Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 10-Apr-2026 -- Section : 142(1) 22 56 271(1)(c) 147 115J8 115JB 10 (1) 115) 250 129 33AC 86 47 115BB -- Luck-Trib -- Dy. CIT, Range-3, Lucknow v. M/s Prayagraj Power Generation Company Limited, NoidaITA No. 393/Lkw/20202026 TaxPub(DT) 1784 (Luck-Trib) 10-Apr-2026 -- Section : 12AB -- Ahd-Trib -- Shree Dasha Porward Gnyati Samast Panch Gam Mahamandal Trust v. The CIT(Exemption), Ahmedabad. Assessee Appeal AllowedITA No. 1276/Ahd/20252026 TaxPub(DT) 1586 (Ahd-Trib) 10-Apr-2026 -- Section : 12A 12AB 12AA -- Ahd-Trib -- Shri Mohanlal Savalchand Surani Unwala Dasha Shrimali Jain Trust v. The CIT(Exemption) Ahmedabad. Assessee Appeal AllowedITA No. 1739/Ahd/20252026 TaxPub(DT) 1585 (Ahd-Trib) 10-Apr-2026 -- Section : 153C 153A/153C 132 133C(1) 132A 153C(1) 153(c)(1)) 153-C -- Del-Trib -- DCIT, New Delhi v. Kamalkunj Commercial P. Ltd. & Kamalkunj Commercial P. Ltd. v. DCIT, New Delhi Revenue Appeal Dismissed Assessee Appeal DismissedITA Nos. 2361 to 2363/Del/2025, CO Nos. 90 to 92/Del/2025 (Arising out of ITA Nos. 2361 to 2363/Del/2025)2026 TaxPub(DT) 1584 (Del-Trib) 10-Apr-2026 -- Section : 12A 12AB 115TD(5) 12AB(1)(b) 12A/12AB -- Ahd-Trib -- Kamalam Foundation v. The CIT(Exemption) Ahmedabad Assessee Appeal AllowedITA No. 1584/Ahd/20252026 TaxPub(DT) 1583 (Ahd-Trib) 10-Apr-2026 -- Section : 142(1) 143(3) 46A(3) -- Del-Trib -- The ACIT Circle - 13(1), New Delhi v. JWIL Infra Ltd Revenue Appeal AllowedITA No. 1831/DEL/20252026 TaxPub(DT) 1582 (Del-Trib) 10-Apr-2026 -- Section : 143(1) 132 147 68 10(38) 133(6) -- Del-Trib -- Archit Gupta v. Assistant Commissioner of Income Tax, Circle 29, New Delhi Assessee Appeal AllowedITA No. 2527/DEL/20222026 TaxPub(DT) 1581 (Del-Trib) 10-Apr-2026 -- Section : 194IA 194-I 194A 3 201(1) 194A(3)(f) -- Del-Trib -- Celebrity Realcon (P) Ltd. v. ITO Ward 49(3), Delhi Assessee Appeal AllowedITA No. 3706/Del/20252026 TaxPub(DT) 1580 (Del-Trib) 10-Apr-2026 -- Section : 12AA -- Ahd-Trib -- Shree Sojitra Kharakuva Shree Khodiyar Mataji Akand Jyoti Trust v. The CIT(Exemption) Ahmedabad Assessee Appeal AllowedITA No. 1691/Ahd/20252026 TaxPub(DT) 1579 (Ahd-Trib) 10-Apr-2026 -- Section : 153C 153A/153C 132 133C(1) 132A 153C(1) 153(c)(1)) 153-C -- Del-Trib -- DCIT, New Delhi v. Richfield Goods Pvt. Ltd. & Richfield Goods Pvt. Ltd. v. DCIT, New Delhi Revenue Appeal Dismissed Assessee Appeal DismissedITA No 2359/Del/2025 & CO No. 112/Del/2025 (Arising out of ITA No. 2359/Del/2025)2026 TaxPub(DT) 1578 (Del-Trib) 10-Apr-2026 -- Section : 148 147 148A(b) 148(A)(d) 144 148A(d) 251(1)(a) -- Del-Trib -- Shri Sanjeev Yadav v. The ITO Ward - 30(5), Delhi Assessee Appeal DismissedITA No. 1843/DEL/20252026 TaxPub(DT) 1577 (Del-Trib) 10-Apr-2026 -- Section : 143(1) 143(3) 143(1)(a) 36(1)(va) -- Del-Trib -- Ganganagar Vehicles Pvt Ltd v. The ITO Ward -10(1), Delhi Assessee Appeal Partly AllowedITA Nos. 990 & 991/DEL/20242026 TaxPub(DT) 1576 (Del-Trib) 10-Apr-2026 -- Section : 148 148A(d) 149 148A(b) 149(1) 3(1) 147 144 -- Del-Trib -- Sangeeta Khandelwal v. DCIT Circle-28(1), Delhi Assessee Appeal AllowedITA Nos. 2494 & 2495/Del/20252026 TaxPub(DT) 1575 (Del-Trib) 10-Apr-2026 -- Section : 68 -- Del-Trib -- Suraj Pal v. ACIT, Circle 4(1), Haryana Assessee Appeal AllowedITA No. 3346/Del/20242026 TaxPub(DT) 1574 (Del-Trib) 10-Apr-2026 -- Section : 148 148A(d) 149 148A(b) 149(1) 3(1) 148(E -- Del-Trib -- Artline Finance Pvt. Ltd. (earlier known as ArtlineVinimay Pvt. Ltd.) v. DCIT Central Circle-8, Delhi Assessee Appeal AllowedITA No. 3705/Del/20252026 TaxPub(DT) 1573 (Del-Trib) 10-Apr-2026 -- Section : 12AB 12A(l)(ac) -- Ahd-Trib -- People Service Charitable Trust v. The CIT(Exemption) Ahmedabad Appeal Partly AllowedITA No. 193/Ahd/20252026 TaxPub(DT) 1572 (Ahd-Trib) 10-Apr-2026 -- Section : 148 147 144B 149 143(3) 148A(b) 148A(d) -- Del-Trib -- Sahdev Gupta v. Faceless Assessment, New Delhi Assessee Appeal Partly AllowedITA No 4234/Del/20242026 TaxPub(DT) 1571 (Del-Trib) 10-Apr-2026 -- Section : 143(3) 144C 285 -- Del-Trib -- GE Global Parts & Products GMBH v. Assistant Commissioner of Income Tax, Circle International Taxation 1(3)(1), New Delhi Assessee Appeal Partly AllowedITA No. 1932/Del/20252026 TaxPub(DT) 1570 (Del-Trib) 10-Apr-2026 -- Section : 139(1) 90/90A 143(1) 154 -- Del-Trib -- Joel Eliah Pusanur v. Deputy Commissioner of Income Tax, Circle International Taxation-1 (2)(2), New Delhi Assessee Appeal AllowedITA No. 3517/DEL/20252026 TaxPub(DT) 1569 (Del-Trib) 10-Apr-2026 -- Section : 151 148 148A(d) 151(ii) -- Del-Trib -- Shri Sati Hosiery Pvt Ltd. v, The ITO Ward -23(3), New Delhi Assessee Appeal AllowedITA No. 1804/DEL/20252026 TaxPub(DT) 1568 (Del-Trib) 10-Apr-2026 -- Section : 11 2(15) -- Del-Trib -- DCIT v. Hapur Pilukhuwa Development Authority, Uttar PradeshITA No. 3102/Del/20252026 TaxPub(DT) 1567 (Del-Trib) 10-Apr-2026 -- Section : 250 244A 36(1)(va) 26AS 26As -- Ahd-Trib -- M/s. Checkmate Facility & Electronic Solution Pvt . Ltd. v. Dy. Commissioner of Income Tax Circle-1(1)(1), Baroda Assessee Appeal Partly AllowedITA No. 234/Ahd/20252026 TaxPub(DT) 1566 (Ahd-Trib) 10-Apr-2026 -- Section : 250 147 143(1) 143(3) 148 139(1) 143(3)/147 -- Kol-Trib -- Shresth Dealers Pvt. Ltd. v. DCIT, CC-4(1), Kolkata Assessee Appeal AllowedITA No. 427/Kol/20252026 TaxPub(DT) 1565 (Kol-Trib) 10-Apr-2026 -- Section : 12AB -- Ahd-Trib -- Shri Mewad v. The CIT(Exemption), Ahmedabad Appeal Partly AllowedITA No. 1568/Ahd/20252026 TaxPub(DT) 1564 (Ahd-Trib) 10-Apr-2026 -- Section : 143(3) 12A 80G(5)(vi) 143(1) 143(2) 142(1) 11(2) 139(1) -- Del-Trib -- Surabhi Shodh Sansthan v. DCIT, Circle Exemp-2(1), New Delhi Assessee Appeal AllowedITA No. 3042/DEL/20252026 TaxPub(DT) 1563 (Del-Trib) 10-Apr-2026 -- Section : 250 143(2) 143(1) 147 148 144 69A 139(1) -- Kolkata D Tribunal -- Riteshh Agarwal, C/o M/s SalarpuriaJajodia& Co. v. ITO, NFAC, Delhi Assessee Appeal AllowedITA No. 826/Kol/20252026 TaxPub(DT) 1562 (Kolkata D Tribunal) 10-Apr-2026 -- Section : 144 148 147 148A 148A(b) 142(1) 69 194C 148A(d) 151(ii) -- Del-Trib -- Wudstay Travels Private Limited v. Assistant Commissioner of Income Tax Circle 25 (1), New Delhi Assessee Appeal AllowedITA No. 2996/DEL/20252026 TaxPub(DT) 1561 (Del-Trib) 10-Apr-2026 -- Section : 143(3) 144C(13) 144C(5) 144C(1) 9(1)(vii) 14) 311 333 234B 274 270A -- Del-Trib -- Digicert Inc v. ACIT Assessee Appeal Partly AllowedIT Appeal No. 1177 (Delhi) of 20252025 TaxPub(DT) 8159 (Del-Trib) 10-Apr-2026 -- Section : 250 143(3) 131 43CB 43CA(1) 133A 142(1) 50C 133A/131 -- Mum-Trib -- Dy. CIT v. Amardeep Constructions Revenue Appeal DismissedIT Appeal No. 3202 (Mum) of 20252025 TaxPub(DT) 8158 (Mum-Trib) 10-Apr-2026 -- Section : 250 2(17) 37 28 234B 271(1)(c) 37(1) 135 154(d) 281 284 -- Ahd-Trib -- Dy. CIT v. AIA Engineering Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedIT Appeal No. 351 & 565 (Ahd) of 20252025 TaxPub(DT) 8157 (Ahd-Trib) 10-Apr-2026 -- Section : 2(b) 144 245 -- Del-HC -- Court on its Own Motion v. Anuradha Misra Petition DisposedCont. CAS(C) 506 of 20192025 TaxPub(DT) 8155 (Del-HC) 10-Apr-2026 -- Section : 263 143(3) 144C(13) 144B 1440(13) 80G 37(1) 14A 23 41(3) 40(a) 43B 40A(3) 35D -- Mum-Trib -- Colgate