section : -- Bom-HC -- Pr. CIT v. J.B. Technologies (P) Ltd.Income Tax Appeal (L) No. 14922 of 20232025 TaxPub(DT) 5934 (Bom-HC) 22-Apr-2026 -- Section : 260-A 244-A 154 -- J&K-HC -- J&K Bank Ltd. v. Jt. CITITA No. 10/20092025 TaxPub(DT) 5933 (J&K-HC) 22-Apr-2026 -- Section : 250 143(1) 28 154 43B 143(1)(a) -- Del-Trib -- Ecoenergy Insights Ltd. v. ACIT Assessee Appeal AllowedITA No. 5413/Del/20242025 TaxPub(DT) 5932 (Del-Trib) 22-Apr-2026 -- Section : 148 -- Meghalaya High Court -- Sutapa Chakravarty v. Chief CITWP(C). No. 66 of 20252025 TaxPub(DT) 5923 (Meghalaya High Court) 22-Apr-2026 -- Section : 260A 69A 143(2) 143(3) -- Chhattisgarh-HC -- Sunita Sherwani v. ITO Appeal AllowedTax Case No. 115 of 20252025 TaxPub(DT) 5915 (Chhattisgarh-HC) 22-Apr-2026 -- Section : 147 144B 10(38) 68 131 234B 148 -- Agra-Trib -- Suresh Chandra Sadh v. DCIT Assessee Appeal Partly AllowedITA No. 178/Agr/20242025 TaxPub(DT) 5912 (Agra-Trib) 22-Apr-2026 -- Section : 201(1)/ 31 148A(1) 148A(3) -- Bom-HC -- Swan Defence & Heavy Industries Ltd. v. Asstt. CIT Petition DisposedWrit Petition (L) No. 22088 of 20252025 TaxPub(DT) 5911 (Bom-HC) 22-Apr-2026 -- Section : 148 143(2) 142(1) 143(3) 143(3A) 143(3B) 148A(b) 43(B) 148A(d) 148(A)(d) 194(A) -- Guj-HC -- Vraj Corpn. v. Office of the Asstt. CITR/Special Civil Application No. 10388 of 20222025 TaxPub(DT) 5909 (Guj-HC) 22-Apr-2026 -- Section : 148A(b) 148A(d) 7 31 -- Bom-HC -- V. Hotels Ltd. v. Dy. CIT Petition AllowedWrit Petition (L) No. 22777 of 20252025 TaxPub(DT) 5905 (Bom-HC) 22-Apr-2026 -- Section : 143(2) 143(3) 144B 142(1) -- Guj-HC -- Tyger Capital (P) Ltd. v. Assessment Unit, ITD & Anr.R/Special Civil Application No. 5879 of 20252025 TaxPub(DT) 5902 (Guj-HC) 22-Apr-2026 -- Section : 263 143(3) 144B 143(1) 80P 80P(2)(d) 80P(4) 5(b) 56 -- Mum-Trib -- TMT Employees Co-operative Credit Society Ltd. v. PCIT Assessee Appeal AllowedITA No. 3591/Mum/20252025 TaxPub(DT) 5901 (Mum-Trib) 22-Apr-2026 -- Section : 201(1) 194H -- Bang-Trib -- Shanthala Enterprises v. ITO Assessee Appeal AllowedITA No. 1042/Bang/20252025 TaxPub(DT) 5895 (Bang-Trib) 22-Apr-2026 -- Section : 250 143(1) 139(1) 139(5) 143(1)(a) 89(1) 10(10AA) -- Ahd-Trib -- Sabbirahmed Basirahmed Shaikh v. ITO Assessee Appeal AllowedITA No. 205/Ahd/20252025 TaxPub(DT) 5887 (Ahd-Trib) 22-Apr-2026 -- Section : 250 201(1) 194C(6) 201(1A) 234E 139 -- Kol-Trib -- Rita Transport v. DCIT Assessee Appeal AllowedITA No. 585/KOL/20252025 TaxPub(DT) 5885 (Kol-Trib) 22-Apr-2026 -- Section : 156 274 271C 194C 194LA 126 194R 194B -- Bom-HC -- Pune Municipal Corporation v. Asstt. CIT Writ Petition No. 9551 of 20252025 TaxPub(DT) 5879 (Bom-HC) 22-Apr-2026 -- Section : 147/143(3) 148 192 37(1) 234B 234C -- Mum-Trib -- Procter & Gamble Hygiene & Health Care Ltd. v. Assessment Unit, NFAC Assessee Appeal Partly AllowedITA No. 3518/Mum/20252025 TaxPub(DT) 5878 (Mum-Trib) 22-Apr-2026 -- Section : 250 147 271(1)(c) 210 234A 148 142(2) 143(2) -- Ahd-Trib -- Pravinbhai Jethabhai Patel v. ITO Assessee