Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 09-Jan-2026 -- Section : 44AD 143(3) 234A 194C 143(2) 142(1) 144 -- Bang-Trib -- Shri Rajaghatta Papanna Revanna v. ITO Assessee Appeal AllowedITA No. 447/Bang/20252026 TaxPub(DT) 140 (Bang-Trib) 09-Jan-2026 -- Section : 260A 92C -- Del-HC -- Pr. Commissioner of Income Tax, Delhi v. M/s. TCK Advisers Pvt. Ltd.ITA 778/2025, CM Appl. 81589/20252025 TaxPub(DT) 9379 (Del-HC) 09-Jan-2026 -- Section : 156 143(3) 220(6) 220(2) -- Cal-HC -- M/s. A.D. Electrosteel Co. Pvt. Ltd. & Anr. v. Union of India & Ors. WPA 28030 of 20252025 TaxPub(DT) 9378 (Cal-HC) 09-Jan-2026 -- Section : 254(2) 254(1) 380 80-IA 143(3) 80-IA(4) 246A 253 35C(2) 260A -- Bom-HC -- Gulermak TPL Joint Venture v. Income Tax Appellate Tribunal & Ors. Petition DisposedWrit Petition (L) Nos. 27894-27895 of 20252025 TaxPub(DT) 7936 (Bom-HC) 09-Jan-2026 -- Section : 11(2) 11(1) 12A(b) 143(2) 139(1) 143(3) 11(5) 119(2)(b) 10B 10B(8) -- Bom-HC -- Columbia Global Center in India v. ITO (E) Petition DisposedWrit Petition (L) No. 23170 of 20252025 TaxPub(DT) 7935 (Bom-HC) 09-Jan-2026 -- Section : 148 151A -- Del-HC -- Yukti Export v. ITOW.P. (C) No. 15024/2025, CM Appl. 61869-71/2025, W.P. (C) 15028/2025, CM Appl. 61880-82/2025, W.P. (C) 15028/2025, CM Appl. 61880-82/2025, W.P. (C) 15104/2025, CM Appl. 62101-03/2025, W.P. (C) 15107/2025, CM Appl. 62105-07/20252025 TaxPub(DT) 7915 (Del-HC) 09-Jan-2026 -- Section : 143(3) 144C 144C(5) 9(1)(vi) 234A 270A 143(2) 142(1) 144C(1) 5(2) 9(1)(i) 92E -- Mum-Trib -- Warner Bros Distributing Inc. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 3411/MUM/20232025 TaxPub(DT) 7914 (Mum-Trib) 09-Jan-2026 -- Section : 260A 37(1) 271(1)(C) -- Del-HC -- Pr. CIT v. Triveni Engineering & Industries Ltd.ITA No. 303/20252025 TaxPub(DT) 7910 (Del-HC) 09-Jan-2026 -- Section : 260A 147 144C 144C(1) 92CA 92CA(3) 92CA(1) 2(23A) 2(22A) 10F 2(23) 143(1) 148 -- Del-HC -- CIT v. Travelport LP.ITA No. 334/2025, CM Appl. 52525/20252025 TaxPub(DT) 7909 (Del-HC) 09-Jan-2026 -- Section : 143(3) 154 92CC -- Del-HC -- Pr. CIT v. FIS Global Business Solutions India (P) Ltd. Appeal DismissedITA No. 306/20252025 TaxPub(DT) 7908 (Del-HC) 09-Jan-2026 -- Section : 260-A 144C(13) 143(3) 144C(4) 143(2) 92CA 153 144BA) 158BA 158BD) 144C(3) -- Karn-HC -- Pr. CIT v. Yokogawa India Ltd. Appeal DismissedIncome Tax Appeal No. 431 of 20222025 TaxPub(DT) 7906 (Karn-HC) 09-Jan-2026 -- Section : 147 69A 88 97 90 91 90(1) 91(4) 89(1)(n) 95(i)(c) 246 264 260A -- Guj-HC -- Tejal Mayur Rao v. Pr. CIT & Ors. Petition DisposedR/Special Civil Application No. 7839 of 20252025 TaxPub(DT) 7900 (Guj-HC) 09-Jan-2026 -- Section : 226(3) 139(4A) 143(3) 144B 13(10) 13(8) 270A 2(15) 11 12A -- Tel-HC -- Spandana Rural & Urban Development Organisation v. Assessment Unit, ITDWrit Petition No. 28734 of 20252025 TaxPub(DT) 7897 (Tel-HC) 09-Jan-2026 -- Section : 148 148A(d) 148A(b) 147 144B 156 149 3 149(1)(b) -- Del-HC -- Sarthak Gupta v. ITO Petition DisposedW.P. (C) No. 597/20232025 TaxPub(DT) 7896 (Del-HC) 09-Jan-2026 -- Section : 254(2) 153A -- Chhattisgarh-HC -- Ram Avtar Agrawal Road Construction (P) Ltd. v. Asstt. CIT Petition DismissedW.P.(T) No. 96 of 20252025 TaxPub(DT) 7894 (Chhattisgarh-HC) 09-Jan-2026 -- Section : 254(2) 143(1) 36 254(1)) 139 36(1) 36(1)(va) 139(1)) 260A -- Bom-HC -- Rajkumar Laxminarayan Kanojiya v. Dy. CITWrit Petition (L) No. 24647 of 20252025 TaxPub(DT) 7893 (Bom-HC) 09-Jan-2026 -- Section : 260A 14A 254 9(1)(ii) 5 119 -- Del-HC -- Pr. CIT v. Amadeus India (P) Ltd. Appeal DismissedITA No. 511/20252025 TaxPub(DT) 7888 (Del-HC) 09-Jan-2026 -- Section : 260A 143(1) 148 143(3) 147 271 133(6) -- Bom-HC -- Pr. CIT v. Ramelex (P) Ltd. Revenue Appeal DismissedIncome Tax Appeal No. 14 of 20222025 TaxPub(DT) 7887 (Bom-HC) 09-Jan-2026 -- Section : 260A 10AA 14A 92C(4) 2(24) 10-AA 92CC 9(1)(i) 92CD 139 147 154 92D 10B 92-C -- Karn-HC -- Pr. CIT v. Eygbs (India) (P) Ltd. Appeal DismissedITA No. 107 of 2025 C/W ITA No. 106 of 20252025 TaxPub(DT) 7885 (Karn-HC) 09-Jan-2026 -- Section : 133-A 132 142 148 127 127(2)(a) 143(3) 153B 158 127(1) 263 153A -- P&H-HC -- Pawan Kumar Goel & Anr. v. Pr. CIT Application DisposedCWP-9194-2021 (O&M), CWP-5238-2022 (O&M)2025 TaxPub(DT) 7884 (P&H-HC) 09-Jan-2026 -- Section : 143(3) 154 92CA(3) 10A 234B 254 144C(2) 144C(1) 153(2A) 250 153(2A)1 153(3)2 2 -- Tel-HC -- Open Text Corpn. India (P) Ltd. v. Asstt. CIT Writ Petition No. 37108 of 20242025 TaxPub(DT) 7882 (Tel-HC) 09-Jan-2026 -- Section : 528 281 276 278B 141 -- Del-HC -- Nilesh Agarwal & Anr. v. Income Tax OfficeCrl. M.C. 8535/2024 & Crl. M.A. 32574/2024 Stay of Proceedings and Crl. M.C. 8536/2024 & Crl. M.A. 32576/2024 Stay of Proceedings2025 TaxPub(DT) 7880 (Del-HC) 09-Jan-2026 -- Section : 144 147 89(1)(n) 88 97 90 91 90(1) 91(4) 