Palmolive (India) Ltd. v. Pr. CIT Assessee Appeal AllowedIT Appeal No. 3293 (Mum) of 20252025 TaxPub(DT) 8153 (Mum-Trib) 10-Apr-2026 -- Section : 260A 172(3) 172(4) 10 -- Guj-HC -- Atlantic Shipping (P.) Ltd. v. ITOR/Tax Appeal No. 688 & 707 of 2024, R/Special Civil Application No. 6595 & 6539 of 20252025 TaxPub(DT) 8145 (Guj-HC) 10-Apr-2026 -- Section : 143(3) 144C(3) 9(1)(vi) -- Mum-Trib -- Asstt. CIT v. BCD Travel Services BV Revenue Appeal DismissedIT Appeal Nos. 4219 & 4240 (Mum) of 20252025 TaxPub(DT) 8143 (Mum-Trib) 10-Apr-2026 -- Section : 143(3) 144C(13) 144C(5) 92CA(3) 234B 234C -- Del-Trib -- Aptive Components India (P.) Ltd. v. ACIT Assessee Appeal Partly AllowedIT Appeal No. 2082 (Del) of 20222025 TaxPub(DT) 8142 (Del-Trib) 10-Apr-2026 -- Section : 147 144 147/144 234A 148 144/147 271(1)(c) 147/148 143(2) 44AD/44AF 148(2) 139 -- Jp-Trib -- Mo. Shariph Kureshi v. ITO Assessee Appeal AllowedIT Appeal No. 366 (Jpr) of 20252025 TaxPub(DT) 8060 (Jp-Trib) 10-Apr-2026 -- Section : 143(2) 28 10(37) 145A 57(iv) 145A(b) 145B 45 34 2828A 56(2) 271(1)(c) 2(14) 4 -- Del-Trib -- Vijay Singh Chauhan v. ITO Assessee Appeal DismissedIT Appeal No. 2561(Delhi) of 20232025 TaxPub(DT) 8059 (Del-Trib) 10-Apr-2026 -- Section : 250 69 68 148 143(1) 143(3) 147 271(1)(c) 44AB 69A 133(6) 132(4) 131 144B -- Ahd-Trib -- Nikulbhai Chaturbhai Patel (HUF) v. NFACIT Appeal Nos. 45 to 47, 266 & 267 (Ahd.) of 20252025 TaxPub(DT) 8053 (Ahd-Trib) 10-Apr-2026 -- Section : 143(3) 144B 438 250 143(2) 142(1) 43B 139(1) 270A 274 28 92B 270A(8) -- Hyd-Trib -- Magnaquest Technologies Ltd. v. Dy. CITIT Appeal Nos. 736 & 743 (Hyd.) of 20252025 TaxPub(DT) 8049 (Hyd-Trib) 10-Apr-2026 -- Section : 143(3) 144C(13) 92CA(1) 144B 143(1)(a) 145(2) 270A 92B(2) -- Del-Trib -- Jubilant Generics Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedIT Appeal No. 2004 (Del) of 20222025 TaxPub(DT) 8048 (Del-Trib) 10-Apr-2026 -- Section : 144 153C 153B 132 133A 127 143(3) 5411 139(1) 132(1) 131(1A) 54B 54F 147 148 -- Jp-Trib -- Dy. CIT v. Kamla PrabhaIT Appeal No. 94 (Jpr) of 2025, CO. No. 22 (Jpr) of 20252025 TaxPub(DT) 8041 (Jp-Trib) 10-Apr-2026 -- Section : 35(2AB) 37 37(1) -- Del-Trib -- Dy. CIT v. Anand NVH Products (P) Ltd. Assessee Appeal AllowedIT Appeal No. 3612 (Delhi) of 20242025 TaxPub(DT) 8039 (Del-Trib) 10-Apr-2026 -- Section : 143(3) 22 56 3 4 208 -- Mum-Trib -- Asstt. CIT v. Chenani Nashri Tunnelway Ltd. Revenue Appeal DismissedIT Appeal No. 4686 (Mum) of 20252025 TaxPub(DT) 8035 (Mum-Trib) 10-Apr-2026 -- Section : 12AA 13(1)(c) 13(3) 11 13(1)(ii) 115BBC 68 13(3)(c) 11(5) 13(l)(c) 13(l)(d) 13( -- Chd-Trib -- Aryans Educational & Charitable Trust v. CIT(E) Appeal AllowedIT Appeal No. 1136 (Chd) of 20242025 TaxPub(DT) 8034 (Chd-Trib) 10-Apr-2026 -- Section : 12A 12AB 2(15) 12AB/80G -- Chen-Trib -- Agastya Gurukulam Public Charitable Trust v. CIT(E) Assessee Appeal DismissedIT Appeal Nos. 376 & 377 (Chny) of 20252025 TaxPub(DT) 8031 (Chen-Trib) 10-Apr-2026 -- Section : 143(3) 144C(3) 144C(5) 153 92CA(3) 37(1) -- Hyd-Trib -- Virinchi Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT Appeal No. 1185 (Hyd.) of 20242025 TaxPub(DT) 7595 (Hyd-Trib) 10-Apr-2026 -- Section : 148 149(1)(A) 148A(b) 148A(d) 54 149(1)(b) 151 -- Mum-Trib -- Vipendra Ravindra Mandal v. ITO Assessee Appeal AllowedIT Appeal No. 1819 (Mum) of 20252025 TaxPub(DT) 7594 (Mum-Trib) 10-Apr-2026 -- Section : 144C(13) 143(2) 92CA(3) 144C(5) 250 143(3) 92B 234C 271(1)(c) 274 115-O 92(3) -- Del-Trib -- Technip Energies India Ltd. v. Addl. CIT Assessee Appeal AllowedIT Appeal Nos. 6390 (Del.) of 2017 and 9852 (Del.) of 20192025 