Appeal AllowedITA No. 137/Ahd/20252025 TaxPub(DT) 5874 (Ahd-Trib) 22-Apr-2026 -- Section : 90 143(1) 154 143(1)(a) 139(1) -- Luck-Trib -- Praveen Saxena v. ITO Assessee Appeal AllowedITA No. 202/LKW/20242025 TaxPub(DT) 5873 (Luck-Trib) 22-Apr-2026 -- Section : 143(3) 144C(13) 234B 271A 270A -- Kol-Trib -- Philips Electronics Nederland B.V. v. ACITITA Nos. 543/KOL/2025 and ITA Nos. 544/KOL/20252025 TaxPub(DT) 5865 (Kol-Trib) 22-Apr-2026 -- Section : 148 142(1) -- Bom-HC -- Ornate Spaces (P) Ltd. v. Dy. CIT Petition DisposedWrit Petition No. 2698 of 20252025 TaxPub(DT) 5861 (Bom-HC) 22-Apr-2026 -- Section : 271(1)(c) 274 143(3) -- Kol-Trib -- Oriental Relays LLP v. ACIT Assessee Appeal AllowedITA No. 1574/KOL/20242025 TaxPub(DT) 5860 (Kol-Trib) 22-Apr-2026 -- Section : 239 219 143(1)(c) 139 154 254 143(3) 250 244A -- Del-Trib -- NKB Infrastructure (P) Ltd. v. ITOITA No. 5312/Del/20242025 TaxPub(DT) 5857 (Del-Trib) 22-Apr-2026 -- Section : 194H 133A 201(1) 194-H -- Bom-HC -- CIT v. Nish Developers (P) Ltd. Appeal DismissedIncome Tax Appeal No. 2289 of 20182025 TaxPub(DT) 5856 (Bom-HC) 22-Apr-2026 -- Section : 144B 144B(6) 143 143(3) -- Bom-HC -- New Globe Logistik LLP v. Asstt. CIT & Ors. Petition DisposedWrit Petition (L) No. 11264 of 20252025 TaxPub(DT) 5855 (Bom-HC) 22-Apr-2026 -- Section : 143(3) 68 115BBE -- Del-Trib -- Manish Jain v. ITOITA No. 3203/Del/20242025 TaxPub(DT) 5852 (Del-Trib) 22-Apr-2026 -- Section : 12A 12AB 2(15) -- Bang-Trib -- Jito Hubballi Girls Hostel & Education Trust v. CIT(E) Assessee Appeal AllowedITA No. 511/Bang/20252025 TaxPub(DT) 5848 (Bang-Trib) 22-Apr-2026 -- Section : 250 143(3) 14A 139 143(2) -- Kol-Trib -- Inter Globe Finance Ltd. v. DCIT Assessee Appeal DismissedITA No. 2096/KOL/20242025 TaxPub(DT) 5838 (Kol-Trib) 22-Apr-2026 -- Section : 143(1) 234A 139 140A -- Mum-Trib -- Hind Elastomers (P) Ltd. v. CPC Assessee Appeal AllowedITA No. 2449/Mum/20252025 TaxPub(DT) 5831 (Mum-Trib) 22-Apr-2026 -- Section : 153(1) 153(4) -- Del-Trib -- Mitsui Mining & Smelting Co. Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1407/Del/20252025 TaxPub(DT) 5828 (Del-Trib) 22-Apr-2026 -- Section : 271(1)(c) 40 195 165 -- Del-Trib -- Microad India (P) Ltd. v. NFAC Assessee Appeal AllowedITA No. 4715/Del/20242025 TaxPub(DT) 5827 (Del-Trib) 22-Apr-2026 -- Section : 271(1)(c) 143(3) 37 -- Bang-Trib -- DCIT v. Manipal Hospitals (Bangalore) (P) Ltd. Appeal DismissedITA No. 959/Bang/20252025 TaxPub(DT) 5825 (Bang-Trib) 22-Apr-2026 -- Section : 148 148A(d) 148A(b) 147 144B 156 149 3 149(1)(b) -- Del-HC -- Lombard Portfolio (P) Ltd. v. Dy. CITW.P. (C) No. 8349/2023, CM Appl. 31950/20232025 TaxPub(DT) 5820 (Del-HC) 22-Apr-2026 -- Section : 17 153A 143(3) 234A 234B 234C 132 10 3 -- Mum-Trib -- Darius Sam Motashaw v. Dy. DIT Appeal AllowedBMA No. 23/MUM/20252025 TaxPub(DT) 5818 (Mum-Trib) 22-Apr-2026 -- Section : 143(1) 90/91 139(1) -- Chen-Trib -- Lakshmi Sundararajan v. Dy. CIT Assessee Appeal AllowedITA No. 1336/Chny/20252025 TaxPub(DT) 5817 (Chen-Trib) 22-Apr-2026 -- Section : 143(1) 139(9) 154 199 194Q -- Visak-Trib -- Koti Narasimha Srinivas Vukkurthi v. ITO Assessee Appeal AllowedI.T.A. No. 333/VIZ/20252025 TaxPub(DT) 5814 (Visak-Trib) 22-Apr-2026 -- Section : 92B -- Del-Trib -- Kohinoor Food Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1441/Del/2023, ITA No. 1443/Del/2023 and ITA No. 1442/Del/20232025 TaxPub(DT) 5812 (Del-Trib) 22-Apr-2026 -- Section : 263 143(3) 144B 139(1) 143(2) 142(1) 80G -- Mum-Trib -- KKR India Advisors (P) Ltd. v. Pr. CIT Assessee Appeal AllowedITA Nos. 3599/Mum/20252025 TaxPub(DT) 5811 (Mum-Trib) 22-Apr-2026 -- Section : 147 143(2) 148 50C 80C 142(1) -- Ahd-Trib -- Kamleshbhai Baldevbhai Patel v. ITO Assessee Appeal Partly AllowedITA No. 197/Ahd/20252025 TaxPub(DT) 5806 (Ahd-Trib) 22-Apr-2026 -- Section : 250 143(3) 147 10(38) 234A 139 148 129 143(2) 292B 142(1) 294B -- Ahd-Trib -- Yogesh Hargovindbhai Joshi v. ITO Assessee Appeal AllowedITA No. 520/Ahd/20252025 TaxPub(DT) 5804 (Ahd-Trib) 22-Apr-2026 -- Section : 250 143(1) 32(1)(iia) -- Ahd-Trib -- Heena Parthiv Thakkar v. ADIT Assessee Appeal AllowedITA No. 2073/Ahd/20242025 TaxPub(DT) 5798 (Ahd-Trib) 22-Apr-2026 -- Section : 250 143(1) 143(1)(a) 10(10AA) 139 142 10AA 89 90 91 -- Ahd-Trib -- Harshvadan Natvarlal Chavda v. DCIT Assessee Appeal AllowedITA No. 794/Ahd/20252025 TaxPub(DT) 5796 (Ahd-Trib) 22-Apr-2026 -- Section : 143(1) 57 10(25) 2(38) 10(23AAA) 143(1)(a) -- Ahd-Trib -- Gujarat Industrial Investment Corpn. Ltd. Employees Provident Fund v. ITO Assessee Appeal AllowedITA No. 584/Ahd/20252025 TaxPub(DT) 5794 (Ahd-Trib) 22-Apr-2026 -- Section : 68 147/143(3) 148 133(6) 69C -- Kol-Trib -- DCIT v. Gateway Financial Services Ltd. Revenue Appeal DismissedITA No. 1146/KOL/20232025 TaxPub(DT) 5786 (Kol-Trib) 22-Apr-2026 -- Section : 14A 10(2A) 28(v) -- Del-Trib -- Fast Movers Logistics (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 128/DEL/20212025 TaxPub(DT) 5784 (Del-Trib) 22-Apr-2026 -- Section : -- Hyd-Trib -- Dharmender Sharma v. ITO Assessee Appeal AllowedITA No. 807/Hyd/20252025 TaxPub(DT) 5778 (Hyd-Trib) 22-Apr-2026 -- Section : 43 46 131 -- Jp-Trib -- Devendra Kumar Mehta v. DDITBMA No. 1/JPR/20252025 TaxPub(DT) 5777 (Jp-Trib) 22-Apr-2026 -- Section : 250 143(3) 56(2)(x) -- Ahd-Trib -- Deepakkumar Chandulal Shah v. ITO Assessee Appeal AllowedITA No. 561/Ahd/20252025 TaxPub(DT) 5770 (Ahd-Trib) 22-Apr-2026 -- Section : 40A(3) 143(3) -- Del-Trib -- DCIT v. Asian Consolidated Industries Ltd. Revenue Appeal DismissedITA No. 6217/Del/20172025 TaxPub(DT) 5760 (Del-Trib) 22-Apr-2026 -- Section : 143(3) 144C(13) 144B 144C(1) 234A 43B 36(1)(va) 234C 9A 9A(4) 115JB 139(1) -- Del-Trib -- Ciena India (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 3715/Del/20242025 TaxPub(DT) 5758 (Del-Trib) 22-Apr-2026 -- Section : 148 68 144 -- Mum-Trib -- CICC Automation Technologies (P) Ltd. v. ITO Assessee Appeal DismissedITA No. 6500/MUM/20242025 TaxPub(DT) 5757 (Mum-Trib) 22-Apr-2026 -- Section : 260A 11(2) 12A 