Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 24-Apr-2026 -- Section 69... 2026 TaxPub(GST) 607 (P&H-HC) Vishal Chauhan v. State of Haryana & Ors. , P&H-HCCWP-6461-2024 24-Apr-2026 -- Section 73 Section 107... 2026 TaxPub(GST) 606 (Mad-HC) Sri Ram Hydraulics (Represented by its Proprietor Mr. T. Naveenkumar) v. The State Tax Officer, Assistant Commissioner (ST), The Branch Manager, Coimbatore , Mad-HCW.P. No. 3691 of 2026 and W.M.P. Nos. 4085 to 4087 of 2026 24-Apr-2026 -- Section 107... 2026 TaxPub(GST) 605 (Mad-HC) Iniya Raghavan Fabric (Represent by its Proprietor Mr. Vadivelu) v. State Tax Officer, Salem , Mad-HCWP No. 6272 of 2026 and WMP Nos. 6738 & 6740 of 2026 24-Apr-2026 -- Section 169 Section 169(1)... 2026 TaxPub(GST) 604 (Mad-HC) Sri Jeyamurugan Building Promoters Rep. by its Proprietor Kani Manoharan S/o. Kani Pandian v. The Commissioner of Commercial Taxes, The Deputy State Tax Officer I/The Deputy Commercial Tax Officer, Chennai , Mad-HCW.P. (MD) No. 2142 of 2026 and W.M.P(MD) No. 1701 of 2026 24-Apr-2026 -- Section 70 Section 67... 2026 TaxPub(GST) 603 (Bom-HC) Tuesonpower International Pvt. Ltd. & Anr. v. Union of India & Anr. , Bom-HCWrit Petition (L) No. 40917 of 2025 24-Apr-2026 -- Section 16(2)(b) Rule 21(e)... 2026 TaxPub(GST) 602 (Tel-HC) M/s. Trillion Lead Factory Private Limited v. Superintendent of Central Tax, Shamshabad Hyderabad , Tel-HCWrit Petition No. 537 of 2026 24-Apr-2026 -- Section 130 Section 107(1) Section 112... 2026 TaxPub(GST) 601 (Karn-HC) The Joint Commercial Tax Commissioner, Koramangala Bengaluru, The Commercial Tax Officer (Vigilance) -45, Bengaluru, Sri Ranganath, Now At Present As Joint Commercial Tax Commissioner Bengaluru, Sri Madappa, The Commercial Tax Officer (Vigilence) -45 v. M/s. AJ Enterprises , Karn-HCWrit Appeal No. 1837 of 2025 (T-RES) C/W Civil Contempt Petition No. 1306 of 2025 24-Apr-2026 -- Section 74(1) Section 73 Section 74A Section 73(10)... 2026 TaxPub(GST) 600 (Bom-HC) M/s. Shree Balaji Traders, Dabki Road, Akola, Through Proprietor Mr. Pratik G. Tiwari v. The GST Commissioner, Nagpur-II, GST Commissionerate, Nagpur & Ors. , Bom-HCWrit Petition No. 1829 of 2026 24-Apr-2026 -- Section 107 Rule 108(1) Rule 26... 2026 TaxPub(GST) 599 (MP-HC) M/s Shiv Kumar Tamrakar v. Union of India & Ors. , MP-HCWP No. 3833 of 2026 24-Apr-2026 -- Section 107 Section 73... 2026 TaxPub(GST) 598 (Cal-HC) Sanjeet Singh v. Assistant Commissioner of State Tax, Barrackpore Charge & Ors. , Cal-HCWPA 9943 of 2025 24-Apr-2026 -- ... 2026 TaxPub(GST) 597 (All-HC) M/s. Saifi Contractor Consortium v. State of U.P. & Ors. , All-HCWrit (C) No. 408 of 2026 24-Apr-2026 -- Section 29(2)(d) Section 75(4) Section 107(4)... 2026 TaxPub(GST) 595 (All-HC) S.K. Tripathi Thru. Propriter Shri Sanjeev Tripathi v. State of U.P. Thru. Commissioner, State Tax, LKO. & Ors. , All-HCWrit Tax No. 1112 of 2025 24-Apr-2026 -- Section No1... 2026 TaxPub(GST) 593 (Mad-HC) M/s. S&S Power Switchgear Equipment Limited v. The State Tax Commissioner, The Deputy Commissioner (ST), The Bank Manager, Kotak Bank Ltd., Chennai, The Bank Manager, ICICI Bank Ltd., Chennai , Mad-HCWP No. 4858 of 2026 and WMP Nos. 5425, 5427 & 5428 of 2026 24-Apr-2026 -- Section 30 Section 73(10) Section 44... 2026 TaxPub(GST) 592 (Gau-HC) Rimima Trading (OPC) Pvt. Ltd. v. The State of Assam, The Commissioner of State Taxes, Assam, The Assistant Commissioner of State Tax, Guwahati , Gau-HCWP(C)/721/2026 24-Apr-2026 -- Section 25 Section 68 Section 129 Section 68(3) Section 129(3) Section 20 Section 107 Rule 138A(1)(a)... 2026 TaxPub(GST) 591 (Cal-HC) Ratul Talukdar v. Union of India & Ors. , Cal-HCWPA 83 of 2026 24-Apr-2026 -- Section 73 Section 73(1) Section 50 Section 73(9) Section 30 Section 20 Section 73/9) Section 73(11 Section 107... 2026 TaxPub(GST) 590 (Mad-HC) M/s. Ratna Cafe Rep. by its Partner, Mr. Lokesh Gupta v. The Assistant Commissioner, CGST & Central Excise, Triplicane Division, Chennai, Branch Manager, Chennai , Mad-HCW.P. No. 3723 of 2026 and W.M.P. No. 4135 & 4137 of 2026 24-Apr-2026 -- Section 54 Section 74 Section 54(1) Section 72 Section 17 Section 17(1) Section 6 Section 11B Section 93 Section 138 Section 27 Section 27(1B) Section 49 Section 39... 