TaxPub(DT) 7593 (Del-Trib) 10-Apr-2026 -- Section : 143(3) 144C(13) 144C(5) 143C(13) 801A 92BA 801A(10) 92C(3) 92D 115JAA 234A 153 -- Hyd-Trib -- Sushee Infra & Mining Ltd. v. ACIT Assessee Appeal Partly AllowedIT Appeal No. 1390 (Hyd.) of 20242025 TaxPub(DT) 7591 (Hyd-Trib) 10-Apr-2026 -- Section : 5 90 234B 15 5(2)(a) 9(1)(ii) 90(2) -- Chen-Trib -- Prakash Raman v. ITO Assessee Appeal AllowedIT Appeal No. 1115 of 20252025 TaxPub(DT) 7582 (Chen-Trib) 10-Apr-2026 -- Section : 5(A) 44AD 183 148 142(1) 143(2) 156 274 271(F) 264 147 144 144B 192 185 132 -- Bom-HC -- Prabhakar Nerulkar v. Pr. CITWrit Petition No. 444 of 20242025 TaxPub(DT) 7581 (Bom-HC) 09-Apr-2026 -- Section : 69A 143(3) 153A 271(1)(c) -- Chd-Trib -- Smt. Renu Aggarwal v. ACIT/DCIT (Central Circle), PatialaITA Nos. 1306 & 714/CHANDI/20252026 TaxPub(DT) 1191 (Chd-Trib) 09-Apr-2026 -- Section : 12A 80G -- Chd-Trib -- Pooja Foundation v. CIT (Exemptions), Chandigarh Appeal AllowedITA Nos. 1712 & 1713/CHANDI/20252026 TaxPub(DT) 1190 (Chd-Trib) 09-Apr-2026 -- Section : 143(3) 69A -- Chd-Trib -- Shri Rakesh Kumar Vohra v. DCIT (Central Circle-2), Chandigarh Appeal Partly AllowedITA No. 1015/CHANDI/20252026 TaxPub(DT) 1189 (Chd-Trib) 09-Apr-2026 -- Section : -- Pat-Trib -- Bhagwan Traders v. ITO, Ward-3(4), Saharsha Assessee Appeal Partly AllowedITA No. 538/PAT/20252026 TaxPub(DT) 1188 (Pat-Trib) 09-Apr-2026 -- Section : -- Pat-Trib -- Tarouna Cold Storage Pvt. Ltd. v. ITO, Ward-3(1), Purnea Assessee Appeal Partly AllowedITA No. 539/PAT/20252026 TaxPub(DT) 1187 (Pat-Trib) 09-Apr-2026 -- Section : -- Ctk-Trib -- Charinangal Service Co-operative Society v. ITO, Ward-Jajpur, Jajpur Assessee Appeal Partly AllowedITA No. 692/CTK/20252026 TaxPub(DT) 1186 (Ctk-Trib) 09-Apr-2026 -- Section : 148 148A 147 148A(b) 148(b) 148A(d) -- Ctk-Trib -- Arpita Jena v. ITO, Ward-3(1), Bhubaneswar Assessee Appeal AllowedITA No. 585/CTK/20252026 TaxPub(DT) 1185 (Ctk-Trib) 09-Apr-2026 -- Section : -- Pat-Trib -- Shiv Kumar v. DC/AC, Circle-4, Patna Assessee Appeal Partly AllowedITA No. 535, 536 & 537/PAT/20252026 TaxPub(DT) 1184 (Pat-Trib) 09-Apr-2026 -- Section : 250 143(3) -- Del-Trib -- Abhik Finance Pvt. Ltd. v. DCIT, Central Circle-1(2), New Delhi Assessee Appeal DismissedITA No. 3723/Del/20242026 TaxPub(DT) 1183 (Del-Trib) 09-Apr-2026 -- Section : 250 133(6) 131 147 -- Ahd-Trib -- Dhwani Jayeshkumar Patel v. ITO, Ward-4(1)(2), Vadodara Assessee Appeal AllowedITA No. 1757/Ahd/20252026 TaxPub(DT) 1182 (Ahd-Trib) 09-Apr-2026 -- Section : 271B 143(3) 44AB 274 273B -- Chen-Trib -- Sahana Jewellery Exports Private Limited v. ITO, Corporate Ward -3, Coimbatore Assessee Appeal AllowedITA No. 3474/Chny/20252026 TaxPub(DT) 1181 (Chen-Trib) 09-Apr-2026 -- Section : 143(3) 144B 40(a)(ia) 37 48 -- Chen-Trib -- S. Rajasekaran v. Deputy Commissioner of Income-tax, Non-Corporate Circle -7(1), Chennai Assessee Appeal Partly AllowedITA No. 2821/Chny/20252026 TaxPub(DT) 1180 (Chen-Trib) 09-Apr-2026 -- Section : 80G(5) 12A -- Chd-Trib -- Thakur Satyanarayan Kapuria Mandir Nyas v. CIT (Exemptions), Chandigarh Assessee Appeal AllowedITA No. 137/CHD/20252026 TaxPub(DT) 1179 (Chd-Trib) 09-Apr-2026 -- Section : 23(1) 143(3) 132(1) 153A 143(2) -- Chd-Trib -- Raman Goyal v. DCIT, Central Circle-1, Chandigarh Appeal AllowedITA Nos. 40, 35 & 36/CHD/20252026 TaxPub(DT) 1178 (Chd-Trib) 09-Apr-2026 -- Section : 159(2) 2(14) 2(14)(iii) -- Chd-Trib -- Shri Shankar Lal S/o Shri Bastiram, Through L/H Smt. Sudershana Devi v. ITO, Ward-4, Panchkula Assessee Appeal AllowedITA No. 1234/CHD/20252026 TaxPub(DT) 1177 (Chd-Trib) 09-Apr-2026 -- Section : 250 143(3) 144B 80P 80P(2)(d) 250(6) -- Pune-Trib -- Junnar Taluka Prathamik Shikshak Sahakari Patsanstha v. PNE-W-59(1), Pune Assessee Appeal AllowedITA No. 1659/PUN/20252026 TaxPub(DT) 1176 (Pune-Trib) 09-Apr-2026 -- Section : 250 143(1) 90 139(1) 143(1)(a) -- Pune-Trib -- Rohan Atul Khadilkar v. Income Tax Officer, Ward-13(1), Pune Assessee Appeal AllowedITA No. 1200/PUN/20242026 TaxPub(DT) 1175 (Pune-Trib) 09-Apr-2026 -- Section : 250(6) 194A 133A 2(28A) 45I(bb) 201(1) 201(1A) -- Luck-Trib -- M/s. Motor & General Sales Ltd. v. Income Tax Officer (TDS)-II, Commissioner of Income Tax (Appeals-II), Kanpur Assessee Appeal Partly AllowedITA No. 136/LKW/20202026 TaxPub(DT) 1174 (Luck-Trib) 09-Apr-2026 -- Section : 69C 143(1) 132 132(4) 153A 143(3) 68 133 90 131 10 -- Mum-Trib -- DCIT-CC3(2), Central Range-3, Mumbai v. Mangalkalash Trading (P) Ltd. Revenue Appeal AllowedITA No. 576/MUM/20192026 TaxPub(DT) 1173 (Mum-Trib) 09-Apr-2026 -- Section : 250 44AD 253 -- Bang-Trib -- Smt. Nafeeja Bi v. ITO, Ward - 1, Shivamogga Assessee Appeal Partly AllowedITA No. 2323/Bang/20252026 TaxPub(DT) 1172 (Bang-Trib) 09-Apr-2026 -- Section : 250 143(3) 144B 143(1) 12A -- Pune-Trib -- Tarachand Gupta Foundation v. Income Tax Officer, Exemption Ward-1(1), Nashik Assessee Appeal AllowedITA No. 2539/PUN/20252026 TaxPub(DT) 1171 (Pune-Trib) 09-Apr-2026 -- Section : 148 68 147 142(1) 139 234A 271F 271(1)(c) 143(1) 147/151 151(1) -- Chd-Trib -- Shri Pawan Garg v. ITO, Ward 5(5), Chandigarh Assessee Appeal AllowedITA No. 1218/CHD/20242026 TaxPub(DT) 1170 (Chd-Trib) 09-Apr-2026 -- Section : 147 148 69A 147/148 -- Chen-Trib -- Aryan Share & Stock Brokers Ltd. v. ITO, Corporate Ward-1(1), Chennai Assessee Appeal AllowedITA No. 2756/Chny/20252026 TaxPub(DT) 1169 (Chen-Trib) 09-Apr-2026 -- Section : 250 147 144B 271(1)(c) 69A 148 250(6) -- Pune-Trib -- Bhaskar Rajaram Thorat v. ITO, Ward-2(1), Nashik Assessee Appeal AllowedI.T.A. Nos. 2300 & 2302/PUN/20252026 TaxPub(DT) 1168 (Pune-Trib) 09-Apr-2026 -- Section : 250 143(3) 144B 271AAC(1) 69A 250(6) -- Pune-Trib -- Dhananjay Vasantrao Deshmukh (HUF) v. ITO, Ward-1(5), Aurangabad Assessee Appeal AllowedI.T.A. No. 2343 & 2344/PUN/20252026 TaxPub(DT) 1167 (Pune-Trib) 09-Apr-2026 -- Section : 147 144C 194-IA 148A 143(2) -- Bang-Trib -- Shri Kandavara Abdul Basheer v. Income Tax Officer, International Tax Ward, Mangalore Assessee Appeal AllowedITA No. 2249/Bang/20252026 TaxPub(DT) 1166 (Bang-Trib) 09-Apr-2026 -- Section : 147/144 -- Kol-Trib -- Adarsha Samaj Kalyan Samittee v. Income Tax Officer Assessee Appeal Partly AllowedI.T.A. No. 332/GTY/20252026 TaxPub(DT) 1165 (Kol-Trib) 09-Apr-2026 -- Section : 153C 143(2) 142(1) 153A -- Bang-Trib -- Deputy Commissioner of Income Tax, Central Circle – 1(4), Bangalore v. M/s. Davanam Constructions Pvt. Ltd. Revenue Appeal DismissedITA Nos. 2101 to 2103/Bang/20252026 TaxPub(DT) 1164 (Bang-Trib) 09-Apr-2026 -- Section : -- Bang-Trib -- M/s. Nam Estates Pvt. Ltd. (Presently known as Embassy Developments Ltd.) v. The Assistant Commissioner of Income Tax, Circle – 5(1)(1), Bangalore Assessee Appeal DismissedITA No. 2257/Bang/20252026 TaxPub(DT) 1163 (Bang-Trib) 09-Apr-2026 -- 2026 TaxPub(CL) 171 (SC) North Eastern Development Finance Corporation Ltd. (NEDFI) v. L. Doulo Builders & Suppliers Co. (P.) Ltd. , SC, , Civil Appeal No. 6492 of 2024, 2025-12-16 09-Apr-2026 -- 2026 TaxPub(CL) 163 (SAFEMA - New Del) P. Senthil Kumar v. Deputy Director, Directorate of Enforcement, Chennai , SAFEMA - New Del, , FPA-PMLA-2344, 2345, 2347, 2348, 2349, 2350, 2351, 2352, 2353, 2354, 2355, 2356 and 2357/CHN/2018, 