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29-Dec-2025 -- Section : 148 147 144B 148(A)(b) 148(A)(d) --
Bom-HC --
Vincent Commercial Co. Ltd. v. ITO  Petition Disposed
Writ Petition (L) No. 10838 of 2025
2025 TaxPub(DT) 7913 (Bom-HC)
29-Dec-2025 -- Section : 119(2)(b) 9 7 30(6) 139(1) 107 --
Guj-HC --
Sysco Industries Ltd. v. Chairman, CBDT & Ors.
R/Special Civil Application No. 5190 of 2024
2025 TaxPub(DT) 7899 (Guj-HC)
29-Dec-2025 -- Section : 132 143 153C 250 154 120 --
Karn-HC --
G Lalanatha Reddy v. Asstt. CIT  Appeal Dismissed
ITA No. 178 of 2022 C/W ITA Nos. 52, 55, 68, 71, 86, 121, 177, 292 & 305 of 2022
2025 TaxPub(DT) 7898 (Karn-HC)
29-Dec-2025 -- Section : 260A 271(1)(c) --
Del-HC --
Praveen Gupta v. DCIT  Appeal Dismissed
ITA No. 390/2025
2025 TaxPub(DT) 7889 (Del-HC)
29-Dec-2025 -- Section : 250 143(3) 14A 14A/Rule 271(1)(c) 234A --
Del-Trib --
Opelina Finance & Investment Ltd. v. ITO  Assessee Appeal Partly Allowed
ITA No. 1423/Del/2018
2025 TaxPub(DT) 7881 (Del-Trib)
29-Dec-2025 -- Section : 119(2)(b) 139(2) 194LA 142/148 --
Guj-HC --
Navinbhai Bhagubhai Patel v. UOI & Anr.  Petition Allowed
R/Special Civil Application Nos. 10486, 10495, 10532, 10796 & 10910 of 2025
2025 TaxPub(DT) 7878 (Guj-HC)
29-Dec-2025 -- Section : 254(2) 143(3) --
Del-HC --
Hindustan Sports Club Ltd. v. ITO  Appeal Dismissed
W.P. (C) No. 14928/2025, CM Appl. 61483/2025
2025 TaxPub(DT) 7858 (Del-HC)
29-Dec-2025 -- Section : 148A 148A(1) --
Del-HC --
Empire Fasteners v. Asstt. CIT & Anr.
W.P. (C) 14754/2025, CM Appl. 60731 & 60732/2025, W.P. (C) 14755/2025, CM Appl. 60733 & 60734/2025
2025 TaxPub(DT) 7846 (Del-HC)
29-Dec-2025 -- Section : 148A(d) 147 143(3) 149 3 149(1)(b) --
Bom-HC --
Cherian Nallathu Abraham Annamma v. ITO  Petition Disposed
Writ Petition (L) No. 32774 of 2025
2025 TaxPub(DT) 7806 (Bom-HC)
29-Dec-2025 -- Section : 50C 147 142(1) 148 271(1)(c) 50C(1) 50C(2) --
Ahd-Trib --
Bhupendrabhai Bhikhalal Patel v. ITO  Assessee Appeal Allowed
I.T.A. No. 1005/Ahd/2025
2025 TaxPub(DT) 7801 (Ahd-Trib)
29-Dec-2025 -- Section : 143(3) 144B 271AA(1) 270A 144C 144B(1) 144C(1) 144C(2) 92CA(3) 292B --
Bom-HC --
Barentz India (P) Ltd. v. Assessment Unit, National Faceless Assessment Centre  Petition Disposed
Writ Petition No. 1460 of 2025
2025 TaxPub(DT) 7800 (Bom-HC)
29-Dec-2025 -- Section : 148 148-A --
All-HC --
Arjun Sahu v. Asstt. CIT & Anr.
Writ Tax Nos. 3702 to 3705 of 2025
2025 TaxPub(DT) 7793 (All-HC)
29-Dec-2025 -- Section : 250 147 144C(3) 68 69C 142(1) 131 132 10(38) --
Mum-Trib --
ITO v. Subramania Shreenivasan Ganeshnath  Revenue Appeal Dismissed
ITA No. 2439/MUM/2024
2025 TaxPub(DT) 6740 (Mum-Trib)
29-Dec-2025 -- Section : 143(3) 147 68 13(2) 13(1) 148 --
Del-Trib --
Brij Raj Singh Rathaur v. Addl. CIT
ITA No. 1762/Del/2011 and ITA No. 315/Del/2019
2025 TaxPub(DT) 6732 (Del-Trib)
29-Dec-2025 -- Section : 119(2)(b) 136(4) 11(2) 139(1) 143(1) 139(4) --
Bom-HC --
Peoples Mobile Hospitals v. CIT(E) & Ors.  Petition Disposed
Writ Petition No. 2697 of 2025
2025 TaxPub(DT) 6724 (Bom-HC)
29-Dec-2025 -- Section : 68 143(1) 147 148 --
Kol-Trib --
Narmada Commodities Trading (P) Ltd. v. ITO  Assessee Appeal Partly Allowed
ITA No. 1975 and 1976/KOL/2024
2025 TaxPub(DT) 6719 (Kol-Trib)
29-Dec-2025 -- Section : 40A(7) 43(2) 40A(7)(b) 80P --
Bang-Trib --
Gurumachideva Vividhoddesha Sahakara Sangha Ltd. v. ITO  Assessee Appeal Allowed
ITA No. 1345/Bang/2024
2025 TaxPub(DT) 6705 (Bang-Trib)
29-Dec-2025 -- Section : 40A(3) 133(6) --
Del-Trib --
Sabha Chand v. ITO  Assessee Appeal Partly Allowed
ITA No. 2790/DEL/2022
2025 TaxPub(DT) 6592 (Del-Trib)
29-Dec-2025 -- Section : 143(3) 147 40A(3) 147/148 133(6) 143(3)/147 148 --
Rkt-Trib --
Rajeshkumar Maheshbhai Manek v. ITO  Appeal Allowed
ITA No. 155/RJT/2024