2026 TaxPub(GST) 589 (Ori-HC) Rajendra Narayan Mohanty v. Joint Commissioner of State Tax, CT & GST Circle, Cuttack, CT & GST Officer, Cuttack , Ori-HCW.P. (C) No. 2271 of 2026 24-Apr-2026 -- Section 132 Section 20... 2026 TaxPub(GST) 588 (Jhar-HC) Panchanan Sardar v. Directorate General of Goods & Services Tax Intelligence, Regional Unit, Jamshedpur , Jhar-HCA.B.A. No. 6832 of 2025 24-Apr-2026 -- Section 77(2) Section 73(1) Section 85 Section 33 Section I1A... 2026 TaxPub(GST) 586 (Cal-HC) Nishant Jagaty & Anr. v. The Superintendent, CGST & CX, Rannge-III, Burrabazar Division, Kolkata North Commissionerate & Ors. , Cal-HCWPA 20394 of 2025 24-Apr-2026 -- Section 154 Section 482... 2026 TaxPub(GST) 585 (Karn-HC) Naqeeb Najeeb Mulla v. Superintendent of Central Tax through Superintendent of Central Tax Office Preventive Unit, Belagavi , Karn-HCCriminal Petition No. 104956 of 2025 24-Apr-2026 -- Section 112(a) Section 114AA Section 108 Section 46 Section 111 Section 28 Section 28AA Section 77 Section 112(b) Section 46(4)... 2026 TaxPub(GST) 584 (Bom-HC) Nandkumar Pawar v. The Union of India & Ors. , Bom-HCWrit Petition No. 507 of 2026 24-Apr-2026 -- ... 2026 TaxPub(GST) 583 (P&H-HC) Mohit Singla & Bhanuj Jindal v. Directorate General of Goods & Services Tax Intelligence , P&H-HCCRM-M-400-2026 (O&M), CRM-M-881-2026 (O&M) 24-Apr-2026 -- Section 69... 2026 TaxPub(GST) 582 (P&H-HC) Mohit Joshi v. Union of India & Ors. , P&H-HCCWP-34840-2024 24-Apr-2026 -- Section 75(4) Section 74... 2026 TaxPub(GST) 580 (All-HC) M/s M.M. Enterprises Thru. Proprietor Mohd. Muqeet v. Commissioner of Commercial Tax (State Tax), Gov. of U.P. LKO. & Anr. , All-HCWrit Tax No. 1710 of 2025 24-Apr-2026 -- Section 16 Rule 96(10)... 2026 TaxPub(GST) 579 (AP-HC) M/s. Krishna Sai Granites (India) Private Limited v. The Joint Commissioner of Central Taxes & Ors. , AP-HCWrit Petition No. 8499 & 8500 of 2024 24-Apr-2026 -- Section 69 Section 70 Section 193... 2026 TaxPub(GST) 577 (Bom-HC) Kanhaiya Nilambar Jha v. Union of India Through Secretary, Department of Revenue, New Delhi, Principal Commissioner Mr. Pradip Gurumurthy, CGST & Central Excise, Additional Commissioner (Preventive) Mr. Rajkumar Kendre, CGST & Central Excise, The Superintendent (Preventive) Mr. B.S. Nade, CGST & Central Excise, Chhatrapati Sambhajinagar, State of Maharashtra , Bom-HCCriminal Writ Petition No. 885 of 2025 24-Apr-2026 -- Rule 86A Rule 1 Rule 86A(2) Rule 74... 2026 TaxPub(GST) 576 (Mad-HC) Kalaimahal Cements Private Limited, Represented by its Authorized Signatory, Kavitha Ramesh v. The Commercial Tax Officer, Cuddalore , Mad-HCWP No. 3421 of 2026 and W.M.P. No. 3853 of 2026 24-Apr-2026 -- Section 74 Section 74(5) Section 74(1) Section 16(2) Section 50 Section 11-A Section 29(2)(e) Section 155 Section 70 Section 75(4) Rule 142... 2026 TaxPub(GST) 575 (Cal-HC) M/s. Jyoti Tar Products Private Limited & Anr. v. The Deputy Commissioner, State Tax, Shibpur Charge, WBGST & Ors. , Cal-HCWPA 20118 of 2025 with CAN 1 of 2025 24-Apr-2026 -- Section 169 Section 75(4)... 2026 TaxPub(GST) 574 (Uttarakhand-HC) M/s. Jaipal Singh v. Commissioner, State Goods and Services Tax Commissionerate, Dehradun & Anr. , Uttarakhand-HCWrit Petition (MB) No. 1065 of 2025 24-Apr-2026 -- Section 107 Section 73 Rule 80(3)... 2026 TaxPub(GST) 571 (Cal-HC) Iliyash Sekh v. Assistant Commissioner of CGST & C. EX, Malda Division & Ors. , Cal-HCW.P.A. 23363 of 2025 24-Apr-2026 -- Rule 96A(1)(b)... 2026 TaxPub(GST) 570 (P&H-HC) Huawei Telecommunications (India) Company Private Limited v. Excise and Taxation Commissioner & Ors. , P&H-HCCWP-12784-2022 24-Apr-2026 -- Section 73 Section 75 Section 7(1) Section 7) Section 9 Section 14 Section 11 Section 7(1)(a)... 2026 TaxPub(GST) 569 (Bom-HC) Hindustan Equipment Craft v. Assistant Commissioner of State Tax, Nagpur, Maharashtra, State of Maharashtra through The Commissioner of State Tax, Maharashtra , Bom-HCWrit Petition No. 1257 of 2026 24-Apr-2026 -- Section 70 Section 74 Section 73 Section 28 Section 107 Section 67 Section 69 Rule 142(1A)... 2026 TaxPub(GST) 567 (MP-HC) GR Infra Projects Ltd. v. State of M.P. & Ors. , MP-HCWrit Petition No. 40749 of 2025 24-Apr-2026 -- Section 483 Section 132(1)(b) Section A-1... 