95(i)(c) 246 264 260A -- Guj-HC -- Neelaben Ghanshyambhai Parmar v. Pr. CITR/Special Civil Application Nos. 10560 & 10784 of 20252025 TaxPub(DT) 7879 (Guj-HC) 09-Jan-2026 -- Section : 148 147 195(2) 10A 143(3) 201(1) 92CA 151 44AB 139 142 90 91 35 92E 153 10 -- Karn-HC -- Mphasis Ltd. v. Jt. CIT Petition AllowedWrit Petition No. 51586 of 2019 (T - IT)2025 TaxPub(DT) 7875 (Karn-HC) 09-Jan-2026 -- Section : 119(2)(b) 96 2 139 194 237 239 -- J&K-HC -- Mohd. Sharief & Ors. v. UOI & Ors. Petition DisposedWP(C) No. 2058/20192025 TaxPub(DT) 7874 (J&K-HC) 09-Jan-2026 -- Section : 260A 40A(i) 40(A)(i) 40(a)(i) 195 90(2) 40(a)(ia) 194LB 194LD) 10 115-O 276B 1 -- Del-HC -- Pr. CIT v. Mitsubishi Corpn. (India) (P) Ltd. In Favour of AssesseeITA No. 370/20252025 TaxPub(DT) 7873 (Del-HC) 09-Jan-2026 -- Section : 245-C 153-A 143(2) 142(1) 245C 245B(1) 245BC 245BD 245A(eb) 153-C 132 148 245C -- Del-HC -- Megha Engineering & Infrastructure Ltd. v. Income Tax Settlement Commission & Ors. Petition AllowedW.P. (C) Nos. 3479 & 3710/20212025 TaxPub(DT) 7872 (Del-HC) 09-Jan-2026 -- Section : 143(1) 244A 164 2(29C) 115JB 161 164A 2) 111A 2(29Q) 2C29C) 112A 164/167B -- Rkt-Trib -- Manjar Discretionary Family Trust v. ITO Assessee Appeal AllowedITA No. 164/RJT/20252025 TaxPub(DT) 7870 (Rkt-Trib) 09-Jan-2026 -- Section : 148 148A(d) 148A(b) 148/148A 149(1) 149(1)(b) 151A/CBDT 153C -- Del-HC -- Mahendra Kumar Jhanwar v. ITO Petition DisposedW.P. (C) No. 4154/20232025 TaxPub(DT) 7869 (Del-HC) 09-Jan-2026 -- Section : 12AA 2(15) 8 25 10(26BBB) 11 11(4) 8/section 143(3) 8/25 23 10(23) 263 -- Pune-Trib -- Maharashtra Ex-servicemen Corpn. Ltd. v. CIT(E) Assessee Appeal AllowedITA No. 603/PUN/20252025 TaxPub(DT) 7868 (Pune-Trib) 09-Jan-2026 -- Section : 119(2)(b) 12A 80G 11(1) 139(1) 143(3) -- Bom-HC -- Lakhi Trust v. ITO (E) Petition DisposedWrit Petition No. 2427 of 20252025 TaxPub(DT) 7865 (Bom-HC) 09-Jan-2026 -- Section : 119(2)(b) 12A(1)(b) 143(1) -- Raj-HC -- Khandelwal Vaishya Samaj Charitable Trust v. CIT(E) Petition DisposedD.B. Civil Writ Petition No. 5829/20202025 TaxPub(DT) 7864 (Raj-HC) 09-Jan-2026 -- Section : 143(2) 68 143(3) 156 274 271AAC(1) 246A 220(6) -- Bom-HC -- Kedaara Capital Advisors LLP v. Dy. CIT Petition DisposedWrit Petition (L) No. 29142 of 20252025 TaxPub(DT) 7863 (Bom-HC) 09-Jan-2026 -- Section : 153A 154 225 260 222 264 225(2) -- Mad-HC -- J. Sekar v. Tax Recovery Officer Petition DisposedW.P. No. 18144 of 2025 and W.M.P. Nos. 20314 to 20316 of 20252025 TaxPub(DT) 7861 (Mad-HC) 09-Jan-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. 5039 of 20242025 TaxPub(DT) 7860 (Bom-HC) 09-Jan-2026 -- Section : 115JA 41(1) 148 153A 68 153C -- Mad-HC -- CIT v. India Cements Ltd.TCA Nos. 187 & 188 of 20162025 TaxPub(DT) 7859 (Mad-HC) 09-Jan-2026 -- Section : 260A 37 143(2) 143(1) 32 32(1)(ii) 32(i) 135 33(4) 254(1) -- Mad-HC -- Hinduja Foundries Ltd. v. Asstt. CITTCA Nos. 794 & 795 of 2016 and 798, 800, 801, 802 & 803 of 20182025 TaxPub(DT) 7857 (Mad-HC) 09-Jan-2026 -- Section : 148A(3) 143(1) 148A(1) 151 179 133(6) 68 69C 147 149 132 -- Del-HC -- Harshit Finvest (P) Ltd. v. Asstt. CIT W.P. (C) No. 15210/2025, CM Appl. 62378/20252025 TaxPub(DT) 7855 (Del-HC) 09-Jan-2026 -- Section : 260A 143(3) 143(2) 40(a)(ia) 124(3)(a) 2(7A) 115WD 139 142 115WE 64 64(3) 124( -- Chhattisgarh-HC -- Harish Kumar Chhabada v. Pr. CIT In Favour of RevenueTAXC No. 138 of 20232025 TaxPub(DT) 7852 (Chhattisgarh-HC) 09-Jan-2026 -- Section : 260A 80IA(4) 14A 36(1) 36(10(iii) 80-IA 434 36(1)(iii) -- Guj-HC -- CIT v. Gujarat State Fertilizer & Chemicals Ltd. In Favour of AssesseeR/Tax Appeal Nos. 18, 149 of 2014 with R/Tax Appeal Nos. 900 to 902 of 2018 with R/Tax Appeal No. 239 of 20222025 TaxPub(DT) 7851 (Guj-HC) 09-Jan-2026 -- Section : 276C(2) 139(4) 140-A 140A 140A(3) 11A 277 132(4A) 271(1)(c) 276CC 220 133A 528 -- Mad-HC -- G Square Layout (P) Ltd. v. Dy. CITCrl. O.P. No. 22880 of 2025 and Crl. M.P. Nos. 15624 & 15625 of 20252025 TaxPub(DT) 7849 (Mad-HC) 09-Jan-2026 -- Section : 148 147/144B 47(iv) 47A 155(7B) 147/148 45 154 147(b) 143 139 (1) 92E 133C 4 -- Mad-HC -- Express News Papers (P) Ltd. v. Asstt. CITW.P. Nos. 23676 of 2021 & 9198 of 2022 and W.M.P. Nos. 24921 of 2021 and 8953 & 8954 of 20222025 TaxPub(DT) 7847 (Mad-HC) 08-Jan-2026 -- Section 107... 2026 TaxPub(GST) 23 (Guj-HC) Watech RO Systems Pvt. Limited v. State of Gujarat & Ors. , Guj-HCR/Special Civil Application No. 17459 of 2025 08-Jan-2026 -- Section 130... 2026 TaxPub(GST) 22 (Raj-HC) Venkateshwara Traders v. The Union of India, State of Rajasthan, Assistant Commissioner, Circle B, Ward II Rajasthan , Raj-HCD.B. Civil Writ Petition No. 12413/2025, D.B. Civil Writ Petition No. 12596/2025, D.B. Civil Writ Petition No. 12598/2025 08-Jan-2026 -- ... 