2025 TaxPub(DT) 6586 (Rkt-Trib)
29-Dec-2025 -- Section : 250 145(3) 143(3) 144B --
Panaji-Trib --
Delhi Best Collection v. ITO  Appeal Dismissed
ITA Nos. 065/PAN/2025
2025 TaxPub(DT) 6556 (Panaji-Trib)
29-Dec-2025 -- Section : 250 143(1) 11 11(1)(a) 12A 139(1) 143(1)(a) 143(2) --
Rkt-Trib --
Kalyan Education & Charitable Trust v. ITO (E)  Assessee Appeal Allowed
ITA No. 252/RJT/2024
2025 TaxPub(DT) 6447 (Rkt-Trib)
29-Dec-2025 -- Section : 143(3) 147 139(1) 132 148 142(1) 132(4) 69A 131 145(3) 68 144B 115BBE --
Ahd-Trib --
Faridabanu Faridmiya Shaikh v. ACIT  Revenue Appeal Dismissed
IT Appeal Nos. 679 to 681 and 871 to 873 (Ahd.) of 2025
2025 TaxPub(DT) 6285 (Ahd-Trib)
29-Dec-2025 -- Section : 250 154 115JAA 115-O 115JB 115JAA(2A) 237 244A 115O 143(1) 10 115O(1) 115O(1A) --
Kol-Trib --
Universal Trading Co. Ltd. v. DCIT  Assessee Appeal Partly Allowed
ITA No. 223/KOL/2025
2025 TaxPub(DT) 6234 (Kol-Trib)
29-Dec-2025 -- Section : 250 143(3) 147 148 143(2) 142(1) 50C 112 --
Mum-Trib --
Tushar Enterprises v. ITO  Assessee Appeal Partly Allowed
ITA No. 2542/MUM/2024
2025 TaxPub(DT) 6232 (Mum-Trib)
29-Dec-2025 -- Section : 22 23(1)(a) 23(1)(b) 260A 143(3) --
Bom-HC --
Tivoli Investment & Trading Co. (P) Ltd. v. Asstt. CIT & Anr.  In Favour of Revenue
Income Tax Appeal No. 5 of 2004 with Income Tax Appeal No. 62 of 2004
2025 TaxPub(DT) 6229 (Bom-HC)
29-Dec-2025 -- Section : 50(B) (3) 270A 115BBE 143(3) 186 50B --
Chen-Trib --
Asstt. CIT v. Prudential Sugar Corpn. Ltd.  Revenue Appeal Dismissed
ITA No. 2298/Chny/2024
2025 TaxPub(DT) 6212 (Chen-Trib)
29-Dec-2025 -- Section : 147 144B 115JB 143(2) 143(3) 144C(3) 154 148 32AC 115JAA 115BBD 250 151 801 --
Mum-Trib --
Tata Motors Ltd. v. DCIT  Assessee Appeal Allowed
ITA No. 3511/MUM/2025 and ITA No. 3512/MUM/2025
2025 TaxPub(DT) 6207 (Mum-Trib)
29-Dec-2025 -- Section : 153A 143(3) 115BBC 68 132(1) 142(1) 139 143(2) 153A(1)(b) 12A 115BC 115BBC(3) --
Chd-Trib --
Surya World Educational Research & Charitable Institute v. DCIT  Assessee Appeal Partly Allowed
ITA No. 877/Chd/2018
2025 TaxPub(DT) 6201 (Chd-Trib)
29-Dec-2025 -- Section : 133(6) 40A(2)(b) 40(A)(2) --
Mum-Trib --
Precision Shapes v. ITO  Assessee Appeal Allowed
ITA No. 2299/MUM/2025
2025 TaxPub(DT) 6115 (Mum-Trib)
29-Dec-2025 -- Section : 260A 143(2) 144 68 46 --
MP-HC --
Pr. CIT v. Parametric Trading (P) Ltd.  Appeal Dismissed
Income Tax Appeal No. 120 of 2023
2025 TaxPub(DT) 6111 (MP-HC)
29-Dec-2025 -- Section : 147 148 69 271F --
Mum-Trib --
Pallavi Avadhut Dhage v. ITO  Assessee Appeal Allowed
ITA No. 6006/Mum/2024
2025 TaxPub(DT) 6108 (Mum-Trib)
29-Dec-2025 -- Section : 263 --
Mum-Trib --
HBS View (P) Ltd. v. PCIT  Assessee Appeal Dismissed
ITA No. 2246/Mum/2024
2025 TaxPub(DT) 6061 (Mum-Trib)
29-Dec-2025 -- Section : 132 153C 153C(1) 153-C 132-A 153-A 153A 132A 153C(1)) --
Del-HC --
R.L. Allied Industries v. ITO  Appeal Dismissed
ITA No. 772/2019
2025 TaxPub(DT) 5881 (Del-HC)
29-Dec-2025 -- Section : 143(3) 145(3) 37 --
Del-Trib --
Experion Developers (P) Ltd. v. ACIT  Assessee Appeal Allowed
ITA No. 1367/Del/2017
2025 TaxPub(DT) 5783 (Del-Trib)
29-Dec-2025 -- Section : 250 147 148 143(3) 142(1) --
Mum-Trib --
Kamal Jajoo v. DCIT  Assessee Appeal Partly Allowed
ITA No. 5267/Mum/2024
2025 TaxPub(DT) 5510 (Mum-Trib)
29-Dec-2025 -- Section : 147 144B 69A 139 148 142(1) --
Rkt-Trib --
Dineshbhai Haribhai Soni v. ITO  Assessee Appeal Allowed
ITA No. 24/RJT/2024
2025 TaxPub(DT) 5468 (Rkt-Trib)
29-Dec-2025 -- Section : 43(1) 43(6) 28 32 35 47 35AD --
Mad-HC --
Sundaram Spinning Mills (P) Ltd. v. CIT  In Favour of Assessee
TCA Nos. 586 & 587 of 2011
2025 TaxPub(DT) 5386 (Mad-HC)
29-Dec-2025 -- Section : 260A 263 56(2)(x) 43B 143(3) 50C --
Cal-HC --
Pr. CIT v. Britannia Industries Ltd.