2026 TaxPub(GST) 566 (All-HC) Hari Shankar Sharma, Deepak Jain, Sushant Goyal v. Union of India & Anr. , All-HCCriminal Misc. Bail Application No. 45131 of 2025, 45969 of 2025, 261 of 2026 24-Apr-2026 -- Section 74 Section 73 Section 74A Section 73(10)... 2026 TaxPub(GST) 564 (Bom-HC) M/s. Hakikatrai & Sons, Akola v. Union of India & Ors. , Bom-HCWrit Petition No. 6118/2025 24-Apr-2026 -- Section 169(1)(d) Section 107(1)... 2026 TaxPub(GST) 563 (Tel-HC) M/s. Fortunapix Private Limited v. Assistant Commissioner of Central Tax, Gachibowli CGST Division , Tel-HCWrit Petition No. 19872 of 2025 24-Apr-2026 -- Section 73... 2026 TaxPub(GST) 562 (Del-HC) Food Corporation of India v. Union of India & Ors. , Del-HCW.P. (C) 1707/2026 & CM Appl. 8245/2026 24-Apr-2026 -- Section 66C(2) Section 68(2) Section 7(5)(c) Section 13(9) Section 8 Section 94 Section 66B Section 65B(44) Section 65(2) Section (1) Section 68(1) Section 67 Section 14(2) Section 66(2) Section 5 Section 2(30) Rule 2(1)(d)(EEC) Rule 6 Rule 6(7CA)... 2026 TaxPub(GST) 560 (Bom-HC) Firmenich Aromatics Production India Pvt. Ltd. v. Union of India & Ors. , Bom-HCWrit Petition No. 385 of 2019 24-Apr-2026 -- Section 74 Section 74(10) Section 107(1)... 2026 TaxPub(GST) 559 (Tel-HC) Excal Enterprise v. The Additional Commissioner of Central Tax, Ranga Reddy GST Commissionerate, Hyderabad & Ors. , Tel-HCWrit Petition No. 3273 of 2026 24-Apr-2026 -- Section 16 Section 74(1)... 2026 TaxPub(GST) 558 (Bom-HC) Dhiraj Industries v. State of Maharashtra & Ors. , Bom-HCWrit Petition No. 9064 of 2025 24-Apr-2026 -- Section 74(1) Section 28 Section 11A Section 74(10) Section 3(117) Section 39 Section 44... 2026 TaxPub(GST) 557 (Ker-HC) Dhanlaxmi Bank Limited & Ors. v. State of Kerala, Deputy Commissioner (Adjudication) Taxpayer Services, Thrissur, Deputy Commissioner (Intelligence), Kollam & Ors. , Ker-HCWP(C) Nos. 15618, 3332, 4442, 5020, 5103, 5604, 5708, 6270, 6732, 8039, 8283, 8585, 8637, 8880, 8882, 9720, 9965, 10092, 10122, 10131, 10164, 10210, 10682, 10694, 11251, 11335, 11396, 11516, 11676, 12422, 12504, 13067, 13261, 13290, 13773, 13913, 14 24-Apr-2026 -- Section 129(5) Section 31 Section 80 Section 67 Section 130 Section 129(3) Section 107 Rule 46 Rule 142(5)... 2026 TaxPub(GST) 556 (P&H-HC) Deutsche Cars Pvt. Ltd. v. State of Haryana & Ors. , P&H-HCCWP-21628-2025 24-Apr-2026 -- ... 2026 TaxPub(GST) 555 (Del-HC) D.K. Freight Carrier Prop Deepak Kumar v. Union of India & Ors. , Del-HCW.P. (C) 7881/2025 & CM Appl. 34784/2025 24-Apr-2026 -- Section 66B Section 65B(52) Section 73 Section 37C Section 87 Section 66D Rule 6A... 2026 TaxPub(GST) 554 (Ori-HC) M/s. Crushaders Tech Solution LLP, Khandagiri v. Superintendent GST & Central Excise, Bhubaneswar II Division & Anr. , Ori-HCW.P. (C) No. 4270 of 2026 24-Apr-2026 -- Section 73/74 Section 122(1)(ii) Section 122(2)(b) Section 125 Section 74 Rule 86A... 2026 TaxPub(GST) 553 (Tel-HC) M/s. Creative Enterprises v. The State of Telangana Represented by its Principal Secretary, Commercial Taxes, Secretariat, Hyderabad & Ors. , Tel-HCWrit Petition No. 19357 of 2025 24-Apr-2026 -- ... 2026 TaxPub(GST) 552 (SC) Commissioner of CGST & Central Excise, Kolkata v. M/s. Induss Food Products & Equipments Limited , SCCivil Appeal No. 3065 of 2026 (@ Diary No. 9063/2026) 24-Apr-2026 -- Section 74 Section 73 Section 74A Section 73(10)... 2026 TaxPub(GST) 551 (Bom-HC) M/s. Bhawana Steel Traders v. Joint Director, DGGI, Nagpur & Anr. , Bom-HCWrit Petition No. 7960/2025 24-Apr-2026 -- Section 16(4) Section 20 Section 11 Section 50(3) Section 122(2)(a) Section 73(1)... 2026 TaxPub(GST) 550 (Mad-HC) M/s. Asian Lifts & Escalator Private Limited, (Represented by its Managing Director Rajesh Kumar) v. Assistant Commissioner of CGST & Central Excise, Chennai , Mad-HCW.P. No. 2296 of 2026 and W.M.P. Nos. 2545 and 2546 of 2026 24-Apr-2026 -- Section 16(1)... 