2026 TaxPub(GST) 21 (Mad-HC) BY4PETS, Represented by its Partner S. Shyamsundar v. The Commissioner of CGST & Central Excise, The Superintendent Madurai Rural (South) , Mad-HCW.P. (MD) No. 36264 of 2025 08-Jan-2026 -- Section 482 Section 70 Section 69 Section 138 Section 6(2)(b) Section 67(2) Section 132 Section 132(1)(b) Section 438 Section 437(3) Section 438(2)) Section 132(5) Section 135... 2026 TaxPub(GST) 20 (Karn-HC) Sri Akram Pasha v. Senior Intelligence Officer DGGI, Bengaluru , Karn-HCCriminal Petition No. 15066/2025 08-Jan-2026 -- Section 83... 2026 TaxPub(GST) 19 (Mad-HC) M/s. Shri Ram Alloys Rep. by its Proprietrix Smt. Ramila Devi v. The Additional Director General, The Branch Manager Central Bank of India, The Branch Manager, ICICI Bank Ltd., Coimbatore , Mad-HCW.P. No. 41044 of 2025 and W.M.P. Nos. 46001 and 46002 of 2025 08-Jan-2026 -- ... 2026 TaxPub(GST) 18 (AP-HC) Shirdi Sai Enterprises, Represented By The Proprietor Sri Krishna Reddy Soda Door v. The Deputy Assistant Commissioner of State Tax, Andhra Pradesh and State of Andhra Pradesh, Represented By The Secretary, Revenue (CT) Department, Andhra Pradesh , AP-HCWrit Petition No. 26594/2025 08-Jan-2026 -- Section 16 Section 54 Section 2(5) Section 2(6) Section 15(5) Section 5(2) Section 5(3) Section 5(4) Section 3 Section 17 Section 8 Rule 89(4) Rule 89(4)(E)... 2026 TaxPub(GST) 17 (AP-HC) M/s. SEIL Energy India Limited, (Formerly M/s. SEMCORP Energy India Limited) v. The Principal Commissioner of Central Tax, Guntur, The Additional Commissioner of Central Tax GST Appeals, Andhra Pradesh, The Deputy Commissioner of Central Tax, Central G.S.T Division, Nellore, The Union of India , AP-HCW.P. Nos. 21938, 31057, 31060, 31066, 31067, 31068, 31086, 31087, 31089, 31095, 31107, 31111, 31114, 31116, 31119 of 2024 & 14434, 14436, 14439, 28349, 28351, 28354, 28355, 28356, 28362, 28363, 28365 of 2025 08-Jan-2026 -- Section 16(5) Section 161... 2026 TaxPub(GST) 16 (Del-HC) M/s. Sawhney Handloom v. CGST Delhi East Commissionerate & Anr. , Del-HCW.P. (C) No. 17967/2025 08-Jan-2026 -- Section 73 Section 107(6)... 2026 TaxPub(GST) 15 (Cal-HC) RSSG-OT (JV) & Anr. v. Union of India & Ors. , Cal-HCWPA 12113 of 2025 08-Jan-2026 -- Section 74 Section 107 Section 75... 2026 TaxPub(GST) 14 (Mad-HC) RE Sustainability Limited v. State of Madhya Pradesh & Ors. , Mad-HCWrit Petition No. 22309 of 2025 08-Jan-2026 -- Section 50 Section 83 Section 45 Section 74 Section 107 Section 107(6) Section 62 Section 64 Section 73 Section 281B Section 153A Section 86A Rule 86A Rule 86A(1)... 2026 TaxPub(GST) 13 (Karn-HC) RDTMT Steels (India) Private Limited v. The Assistant Commissioner of Commercial Tax (Admin), The Assistant Commissioner of Central Tax Preventive Unit, Mandya & Principle Commissioner of Central Tax , Karn-HCWrit Petition No. 37316 of 2025 (T-Res) 08-Jan-2026 -- Section 79(1)(f) Section 73... 2026 TaxPub(GST) 12 (Karn-HC) Ram Kishore Nageshwar Reddy v. The Commercial Tax Officer , Karn-HCWrit Petition No. 34461 of 2025 (T-Res) 08-Jan-2026 -- Section 50 Section 73... 2026 TaxPub(GST) 11 (AP-HC) M/s. R.K. Infracorp Private Limited v. Assistant Commissioner State Tax, Andhra Pradesh Industrial Infrastructure Corporation, Andhra Pradesh, State of Andhra , AP-HCWrit Petition No. 32737/2025 08-Jan-2026 -- Section 130 Section 67(6) Section 35(6) Section 17 Section 73 Section 74A) Rule 140 Rule 140(1)... 2026 TaxPub(GST) 10 (Del-HC) M/s. PHX Electronics Pvt. Ltd. v. Commissioner CGST & Central Excise, Delhi East Commissionerate & Ors. , Del-HCW.P. (C) 18877/2025 & CM Appl. 78601/2025 08-Jan-2026 -- Section 73(9) Section 140 Rule 117... 2026 TaxPub(GST) 9 (Karn-HC) M/s. Paxal Corporation v. Union of India, State of Karnataka, Assistant Commissioner of Commercial Taxes (Audit) 3.7, Bengaluru, Superintendent of Central Tax , Karn-HCWrit Petition No. 32605 of 2024 (T-RES) 08-Jan-2026 -- Section 129(3) Section 20 Section 129(1)(a) Section 129(1)(b)... 2026 TaxPub(GST) 8 (All-HC) Pal Enterprise Thru. Authorised Representative Mr. Avinash Paswan v. State of U.P. Thru. Prin. Secy. Deptt. of State Tax LKO. U.P. & Anr. , All-HCWrit Tax No. 1557 of 2025 08-Jan-2026 -- Section 74 Section 122(2) Section 122(2)(b) Section 9 Rule 3(a)... 2026 TaxPub(GST) 7 (Karn-HC) M/s. Dodla Dairy Limited Represented By Usha Uppala, Manager, Taxation, Hyderabad v. The Union of India Represented By Its Secretary Mf. (Dr.) Ministry of Finance, New Delhi, The Additional Commissioner (Appeals), The Assistant Commissioner of Central Tax Division II, Bangalore, The Deputy Director O/O The Director General of GST Intelligence, Bengaluru & The State of Karnataka Represented By Additional Chief Secretary, Bengaluru , Karn-HCWrit Petition No. 21566 of 2025 (T-Res) 08-Jan-2026 -- Section 73 Section 73(9)... 