ITAT/70/2025, IA No. GA/2/2025
2025 TaxPub(DT) 5351 (Cal-HC)
29-Dec-2025 -- Section : 147 148 144B 151 143(3) --
Ahd-Trib --
ITO v. Deepa Rajendrakumar Agrawal  Revenue Appeal Dismissed
ITA No. 2205 & 2206/Ahd/2024
2025 TaxPub(DT) 5247 (Ahd-Trib)
29-Dec-2025 -- Section : 133(6) 68 142(1) 144B 143(2) --
Del-Trib --
ITO v. Bhuvan Sharma  Revenue Appeal Dismissed
ITA No. 2178/Del/2023
2025 TaxPub(DT) 5003 (Del-Trib)
29-Dec-2025 -- Section : 80P(2)(d) 263 260A 143(1)(a) 143(3) 143(3A) 194A(3)(v) 80P(4) 56 2(u) 22(1b) (2 --
Guj-HC --
Pr. CIT v. Rajkot Lodhika Sahakari Kharid Vechan Sangh Ltd.  In Favour of Assessee
R/Tax Appeal No. 154 of 2025
2025 TaxPub(DT) 4834 (Guj-HC)
29-Dec-2025 -- Section : 34 153C 69C 132(4) --
Bang-Trib --
Asstt. CIT v. Rohan Corpn. India (P) Ltd.  Revenue Appeal Dismissed
ITA Nos. 2329 and 2330/Bang/2024
2025 TaxPub(DT) 4825 (Bang-Trib)
29-Dec-2025 -- Section : 250 145(3) 143(3) --
Ahd-Trib --
DRA S & P Jt. Venture v. DCIT  Assessee Appeal Allowed
ITA No. 278/Ahd/2024
2025 TaxPub(DT) 4803 (Ahd-Trib)
29-Dec-2025 -- Section : 143(1) 12A 11/12A 143(1)(a) 10(23C) --
Kol-Trib --
DCIT v. BP Poddar Foundation for Education  Revenue Appeal Dismissed
ITA No. 637/KOL/2025
2025 TaxPub(DT) 4792 (Kol-Trib)
29-Dec-2025 -- Section : 250 143(3) 69A 115BBE --
Srt-Trib --
Singapalli Rajgopal Rao v. ITO  Assessee Appeal Partly Allowed
ITA No. 111/SRT/2025
2025 TaxPub(DT) 4750 (Srt-Trib)
29-Dec-2025 -- Section : 147 69A 250 148 --
Hyd-Trib --
Venkata Reddy Aavula v. ITO  Assessee Appeal Allowed
ITA No. 1289/Hyd/2024
2025 TaxPub(DT) 4749 (Hyd-Trib)
29-Dec-2025 -- Section : 154 96 46 105(1) 194LA 105(3) --
Raipur Bench --
Sanjay Kumar Baid Arihant Bearing & Mill Stores v. ITO  Assessee Appeal Dismissed
ITA No. 57/RPR/2025
2025 TaxPub(DT) 4738 (Raipur Bench)
29-Dec-2025 -- Section : 143(3) 147 56(2)(via) 148 151 148A 144B 139(1) 149(1)(b) 151(1)(ii) 149(1)(a) 3 --
Mum-Trib --
Rising Star Investment v. ITO  Assessee Appeal Allowed
ITA No. 186/MUM/2025
2025 TaxPub(DT) 4734 (Mum-Trib)
29-Dec-2025 -- Section : 148 50C 147 142(1) --
Ahd-Trib --
Rinki Shashikant Gandhi v. ACIT  Assessee Appeal Dismissed
ITA No. 2003/Ahd/2024
2025 TaxPub(DT) 4733 (Ahd-Trib)
29-Dec-2025 -- Section : 80P 143(1) 143(2) 56 80P(2)(a) 80P(4) 2(n) 2(19) --
Pune-Trib --
Vijay Sahakari Pat Sanstha Ltd. v. ITO  Assessee Appeal Allowed
ITA No. 90/PUN/2025
2025 TaxPub(DT) 4713 (Pune-Trib)
29-Dec-2025 -- Section : 271(1)(c) 271F 148 69A 132 147 142(1) --
Ahd-Trib --
Upenkumar Amrutji Vihol v. ITO  Assessee Appeal Allowed
ITA Nos. 554 to 556/Ahd/2025
2025 TaxPub(DT) 4709 (Ahd-Trib)
29-Dec-2025 -- Section : 250 143(3) 144B 14A 201(1A) 147 154 14A(1) --
Del-Trib --
NTPC Ltd. v. DCIT  Assessee Appeal Partly Allowed
ITA No. 4953/Del/2024
2025 TaxPub(DT) 4699 (Del-Trib)
29-Dec-2025 -- Section : 250 37(1) 68 147 143(2) 142(1) 143(3) --
Coch-Trib --
Navdeep Educational Trust v. ACIT  Assessee Appeal Partly Allowed
ITA No. 324/Coch/2024
2025 TaxPub(DT) 4696 (Coch-Trib)
29-Dec-2025 -- Section : 68 143(2) 151 148 144 250 133(6) --
Mum-Trib --
Let’s Talk Institute (P) Ltd. v. ITO  Assessee Appeal Allowed
ITA No. 2138/MUM/2024
2025 TaxPub(DT) 4685 (Mum-Trib)
29-Dec-2025 -- Section : 147 144C(13) 144C(5) 132 148 142(1) 69A 10(34) 144C(1) 80C 151 151(ii) 148A 1 --
Hyd-Trib --
Iqbal Ali Jaweed v. ITO  Assessee Appeal Allowed
ITA Nos. 447 & 448/Hyd/2024
2025 TaxPub(DT) 4666 (Hyd-Trib)
29-Dec-2025 -- Section : 11 25 142(1) 2(15) 12A 147 10(230) --
Mum-Trib --