2025-10-29 09-Apr-2026 -- 2026 TaxPub(CL) 157 (NCLAT- New Del) Redpro Construction (P.) Ltd. v. Skyline Infratech (P.) Ltd. , NCLAT- New Del, , Comp. APP. (AT) (Ins) No. 1630 of 2023, I.A. No. 5889 of 2023, 2025-11-21 09-Apr-2026 -- 2025 TaxPub(CL) 935 (NCLT- Kol) REC Ltd. v. Hiranmaye Energy Ltd. , NCLT- Kol, , I.A. (IB) No. 1020/KB of 2022, I.A. (IB) No. 828/KB of 2023, CP (IB) No. 138/KB of 2021, 2024-01-02 09-Apr-2026 -- 2025 TaxPub(CL) 758 (NCLT- Kol) State Bank of India v. Nikunj Bothra , NCLT- Kol, , C.P. (IB) No. 262 (KB) of 2022, 2025-01-07 09-Apr-2026 -- 2025 TaxPub(CL) 753 (NCLT- Ahd) Comet Performance Chemicals (P.) Ltd. v. Aarvee Denims & Exports Ltd. , NCLT- Ahd, , CP (IB) No. 275 (Ahm) of 2023, 2024-07-02 09-Apr-2026 -- 2025 TaxPub(CL) 750 (NCLT- New Del) Acute Daily Media (P.) Ltd. v. Sharp Eye Advertising (P.) Ltd. , NCLT- New Del, , Company Petition (IB) No. 50 (PB) of 2021, I.A. Nos. 3602 of 2022 and 461 of 2024, Inv. Pett. No. 36 of 2022, 2024-06-12 09-Apr-2026 -- 2025 TaxPub(CL) 648 (NCLT- Mum) Vantage Point Asset Management Pte. Ltd. v. Ashish Arjunkumar Rathi , NCLT- Mum, , I.A. Nos. 2794, 3336, 3399 of 2023, 3286, 3654 of 2024, IVN. P. Nos. 40 & 41 of 2024, C.P. (IB) No. 893 (MB) of 2021, 2024-08-13 09-Apr-2026 -- 2025 TaxPub(CL) 482 (NCLT- Mum) Union Bank of India v. Spark Green Energy (Satara) Ltd. , NCLT- Mum, , IA Nos. 1626 & 3067 of 2024, CP (IB) 4260 (MB) of 2018, 2024-11-26 09-Apr-2026 -- 2025 TaxPub(CL) 478 (NCLT- New Del) State Bank of India v. Sanjay Jain , NCLT- New Del, , IB No. 561 (ND) of 2022, IA No. 80 of 2023, 2024-02-26 09-Apr-2026 -- 2025 TaxPub(CL) 477 (NCLT- JP) State Bank of India v. Hemant Bohra , NCLT- JP, , IA No. 232 (JPR) of 2021, CP No. (IB)-19/95(1) (JPR) of 2021, 2024-03-28 09-Apr-2026 -- 2025 TaxPub(CL) 466 (Karn-HC) Manyata Reallty v. Registrar , Karn-HC, , Writ Petition Nos. 26977, 27032 & 27346 of 2023 (GM - RES), 2024-03-06 09-Apr-2026 -- 2025 TaxPub(CL) 464 (NCLT- Kol) Indian Bank v. Methil Sashi Kumar Nair , NCLT- Kol, , C.P. (IB) No. 239 (KB) of 2023, I.A. (IB) No. 429 (KB) of 2024, 2024-12-20 09-Apr-2026 -- 2026 TaxPub(CL) 134 (IBBI) Kollupalli Swaroop (RV), In re , IBBI, , IBBI/VALUATION/DISC./31/2025, 2025-11-27 07-Apr-2026 -- Section : 143(2) 92A(2)(a) 92BA 92CA 40A 40A(2) 92BA(i) 40A(2)(a) 142(1) 129 14A 8(2)(iii -- Pune-Trib -- ITO v. Vikram Tea Processing (P) Ltd. Revenue Appeal DismissedIT Appeal Nos. 2285 (Pun) of 2024 and 2285 (Pun) of 20242025 TaxPub(DT) 7577 (Pune-Trib) 07-Apr-2026 -- Section : 44AB 139(1) 92-E 119 234A 119(2) 10 12A 33AB 35D 50B 80-1B 92F 115JC 5A 92E -- Guj-HC -- Income Tax Bar Association v. UOI Petition DisposedR/Special Civil Application Nos. 13533, 13582 and 13589 of 20252025 TaxPub(DT) 7576 (Guj-HC) 07-Apr-2026 -- Section : 143(3) 115BBE 69C 234B 139 133A 143(2) 69A 127 68 69A/69B 133A/131 271AAC 244 -- Jp-Trib -- Hiralal Vijawat v. ACIT/DCIT Assessee Appeal AllowedIT Appeal No. 614 (JP) of 20252025 TaxPub(DT) 7575 (Jp-Trib) 07-Apr-2026 -- Section : 9(1)(vii) 139(1) 9(1)(vi) -- Del-Trib -- Forcepoint International Technology Ltd. v. ACIT Assessee Appeal AllowedIT Appeal No. 976 (Delhi) of 20232025 TaxPub(DT) 7570 (Del-Trib) 07-Apr-2026 -- Section : 143(3) 68 133(6) 142(1) 115BBE 6869 43(5) 69A 69C 139 44AB -- Jp-Trib -- Dinesh Kumar Tak v. ITO Assessee Appeal Partly AllowedIT Appeal No. 981 (JP) of 20252025 TaxPub(DT) 7569 (Jp-Trib) 07-Apr-2026 -- Section : 143(2) 142(1) 57 92CA -- Mum-Trib -- Dy. CIT v. Mahindra Homes (P) Ltd. Revenue Appeal AllowedIT Appeal No. 1212 (Mum.) of 20252025 TaxPub(DT) 7567 (Mum-Trib) 07-Apr-2026 -- Section : 250 801A(4) 