2026 TaxPub(GST) 549 (Guj-HC) M/s Acco Logistics & Forwarding Through Nisarg Y Shah v. Assistant Commissioner of CGST & Central Excise , Guj-HCR/Special Civil Application No. 14415 of 2025 24-Apr-2026 -- Section : 144 144B 54F 148 54(1) 45 -- Ahd-Trib -- Romaben Keyur Thakore v. Deputy Commissioner of Income-tax Assessee Appeal AllowedIT Appeal No. 2605 (Ahd) of 20252026 TaxPub(DT) 1964 (Ahd-Trib) 24-Apr-2026 -- Section : 143(1) -- Chd-Trib -- Ms. Aarti Gupta v. Income-tax Officer Appeal AllowedIT Appeal No. 1612 (Chandi) of 20252026 TaxPub(DT) 1957 (Chd-Trib) 24-Apr-2026 -- Section : 143(1) 112A 143(1)(a) 154 -- Ahd-Trib -- Suresh Natvarlal Zinzuwadia v. Deputy Commissioner of Income-tax Assessee Appeal AllowedIT Appeal No. 314 (Ahd) of 20262026 TaxPub(DT) 1954 (Ahd-Trib) 24-Apr-2026 -- Section : 12AB 13(1)(b) 80G 12A/12AB 11 -- Mum-Trib -- Surti Modh Vanik Jagruti Mandal v. CIT (Exemption) Appeal AllowedIT Appeal Nos. 8227 & 8229 (Mum) of 20252026 TaxPub(DT) 1946 (Mum-Trib) 24-Apr-2026 -- Section : 143(3)of 143(2) -- Del-Trib -- Rajeev Khanna v. Deputy Commissioner of Income-tax Appeal AllowedIT Appeal No. 6529 (Delhi) of 20252026 TaxPub(DT) 1943 (Del-Trib) 24-Apr-2026 -- Section : 80G 12AA 80G(5B) -- SC -- Commissioner of Income-tax (Central), Nagpur v. Shri Shivaji Education SocietyCivil Appeal No. 5233 of 20182026 TaxPub(DT) 1941 (SC) 24-Apr-2026 -- Section : 250 11(2) 139(1) 234A 143(2) 142(1) 11(6) 119(2)(b) -- Bang-Trib -- S.B. Manghnani charitable Trust v. Income-tax Officer (Exemptions) Assessee Appeal AllowedIT Appeal No. 1508 (Bang.) of 20242026 TaxPub(DT) 1934 (Bang-Trib) 24-Apr-2026 -- Section : 80G(5) 80G(5B) 80G(58) -- Ahd-Trib -- Om Seva Dham v. Commissioner of Income-tax (Exemption) Assessee Appeal AllowedIT Appeal No. 2145 (Ahd.) of 20242026 TaxPub(DT) 1927 (Ahd-Trib) 24-Apr-2026 -- Section : 250 143(3) 144B 89(1) 10(10C) -- Pune-Trib -- Sanjay Baban Nikam v. Income-tax Officer Assessee Appeal AllowedIT Appeal Nos. 2400 & 2401 (Pune) of 20252026 TaxPub(DT) 1923 (Pune-Trib) 24-Apr-2026 -- Section : 147 270A 144B 56(2)(x) 249 142(1) 148 -- Ranchi-Trib -- Rinki Singh v. ITO Assessee Appeal AllowedITA No. 56/RAN/20252026 TaxPub(DT) 1922 (Ranchi-Trib) 24-Apr-2026 -- Section : 234B 80P(2) 119 -- P&H-HC -- Punjab State Co-operative Supply Marketing Federation Ltd. v. Chief Commissioner of Income-tax Application DisposedCWP 10671 & 10822 of 20062026 TaxPub(DT) 1921 (P&H-HC) 24-Apr-2026 -- Section : 80G(5) 80G(5)(iv) 119 10(23C) 12AB -- Pune-Trib -- BR Nath Pai Shikshan Sanstha v. Commissioner of Income-tax (Exemption) Assessee Appeal AllowedIT Appeal No. 2396 (Pun) of 20252026 TaxPub(DT) 1917 (Pune-Trib) 24-Apr-2026 -- Section : 4 153 153(9) -- Karn-HC -- Deputy/ Assistant Commissioner of Income-tax v. Blue Yonder India (P.) Ltd. Appeal DismissedWrit Appeal No. 2117 of 2025 (T-IT)2026 TaxPub(DT) 1916 (Karn-HC) 24-Apr-2026 -- Section : 12 80 12AB 80G -- Bang-Trib -- Khaja Education Society v. Commissioner of Income-tax (Exemptions) Appeal AllowedIT Appeal Nos. 1607 & 1608 (Bang) of 20252026 TaxPub(DT) 1915 (Bang-Trib) 24-Apr-2026 -- Section : 250 56(2)(x) 143(2) 142(1) 143(3) 50C(2) 155 16A 23A 24 35 -- Mum-Trib -- Naynish Harishchandra Rahane v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 317 (Mum) of 20262026 TaxPub(DT) 1907 (Mum-Trib) 24-Apr-2026 -- Section : 80G 253(3) 119 10 12A 12AB 80G(5) -- Chen-Trib -- Hirawat Foundation v. Commissioner of Income-tax (Exemption) Assessee Appeal AllowedIT Appeal No. 3166 (Chny) of 20252026 TaxPub(DT) 1905 (Chen-Trib) 24-Apr-2026 -- Section : 244A -- Bom-HC -- Hongkong & Sanghai Banking Corporation Ltd. v. Income-tax Officer, TDS Petition DisposedWrit Petition No. 5266 of 20252026 TaxPub(DT) 1900 (Bom-HC) 24-Apr-2026 -- Section : 250 143(3) 50C 271(1)(c) -- Pune-Trib -- Vijay Balbhim Pise v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 195 (Pune) of 20252026 TaxPub(DT) 1879 (Pune-Trib) 24-Apr-2026 -- Section : 226(3) 179 -- Bom-HC -- Manjulaben Mafatlal Shah v. Tax Recovery Officer-3, Ahmedabad Petition DisposedWrit Petition (L) No. 40796 of 20252026 TaxPub(DT) 1876 (Bom-HC) 24-Apr-2026 -- Section : 250 80JJAA 139(1) 143(1) 80AC 80IB -- Del-Trib -- Aakash Bhardwaj v. Assessing Officer, Circle-1, Ghaziabad Assessee Appeal AllowedIT Appeal No. 5995 (Del) of 20252026 TaxPub(DT) 1866 (Del-Trib) 24-Apr-2026 -- Section : 40A(i) -- Del-HC -- Principal Commissioner of Income-tax v. Bharti Land Ltd. Appeal DismissedIT Appeal No. 161 of 20252026 TaxPub(DT) 1863 (Del-HC) 24-Apr-2026 -- Section : 54F 270A 54F(4) 54F(1) -- Ahd-Trib -- Sumit H. Bhagchandani v. Deputy Commissioner of Income-tax Assessee Appeal DismissedIT Appeal No. 1984 (Ahd) of 20252026 TaxPub(DT) 