Insurance Brokers Association of India v. ITO (E)  Assessee Appeal Allowed
ITA Nos. 3955/Mum/2024 and 3958/Mum/2024
2025 TaxPub(DT) 4664 (Mum-Trib)
29-Dec-2025 -- Section : 147/144B 148/148A 151 148) 148A(b) 148A(d) 151A/CBDT 145(3) 143(2) 144B 68 148A --
Del-Trib --
ITO v. B.C. Enterprises  Revenue Appeal Dismissed Assessee Appeal Allowed
ITA No. 4975/Del/2024, C.O. No. 7/Del/2024 (Arising out of ITA No. 4975/Del/2024)
2025 TaxPub(DT) 4662 (Del-Trib)
29-Dec-2025 -- Section : 144 271(1)(c) 250(6) 11 68 143(3) 147 13(3) --
Del-Trib --
ITO (E) v. Patronage Welfare & Educational Society  Revenue Appeal Dismissed
ITA Nos. 3633 & 4493/DEL/2017
2025 TaxPub(DT) 4660 (Del-Trib)
29-Dec-2025 -- Section : 260A 206AA 90(2) 4 5 195 --
Guj-HC --
CIT v. Adani Wilmar Ltd.  In Favour of Assessee
R/Tax Appeal Nos. 514 to 523 of 2024
2025 TaxPub(DT) 4639 (Guj-HC)
29-Dec-2025 -- Section : 148A(d) 148A(b) 131 143(3) 148(d) --
Cal-HC --
Castle Suppliers (P) Ltd. & Anr. v. UOI & Ors.  
WPO/1132/2024
2025 TaxPub(DT) 4634 (Cal-HC)
29-Dec-2025 -- Section : 54B 143 2 148 147 115AD 2(14) 45 143(3) 143(1) 143(2) 142(1) --
Guj-HC --
Aditya Hemang Patel v. ITO
R/Special Civil Application No. 4889 of 2022
2025 TaxPub(DT) 4620 (Guj-HC)
29-Dec-2025 -- Section : 153A 132(1) 143(2) 142(1) 69A 131(1A) 132(c) 132(4) 269ST 250 143(3) --
Del-Trib --
ACIT v. Honey Arora  Revenue Appeal Dismissed
ITA Nos. 914 to 918/DEL/2025
2025 TaxPub(DT) 4618 (Del-Trib)
29-Dec-2025 -- Section : 12AB 13(1)(b) 11 12AB(4) 12A(1) --
Ahd-Trib --
Leuva Patidar Samaj Seva Trust v. CIT(E)  Assessee Appeal Allowed
ITA No. 1082/Ahd/2024
2025 TaxPub(DT) 4578 (Ahd-Trib)
29-Dec-2025 -- Section : 143(3) 147 68 10(38) 148 133(6) 69C --
Mum-Trib --
Varshaben Laherikant Bhadra v. ITO  Assessee Appeal Allowed
ITA No. 1665/Mum/2024
2025 TaxPub(DT) 4531 (Mum-Trib)
29-Dec-2025 -- Section : 263 143(3) 143(2) 143(1) 142(1) --
Del-Trib --
Umesh Garg v. ITO  Assessee Appeal Allowed
ITA No. 2832/Del/2016
2025 TaxPub(DT) 4525 (Del-Trib)
29-Dec-2025 -- Section : 143(1) 115JB 32 --
Mad-HC --
CIT v. Sakthi Sugars Ltd.  Appeal Dismissed
Tax Case Appeal No. 1002 of 2010
2025 TaxPub(DT) 4516 (Mad-HC)
29-Dec-2025 -- Section : 260A 80-1A 115JB --
Cal-HC --
Pr. CIT v. Birla Corpn. Ltd.  Petition Closed
ITAT/46/2025, IA No. GA/2/2025
2025 TaxPub(DT) 4465 (Cal-HC)
29-Dec-2025 -- Section : 143(1) 250 199 199(1) 199(3) 234B 115JAA(4) ii(2)(a) 8(4) 13 --
Mum-Trib --
Milaha Integrated Maritme & Logistics v. Dy. CIT  Assessee Appeal Allowed
ITA No. 6701/MUM/2024
2025 TaxPub(DT) 4459 (Mum-Trib)
29-Dec-2025 -- Section : 260A 246 172 40A(2)(b) 92E --
Guj-HC --
Patidar Exports (P) Ltd. v. ITO  In Favour of Assessee
R/Tax Appeal No. 1141 of 2024
2025 TaxPub(DT) 4452 (Guj-HC)
29-Dec-2025 -- Section : 143(1) 147 68 148 151(1) 143(3) 151(2) 234B 271(1) 131 --
Pune-Trib --
DCIT v. Parth Multitrade (P) Ltd.  Revenue Appeal and Assessee Appeal Allowed
ITA No. 1345/PUN/2024
2025 TaxPub(DT) 4450 (Pune-Trib)
29-Dec-2025 -- Section : 69 148 69A 151 148A(b) 148A(d) 149 3(1) 149(1)(b) 2 149(1)(a) --
Mum-Trib --
Nayna Ashok Shah v. ITO  Assessee Appeal Allowed
ITA No. 6247/Mum/2024
2025 TaxPub(DT) 4434 (Mum-Trib)
29-Dec-2025 -- Section : 147 148 2(14) 69 143(3) 250 250(6) --
Pune-Trib --
Ananda Kondu Akhade v. ITO  Assessee Appeal Allowed
ITA No. 31/PUN/2025
2025 TaxPub(DT) 4431 (Pune-Trib)
29-Dec-2025 -- Section : 143(3) 37(1) 28(1) 30 36(2) 10 10(1) --
Mum-Trib --
Mahakoshal Refractories (P) Ltd. v. ITO  Assessee Appeal Allowed
ITA No. 930/MUM/2025