2026 TaxPub(GST) 6 (Karn-HC) M/s Digitech Communication Represented By Its Director Madaiah Channapatna Mallesh Kumar v. The Assistant Commissioner of Commercial Taxes Local Goods and Services Tax & The Manager Canara Bank, MS Ramaiah Medical Teaching Hospital, Bengaluru , Karn-HCWrit Petition No. 36230 of 2025 (T-Res) 08-Jan-2026 -- Section 54 Section 77 Section 19 Section 77(1) Section 19(1) Rule 92 Rule 89(1A)... 2026 TaxPub(GST) 5 (Karn-HC) Celebrity Structures India Private Limited v. The Assistant Commissioner of Central Tax, The Superintendent of Central Tax & The Deputy Commissioner of Central Tax , Karn-HCWrit Petition No. 24053 of 2023 (T-Res) 08-Jan-2026 -- Section 107 Section 73... 2026 TaxPub(GST) 4 (Cal-HC) Boidul Jamal v. The State of West Bengal & Ors. , Cal-HCWPA 14790 of 2025 08-Jan-2026 -- Section 107(11)... 2026 TaxPub(GST) 3 (Karn-HC) M/s. Bluefish Pharmaceuticals Private Limited v. The Union of India, Central Board of Indirect Taxes & Customs New Delhi, Assistant Commissioner of Commercial Taxes Bengaluru, Joint Commissioner of Commercial Taxes (Appeals) -5 Bengaluru , Karn-HCWrit Petition No. 19351 of 2024 (T-Res) 08-Jan-2026 -- Section 73(9) Section 73(5) Rule 142(5) Rule 142(1A)... 2026 TaxPub(GST) 2 (Karn-HC) M/s. Agromatica Engineering India Private Limited Represented By Sri Kirti Kumar Kabra v. Deputy Commissioner of Commercial Taxes (Adudit) - 6.4, Bengaluru , Karn-HCWrit Petition No. 35145 of 2025 (T-Res) 08-Jan-2026 -- Section 161... 2026 TaxPub(GST) 1 (Mad-HC) Acsys Investments Private Limited Represented by its Authorised Signatory, Mr. Beedu Sudhindra Pallal v. The Additional Commissioner (Appeals-I), The Assistant Commissioner GST & Central Excise, Chennai , Mad-HCW.P. No. 48354 of 2025 and W.M.P. No. 53997 of 2025 08-Jan-2026 -- Section : 263 36(1)(III) 143(3) 144B -- Ahd-Trib -- Wardha Solar (Maharashtra) Private Limited v. Principal Commissioner of Income Tax, Ahmedabad Assessee Appeal DismissedITA No. 1236/AHD/20252026 TaxPub(DT) 109 (Ahd-Trib) 08-Jan-2026 -- Section : 80G 80G(5) 80G(5)(ii) 80G(5B) -- Ahd-Trib -- Bhaktidham Seva Trust v. CIT (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 33/AHD/20252026 TaxPub(DT) 108 (Ahd-Trib) 08-Jan-2026 -- Section : 250 133(6) 148A(d) 147 69 144 -- Del-Trib -- Akshay Anand v. Assessing Officer, Assessment Unit Income Tax Department Assessee Appeal AllowedITA No. 2273/DEL/20252026 TaxPub(DT) 107 (Del-Trib) 08-Jan-2026 -- Section : 143(3) 132 153A 145 145(3) 37 68 133A -- Mum-Trib -- Subhkaran & Sons v. Deputy Commissioner of Income Tax, Central Circle- 7(1), Mumbai & Deputy Commissioner of Income Tax, Central Circle- 7(1), Mumbai v. Subhkaran & Sons Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 2906, 2907, 2908, 2909 and 2910/MUM/2025 & 3966, 3967, 3968, 3969 and 3986/MUM/20252026 TaxPub(DT) 80 (Mum-Trib) 06-Jan-2026 -- Section : 143(3) 153A 132 1534 69C 115BBE 68 132(3) 69A 142(1) 132(4A) 13214A) 2920 -- Mum-Trib -- Mr. Ismail Muhammad Khan, Mumbai v. Assistant Commissioner of Income Tax, Central Circle 1(2), Mumbai Assessee Appeal Partly AllowedI.T.A. No. 4287/Mum/20232025 TaxPub(DT) 8862 (Mum-Trib) 06-Jan-2026 -- Section : 263 147 144 148 151 142(1) 144B 147/144B 139(1) 147/143(3) 133A 133(6) -- Del-Trib -- R.D. Vohra (HUF), Haryana v. PCIT, Haryana Assessee Appeal AllowedITA No. 4948/DEL/20242025 TaxPub(DT) 8861 (Del-Trib) 06-Jan-2026 -- Section : 250 251 69A 115BBE 143(3) 147 2(22)(e) 8 -- Chen-Trib -- Grace Jayanthi Rani, Represented by J C D Prabhakar, Chennai v. The Income Tax Officer, Corporate Circle 1(1), Chennai Assessee Appeal AllowedITA No. 523/Chny/20252025 TaxPub(DT) 8860 (Chen-Trib) 06-Jan-2026 -- Section : 250 143(3) 195 40(a)(ia) -- Luck-Trib -- Mohd Asfand Akhtar, Kanpur v. Assistant Commissioner of Income-tax, Range-1, Kanpur Assessee Appeal AllowedITA No. 138/LKW/20222025 TaxPub(DT) 8859 (Luck-Trib) 06-Jan-2026 -- Section : 250 143(3) 263 68 69 148 271(1)(c) 69C -- Luck-Trib -- Dy. Commissioner of Income Tax-6 Kanpur v. M/s Narain Institute of Management Studies Pvt. Ltd., Kanpur Appeal AllowedITA No. 518/LKW/20172025 TaxPub(DT) 8858 (Luck-Trib) 06-Jan-2026 -- Section : 80G 80G(5) 12AB 80G(5)(vi) 12AB(1)(b) 12A/12AA 13(3) -- Mum-Trib -- Mahadevi Parmeshwaridas Jindal Charitable Trust, Maharashtra v. Commissioner of Income Tax (Exemptions), Maharashtra Appeal AllowedITA No. 393/MUM/20252025 TaxPub(DT) 8857 (Mum-Trib) 06-Jan-2026 -- Section : 153A 143(3) 68 69A 143(2) 132 153A(1) 142(1) -- Chen-Trib -- Deputy Commissioner of Income Tax, Central Circle -2, Madurai v. Subbiah Nadar Jegatheesan, Tirunelveli Revenue Appeal DismissedITA No. 603/Chny/20252025 TaxPub(DT) 8856 (Chen-Trib) 06-Jan-2026 -- Section : 147 144 271(1)(c) 133(6) 69A 148 142 142(1) 144B -- Pune-Trib -- Ulka Madhukar Shinde, Kamothe v. Assistant Commissioner of Income Tax, Panvel Assessee Appeal AllowedITA No. 