1858 (Ahd-Trib) 24-Apr-2026 -- Section : 148A 143(3) 147 143(1) 133A 132 153C 69 148A(1) 292C 65B 250 148(1) -- Guj-HC -- Sureshchandra Amrutlal Patel v. Assistant Commissioner of Income-tax, CentralR/Special Civil Application No. 6548 of 20252026 TaxPub(DT) 1856 (Guj-HC) 24-Apr-2026 -- Section : 143(1) 250 11 10(23C) 119(2)(b) 12A -- Mum-Trib -- Institute of Actuaries of India v. Deputy commissioner of Income-tax (Exemption) Assessee Appeal AllowedIT Appeal No. 7028 (Mum) of 20252026 TaxPub(DT) 1854 (Mum-Trib) 24-Apr-2026 -- Section : 153A 143(3) 153D -- Del-Trib -- ACIT v. Neena Jain Revenue Appeal Dismissed Assessee Appeal AllowedIT Appeal No. 4450 (Delhi) of 2025, CO. No. 163 (Delhi) of 20252026 TaxPub(DT) 1849 (Del-Trib) 24-Apr-2026 -- Section : 12AB(4) 12A/12B 80G 2(15) 115TD -- Ahd-Trib -- Charotar Bhal Rize Foundation v. Commissioner of Income-tax (Exemption) Assessee Appeal AllowedIT Appeal Nos. 703 & 704 (Ahd) of 20252026 TaxPub(DT) 1843 (Ahd-Trib) 24-Apr-2026 -- Section : 143(1) 10(108) 10(100) 246A 250(6) 251 119(2)(b) 10(10B) -- Ahd-Trib -- Jayeshkumar Tulsidas Sutaria v. Income-tax Officer Assessee Appeal AllowedIT Appeal Nos. 2387 & 2388 (Ahd.) of 20252026 TaxPub(DT) 1837 (Ahd-Trib) 24-Apr-2026 -- Section : 26 -- SAFEMA - New Delhi -- Smt. Ranjana Roy v. Initiating Officer, KolkataMP-PBPT-2420/KOL/2025 Misc., FPA-PBPT-444/KOL/20192026 TaxPub(DT) 1836 (SAFEMA - New Delhi) 24-Apr-2026 -- Section : 12A 12AB -- Hyd-Trib -- Udayanath Charitable Trust v. Commissioner of Income-tax (Exemption) Assessee Appeal DismissedIT Appeal No. 436 (Hyd) of 20252026 TaxPub(DT) 1826 (Hyd-Trib) 24-Apr-2026 -- Section : 143(2) 142(1) 37(1) 41(1) 44AB -- Mum-Trib -- DCIT v. NDX P2P (P.) Ltd. Revenue Appeal DismissedIT Appeal No. 6490 (Mum) of 20252026 TaxPub(DT) 1824 (Mum-Trib) 24-Apr-2026 -- Section : 143(1) 154 143(2) 143(3) 143(1)(a) 144B 134B -- Mum-Trib -- Rallis India Ltd. v. Deputy Commissioner of Income-tax Appeal AllowedIT Appeal No. 7688 (Mum) of 20252026 TaxPub(DT) 1819 (Mum-Trib) 24-Apr-2026 -- Section : 147 145(3) 250(6) 68 115 148 148A(b) 148A(d) -- Mum-Trib -- Gedalia Multitrading (P.) Ltd. v. NFAC/Income Tax Officer Assessee Appeal AllowedIT Appeal No. 6056 (Mum.) of 20252026 TaxPub(DT) 1817 (Mum-Trib) 24-Apr-2026 -- Section : 12AB 80G 80G(5) 80G5(iii) -- Chen-Trib -- Arulcheyal Kainkarrya Sabha v. Commissioner of Income-tax (Exemptions) Assessee Appeal AllowedIT Appeal Nos. 3349 & 3350 (Chny) of 20252026 TaxPub(DT) 1811 (Chen-Trib) 24-Apr-2026 -- Section : 2(47)(i) 48 143(3) 28(iv) -- Mum-Trib -- Deputy Commissioner of Income-tax v. Kemper Holding (P.) Ltd. Revenue Appeal DismissedIT Appeal No. 6426 (M) of 20112026 TaxPub(DT) 1800 (Mum-Trib) 24-Apr-2026 -- Section : 45(2) 251(1) -- Del-Trib -- DCIT, Circle 4(2) v. Cyberwalk Tech Park (P.) Ltd. Revenue Appeal DismissedIT Appeal No. 448 (Delhi) of 20252026 TaxPub(DT) 1798 (Del-Trib) 24-Apr-2026 -- Section : 148A(d) 143(3) 148A(b) 68 40A(3) 40(A) -- All-HC -- Zazsons Exports (P.) Ltd. v. Assistant Commissioner of Income-tax Petition AllowedWrit Tax No. 813 of 20242026 TaxPub(DT) 1797 (All-HC) 24-Apr-2026 -- Section : 12A/12AB 11 2(15) 13 -- Ahd-Trib -- ACIT (Exemption), Circle-2 v. Gujarat Enviormental Service Appeal DismissedIT Appeal No. 1817 (Ahd) of 20252026 TaxPub(DT) 1780 (Ahd-Trib) 24-Apr-2026 -- Section : 282 -- Mad-HC -- Arumugam Ramasamy v. Assessment Unit, Income-tax Department Petition DisposedW.P.(MD) Nos. 2588 & 2589 of 2026, W.M.P(MD) Nos. 2180, 2181, 2185 & 2187 of 20262026 TaxPub(DT) 1779 (Mad-HC) 24-Apr-2026 -- Section : 68 147 -- Mum-Trib -- Assistant Commissioner of Income-tax v. Suman Gandhi Appeal DismissedIT Appeal No. 3415 (Mum) of 2025, CO No. 268 (Mum) of 20252026 TaxPub(DT) 1778 (Mum-Trib) 24-Apr-2026 -- Section : 24(1) 24(3) 68 -- SAFEMA- New Del -- Jila Sahakari Kendriya Maryadit Bank v. Initiating Officer (BPU), Bhopal Appeal DisposedMP-PBPT-230 and 232 /BPL/2024 (Stay), FPA-PBPT-71 and 72/BPL/20242026 TaxPub(DT) 1776 (SAFEMA- New Del) 24-Apr-2026 -- Section : 250 13(3) 13(1)(c) 13(2)(c) 11 2(15) 12A -- Mum-Trib -- ITO(E) v. Indian Rugby Football Union Revenue Appeal DismissedIT Appeal No. 5298 (Mum) of 20252026 TaxPub(DT) 1775 (Mum-Trib) 24-Apr-2026 -- Section : 250 154 143(1) 194-IA 195 199(1) -- Mum-Trib -- Glen Morgan D Costa v. Income-tax Officer (International Taxation), Ward - 2(1)(1) Assessee Appeal AllowedIT Appeal No. 6573 (Mum) of 20252026 TaxPub(DT) 1767 (Mum-Trib) 24-Apr-2026 -- Section : 148 143(3) 147 132 -- Guj-HC -- Deepak Chinubhai Shah v. Deputy Commissioner of Income-tax, Circle 2(1)(1), Ahmedabad Petition AllowedR/Special Civil Application Nos. 13298, 15390 of 20252026 TaxPub(DT) 1760 (Guj-HC) 24-Apr-2026 -- Section : 119(2)(b) -- Guj-HC -- Abhay Rajendra Sanghvi v. Principal Commissioner of Income-taxR/Special Civil Application No. 10660 of 20252026 TaxPub(DT) 1756 (Guj-HC) 24-Apr-2026 -- Section : 158BC 132 158BFA(2) 132B 132B(3) -- Bom-HC -- Sunita Samir Sao v. Principal Commissioner of Income-tax Petition DisposedWrit Petition No. 1479 of 20252026 TaxPub(DT) 1751 (Bom-HC) 24-Apr-2026 -- Section : 46 2(10) 26(6) 24(4) 19 27 53 -- SAFEMA- New Del -- Sugee Developers v. Deputy Commissioner of Income-tax FPA-PBPT-1456/MUM/20212026 TaxPub(DT) 1750 (SAFEMA- New Del) 24-Apr-2026 -- Section : 46 24(3) 24(1) -- SAFEMA- New Del -- K. Jayakumar v. Initiating Officer (BPU) Appeal AllowedMP-PBPT-1756, 1758 and 2001/CHN/2024 (Exemp.) & Ors., MP-PBPT-1755, 1757 and 2000/CHN/2024 (Stay) & Ors., FPA-PBPT-378, 379 and 391/CHN/2024 & Ors.2026 TaxPub(DT) 1748 (SAFEMA- New Del) 24-Apr-2026 -- Section : 132(1) 245D(1) 245-1 -- P&H-HC -- Commissioner of Income-tax v. Nand Lal Garg Application DisposedCWP-17779-2007 (O & M)2026 TaxPub(DT) 1745 (P&H-HC) 24-Apr-2026 -- Section : 264 10(25) 143(3) 260 264(3) 143(1) 5 -- Tel-HC -- Tata Project Provident Fund Trust v. Principal Commissioner of Income-taxWrit Petition No. 27512 of 20252026 TaxPub(DT) 1743 (Tel-HC) 24-Apr-2026 -- Section : 143(3) 11 12A/12AB 12AB -- Mum-Trib -- Adhi Ganesh Mandir Charitable Trust v. Income-tax Department Assessee Appeal Partly AllowedITA No. 6720 (Mum) of 20252026 TaxPub(DT) 1737 (Mum-Trib) 24-Apr-2026 -- Section : 206C 206C(6A) 206C(7) -- Hyd-Trib -- Karthikeya Hotels v. Income-tax Officer (TDS), Ward-1(4) Assessee Appeal AllowedI.T. Appeal No. 1446 (Hyd) of 20252026 TaxPub(DT) 1735 (Hyd-Trib) 24-Apr-2026 -- Section : 154 143(1) -- Agra-Trib -- Suresh Chand Agarwal (HUF) v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 614 (Agra) of 20252026 TaxPub(DT) 1733 (Agra-Trib) 24-Apr-2026 -- Section : 250 10(26AAB) 143(1) 249(2)(c) 5 6 143(1)(a) 11 -- Luck-Trib -- Krishi Utpadan Mandi Samiti v. CPC, Bangalore, Income-tax Officer Assessee Appeal AllowedIT Appeal No. 101 (Lkw) of 20242026 TaxPub(DT) 1729 (Luck-Trib) 24-Apr-2026 -- Section : 139(1) 148 147 194J 194C 143(2) 10 -- Luck-Trib -- Dr. R.M. Lohia Institute of Medical Sciences v. NFAC, Delhi Assessee Appeal AllowedIT Appeal No. 519 (Lkw) of 20252026 TaxPub(DT) 1726 (Luck-Trib) 24-Apr-2026 -- Section : 147/143(3) 54B -- Del-Trib -- Adel Saini v. Income-tax Officer Appeal DismissedIT Appeal Nos. 2371 & 2372 (Delhi) of 20252026 TaxPub(DT) 1719 (Del-Trib) 24-Apr-2026 -- Section : 250 43B 143(1) 143(1)(a) -- Gau-Trib -- Shiwaji PD. Jaiswal v. Deputy Commissioner of Income-tax, Circle-1 Assessee Appeal AllowedIT Appeal No. 47 (Gty) of 20252026 TaxPub(DT) 1717 (Gau-Trib) 24-Apr-2026 -- Section : 253 250 206C(6C) 234E 246A -- Ind-Trib -- Juneja Size & Coal Wash (P.) Ltd. v. Income-tax Officer (TDS) Appeal AllowedIT Appeal No. 207 & 208 (Ind) of 20252026 TaxPub(DT) 1716 (Ind-Trib) 24-Apr-2026 -- Section : 12AB 12AB(1)(b) -- Mum-Trib -- Sunder Nagar Satsang Sabha v. Commissioner of Income-tax (Exemptions) Assessee Appeal AllowedIT Appeal No. 7234 (Mum.) of 20252026 TaxPub(DT) 1713 (Mum-Trib) 24-Apr-2026 -- Section : 144B 133(6) 144A 143(3) -- Bom-HC -- Sanjiv Manoharlal Sethi v. Deputy Commissioner of Income-tax, Circle 41(1)(1) Petition DisposedWrit Petition No. 2286 of 20252026 TaxPub(DT) 1712 (Bom-HC) 24-Apr-2026 -- Section : 250 36(1)(va) 143(1)/154 154 139(5) -- Ahd-Trib -- Jyotiben Niranjan Jani v. Deputy Commissioner of Income-tax Assessee Appeal AllowedIT Appeal No. 1499 (Ahd) of 20252026 TaxPub(DT) 1701 (Ahd-Trib) 24-Apr-2026 -- Section : 144 147 50 2(14) -- Agra-Trib -- Gulab Singh v. Income-tax Officer Assessee Appeal Partly AllowedIT Appeal No. 453 (Agr) of 20252026 TaxPub(DT) 1700 (Agra-Trib) 24-Apr-2026 -- Section : 143(3) 68 234B 271(1)(c) -- Mum-Trib -- Priyanka