2025 TaxPub(DT) 4417 (Mum-Trib)
29-Dec-2025 -- Section : 250 154 143(1)(a) 11(2) 234B 119(2)(b) 11(1)(a) 139(1) 17 148 139(4) 13(9) --
Ctk-Trib --
Gram Vikas Trust v. ITO (E)  Assessee Appeal Allowed
ITA Nos. 436 & 437/CTK/2024
2025 TaxPub(DT) 4389 (Ctk-Trib)
29-Dec-2025 -- Section : 263 143(3) 144C(3) 80IA 115JB 92CA(3) 80-IA --
Ahd-Trib --
GFL Ltd. v. Pr. CIT  Assessee Appeal Allowed
ITA No. 210/Ahd/2022
2025 TaxPub(DT) 4382 (Ahd-Trib)
29-Dec-2025 -- Section : 250 69A 245D(3) 132 132A 153A --
Del-Trib --
Dy. CIT v. Harjeet Singh  Revenue Appeal Dismissed
ITA No. 1683/DEL/2021, ITA No. 1684/DEL/2021, C.O. No. 153/Del/2022 (Arising out of ITA No. 153/Del/2021), C.O. No. 154/Del/2022 (Arising out of ITA No. 154/Del/2021), ITA No. 2478/DEL/2023 and ITA No. 2479/DEL/2023
2025 TaxPub(DT) 4374 (Del-Trib)
29-Dec-2025 -- Section : 132 245D(1) 245D(2C) 245D(4) 245C 245D(2B) 245C(1) 245D(6) 245B(3) 132(4) 143(1) --
Mad-HC --
Kamala Selvaraj v. Income Tax Settlement Commission  Appeal Allowed
W.A. No. 2443 of 2021
2025 TaxPub(DT) 4373 (Mad-HC)
29-Dec-2025 -- Section : 234A --
Bang-Trib --
Bostik India (P) Ltd. v. DCIT/ACIT  Assessee Appeal Allowed
IT(TP)A No. 2472/Bang/2024
2025 TaxPub(DT) 4346 (Bang-Trib)
29-Dec-2025 -- Section : 250 132 153A 276CC 115JB 142(1) 37(1) 14A --
Mum-Trib --
Birla Infrastructure Ltd. v. DCIT  Assessee Appeal Allowed
ITA No. 3907/MUM/2023
2025 TaxPub(DT) 4345 (Mum-Trib)
29-Dec-2025 -- Section : 250 147 148A(d) 148A(b) 251(2) 234A 234F 139 80P 139(1) 148(2) 147(a) 34 143( --
Jp-Trib --
Balithal Gram Seva Sahakari Samiti Ltd. v. ITO  Assessee Appeal Allowed
ITA No. 1306/JPR/2024
2025 TaxPub(DT) 4340 (Jp-Trib)
29-Dec-2025 -- Section : 68 --
Mum-Trib --
Asha Himmat Bhadra v. DCIT  Assessee Appeal Allowed
ITA No. 2154/MUM/2024
2025 TaxPub(DT) 4332 (Mum-Trib)
29-Dec-2025 -- Section : 154 143(1) 244A --
Mum-Trib --
Matrix Publicities & Media India (P) Ltd. v. DCIT  Assessee Appeal Allowed
ITA No. 6769/Mum/2024
2025 TaxPub(DT) 4316 (Mum-Trib)
29-Dec-2025 -- Section : 143(3) 148 269SS 271D 274 132(4) 273B 132(4A) 276SS --
Pune-Trib --
ACIT v. Mantra Properties  Revenue Appeal Allowed
ITA No. 2116/PUN/2024
2025 TaxPub(DT) 4289 (Pune-Trib)
29-Dec-2025 -- Section : 250 36(1)(via) 36(1)(vii) (36) --
Srt-Trib --
ITO v. Sutex Co-operative Bank Ltd.  Revenue Appeal Dismissed
ITA No. 780/SRT/2024
2025 TaxPub(DT) 4243 (Srt-Trib)
29-Dec-2025 -- Section : 147 144B 132(4) 148A(b) 148A(d) 115BBE 68 133(6) --
Ahd-Trib --
ACIT v. Leela News Network (P) Ltd.  Revenue Appeal Dismissed
ITA No. 1714/Ahd/2024
2025 TaxPub(DT) 4233 (Ahd-Trib)
29-Dec-2025 -- Section : 12AB 12(1) 80G 80G(5)(iv) --
Jp-Trib --
Tharwani & Gurnani Foundation v. CIT(E)  Assessee Appeal Allowed
ITA Nos. 331 & 332/JP/2025 U/S 12AB & 80G of the Act
2025 TaxPub(DT) 4232 (Jp-Trib)
29-Dec-2025 -- Section : 147 148 142(1) 68 115BBE 147/144 --
Raipur Bench --
Sunita Gupta v. Asstt. CIT  Assessee Appeal Dismissed
ITA No. 136/RPR/2025
2025 TaxPub(DT) 4226 (Raipur Bench)
29-Dec-2025 -- Section : 250 10 33(4) 250(4) --
Raipur Bench --
Subedar Pathak v. Asstt. CIT  Assessee Appeal Allowed
ITA No. 338/RPR/2025
2025 TaxPub(DT) 4223 (Raipur Bench)
29-Dec-2025 -- Section : 132 153C 143(3) 153A --
Hyd-Trib --
ACIT v. Shakila Baig  Revenue Appeal Allowed
ITA. No. 515/Hyd/2022
2025 TaxPub(DT) 4185 (Hyd-Trib)
29-Dec-2025 -- Section : 12A 11 143(3) 263 12AA 260A 11(2) 11(2)(a) --
Coch-Trib --
Save A Family Plan (India) v. Dy. CIT  Assessee Appeal Dismissed
ITA No. 138/Coch/2020