143(3) 11(1)(a) -- Karn-HC -- CIT(E) v. Canara Bank Centenary Rural Development Trust Appeal DismissedIncome Tax Appeal No. 34 of 20252025 TaxPub(DT) 5752 (Karn-HC) 22-Apr-2026 -- Section : 14A -- Del-Trib -- DCIT v. ATS Infrastructure Ltd. Assessee Appeal Partly AllowedITA No. 5629/Del/2024 and Cross Objection No. 58/Del/2025 (Arising out of ITA No. 5629/Del/2024)2025 TaxPub(DT) 5747 (Del-Trib) 21-Apr-2026 -- Section : 260A 195 9 9(1)(vi) -- Del-HC -- CIT v. Xiocom (NZ) Ltd.ITA No. 299/20252025 TaxPub(DT) 6244 (Del-HC) 21-Apr-2026 -- Section : 119(2)(b) 80IBA -- Bom-HC -- Western Arch Developers v. Pr. CIT Petition DisposedWrit Petition No. 10698 of 20252025 TaxPub(DT) 6242 (Bom-HC) 21-Apr-2026 -- Section : 9 9(1)(v)(c) 40(a)(i) 195 -- Chen-Trib -- Venugoopal Subramaniyam Raja v. Dy. CIT Assessee Appeal DismissedITA Nos. 2855, 2856 & 2857/Chny/20242025 TaxPub(DT) 6237 (Chen-Trib) 21-Apr-2026 -- Section : 250 144 147 148 -- Del-Trib -- Vasudha Premkumar Sharma v. ITO Assessee Appeal AllowedITA No. 3290/Del/20232025 TaxPub(DT) 6236 (Del-Trib) 21-Apr-2026 -- Section : 80G 143(3) 144C(3) 263 135 37 -- Chen-Trib -- TVS Motor Co. Ltd. v. Pr. CIT Assessee Appeal Partly AllowedITA Nos. 1643 and 1644/Chny/20242025 TaxPub(DT) 6233 (Chen-Trib) 21-Apr-2026 -- Section : 143(3) 80P 80P(2)(d) -- Coch-Trib -- Venginissery Service Co-operative Bank Ltd. v. ITO Assessee Appeal AllowedITA Nos. 443 and 444/COCH/20242025 TaxPub(DT) 6228 (Coch-Trib) 21-Apr-2026 -- Section : 80P(2)(d) 56 57 40A(7) 142(1) -- Ahd-Trib -- The State Transport Employees Co-operative Credit Thrift Society v. Dy. CIT Assessee Appeal Partly AllowedITA No. 1937/Ahd/20242025 TaxPub(DT) 6227 (Ahd-Trib) 21-Apr-2026 -- Section : 250 80P(2)(d) -- Mum-Trib -- Salsette Catholic Co-operative Housing Society Ltd. v. ACIT Assessee Appeal AllowedITA No. 5894/MUM/2024 and ITA No. 5893/MUM/20242025 TaxPub(DT) 6226 (Mum-Trib) 21-Apr-2026 -- Section : 154 -- Mum-Trib -- The Mogaveera Co-operative Bank Ltd. v. ACIT Assessee Appeal AllowedITA No. 5826/Mum/20242025 TaxPub(DT) 6223 (Mum-Trib) 21-Apr-2026 -- Section : 144 142(1) 80P 139(1) 133(6) 131 80P(4) 80A(5) 10A 10B -- Coch-Trib -- The Mahadevikad Service Co-operative Bank Ltd. v. ITO Assessee Appeal DismissedITA No. 289/COCH/20232025 TaxPub(DT) 6222 (Coch-Trib) 21-Apr-2026 -- Section : 143(3) 9(1)(vii) 40(a)(i) -- Chen-Trib -- Dy. CIT v. Mahindra Holidays & Resorts India Ltd. Revenue Appeal DismissedITA No. 1561/Chny/20242025 TaxPub(DT) 6221 (Chen-Trib) 21-Apr-2026 -- Section : 260A 73 43(5) 73(4) 28 70 -- Cal-HC -- CIT v. Madanlal Ltd. Application DismissedITA/51/2013, IA No. GA/2/2013 (Old No. GA/435/2013)2025 TaxPub(DT) 6215 (Cal-HC) 21-Apr-2026 -- Section : -- Bom-HC -- CIT v. Inmarsat Global Ltd. Appeal DismissedIncome Tax Appeal No. 2008 of 20182025 TaxPub(DT) 6214 (Bom-HC) 21-Apr-2026 -- Section : 143(1) 36(1)(iv) 36(1)(va) 43B 438 14(1) -- Ahd-Trib -- Tekni Engineering (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1855/Ahd/20242025 TaxPub(DT) 6209 (Ahd-Trib) 21-Apr-2026 -- Section : 263 147 144B 148 142(1) 143(2) -- Ahd-Trib -- Synwave Industries v. Pr. CIT Assessee Appeal AllowedITA No. 1133/Ahd/20242025 TaxPub(DT) 6205 (Ahd-Trib) 21-Apr-2026 -- Section : 260A 12AB 80G(5) 12AA 12-AA 10 -- Chhattisgarh-HC -- CIT(E) v. Swayam Sidhha Foundation Society In Favour of AssesseeTAXC No. 176 of 20242025 TaxPub(DT) 6203 (Chhattisgarh-HC) 21-Apr-2026 -- Section : 250 143(3) 68 44AE -- Pune-Trib -- Suhel Inayatulla Punekar v. ITO Assessee Appeal Partly AllowedITA No. 2375/PUN/20242025 TaxPub(DT) 6198 (Pune-Trib) 21-Apr-2026 -- Section : 250 143(2) -- Kol-Trib -- Subhrashi Enclave (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1963/Kol/20242025 TaxPub(DT) 6197 (Kol-Trib) 21-Apr-2026 -- Section : 143(3) 148 147 201(1) 194C 196 -- Del-Trib -- Sterling Infrastructure (P) Ltd. v. ACITITA No. 3982/Del/20242025 TaxPub(DT) 6195 (Del-Trib) 21-Apr-2026 -- Section : 271C 201(1) 201(3) 10(5) 250 273 -- Luck-Trib -- State Bank of India v. DCIT Assessee Appeal AllowedITA No. 635/LKW/20242025 TaxPub(DT) 6193 (Luck-Trib) 21-Apr-2026 -- Section : 250 143(1) 12A 154 10(23C) 10BB 11 139 -- Del-Trib -- St. Marys Education Society v. DCIT(E) Assessee Appeal AllowedITA No. 580/Del/2024, ITA No. 1667/Del/20232025 TaxPub(DT) 6191 (Del-Trib) 21-Apr-2026 -- Section : 80G(5) 12AB 80G(5)(ii) -- Rkt-Trib -- Sneh Foundation v. CIT(E) Assessee Appeal AllowedITA No. 297/RJT/20242025 TaxPub(DT) 6186 (Rkt-Trib) 21-Apr-2026 -- Section : 54 139 139(4) 139(1) 54F 143(3) 54(2) 54F(4) (2) -- Luck-Trib -- Sita Khandelwal v. ACIT Assessee Appeal DismissedITA No. 687/Lkw/20192025 TaxPub(DT) 6184 (Luck-Trib) 21-Apr-2026 -- Section : 263 80G 143(3) 144B 143(2) -- Chen-Trib -- Shriram Finance Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 1640/Chny/20242025 TaxPub(DT) 6179 (Chen-Trib) 21-Apr-2026 -- Section : 143(3) 23(1) -- Bang-Trib -- Shrikant Basangouda Patil v. ITO Assessee Appeal AllowedITA No. 616/Bang/20252025 TaxPub(DT) 6178 (Bang-Trib) 21-Apr-2026 -- Section : 250 143(3) 143(3A) 80P(2)(d) 56 -- Pune-Trib -- Saikrupa Nagari Sahakari Patsanstha Maryadit v. ITO Assessee Appeal AllowedITA No. 2378/PUN/20242025 TaxPub(DT) 6173 (Pune-Trib) 21-Apr-2026 -- Section : 148 133(6) 69C -- Mum-Trib -- Rajesh Asrani v. ITO Assessee Appeal AllowedITA No. 5963/Mum/20242025 TaxPub(DT) 6169 (Mum-Trib) 21-Apr-2026 -- Section : 143(3) 153C 44AB 147 144 144B 69A 115BBE 271AAC 144/144B -- Rkt-Trib -- Pankajkumar Odhavjibhai Lumbhani v. ACIT Assessee Appeal AllowedITA No. 234/RJT/20242025 TaxPub(DT) 6168 (Rkt-Trib) 21-Apr-2026 -- Section : 250 148 142(1) 144 147 69A -- Chen-Trib -- Madhappa Siva v. ITOITA No. 2327/CHNY/20242025 TaxPub(DT) 6167 (Chen-Trib) 21-Apr-2026 -- Section : 69A 234A/B/C 156 250 144 142(1) -- Bang-Trib -- Biluve Dharme Prasanna v. ITOITA Nos. 1707 and 1905/Bang/20242025 TaxPub(DT) 6166 (Bang-Trib) 21-Apr-2026 -- Section : 69A 143(3) 115BBE 271AAC -- Ahd-Trib -- Balvantray Vithalbhai Parmar v. ITO Assessee Appeal AllowedITA No. 748/Ahd/20232025 