80IA(4) 80IA(4)(i) 2(12) 7(1) 80-IA(4) -- Mum-Trib -- Dy. CIT v. Gateway Distriparks Ltd. Revenue Appeal DismissedIT Appeal Nos. 3815 and 3816 (Mum.) of 20252025 TaxPub(DT) 7564 (Mum-Trib) 07-Apr-2026 -- Section : 80IA 133(6) 92BA 80IA(8) 80IA(6) 92F(ii) 92CA(3) 92CA(1) 92CA(2) 92D(3) 14A 115 -- Mum-Trib -- Dy. CIT v. Aarti Industries Ltd. Appeal DismissedIT Appeal No. 4869 (Mum) of 20232025 TaxPub(DT) 7563 (Mum-Trib) 07-Apr-2026 -- Section : 143(3) 147 10A/10AA 10AA 35(1)(ii) 144C(3) 148 10AA(4) 2 10AA(2) 80-1A 154 92C -- Mum-Trib -- Dy. CIT v. 63 Moons Technologies Ltd. Revenue Appeal DismissedIT Appeal Nos. 2110 to 2112 (Mum) of 20252025 TaxPub(DT) 7562 (Mum-Trib) 07-Apr-2026 -- Section : 482 226(4) 132 132(3) 281B 102 44 136 293 132B 5(1) 8(3)(a) 45 71 8(8) 2(24 -- Del-HC -- Asstt. CIT v. State Petition DisposedCrl. M.C. 2198 of 20182025 TaxPub(DT) 7557 (Del-HC) 07-Apr-2026 -- Section : 143(3) 14A 115JB 14A(2) -- Mum-Trib -- ACIT v. Cyquator Media Services (P) Ltd. Revenue Appeal DismissedITA No. 4048/Mum/20252025 TaxPub(DT) 5726 (Mum-Trib) 07-Apr-2026 -- Section : 36(1)(iii) -- Mum-Trib -- ACIT v. Thirumalai Chemicals Ltd. Revenue Appeal DismissedITA No. 5029/MUM/2024 and ITA No. 5032/MUM/20242025 TaxPub(DT) 5725 (Mum-Trib) 07-Apr-2026 -- Section : 250 143(3) 147 40(a)(ia) 201 201(1A) 271C 40(a)(i) 195 -- Mum-Trib -- ACIT v. Hari Krishna Exports (P) Ltd.ITA No. 3618/Mum/2025 and C.O. No. 167/Mum/2025 (Arising out of ITA No. 3618/Mum/2025)2025 TaxPub(DT) 5724 (Mum-Trib) 07-Apr-2026 -- Section : 143(3) 144C 148 143(2) -- Guj-HC -- VR Bharat (P) Ltd. v. National Faceless Assessment Centre & Anr.R/Special Civil Application No. 10896 of 20222025 TaxPub(DT) 5634 (Guj-HC) 07-Apr-2026 -- Section : 115BAB 139(1) 143(1) (1) 338 80-ID 10AA 32 33AB 35 35CCC 80JJAA 72A 92BA 92F -- Raipur Bench -- Vivrn Foods (P) Ltd. v. ITO Assessee Appeal DismissedITA No. 364/RPR/20252025 TaxPub(DT) 5632 (Raipur Bench) 07-Apr-2026 -- Section : 147/148 35(1) 35(1)(ii) 35(1)(II) 143(3) 148 12A -- Chd-Trib -- Vardhman Polytex Ltd. v. ACIT Assessee Appeal DismissedITA No. 542/CHD/20112025 TaxPub(DT) 5621 (Chd-Trib) 07-Apr-2026 -- Section : 153D -- Raipur Bench -- Tulika Kedia v. Asstt. CIT Assessee Appeal AllowedITA Nos. 143, 144, 145 & 146/RPR/20252025 TaxPub(DT) 5612 (Raipur Bench) 07-Apr-2026 -- Section : 40(a)(ii) 143(2) -- Del-Trib -- Trustworthy Gems & Jewellery (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 1282/Del/20182025 TaxPub(DT) 5611 (Del-Trib) 07-Apr-2026 -- Section : 12AA 92(3) 12AA? 11 2(15) -- Mad-HC -- DIT (E) v. Trinity Educational Trust In Favour of AssesseeTCA No. 582 of 20132025 TaxPub(DT) 5609 (Mad-HC) 07-Apr-2026 -- Section : 143(1) 43B 250 143(1)(a) 154 -- Del-Trib -- Tirlok Chand Sharma v. DCIT Assessee Appeal AllowedITA No. 6136/DEL/20242025 TaxPub(DT) 5606 (Del-Trib) 07-Apr-2026 -- Section : 40(a)(i) 195 201 143(3) -- Bom-HC -- Jt. CIT v. Tumkur Minerals (P) Ltd. Revenue Appeal DismissedTax Appeal No. 26 of 20242025 TaxPub(DT) 5598 (Bom-HC) 07-Apr-2026 -- Section : 53A 143(3) 147/148 2(47) 271(1)(c) -- Chd-Trib -- ITO v. Deyem Industry Nalagarh Revenue Appeal DismissedITA No. 708/Chd/20232025 TaxPub(DT) 5596 (Chd-Trib) 07-Apr-2026 -- Section : 90/91 143(1)/154 295 91 139(1) -- Del-Trib -- ITO v. Fashion Factory Revenue Appeal DismissedITA No. 4974/DEL/20242025 TaxPub(DT) 5595 (Del-Trib) 07-Apr-2026 -- Section : 80G 80G(5)(i) 10(23C) 80G(5)(vi) 11(1)(a) 11(4)(a) -- Mad-HC -- CIT v. P.S. Ramasamy Telugu Minority Educational & Charitable Trust Appeal DismissedTCA No. 324 of 20112025 TaxPub(DT) 5590 (Mad-HC) 07-Apr-2026 -- Section : 250 143(3) 