2025 TaxPub(DT) 4179 (Coch-Trib)
29-Dec-2025 -- Section : 2(22)(e) 153C --
Bang-Trib --
HM Venkatappa v. Dy. CIT  Assessee Appeal Allowed
ITA No. 2176/Bang/2024
2025 TaxPub(DT) 4130 (Bang-Trib)
29-Dec-2025 -- Section : 11 143(1) 154 12A/12AA 119(2)(b) --
Ahd-Trib --
ASH Education Trust v. Dy. CIT  Assessee Appeal Allowed
ITA Nos. 1830 & 1831/Ahd/2024
2025 TaxPub(DT) 4121 (Ahd-Trib)
29-Dec-2025 -- Section : 270A 35(2AB) 143(3) 144B 143(2) 274 139(1) 139(4) 139(5) 271(1)(c) --
Del-Trib --
Akums Drugs & Pharmaceuticals Ltd. v. Asstt./Dy. CIT  Assessee Appeal Allowed
ITA No. 5111/Del/2024
2025 TaxPub(DT) 4118 (Del-Trib)
29-Dec-2025 -- Section : 132(4) 153C 143(2) 142(1) 69 --
Hyd-Trib --
Devaram Srinivasa Reddy v. DCIT  Assessee Appeal Dismissed
ITA No. 698/Hyd/2024, ITA No. 699/Hyd/2024
2025 TaxPub(DT) 4116 (Hyd-Trib)
29-Dec-2025 -- Section : 250 144 147 56 --
Mum-Trib --
Rekha Shah v. National Faceless Appeal Centre (NFAC) /ITO  Assessee Appeal Allowed
ITA No. 2311/Mum/2025
2025 TaxPub(DT) 4109 (Mum-Trib)
29-Dec-2025 -- Section : 250 80P(2)(d) 143(1) 57 22 5(c) 194A(3)(v) 80P(4) 56 5(b) 80P(1) 3 22(1)(b) --
Mum-Trib --
Mhatre Palace CHSL v. National E-Assessment Centre  Assessee Appeal Allowed
ITA No. 887/Mum/2025
2025 TaxPub(DT) 4063 (Mum-Trib)
29-Dec-2025 -- Section : 133A 131 144 69A --
Pune-Trib --
Manoj Diwakar Patane v. ITO  Assessee Appeal Allowed
ITA No. 437/PUN/2024 and ITA No. 711/PUN/2024
2025 TaxPub(DT) 4060 (Pune-Trib)
29-Dec-2025 -- Section : 148A 149 10 10(38) --
Del-HC --
Manjeet Kaur Duggal v. ITO  Application Disposed
W.P. (C) No. 3405/2023 & CM Appl. 13157/2023
2025 TaxPub(DT) 4059 (Del-HC)
29-Dec-2025 -- Section : 11 143(1) 11(1) 11(1)(i) 11(1)(ii) 12A 154 --
Pune-Trib --
Lions Nab Community Eyecare Centre v. DCIT  Assessee Appeal Dismissed
ITA No. 257/PUN/2022
2025 TaxPub(DT) 4052 (Pune-Trib)
29-Dec-2025 -- Section : 143(3) 139 148 44AB 143(2) 145(3) 151 68 --
Ahd-Trib --
Vinodkumarbabulaldugar v. ITO  Assessee Appeal Allowed
ITA Nos. 131 & 132/AHD/2024 and ITA No. 753/AHD/2024
2025 TaxPub(DT) 4050 (Ahd-Trib)
29-Dec-2025 -- Section : 143 142 144B 143(3) --
Guj-HC --
Junedbhai Abdulgani Memon v. National E-Assessment Centre & Ors.
R/Special Civil Application No. 1180 of 2022
2025 TaxPub(DT) 4049 (Guj-HC)
29-Dec-2025 -- Section : 143(3) 250 153C 68 69C --
Del-Trib --
KHEC (India) (P) Ltd. v. ITO  Assessee Appeal Allowed
ITA No. 3064/Del/2024
2025 TaxPub(DT) 4043 (Del-Trib)
29-Dec-2025 -- Section : 69A 80P 68/69A --
Pune-Trib --
ITO v. Annapurna Mahila Co-op. Credit Society Ltd.  Revenue Appeal Dismissed
ITA No. 2117/PUN/2024
2025 TaxPub(DT) 4023 (Pune-Trib)
26-Dec-2025 -- Rule 142(1A)...
2025 TaxPub(GST) 3677 (Del-HC) Zeta International v. The Additional Director , Del-HC
W.P. (C) 17220/2025 & CM Appl. 70826/2025
26-Dec-2025 -- Section 74 Section 50(1) Section 73 Section 128 Section 128A Rule 142(4)...
2025 TaxPub(GST) 3675 (Mad-HC) Velan Hotels Ltd., Rep. by its Executive Director Mr. M.R. Gautham v. The Government of Tamil Nadu Commercial Taxes, The Assistant Commissioner (ST), Tirupur , Mad-HC
W.P. No. 14694 of 2025 and WMP No. 16586 of 2025
26-Dec-2025 -- Section 83(1) Section 122 Section 83(2) Rule 159...
2025 TaxPub(GST) 3672 (Tel-HC) M/s. A1 Adil Traders v. Union of India , Tel-HC
Writ Petition No. 3871 of 2025
26-Dec-2025 -- ...
2025 TaxPub(GST) 3671 (All-HC) Ujjawal Enterprises & Anr. v. State of U.P. & Ors. , All-HC
Writ (C) No. 39637 of 2025
26-Dec-2025 -- Section 74 Rule 86-B...