TaxPub(DT) 6165 (Ahd-Trib) 21-Apr-2026 -- Section : 143(3) 80P -- Del-Trib -- Seohara Co-operative Cane Development Union Ltd. v. ITO Assessee Appeal AllowedITA No. 4708/Del/20242025 TaxPub(DT) 6160 (Del-Trib) 21-Apr-2026 -- Section : 250 143(3) 144B 80P(2)(d) 56 -- Pune-Trib -- Satara Z.P. Class Four Employees Coop. Credit Society Ltd. v. ITO Assessee Appeal AllowedITA No. 2374/PUN/20242025 TaxPub(DT) 6158 (Pune-Trib) 21-Apr-2026 -- Section : 144 147 68 54B 54F -- Chd-Trib -- ITO v. Sant Singh Revenue Appeal DismissedITA No. 1551/CHD/20192025 TaxPub(DT) 6157 (Chd-Trib) 21-Apr-2026 -- Section : 271(1)(c) 153A 271AAB 139 -- Del-Trib -- Sanjeev Kumar v. ACIT Assessee Appeal AllowedITA No. 9328/Del/20192025 TaxPub(DT) 6155 (Del-Trib) 21-Apr-2026 -- Section : 250 143(3) 147 2(47)(v) 53A 45 45(5A) 149(1)(a) 148 139(1) 142(1) 250(6) -- Pune-Trib -- Sandesh Vasantrao Pawar v. ITO Assessee Appeal AllowedITA No. 2379/PUN/20242025 TaxPub(DT) 6153 (Pune-Trib) 21-Apr-2026 -- Section : 148 143(2) 132(4) 147 148A 139 90 135A 132A 133A 151 -- Raj-HC -- Sandeep Stocks (P) Ltd. v. Asstt. CITD.B. Civil Writ Petition No. 11782/20252025 TaxPub(DT) 6152 (Raj-HC) 21-Apr-2026 -- Section : 143(3) 80P 10 -- Del-Trib -- Sahkari Ganna Vikas Samiti Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 3985/Del/20242025 TaxPub(DT) 6150 (Del-Trib) 21-Apr-2026 -- Section : 143(3) 147 156 250 148 142(1) -- Chen-Trib -- Ramad Ventures (P) Ltd. v. DCIT Appeal AllowedITA No. 408/Chny/20242025 TaxPub(DT) 6125 (Chen-Trib) 21-Apr-2026 -- Section : 263 147 144 144B 68 148 139(1) -- Srt-Trib -- R & R Infraspace (P) Ltd. v. Pr. CIT Assessee Appeal DismissedITA No. 532/SRT/20242025 TaxPub(DT) 6120 (Srt-Trib) 21-Apr-2026 -- Section : 68 144 -- Mum-Trib -- Priti Jayesh Vassa v. ITO Appeal AllowedITA No. 5898/MUM/20242025 TaxPub(DT) 6119 (Mum-Trib) 21-Apr-2026 -- Section : 132 292C 69A -- Hyd-Trib -- Prestige Avenues Ltd. v. Dy. CIT Assessee Appeal DismissedITA No. 741/Hyd/20112025 TaxPub(DT) 6117 (Hyd-Trib) 21-Apr-2026 -- Section : 90 143(1) 139(1) 143(1)(a) -- Kol-Trib -- Pratim Chakraborty v. ITO Assessee Appeal AllowedITA No. 437/KOL/20252025 TaxPub(DT) 6114 (Kol-Trib) 21-Apr-2026 -- Section : 250 249(4) 148A(b) 148A(d) 139 69A 115BBE 147 144 144B 156 249(4)(b) 45 65 3 -- Bang-Trib -- People Tree Chits (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 2270/BANG/20242025 TaxPub(DT) 6110 (Bang-Trib) 21-Apr-2026 -- Section : 263 147 144B -- Ahd-Trib -- Neeta Ganpatbhai Dabhi v. Pr. CIT Assessee Appeal AllowedITA No. 1158/Ahd/20242025 TaxPub(DT) 6103 (Ahd-Trib) 21-Apr-2026 -- Section : -- Mum-Trib -- Mithalal Bhawarlal Jain v. ITOM.A. No. 328/Mum/2019 (Arising out of ITA No. 1131/Mum/2018) and ITA No. 1131/Mum/20182025 TaxPub(DT) 6096 (Mum-Trib) 21-Apr-2026 -- Section : 253(1) 250 127 -- Panaji-Trib -- Manjunath Vishnusa Habib & Anr. v. Asstt. CIT Appeal DismissedITA No. 080/PAN/2024 and ITA No. 081/PAN/20242025 TaxPub(DT) 6092 (Panaji-Trib) 21-Apr-2026 -- Section : 270A 143(3) 144C(3) 92CD(1) 