Lalitkumar Raizada v. Deputy Commissioner of Income-tax Assessee Appeal AllowedIT Appeal No. 4379 (Mum) of 20252026 TaxPub(DT) 819 (Mum-Trib) 24-Apr-2026 -- Section : 250 143(1) 154 199 192 -- Chen-Trib -- Deloitte Haskins & Sells v. Deputy Commissioner of Income-tax Assessee Appeal AllowedIT Appeal Nos. 2467, 2526, 2527, 2656, 2657, 2668, 2684 (Chny) of 20252026 TaxPub(DT) 811 (Chen-Trib) 24-Apr-2026 -- Section : 250 147 148 144 144B 149 149(1)(b) 148A(b) 3(1) 151 -- Mum-Trib -- Jasaram K. Rathod v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 5687 (Mum.) of 20252026 TaxPub(DT) 807 (Mum-Trib) 24-Apr-2026 -- Section : 153C 132 153(C) 158BC 153A 158BD 158BD/153C -- Guj-HC -- Virat Alloys (P.) Ltd. v. Office of the Assistant Commissioner of Income-tax Petition AllowedR/Special Civil Application Nos. 5003, 5039, 5084 and 5100 of 2024 & Ors.2026 TaxPub(DT) 803 (Guj-HC) 24-Apr-2026 -- Section : 119(2) 71 115 44AB 139(1) 80 139(1)/(3) 119(2)(b) -- Bom-HC -- Sikkim Ferro Alloys Ltd. v. Central Board of Direct Taxes Petition DisposedWrit Petition (L) No. 39914 of 20252026 TaxPub(DT) 800 (Bom-HC) 24-Apr-2026 -- Section : 147 144 144B 246A 69A 148 251 119 -- Mad-HC -- Shanmugam Sampath v. Assessment Unit, Income-tax Department, Ministry of Finance, New Delhi Petition DisposedW.P. No. 33863 of 2025, W.M.P. Nos. 38000 & 38002 of 20252026 TaxPub(DT) 796 (Mad-HC) 24-Apr-2026 -- Section : 24(3) -- SAFEMA- New Del -- Balkar Singh v. Initiating Officer Appeal DisposedMP-PBPT-1399,1400/LDH/2025 A.D., MP-PBPT-2863 and 2865/LDH/2022 Stay, FPA-PBPT-2463, 2465 & 2470/LDH/20222026 TaxPub(DT) 790 (SAFEMA- New Del) 24-Apr-2026 -- Section : 10(23C) -- Luck-Trib -- All India Women Conference v. CIT (Exemption) Assessee Appeal AllowedITA No. 135 (Lkw) of 20252026 TaxPub(DT) 789 (Luck-Trib) 24-Apr-2026 -- Section : 119 154 143(1) -- Ker-HC -- Kanneth Veedu Kesavan Nair Chandraboss v. Principal Commissioner of Income-tax Petition DismissedWP(C) No. 38048 of 20242026 TaxPub(DT) 787 (Ker-HC) 24-Apr-2026 -- Section : 143(1) 205 199 194IA -- Mum-Trib -- Nisar Ebrahim Ookabhoy v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 6638 (Mum) of 20252026 TaxPub(DT) 779 (Mum-Trib) 24-Apr-2026 -- Section : 250 139(1) 143(1) 11 -- Del-Trib -- New Surya Public School v. Deputy/Assistant Commissioner of Income-tax Assessee Appeal AllowedIT Appeal No. 5082 (Delhi) of 20252026 TaxPub(DT) 778 (Del-Trib) 24-Apr-2026 -- Section : 274 270A 119(2)(b) 143(2) 142(1) 144B -- Bom-HC -- Dhiraj Lakhamshi Shah v. Assessing Authority, National Faceless Assessment Centre, Delhi Petition DisposedWrit Petition No. 2856 of 20252026 TaxPub(DT) 777 (Bom-HC) 24-Apr-2026 -- Section : 260A 271(1)(c) 274 -- Del-HC -- Pr. Commissioner of Income-tax, Central -1 v. Chetan Gupta Appeal DismissedITA No. 741 of 2025, CM Appl. No. 78386 of 20252026 TaxPub(DT) 776 (Del-HC) 24-Apr-2026 -- Section : 143(2) 142(1) 139(1) 170A 170A(2) 72A -- Bom-HC -- Bajaj Electricals Ltd. v. Assistant Commissioner of Income-tax Writ Petition (L) No. 40696 of 20252026 TaxPub(DT) 772 (Bom-HC) 24-Apr-2026 -- Section : 132 194-IA 133(6) 201(1A) 194(1A) 148 194-1A 153-C 148/153-C 194LA) 203A 56 -- Chd-Trib -- Simmi Gupta v. DCIT/ACIT (TDS) Assessee Appeal AllowedIT Appeal No. 212 (Chd) of 20252026 TaxPub(DT) 769 (Chd-Trib) 24-Apr-2026 -- Section : 154 10 143 11 -- Bang-Trib -- Sri Shivaganga Yoga Centre v. Income-tax Officer (Exemption) Assessee Appeal AllowedIT Appeal No. 1044 (Bang) of 20252026 TaxPub(DT) 765 (Bang-Trib) 24-Apr-2026 -- Section : 143(3) 254 13 7 (1) 31 148 -- Chen-Trib -- Aban Offshore Ltd. v. Deputy Commissioner of Income-tax Assessee Appeal DismissedIT Appeal Nos. 1380 and 1381 (Chny) of 20252026 TaxPub(DT) 761 (Chen-Trib) 24-Apr-2026 -- Section : 115JC 115BAC 143(1) 154 139(1) -- Srt-Trib -- Meenaben Maheshchandra Patel v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 750 (Ahd) of 20252026 TaxPub(DT) 759 (Srt-Trib) 24-Apr-2026 -- Section : 260A 133(6) 148 143(2) -- Guj-HC -- Principal Commissioner of Income-tax - 1 v. Gopalbhai T Patel (HUF) Appeal DismissedR/Tax Appeal No. 205 of 20242026 TaxPub(DT) 754 (Guj-HC) 24-Apr-2026 -- Section : 244A(2) 142(1) 143(2) 143(1)(a) 143(3) 237 -- Bom-HC -- Panther Fincap & Management Services (P.) Ltd. v. S.K. Gupta