2025 TaxPub(GST) 3670 (Mad-HC) Hind Aluminium Company represented by its Proprietor Mr. Mohanan Gnanasekar v. The State Tax Officer, The Assistant Commissioner (ST), Hosur , Mad-HC
W.P. No. 42380 of 2025 and W.M.P. Nos. 47360 to 47362 of 2025
26-Dec-2025 -- Section 74 Section 73 Section 128A...
2025 TaxPub(GST) 3669 (Mad-HC) Apple Pharmacy Represented by its Proprietor M. Raja v. The Assistant Commissioner (ST), Coimbatore , Mad-HC
W.P. No. 43620 of 2025 and W.M.P. Nos. 48730 & 48731 of 2025
26-Dec-2025 -- Section 6(2)(b)...
2025 TaxPub(GST) 3665 (SC) Sree UGCL Projects Ltd. & Anr. v. Addl. Director (Directorate General of GST Intelligence) & Anr. , SC
Special Leave to Appeal (C) No(s). 30756/2025
26-Dec-2025 -- Section 129(1)(a) Section 129(1)(b)...
2025 TaxPub(GST) 3661 (All-HC) M/s Siddhi Vinayak Footwear v. State of Uttar Pradesh & Anr. , All-HC
Writ Tax No. 6483 of 2025
26-Dec-2025 -- ...
2025 TaxPub(GST) 3658 (Mad-HC) Rajkumar Rope Merchant Represented by its Proprietor Mr. Palani Kandhan v. The State Tax Officer (FAC), Tamil Nadu , Mad-HC
WP No. 42643 of 2025 and WMP Nos. 47703, 47705 & 47694 of 2025
26-Dec-2025 -- Section 73 Section 75(7)...
2025 TaxPub(GST) 3657 (All-HC) M/s R.A.A. Builders & Developers v. Commissioner of Commercial Tax & Ors. , All-HC
Writ Tax No. 1919 of 2025
26-Dec-2025 -- Section 73(9) Section 75(4)...
2025 TaxPub(GST) 3655 (Cal-HC) Parakh Consulting LLP v. The State of West Bengal & Ors. , Cal-HC
WPA 2206 of 2025
26-Dec-2025 -- Section 73 Section 75(5)...
2025 TaxPub(GST) 3651 (Guj-HC) Nehru Foundation For Development Centre For Environment Education Society v. Union of India & Anr. , Guj-HC
R/Special Civil Application No. 4485 of 2024
26-Dec-2025 -- Section 73...
2025 TaxPub(GST) 3646 (Del-HC) Ms. Jamil Trading Co. Thrg Proprietor Mr. Jamil Ahmed v. Union of India Thrg The Secretary Ministry of Finance & Ors. , Del-HC
W.P. (C) 10513/2025 & CM Appl. 43625/2025
26-Dec-2025 -- ...
2025 TaxPub(GST) 3641 (Bom-HC) Manjunath Human Resources v. Commr. of CGST & CE , Bom-HC
Writ Petition No. 13188 of 2025
26-Dec-2025 -- Section 107 Section 39 Section 29...
2025 TaxPub(GST) 3639 (Guj-HC) Setu Joy Private Limited Through Director Mukeshbhai Kantilal Shah v. State of Gujarat & Ors. , Guj-HC
R/Special Civil Application No. 10970 of 2025
26-Dec-2025 -- ...
2025 TaxPub(GST) 3635 (All-HC) Malikhan Singh v. State of U.P. & Ors. , All-HC
Writ - A No. 15409 of 2025
26-Dec-2025 -- Section 6(2)(b) Rule 142(4)...
2025 TaxPub(GST) 3623 (MP-HC) Kale Khan Through Its Proprietor Shri Kale Khan v. Union of India & Ors. , MP-HC
Writ Petition No. 44131 of 2025
26-Dec-2025 -- Section 107 Section 74(9) Section 74(12) Rule 142(5) Rule 2017...
2025 TaxPub(GST) 3617 (Cal-HC) Indrani Dhar & Anr. v. The State of West Bengal & Ors. , Cal-HC
WPA 20674 of 2025
26-Dec-2025 -- Section 168A Section (2) Section 73...
2025 TaxPub(GST) 3616 (Mad-HC) Indra v. The Deputy State Tax Officer (ST), Theni – 1, The State of Tamil Nadu, The Union of India , Mad-HC
W.P. (MD) No. 32337 of 2025 and W.M.P. (MD) Nos. 25440 and 25441 of 2025
26-Dec-2025 -- Section 168A Section 73 Section 73(1) Section 73(9) Section 73(10) Section 107 Rule 142(5)...
2025 TaxPub(GST) 3606 (Karn-HC) Goleer Hanumanthiah Krishnegowda v. The Assistant Commissioner of Commercial Tax, Tumkur, Central Board of Indirect Taxes & Customs, Government of Karnataka , Karn-HC
Writ Petition No. 21917 of 2025 (T-RES)
26-Dec-2025 -- Section 73 Section 107...
2025 TaxPub(GST) 3603 (All-HC) Gangotri Engineers Thru. Proprietor Rajeev Pandey v. State of U.P. Thru. Addl. Chief Secy. State Tax LKO & Ors. , All-HC
Writ Tax No. 1175 of 2025
26-Dec-2025 -- Section 16 Rule 21(e)-person...
2025 TaxPub(GST) 3600 (Bom-HC) Florida Solvent Pvt Ltd. v. The Superintendent Range II, Thane & Anr. , Bom-HC
Writ Petition No. 4109 of 2025
26-Dec-2025 -- Section 39 Section 107...
2025 TaxPub(GST) 3599 (Del-HC) Eves Fashion v. Union of India & Ors. , Del-HC
W.P. (C) 17991/2025
26-Dec-2025 -- Section 75(7)...
2025 TaxPub(GST) 3596 (All-HC) M/s Chaurasiya Zarda Bhandar Thru. Proprietor Rakesh Chaurasiya & Anr. v. State of U.P. Thru. Commossioner State Tax LKO. & Ors. , All-HC
Writ Tax No. 1336 of 2025
26-Dec-2025 -- Rule 86A...