92CD(3) -- Bom-HC -- Man Truck & Bus India (P) Ltd. v. Assessment Unit, ITD & Ors. Writ Petition No. 5437 of 20252025 TaxPub(DT) 6091 (Bom-HC) 21-Apr-2026 -- Section : 143(3) 250 115JB -- Mum-Trib -- Mahindra & Mahindra Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 2113/MUM/20242025 TaxPub(DT) 6088 (Mum-Trib) 21-Apr-2026 -- Section : 250 143(3) 133A 69A 69B 115BBE 68 -- Jp-Trib -- Mahendra Kumar Agarwal v. DCIT Assessee Appeal Partly AllowedITA No. 929/JPR/20252025 TaxPub(DT) 6086 (Jp-Trib) 21-Apr-2026 -- Section : 263 263(1) 143(6)(b) -- Mum-Trib -- Maharashtra State Electricity Distribution Co. Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 2277/MUM/20212025 TaxPub(DT) 6085 (Mum-Trib) 21-Apr-2026 -- Section : 132 143(3) 153A 142(1) 131 272A(1)(c) 274 273B -- Hyd-Trib -- Nimmatoori Raja Babu v. ACIT Assessee Appeal AllowedITA No. 595/Hyd/20252025 TaxPub(DT) 6084 (Hyd-Trib) 21-Apr-2026 -- Section : 147 144 263 68 115BBE 144/144B 10(38) -- Ahd-Trib -- Jignaben Prashantbhai Patel v. PCIT Assessee Appeal AllowedITA No. 366/Ahd/20242025 TaxPub(DT) 6079 (Ahd-Trib) 21-Apr-2026 -- Section : 147 148 144/148 -- Del-Trib -- Jatinder Pal Singh Kanwar v. ITO Assessee Appeal AllowedITA No. 482/Del/20242025 TaxPub(DT) 6077 (Del-Trib) 21-Apr-2026 -- Section : 147/143(3) 148 143(1) 131(1A) 143(2) 143(3)/147 -- Cal-HC -- J.M. Global Equities v. Dy. CITW.P.O. No. 416 of 20162025 TaxPub(DT) 6074 (Cal-HC) 21-Apr-2026 -- Section : -- Bom-HC -- Indigrid Solar-II (AP) (P) Ltd. v. CIT Petition DisposedWrit Petition (L) No. 24572 of 20252025 TaxPub(DT) 6072 (Bom-HC) 21-Apr-2026 -- Section : 143(3) 133(6) 69C -- Ahd-Trib -- ITO v. Ramlal Manekchand (HUF) Revenue Appeal AllowedITA No. 619/Ahd/20252025 TaxPub(DT) 6070 (Ahd-Trib) 21-Apr-2026 -- Section : 46A(3) 148 147 144 69 -- Mum-Trib -- ITO v. Hemlata Sunil Phopalkar Revenue Appeal AllowedITA No. 5190/Mum/20242025 TaxPub(DT) 6068 (Mum-Trib) 21-Apr-2026 -- Section : 254(2) 272A(2)(K) 154 200A/206CB 234E 200A(1)(c) -- Mum-Trib -- Hi Techno Control System (P) Ltd. v. Dy. CIT(A) Assessee Appeal DismissedITA No. 1525/MUM/20222025 TaxPub(DT) 6063 (Mum-Trib) 21-Apr-2026 -- Section : 271(1)(b) 147 148 142(1) 144 151 271(1)(ii) -- Ahd-Trib -- Harshadkumar Bhogilal Raval v. ITO Assessee Appeal Partly AllowedITA No. 489/Ahd/20252025 TaxPub(DT) 6060 (Ahd-Trib) 21-Apr-2026 -- Section : 250 143(3) 35(2AB) 37(1) -- Mum-Trib -- GRP Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 4524/MUM/20242025 TaxPub(DT) 6053 (Mum-Trib) 21-Apr-2026 -- Section : 270A 143(3) -- Ahd-Trib -- GMW (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 1850/Ahd/20242025 TaxPub(DT) 6051 (Ahd-Trib) 21-Apr-2026 -- Section : 143(3) 234B 148 44DA -- Del-Trib -- GE Nuovo Pignone SPA v. DCIT Assessee Appeal Partly AllowedITA No. 6893/Del/20172025 TaxPub(DT) 6049 (Del-Trib) 21-Apr-2026 -- Section : 143(2) 142(1) 194A 133(6) 143(3) 271(1)(c) -- Kol-Trib -- Ganapati Technology Services (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 485/KOL/20252025 TaxPub(DT) 