Petition DisposedWrit Petition No. 44 of 20052026 TaxPub(DT) 727 (Bom-HC) 24-Apr-2026 -- Section : 115U 10(23FB) 57(iii) 56 -- Bom-HC -- Principal Commissioner of Income-tax v. Milestone Real Estate Fund Revenue Appeal DismissedIT Appeal No. 1472 of 20192026 TaxPub(DT) 328 (Bom-HC) 24-Apr-2026 -- Section : 148 148A(3) 147 -- Guj-HC -- Vivaansh Edutech (P.) Ltd. v. Assistant Commissioner of Income-tax Petition AllowedR/Special Civil Application No. 14156 of 20252026 TaxPub(DT) 326 (Guj-HC) 24-Apr-2026 -- Section : 148 147 159 -- Cal-HC -- Smt. Sushila Gupta v. Union of IndiaWPA No. 16234 of 20252026 TaxPub(DT) 323 (Cal-HC) 24-Apr-2026 -- Section : 260A 115JB 143(1) 143(3) 143(2) 142(1) 14A -- Guj-HC -- Principal Commissioner of Income-tax-1 v. Madhya Gujarat Vij Company Ltd. Appeal DismissedR/Tax Appeal Nos. 380 & 381 of 20242026 TaxPub(DT) 316 (Guj-HC) 24-Apr-2026 -- Section : 148A(d) 139 143(2) 148A(b) -- Guj-HC -- Gaurang Raghavjibhai Patel v. Income-tax Officer, Ward - 3(2)(1)R/Special Civil Application No. 9576 of 20232026 TaxPub(DT) 306 (Guj-HC) 24-Apr-2026 -- Section : 143(1) 43B -- Del-Trib -- Keysight Technologies India (P.) Ltd. v. Deputy Commissioner of Income-tax Assessee Appeal AllowedIT Appeal Nos. 4346 & 4347 (Delhi) of 20242026 TaxPub(DT) 294 (Del-Trib) 24-Apr-2026 -- Section : 148A 147 68 292BB 148A(b) 148A(a) 148A(d) -- Del-Trib -- SGA Infotech (P.) Ltd. v. ACIT Assessee Appeal AllowedIT Appeal No. 5844 (Delhi) of 20242026 TaxPub(DT) 291 (Del-Trib) 24-Apr-2026 -- Section : 153A 143(3) 132 157 -- Del-Trib -- RG Home Furnishing (P.) Ltd. v. Deputy Commissioner of Income-tax Appeal AllowedIT Appeal Nos. 2132 & 2133 (Delhi) of 2022 & 1176 (Delhi) of 20232026 TaxPub(DT) 290 (Del-Trib) 24-Apr-2026 -- Section : 260A 143(3) 144C(13) 9(l) 90(2) 9(1)(i) -- Del-HC -- Commissioner of Income Tax, International Taxation-1, New Delhi v. Clifford Chance Pte Ltd. Appeal DismissedITA 353/2025 and ITA 354/20252026 TaxPub(DT) 34 (Del-HC) 24-Apr-2026 -- Section : 5(2)(b) 6(1) -- Kol-Trib -- Debashis Das v. ACIT, International Taxation Assessee Appeal AllowedIT Appeal No. 947 (Kol) of 20232026 TaxPub(DT) 33 (Kol-Trib) 24-Apr-2026 -- Section : 90/91 139(1) 64(1A) 143(2) 69 115BBE 139(4) -- Del-Trib -- Deputy Commissioner of Income-tax v. Malvinder Mohan Singh Revenue Appeal DismissedIT Appeal No. 3029 (Delhi) of 20242026 TaxPub(DT) 27 (Del-Trib) 24-Apr-2026 -- Section : 153(a) -- Bom-HC -- Principal Commissioner of Income Tax v. J Kumar Infraprojects Ltd.IT Appeal (IT) No. 144 of 20252026 TaxPub(DT) 26 (Bom-HC) 24-Apr-2026 -- Section : 147 144 271(1)(c) 194IA 148 133(6) 144B 69 69A -- Hyd-Trib -- Prasanth Puttamareddy v. Income-tax Officer Assessee Appeal AllowedIT Appeal Nos. 1554, 1555 (Hyd) of 20252026 TaxPub(DT) 23 (Hyd-Trib) 24-Apr-2026 -- Section : 253(1) 250 147 144B 148 50C 143(2) 263 50C(1) 50C(l) 246A 251(1)(a) 250(6) -- Panaji-Trib -- Sonali Mahendra Naik Gaunekar v. Income-tax Officer Appeal AllowedIT Appeal No. 312 (Pan) of 20252026 TaxPub(DT) 19 (Panaji-Trib) 24-Apr-2026 -- Section : 144? 147 148 142(1) 144/147 143(2) 68 69C 251 -- Del-HC -- Akasaki Technology (P.) Ltd. v. Principal Commissioner of Income-tax Appeal DisposedIT Appeal No. 241 of 20252026 TaxPub(DT) 11 (Del-HC) 24-Apr-2026 -- Section : 292B 144 -- Bom-HC -- Principal Commissioner of Income-tax v. IPSOS Research (P.) Ltd. Appeal DismissedIT Appeal No. 109 of 20192025 TaxPub(DT) 9376 (Bom-HC) 24-Apr-2026 -- Section : 143(3) 144B 10(10AA) 192 -- Coch-Trib -- Jily Mathew v. Income-tax Officer Assessee Appeal DismissedIT Appeal No. 760 (Coch) of 20252025 TaxPub(DT) 9374 (Coch-Trib) 24-Apr-2026 -- Section : 2(9)(B) -- SAFEMA- New Del -- Dagger Commercial (P.) Ltd. v. Initiating Officer, (BPU), Kolkata Application DisposedFPA-PBPT-940 and 941/KOL/20222025 TaxPub(DT) 9372 (SAFEMA- New Del) 24-Apr-2026 -- Section : 260A 153C 132(4) 132(4A) -- Guj-HC -- Ador Ceramic (P.) Ltd., Yogeshkumar M Adroja v. Deputy/Assistant Commissioner of Income-tax Appeal AllowedR/Tax Appeal No. 157, 183 and 184 of 2025 & Ors.2025 TaxPub(DT) 9369 (Guj-HC) 24-Apr-2026 -- Section : 250 147 144 69A 44AD 143(3) -- Ahd-Trib -- Manubhai Dahyabhai Bhoi v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 779 (Ahd.) of 20252025 TaxPub(DT) 9366 (Ahd-Trib)