2025 TaxPub(GST) 3590 (Bom-HC) Asier Metals Private Limited v. Deputy Commissioner Mumbai Zonal Unit, DGW , Bom-HC
Writ Petition(ST) No. 37210 of 2025
26-Dec-2025 -- Section 73(1) Section 50(1) Section 122(2)(a) Section 16(4)...
2025 TaxPub(GST) 3588 (Mad-HC) Antony Projects v. The Superintendent of GST & Central Excise, Chennai , Mad-HC
W.P. No. 42706 of 2025 and W.M.P. Nos. 47772 and 47774 of 2025
26-Dec-2025 -- Section 83 Section 17 Section 67 Section 67(1) Rule 159(5)...
2025 TaxPub(GST) 3584 (Del-HC) Aashish v. Directorate General of GST Intelligence (DGGI) Hqrs. & Anr. , Del-HC
W.P. (C) 16680/2025
26-Dec-2025 -- Section 130 Section 122 Section 35...
2025 TaxPub(GST) 3519 (All-HC) State of UP v. Addl. Commr. Grade 2 , All-HC
Writ Tax Nos. 609, 611, 614, 618 & 619 of 2024
26-Dec-2025 -- Section 73...
2025 TaxPub(GST) 3515 (All-HC) Shanti Construction & Suppliers v. State of U.P. & Anr. , All-HC
Writ Tax No. 5584 of 2025
26-Dec-2025 -- ...
2025 TaxPub(GST) 3514 (All-HC) Sanjiv Malik v. State of U.P. & Ors. , All-HC
Writ C No. 24767 of 2025
26-Dec-2025 -- ...
2025 TaxPub(GST) 3513 (All-HC) Sanjay Nath Saroj v. State of U.P. & Anr. , All-HC
Writ - A No. 15729 of 2025
26-Dec-2025 -- Section 107...
2025 TaxPub(GST) 3512 (Mad-HC) Salem R.R. Catering Service v. Asstt. CST , Mad-HC
W.P. No. 41020 of 2025 and W.M.P. Nos. 45974, 45981 and 45982 of 2025
26-Dec-2025 -- Section 74...
2025 TaxPub(GST) 3511 (Ori-HC) Sai Sitaram Construction v. STO , Ori-HC
W.P. (C) No. 25270 of 2025
26-Dec-2025 -- Section 130(3) Section 122 Section 74...
2025 TaxPub(GST) 3510 (All-HC) S.A. Iron & Alloys (P) Ltd. v. State of U.P. & Ors. , All-HC
Writ Tax No. 735 of 2023
26-Dec-2025 -- Section 73...
2025 TaxPub(GST) 3509 (Mad-HC) RFK Steels v. STO , Mad-HC
WP No. 36906 of 2025 and WMP No. 41289 of 2025, WMP No. 41291 of 2025
26-Dec-2025 -- Section 74 Section 128-A Section 73 Section 75(2)...
2025 TaxPub(GST) 3507 (Mad-HC) R. Muruganandam (Works Contractor) v. STO , Mad-HC
W.P. Nos. 42667, 42671, 42682, 47727, 47730, 42682, 47745, 47747, 42688, 47752 & 47753 of 2025
26-Dec-2025 -- Section 73 Section 161...
2025 TaxPub(GST) 3503 (Mad-HC) Nabati Food (India) (P) Ltd. v. Asstt. CCT & CE , Mad-HC
W.P. No. 42823 of 2025 and W.M.P. Nos. 47879 and 47880 of 2025
26-Dec-2025 -- Section 54(3) Rule 90(3)...
2025 TaxPub(GST) 3502 (Bom-HC) Mukesh Incense Enterprises (P) Ltd. v. UOI & Ors. , Bom-HC
Writ Petition No. 3238 of 2022
26-Dec-2025 -- Section 73(9) Section 16(5) Section 148...
2025 TaxPub(GST) 3501 (Cal-HC) Mega Basket v. Senior Jt. CST , Cal-HC
WPA 2264 of 2025
26-Dec-2025 -- Section 73...
2025 TaxPub(GST) 3500 (All-HC) Krishi Rakchha Sewa Kendra & Anr. v. UOI & Ors. , All-HC
Writ Tax No. 5747 of 2025
26-Dec-2025 -- Section 107 Section 107(6)...
2025 TaxPub(GST) 3496 (Ori-HC) GAEA Engineers & Contractors (P) Ltd. v. Chief Commr. of CGST & CE , Ori-HC
W.P. (C) No. 25187 of 2025
26-Dec-2025 -- ...
2025 TaxPub(GST) 3494 (AP-HC) Eeya Metals & Alloys (P) Ltd. v. Asstt. CST , AP-HC
Writ Petition No. 27673/2025
26-Dec-2025 -- Section 129(3)...
2025 TaxPub(GST) 3492 (All-HC) Deepam Packaging & Food (P) Ltd. v. Addl. Commr. Grade 2 & Anr. , All-HC
Writ Tax No. 885 of 2023
26-Dec-2025 -- Section 73 Section 107...
2025 TaxPub(GST) 3489 (Cal-HC) Biswas Distributor v. State of West Bengal & Ors. , Cal-HC
WPA 19429 of 2025
26-Dec-2025 -- Section 129(3)...
2025 TaxPub(GST) 3486 (All-HC) Archana Plasmould v. State of UP & Ors. , All-HC
Writ Tax No. 1592 of 2025
26-Dec-2025 -- ...
2025 TaxPub(GST) 3485 (SC) Arav Enterprises v. UOI & Ors. , SC
Special Leave Petition (Civil) Diary No. 50285/2025
26-Dec-2025 -- Section 112 Section 107 Rule 123...
2025 TaxPub(GST) 3484 (Tel-HC) Annai Infra Developers Ltd. v. C.C. & CT , Tel-HC
Writ Petition No. 32612 of 2025