6048 (Kol-Trib) 21-Apr-2026 -- Section : 147 144 69 56(2) 249 249(4)(b) -- Ranchi-Trib -- Gagandeep Kaur Nagi v. ITO Assessee Appeal AllowedITA No. 45/RAN/20242025 TaxPub(DT) 6047 (Ranchi-Trib) 21-Apr-2026 -- Section : 80G 37(1) -- Mum-Trib -- Dosti Realty Ltd. v. DCIT Assessee Appeal AllowedITA No. 5897/Mum/20242025 TaxPub(DT) 6042 (Mum-Trib) 21-Apr-2026 -- Section : 250 143(3) 80P(2)(d) 56 -- Pune-Trib -- Dnyaneshwar More Bigarsheti Gramin Pat Puravatha Sahakari Sanstha Ltd. v. ITO Assessee Appeal AllowedITA No. 2397/PUN/20242025 TaxPub(DT) 6041 (Pune-Trib) 21-Apr-2026 -- Section : 143(3) 147 132 153A 148 133(6) 68 -- Chd-Trib -- DCIT v. Sportking India Ltd. Revenue Appeal Dismissed Assessee Appeal DismissedITA No. 16/CHANDI/2024 and CO No. 30/CHANDI/2024 (In ITA No. 16/CHANDI/2024)2025 TaxPub(DT) 6032 (Chd-Trib) 21-Apr-2026 -- Section : 250 69A 131 -- Kol-Trib -- DCIT v. Chiranjeet Kundu Revenue Appeal DismissedITA No. 2060/Kol/20242025 TaxPub(DT) 6031 (Kol-Trib) 21-Apr-2026 -- Section : 153A 68 143(3) 139(1) 132 143(2) 132(1) -- Kol-Trib -- DCIT v. Balajee Vinimay (P) Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 1009/Kol/2024 and C.O. No. 35/Kol/2024 in ITA No. 1009/Kol/20242025 TaxPub(DT) 6030 (Kol-Trib) 21-Apr-2026 -- Section : 260A 12AA 12-AA 10 2(15) -- Chhattisgarh-HC -- CIT(E) v. Confederation of Pharma Dealers Association Assessee Appeal DismissedTAXC No. 10 of 20222025 TaxPub(DT) 6027 (Chhattisgarh-HC) 21-Apr-2026 -- Section : 2(15) 13(3) 143(3) (1) 13(1) 12AB 11 13(l)(c) 12AB(4) 12AA 12AB(4)(b) 10 13(1) -- Del-Trib -- Pista Devi Education Society v. CIT (Exemptions), Chandigarh Assessee Appeal AllowedITA No. 6250/Del/20252026 TaxPub(DT) 2743 (Del-Trib) 21-Apr-2026 -- Section : 143(3) 143(2) 142(1) 28(vii) 36 36(1)(vii) 37 37(1) 37/28 36(2) 36(1)(iii) 28(1 -- Del-Trib -- M/s Unison Hotels Pvt. Ltd. v. Addl. CIT, Range-27, New Delhi Assessee Appeal Partly AllowedITA No. 4129/Del/20242026 TaxPub(DT) 2742 (Del-Trib) 21-Apr-2026 -- Section : 147/144 148 131 144/147 254 143(1) 142(1) -- Del-Trib -- Major Suresh Yadav v. ITO, Ward- 29(1), Civic Centre, New Delhi Assessee Appeal AllowedITA No. 4945/Del/20252026 TaxPub(DT) 2741 (Del-Trib) 20-Apr-2026 -- Section : 250 147 151 133(6) 68 69A -- Del-Trib -- Anil Kumar Singhal v. Income Tax Officer, Ward 2(3)(1), Income Tax Office, Bulandshahr Assessee Appeal DismissedITA No. 3011/Del/20222026 TaxPub(DT) 2139 (Del-Trib) 20-Apr-2026 -- Section : 12A 80G 12A(1)(ac) -- Pune-Trib -- Chaitanya Goshala Trust v. CIT (Exemption), Pune Assessee Appeal AllowedITA Nos. 1356 & 1355/PUN/20252026 TaxPub(DT) 2130 (Pune-Trib) 20-Apr-2026 -- Section : 12A 80G 12A(1)(ac) 12AB 12A/12AB 80G(5)(0) -- Pune-Trib -- Audumbar Sadguru Niwas Foundation v. CIT (Exemption), Pune Assessee Appeal AllowedITA Nos. 1035 & 1034/PUN/20252026 TaxPub(DT) 2129 (Pune-Trib) 20-Apr-2026 -- Section : 44AD 144 250 -- Chd-Trib -- Amit Saini v. ITO, Ward-1, Kurukshetra Assessee Appeal AllowedITA No. 929 /Chd/ 20252026 TaxPub(DT) 2104 (Chd-Trib)