600/PUN/20252025 TaxPub(DT) 8855 (Pune-Trib) 06-Jan-2026 -- Section : 147 144B 148 148A(b) 148A(d) 151(ii) 151(i) 151(2) 151(1) 3(1) 148A(a) 148-to -- Del-Trib -- Anurag Pandey, Delhi v. ITO, Ward-29(1), New Delhi Assessee Appeal AllowedITA No. 3924/Del/20242025 TaxPub(DT) 8854 (Del-Trib) 06-Jan-2026 -- Section : 35(1)(iii) 35(1)(ii) 131 147 148 143(2) 142(1) 143(3) 250 263 35(l)(ii} 35(1}(i -- Ahd-Trib -- Disha Resources Ltd. (Formerly known as Arihant Avenues and Credit Limited), Ahmedabad v. The Assistant Commissioner of Income Tax, Circle-2(1), Ahmedabad Assessee Appeal DismissedITA Nos. 534 & 535/Ahd/20252025 TaxPub(DT) 8853 (Ahd-Trib) 06-Jan-2026 -- Section : 250 253(5) 244A 143(1) 139(1) 11(1)(d)) 12A(1)(b) 154 11/12 80-IB 12AB -- Bang-Trib -- M/s. Yuva Chintana Foundation, Bangalore v. The Income Tax Officer (Exemptions), Ward -2, Bengaluru Assessee Appeal Partly AllowedITA No. 301/Bang/20252025 TaxPub(DT) 8852 (Bang-Trib) 06-Jan-2026 -- Section : 92CA(3) 92CA(4) 144C(2)(b) 80G 80G) 143(3) 144C(13) 144B 37(1) -- Del-Trib -- Amway India Enterprises Pvt. Ltd., New Delhi v. DCIT, TP Circle 1(1)(1), New Delhi Petition AllowedS.A. Nos. 337/Del/2025 ( In ITA No. 5912/DEL/2024)2025 TaxPub(DT) 8850 (Del-Trib) 06-Jan-2026 -- Section : 143(2) 142(1) 10(35) 14A 37 28 37(1) -- Del-Trib -- ACIT, Special Range-7, v. Prudent Agri Commodities India Pvt. Ltd., (Earlier M/s. Sunder Agri Commodities India Pvt. Ltd.), New Delhi Revenue Appeal Partly AllowedITA No. 1743/DEL/20192025 TaxPub(DT) 8849 (Del-Trib) 06-Jan-2026 -- Section : 143(3) 144B -- Ori-HC -- M/s. J.M. Steel Traders v. Assessing Officer, Assessment Unit of National Faceless Assessment Centre, New DelhiW.P.(C) No. 9748 of 20252025 TaxPub(DT) 8815 (Ori-HC) 06-Jan-2026 -- Section : 260A 206(IC) 133A(2A) 206C(IC) 206C(1C) 23A 260C(IC) 206C(10) 9 9(1) 22 15 23A -- Chhattisgarh-HC -- The Deputy Director (Geology And Mining), Chhattisgarh v. The Deputy Commissioner of Income Tax (TDS), Chhattisgarh Appeal AllowedTAXC Nos. 190 of 2025, 188 of 20252025 TaxPub(DT) 8813 (Chhattisgarh-HC) 06-Jan-2026 -- Section : 12A 11 263 11(1)(a) -- Ker-HC -- Save A Family Plan (India) v. The Deputy Commissioner of Income Tax (Exemptions), Kochi In Favour of AssesseeITA No. 81 of 20252025 TaxPub(DT) 8812 (Ker-HC) 06-Jan-2026 -- Section : -- Mad-HC -- S.Senthil v. The Commissioner of Income Tax, Office of the Commissioner of Income Tax (Admin and TPS), Chennai, The Deputy Director, Office of the Commissioner of Income Tax (Admin and TPS), Chennai, The Senior Manager, NSDL e-Governance Infrastructure Limited, Income Tax PAN Services Unit, Mumbai & The Jurisdictional Assessing Officer, Office of the Income Tax Officer, Non Corporate Ward 22(4), Chennai Petition DisposedW.P. No. 21548 of 20222025 TaxPub(DT) 8811 (Mad-HC) 06-Jan-2026 -- Section : 148A 148A(b) 148A(d) -- Cal-HC -- Kripa Shankar Mahawar v. The Principal Chief Commissioner of Income Tax-1, Kolkata and Ors.WPO/408/20252025 TaxPub(DT) 8810 (Cal-HC) 06-Jan-2026 -- Section : 250 143(3) 132 -- Kol-Trib -- Mithilesh Kumar Choubey v. DCIT/ACIT, Cen Cir-2, Patna Assessee Appeal Partly AllowedITA No. 156/PAT/20252025 TaxPub(DT) 8809 (Kol-Trib) 06-Jan-2026 -- Section : 250 133(6) 144 45(5A) 2(14) 2(47)(v) 53A -- Kol-Trib -- Sunil Kumar v. ITO, Ward-6(1), Patna Assessee Appeal Partly AllowedITA No. 168/PAT/20252025 TaxPub(DT) 8808 (Kol-Trib) 06-Jan-2026 -- Section : 254(2) 158BD 143(3) 254(1) 154 260A -- Mad-HC -- M/s. Devaraj & Others, Chennai v. The Income Tax Officer, Company Ward-I, Coimbatore In Favour of AssesseeTCA Nos. 319 of 2016 and 538 of 20212025 TaxPub(DT) 8791 (Mad-HC) 06-Jan-2026 -- Section : 254(2) 31 -- Mad-HC -- Empee Distilleries Limited Rep. by its Authorised Signatory Alfred Sagaya Sunder Xavier, Chennai v. The Assistant Commissioner of Income Tax Company Range II, Chennai presently Corporate Circle 2(1),T.C.A. Nos. 187, 188 and 189 of 2025 and C.M.P. Nos. 23608, 23615 and 23644 of 20252025 TaxPub(DT) 8789 (Mad-HC) 06-Jan-2026 -- Section : 271(1)(c) 143(3) 147 148 -- Mum-Trib -- NMC Industries Private Limited, Mumbai v. Joint Commissioner of Income Tax (OSD) Central Circle 2(3), Mumbai Assessee Appeal AllowedITA No. 5215/Mum/20252025 TaxPub(DT) 8777 (Mum-Trib) 06-Jan-2026 -- Section : 143(1) 143(2) 142(1) 131 68 14A -- Kol-Trib -- Fast-N-Perfect Commercial Pvt. Limited, West Bengal v. Income Tax Officer, Ward-5(4), Kolkata Assessee Appeal DismissedI.T.A. No. 1215/KOL/20252025 TaxPub(DT) 8776 (Kol-Trib) 06-Jan-2026 -- Section : 251 147 148 148(2) 115A(5) 195 144 139 90(2) 6 194LD -- Del-Trib -- Kisan International Trading FZE, C/o Shri Tarandeep Singh, Advocate, New Delhi v. ACIT, Circle Int. Tax 2(1)(2), Delhi Assessee Appeal AllowedITA No. 6152/Del/20242025 TaxPub(DT) 8775 (Del-Trib) 06-Jan-2026 -- Section : 260A 263 263(1) 40A(3) -- All-HC -- The Pr Commissioner of Income Tax-1 v. Anjali Singhal Appeal DismissedIncome Tax Appeal No. 98 of 20252025 TaxPub(DT) 8774 (All-HC) 06-Jan-2026 -- Section : 260A -- All-HC -- Ashok Kumar Agarwal v. The Assistant Commissioner of Income TaxIncome Tax Appeal No. 77 of 20252025 TaxPub(DT) 8773 (All-HC) 06-Jan-2026 -- Section : 147/144B 153C 132 153A 139 148 151 132A 142 143 153Cof 153-A 148A(b) 148A(d) -- Cal-HC -- Shiv Kumar Saraf v. Principal Chief Commissioner of Income Tax, Kolkata and Ors. Petition DismissedWPO/646/20242025 TaxPub(DT) 8772 (Cal-HC) 06-Jan-2026 -- Section : 482 276C(1)(i) 132(1) 139(1) 143(3) 271AAB 260A 278E 270A 148 153A 271AAB(1) 2 -- Raj-HC -- Nagendra Choudhary S/o Shri Devendra Singh Choudhary, Jaipur v. Union of India & Deputy Commissioner, Income Tax (Central) Circle-2 Application DisposedS. B. Criminal Miscellaneous Petition No. 4839/20192025 TaxPub(DT) 8771 (Raj-HC) 06-Jan-2026 -- Section : 250 143(3) 147 143(1) 148 69A 271(1)(c) 142(1) -- Mum-Trib -- DCIT CC-8(2), Mumbai v. Anil Dhirajlal Ambani Mumbai Revenue Appeal DismissedI.T.A Nos. 6228 to 6233/Mum/20252025 TaxPub(DT) 8770 (Mum-Trib) 06-Jan-2026 -- Section : 144C(5) 254/260A 147 148 68 234A 271(1)(c) 271F 133(6) 184 -- Mum-Trib -- Preity G Zinta, Mumbai v. Income Tax Officer, Int Tax, Ward 4(3)(1), Mumbai Assessee Appeal AllowedITA No. 4199/MUM/20252025 TaxPub(DT) 8768 (Mum-Trib) 06-Jan-2026 -- Section : 143(1) 250 43B 234A 438 234A/B/C 143(3)/250 139 154 143/250 37(1) 29 115JB 23 -- Jp-Trib -- Ahluwalia Erectors & Fabricators Private Limited, Indrapura v. DCIT/ACIT Circle-02, Kota Assessee Appeal AllowedITA Nos. 197 to 199/JP/20252025 TaxPub(DT) 8767 (Jp-Trib) 06-Jan-2026 -- Section : 69A/69B 132(4) 1342(4) 148 131 119 132(4A) 34 151A O1466 234B 132(4)/131 147 -- Mum-Trib -- Tarun Nandkumar Seksaria, Mumbai v. DCIT, CC-8(1), Mumbai Assessee Appeal AllowedITA No. 3215, 3216/Mum/2025 & 3239/Mum/20252025 TaxPub(DT) 8766 (Mum-Trib) 06-Jan-2026 -- Section : 148 249(4)(b) 147 115BBE 249(4)(a) 143(3) 139(1) 148A 148A(b) 148A(d) 131/132(3) -- Jp-Trib -- M/s. Creative Realmart Private Ltd., Jaipur v. The ITO Ward 3(5), Jaipur Assessee Appeal AllowedITA No. 457/JPR/20252025 TaxPub(DT) 8765 (Jp-Trib) 06-Jan-2026 -- Section : 147 144B 148 159 -- Agra-Trib -- Sheela Devi, UP v. Income Tax Officer, Ward-4(3)(1), Hathras Assessee Appeal AllowedITA No. 226/AGR/20252025 TaxPub(DT) 8764 (Agra-Trib) 06-Jan-2026 -- Section : 271(1)(c) 115JB 115B(2) 143(3) 6(1)(vii) 250 129(1) 194A(3) (2) 11538 -- Mum-Trib -- DCIT, Circle-2(1)(1), Mumbai v. Central Bank of India, Mumbai Revenue Appeal DismissedITA No. 5521/Mum/20252025 TaxPub(DT) 8763 (Mum-Trib) 06-Jan-2026 -- Section : 250 69C 6C 68 197 -- Mum-Trib -- Sterling Holiday Resorts Ltd., Tamil Nadu v. DCIT, Circle-2(3)(1), Mumbai Assessee Appeal Partly Allowed Revenue Appeal DismissedI.T.A. Nos. 845 & 942/Mum/20242025 TaxPub(DT) 8762 (Mum-Trib) 06-Jan-2026 -- Section : 153A 132 68 115BBE 132A 153B 124(3) 120 115WD 139 142 115WE 143 115WH 148 1 -- Chen-Trib -- M/s. Ojas Plantations Private Limited, Chennai v. The Assistant Commissioner of Income Tax/DC, Central Circle 1(2), Chennai. & M/s. Pippala Leaf Developers Private Limited, Hyderabad v. The Assistant Commissioner of Income Tax/DC, Central Circle 1(2), Chennai. & M/s. Tatva Renewable Power Private Limited, Hyderabad v. The Assistant Commissioner of Income Tax/DC, Central Circle 1(2), Chennai. & M/s. Manindra Orchardes Private Limited, Bangalore v. The Assistant Commissioner of Income Tax/DC, Central Circle 1(2), Chennai. Assessee Appeal AllowedI.T.A. Nos. 1769 to 1772 & 1793/Chny/20252025 TaxPub(DT) 8746 (Chen-Trib) 06-Jan-2026 -- Section : 147/144 148 143(1) 147/143(3) 143(3) 139 142 -- Del-Trib -- Ram Kishan, Delhi v. ITO, Ward-60(5), New Delhi Appeal AllowedITA No. 5721/Del/20242025 TaxPub(DT) 8742 (Del-Trib) 06-Jan-2026 -- Section : 143(3) 144C(13) 144B 144C(5) 92CA(3) 32 928 115JB 143(2) 142(1) 92CA(1) 32(1) -- Hyd-Trib -- M/s. Signode India Limited, Hyderabad. v. The Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad, The Assistant Commissioner of Income Tax, Circle – 3(1), HyderabadITA No. 434/Hyd/2021 and 240/Hyd/20232025 TaxPub(DT) 8741 (Hyd-Trib) 06-Jan-2026 -- Section : 147 144C(13) 144C(5) 69 148 148A 133(6) 5(2) -- Mum-Trib -- Rajnish Kasturchand Ostwal, Mumbai v. Income Tax Officer, Int Tax, Ward 3(2)(1), Mumbai Assessee Appeal AllowedITA No. 1898/Mum/20252025 TaxPub(DT) 8740 (Mum-Trib) 06-Jan-2026 -- Section : 143(3) 250(4) 37(1) 36(1)(vii) 36(2) -- Del-Trib -- DCIT, Circle-1(1), New Delhi v. M/s Aircom International India Pvt. Ltd., DelhiITA No. 3096/Del/20232025 TaxPub(DT) 8739 (Del-Trib) 06-Jan-2026 -- Section : 10(38) 115JB 115JB) 94 94(7) -- Del-Trib -- Assistant Commissioner of Income Tax, New Delhi v. Vireet Investments Pvt. Ltd., New Delhi Revenue Appeal Partly AllowedITA No. 3010/Del/20242025 TaxPub(DT) 8738 (Del-Trib) 06-Jan-2026 -- Section : 250 143(3) 147 148 142(1) 37 -- Del-Trib -- Omnitel Technologies Private Ltd., Gurugram v. DCIT, Circle-3(1), Haryana Assessee Appeal AllowedITA No. 326/Del/20252025 TaxPub(DT) 8737 (Del-Trib) 06-Jan-2026 -- Section : 69A 68 143(3) -- Hyd-Trib -- Smt. Sangeeta Yadav v. The Income Tax Officer, Ward-8(1), Hyderabad. Assessee Appeal Partly AllowedI.T.A. No. 1506/Hyd/20252025 TaxPub(DT) 8736 (Hyd-Trib) 06-Jan-2026 -- Section : 250 35D 68 35D(2) -- Hyd-Trib -- The Deputy Commissioner of Income Tax, Circle -1(1), Hyderabad v. M/s. Archeesh Health Care Private Limited, Hyderabad. Revenue Appeal DismissedI.T.A. No. 124/Hyd/20252025 TaxPub(DT) 8735 (Hyd-Trib) 06-Jan-2026 -- Section : 143(1)(a) 115BAD 234C 36(1)(va) 119(2)(b) 139 139(1) -- Hyd-Trib -- The Warangal District Cooperative Central Bank Limited, Warangal v. Deputy Commissioner of Income Tax, Circle-3(1), Hyderabad Assessee Appeal AllowedITA No. 364/Hyd/20232025 TaxPub(DT) 8734 (Hyd-Trib) 06-Jan-2026 -- Section : 271(1)(c) 275(1)(a) 143(3) 260A 250 -- Mum-Trib -- Commerzbank AG C/o. Walker Chandlok & Co LLP, Mumbai v. Assistant Commissioner of Income Tax, International Taxation Circle 2(1)(1), Mumbai Assessee Appeal AllowedITA No. 3426/Mum/20252025 TaxPub(DT) 8732 (Mum-Trib) 06-Jan-2026 -- Section : 147 144 69A 139 148 148A -- Mum-Trib -- Shalaka Chandrahas Chavan, Mumbai v. Income Tax Officer, Ward-34(1)(1), Mumbai Assessee Appeal AllowedITA No. 4627/Mum/20242025 TaxPub(DT) 8731 (Mum-Trib) 06-Jan-2026 -- Section : 143(3) 68 115BBE -- Del-Trib -- S. S. Pranav Steels Pvt. Ltd, New Delhi v. ITO, Ward-22(1), New Delhi Assessee Appeal AllowedITA No. 1738/Del/20242025 TaxPub(DT) 8730 (Del-Trib) 06-Jan-2026 -- Section : 143(3) 270A(1) 270A(9)(c) 115JB 92D 271AAB 250(4) 270A(6)(c) -- Raipur Bench -- M/s. R D Construction, Bhilai v. The Income Tax Officer, Ward-1(5), Bhilai (C.G.) Assessee Appeal AllowedITA No. 640/RPR/20252025 TaxPub(DT) 8729 (Raipur Bench) 06-Jan-2026 -- Section : 80G(5) -- Ahd-Trib -- Jivandeep Foundation, Vadodara v. Commissioner of Income Tax (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 177/Ahd/20252025 TaxPub(DT) 8728 (Ahd-Trib) 06-Jan-2026 -- Section : 263 144B 148 142(1) 147 -- Del-Trib -- Gaurav Kumar Arya, Delhi v. Pr. Commissioner of Income Tax, New Delhi Assessee Appeal AllowedITA No. 2000/Del/20242025 TaxPub(DT) 8727 (Del-Trib) 06-Jan-2026 -- Section : 250 271(1)(c) 54F 54B 143(3) 274 -- Chen-Trib -- Shri Abdul Jabbar Jaheer Husain, Chennai v. The Income Tax Officer, Non-Corporate Ward 8(2), Chennai. Assessee Appeal AllowedITA No. 2245/CHNY/20252025 TaxPub(DT) 8726 (Chen-Trib) 06-Jan-2026 -- Section : 263 68 10 119 -- Jp-Trib -- Narendra Kumar Makhija, Kota v. The PCIT, Udaipur Assessee Appeal AllowedITA No. 605/JPR/20252025 TaxPub(DT) 8725 (Jp-Trib) 06-Jan-2026 -- Section : 143(3) 147 55A 55A(a) 48 -- Ahd-Trib -- Jayendrabhai Kantilal Patel, Vadodara v. The Income Tax Officer, Ward-1(2)(4), Vadodara Assessee Appeal AllowedITA No. 1732/Ahd/20252025 TaxPub(DT) 8724 (Ahd-Trib) 06-Jan-2026 -- Section : 143(3) 147 40A(3) 68 131of 148 143(1) 133(6) -- Chd-Trib -- ACIT, Panchkula v. M/s Konark Rajhans Estate Private Limited, Panchkula Revenue Appeal DismissedITA No. 805/CHANDI/20242025 TaxPub(DT) 8723 (Chd-Trib) 06-Jan-2026 -- Section : 250 44AD 44AE 143(2) 142(1) 143(3) 154 44AE(2) 44AD(6) 44AE(7) -- Chen-Trib -- Shri Kulandaivel Thaalamuthu, Namakkal v. The Assistant Commissioner of Income Tax, Circle 1, Namakkal Assessee Appeal AllowedITA No. 1752/CHNY/20252025 TaxPub(DT) 8722 (Chen-Trib) 06-Jan-2026 -- Section : 253(1) 250 143(3) 68 5A (6) -- Panaji-Trib -- Swapnil Prabhakar Naik, Goa. v. The Income Tax Officer, Ward-1(3), Panaji, Goa Assessee Appeal Partly AllowedITA No. 121/PAN/20252025 TaxPub(DT) 8721 (Panaji-Trib) 06-Jan-2026 -- Section : 250 132 143(3) 144B 145(3) 292C -- Kol-Trib -- Vista Tie Up Pvt. Ltd v. ITO, Ward-1(1), Kolkata Assessee Appeal AllowedI.T.A. No. 2091/Kol/20252025 TaxPub(DT) 8720 (Kol-Trib) 06-Jan-2026 -- Section : 80G 12A 80G(5) -- Chen-Trib -- Our Shoulders Foundation, Tamil Nadu v. Commissioner of Income Tax, (Exemptions), Chennai Assessee Appeal AllowedITA No. 1049/Chny/20252025 TaxPub(DT) 8719 (Chen-Trib) 06-Jan-2026 -- Section : -- Kol-Trib -- G.S. Procon Private Limited v. ACIT, Circle-5 (2), Kolkata Assessee Appeal AllowedITA No. 509/KOL/20252026 TaxPub(DT) 48 (Kol-Trib) 06-Jan-2026 -- Section : 143(3) 147 50C 54 143(1) 148 14(3) 155(15) 147] -- Mum-Trib -- Mukesh Vaikunthlal Mehta v. Income Tax Officer Ward 34(2)(1), Mumbai Assessee Appeal Partly AllowedITA No. 4669/MUM/20252026 TaxPub(DT) 40 (Mum-Trib) 06-Jan-2026 -- Section : 250 68 14A 143(2) 142(1) 133(6) 143(3) 69C 10(34) -- Mum-Trib -- M/s. Sapphire Fintech Private Limited v. Deputy Commissioner of Income Tax - 3(3)(1), Mumbai Assessee Appeal Partly AllowedITA No. 594/MUM/20232026 TaxPub(DT) 39 (Mum-Trib) 06-Jan-2026 -- Section : 269SS/269T 142(1) 140 133(6) 143(3) 147 148 139(1) 194A 149 151 68 147/143(3) -- Kol-Trib -- Maithan Ceramic Limited v. ACIT, Circle-7(1), Kolkata Assessee Appeal DismissedITA No. 1944/KOL/20252026 TaxPub(DT) 38 (Kol-Trib) 06-Jan-2026 -- Section : 143(1) -- Kol-Trib -- Mudiali Club v. ITO Ward-1(4), Exemption, Kolkata Assessee Appeal AllowedITA No. 2443/KOL/20252026 TaxPub(DT) 37 (Kol-Trib) 06-Jan-2026 -- Section : 80G -- Kol-Trib -- G N Agarwal Charitable Trust v. CIT(Exemption), Kolkata Assessee Appeal Partly AllowedITA No. 2444 & 2445/KOL/20252026 TaxPub(DT) 36 (Kol-Trib) 06-Jan-2026 -- Section : 143(3) 68 115BBE 143(1) 143(2) 69 69A 69C 139 69B (1) 28 1(2) 271AAB -- Rkt-Trib -- Income Tax Officer, Morbi v. Mahendrakumar Bhagvandas & Mahendrakumar Bhagvandas v. Income Tax Officer, MorbiITA No. 251/RJT/2024 & C.O. No. 09/RJT/252025 TaxPub(DT) 9309 (Rkt-Trib) 06-Jan-2026 -- Section : 143(3) 147 40(a)(ia) 194A 201 148 13A 40a(ia) -- Bang-Trib -- The Deputy Commissioner of Income Tax, Circle 7(1)(1), Bangalore v. Vijaya Bank Appeal AllowedITA No. 2296/Bang/20242025 TaxPub(DT) 9297 (Bang-Trib) 06-Jan-2026 -- Section : 143(3) 144C(13) 144C(5) 92C(3) 92CA(3) 37 80JJAA 801JAA 234B 2348 92CA(1) 144C( -- Mum-Trib -- Schindler India Pvt Ltd v. DCIT Range 15(3)(2), Mumbai Assessee Appeal Partly AllowedITA No. 724/MUM/20222026 TaxPub(DT) 10 (Mum-Trib) 06-Jan-2026 -- Section : 250 143(3) 147 148 142(1) 133(6) 69C 37(1) -- Mum-Trib -- Vaibhav Nandkishor Patil v. Income Tax Officer 3 (4), Mumbai Assessee Appeal AllowedITA No. 1672/MUM/20252026 TaxPub(DT) 9 (Mum-Trib) 06-Jan-2026 -- Section : 250 143(3) 144B 57(iii) 143(2) 142(1) 160 40(IB) 113 114(2) 115 155 3A -- Mum-Trib -- Maharashtra Airport Development Company, Mumbai v. National Faceless Assessment Centre, Income Tax Department, Delhi Assessee Appeal Partly AllowedITA No. 1366/MUM/20242026 TaxPub(DT) 8 (Mum-Trib) 06-Jan-2026 -- Section : 143(3) 69C 253 10(38) 68 142(1) -- Mum-Trib -- Assistant Commissioner of Income Tax Mumbai v. Mihir Selvadia (Lega Heir of Late Shri Pravin Mohanlal Selvadia) v. Mihir Selvadia (Lega Heir of Late Shri Pravin Mohanlal Selvadia) v. Assistant Commissioner of Income Tax- 19(2), Mumbai Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 2571/MUM/2024 & 4329/MUM/20242026 TaxPub(DT) 7 (Mum-Trib) 06-Jan-2026 -- Section : 68 40A(3) 115 133 -- Mum-Trib -- Abu Jani Sandeep Khosla v. DCIT, Central Circle 3(3), Mumbai & DCIT, central Circle 3(3), Mumbai v. Abu Jani Sandeep Khosla Revenue Appeal DismissedITA Nos. 2504/Mum/2025 & 2530/Mum/20252026 TaxPub(DT) 6 (Mum-Trib) 06-Jan-2026 -- Section : 148 147 151 148B 10(38) 68 148A 148A(b) 148A(d) 149 3(1) 149(1)(b) 2 151(i) -- Mum-Trib -- Mr. Vinay Narayan Kedia v. Income Tax Officer, Ward-22(3)(6), Mumbai Assessee Appeal AllowedI.T.A. No. 5289/Mum/20242026 TaxPub(DT) 5 (Mum-Trib) 06-Jan-2026 -- Section : 147 144 144B 124 143(2) 142 148 69A 271F 271(1)(c) 271(1)(b) 250 124(3) -- Mum-Trib -- Pallavi Kamal Shah v. ITO, Ward-30(1)(1), Mumbai Assessee Appeal DismissedITA No. 6317/MUM/20242026 TaxPub(DT) 4 (Mum-Trib) 06-Jan-2026 -- Section : 14A 80IE 37(1) 36(1)(va) 43B 80-IE 115JB 270A 35B(1A) 115JBan 115JB(5) 10(38) -- Ahd-Trib -- Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad v. Eris Lifesciences Ltd. & Eris Lifesciences Ltd. v. National Faceless Appeal Center (Delhi), (Now Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad)I.T.A. Nos. 847 to 850 & 912 to 915/Ahd/20252025 TaxPub(DT) 9320 (Ahd-Trib) 06-Jan-2026 -- Section : 143(3) 80P(2)(d) 143(2) 80P(4) 5 80P(2)(b) 80P(1) 52 2(19) (4) 3 56 5(b) 22(1 -- Mum-Trib -- Bombay Mercantile Co-op. Bank Ltd., Employees Co-op. Credit Society Ltd. v. Income Tax Officer -17(1)(3), Mumbai Assessee Appeal AllowedITA Nos. 6452 & 6453/MUM/20252025 TaxPub(DT) 9319 (Mum-Trib) 06-Jan-2026 -- Section : 143(3) 144C(13) 144C(5) 153 115A 234B 270A 9(1)(vi) 9(l)(vi) 446 19 14(1) 234C -- Del-Trib -- Qualcomm Incorporated, Ernst & Young LLP, Authorized representative, M/s. Qualcomm Incorporated v. DCIT, Circle-3(1), International Taxation, New Delhi Assessee Appeal AllowedITA Nos. 2086 & 2087/Del/20252025 TaxPub(DT) 9318 (Del-Trib) 06-Jan-2026 -- Section : 250 148 147 68 115BBE 139(1) 144B 69A 44AB -- Chd-Trib -- Mukesh Kumar, Prop. Ravindra Chemical & General Agencies v. ITO, Ward 2(1), Ludhiana Assessee Appeal AllowedITA No. 917/CHD/20252025 TaxPub(DT) 9317 (Chd-Trib) 06-Jan-2026 -- Section : 147 144 69 271(1)(c) 234A 148 147/148 147(1) 150 150(2) 151 -- Rkt-Trib -- Girish Lahori v. Income Tax Officer, Ward-1, Gandhidham Assessee Appeal AllowedITA No. 283/RJT/20252025 TaxPub(DT) 9316 (Rkt-Trib)