144(B) -- Karn-HC -- Suresh Kumar Paruchuri v. CIT(A) Petition AllowedWrit Petition No. 103507 of 2025 (T-IT)2025 TaxPub(DT) 5577 (Karn-HC) 07-Apr-2026 -- Section : 12(A) 11 11(2) 143(1)(a) 119(2) 19(2)(b) 119(2)(b) 139(4) -- MP-HC -- St. Tomas Education & Welfare Society v. Revenue Department & Ors. Petition DisposedWrit Petition No. 19747 of 20222025 TaxPub(DT) 5574 (MP-HC) 07-Apr-2026 -- Section : 153A 153A(1)(b) 143(2) 133A 153A(1)(a) 14392) 391 143(3) -- Del-Trib -- SRS Buildcon (P) Ltd. v. DCIT Appeal AllowedITA Nos. 3621, 3622, 3623, 3624, 3625, 3626/Del/2018 and ITA No. 3635/Del/20182025 TaxPub(DT) 5572 (Del-Trib) 07-Apr-2026 -- Section : 143 144 156 238 5(1) 7 31 33 -- Bom-HC -- Smaaash Entertainment (P) Ltd. v. Asstt. CITWrit Petition No. 3272 of 20242025 TaxPub(DT) 5568 (Bom-HC) 07-Apr-2026 -- Section : 271(1)(c) 250 246 -- Hyd-Trib -- Sitarama Rao v. ACIT Assessee Appeal AllowedITA No. 1368/Hyd/2024 to 1373/Hyd/2024 and 1375/Hyd/20242025 TaxPub(DT) 5567 (Hyd-Trib) 07-Apr-2026 -- Section : 154 80C -- Chd-Trib -- Sahil Jain v. ITO Appeal Partly AllowedITA No. 1243/Chandi/20242025 TaxPub(DT) 5561 (Chd-Trib) 07-Apr-2026 -- Section : 50C 50C(2) 16A 23A 24 35 55A 250(4) -- Raipur Bench -- Ram Bhuvan Yadav v. Dy. CIT Assessee Appeal AllowedITA No. 325/RPR/20252025 TaxPub(DT) 5560 (Raipur Bench) 07-Apr-2026 -- Section : 147 144C(13) 144C(5) 56(2)(x) 144C(1) 6 139 148A(b) 148A(d) 143(2) 43CA -- Pune-Trib -- Gurudev Chandrashekhar Karanth v. ITD Assessee Appeal Partly AllowedITA No. 147/PUN/20252025 TaxPub(DT) 5557 (Pune-Trib) 07-Apr-2026 -- Section : 80G(5) 12A 80G(5)(ii) -- Ahd-Trib -- Shree Loheshwar Mahadev Trust v. CIT(E) Assessee Appeal AllowedITA No. 472/AHD/20252025 TaxPub(DT) 5555 (Ahd-Trib) 07-Apr-2026 -- Section : 143(3) 44ADA 44AA(1) 40(b) 10(2) 23(5) -- Del-Trib -- Ranu Gupta v. ACIT Assessee Appeal AllowedITA No. 2224/Del/20252025 TaxPub(DT) 5551 (Del-Trib) 07-Apr-2026 -- Section : 250 143(3) 147 148 44AB 68 69A -- Asr-Trib -- Dharmendra Narula v. ITO Assessee Appeal Partly AllowedITA No. 512/Asr/20242025 TaxPub(DT) 5548 (Asr-Trib) 07-Apr-2026 -- Section : 143(3) 41(1) -- Del-Trib -- Umkal Healthcare (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 2874/Del/20192025 TaxPub(DT) 5547 (Del-Trib) 07-Apr-2026 -- Section : 80G 80G(5)(iv) 2(15) 13(1)(c) -- Hyd-Trib -- Research in Environment Education & Development Society v. ITO Assessee Appeal AllowedITA No. 93/Hyd/20252025 TaxPub(DT) 5545 (Hyd-Trib) 07-Apr-2026 -- Section : 147 144 50C 139 148 144C(1) -- Hyd-Trib -- Shamsu Ul Zoha Jermain v. ITO Assessee Appeal AllowedITA No. 1125/Hyd/20242025 TaxPub(DT) 5544 (Hyd-Trib) 07-Apr-2026 -- Section : 250 143(1) 143(1)(a) 6 90 -- Pune-Trib -- Yogesh Hanumantrao Joshi v. Dy. CIT Assessee Appeal AllowedITA No. 956/PUN/20252025 TaxPub(DT) 5534 (Pune-Trib) 07-Apr-2026 -- Section : 250 143(3) 271(1)(c) -- Rkt-Trib -- Sanjaykumar Vallabhbhai Pan (HUF) v. ITO Assessee Appeal AllowedITA No. 958/RJT/20242025 TaxPub(DT) 5530 (Rkt-Trib) 07-Apr-2026 -- Section : 250 143(1) 43B 40(a)(ia) 143(1)(a) 201(1) 194A -- Rkt-Trib -- Polo Plus Containers v. DCIT Assessee Appeal AllowedITA No. 436 and 437/RJT/20232025 TaxPub(DT) 5520 (Rkt-Trib) 07-Apr-2026 -- Section : 69A 148 147 54F 115BBE 271AAC 143(2) 142(1) -- Raipur Bench -- Neelam Mandhani v. ITO Assessee Appeal AllowedITA No. 303/RPR/20252025 TaxPub(DT) 5516 (Raipur Bench) 07-Apr-2026 -- Section : 250 143(1) 80P 80AC(ii) 139(1) 143(1)(a) -- Pune-Trib -- Narhari Maharaj Majoor Sahakari Sanstha Ltd. v. ITO Assessee Appeal AllowedITA No. 1458/PUN/20252025 TaxPub(DT) 5515 (Pune-Trib) 07-Apr-2026 -- Section : 143(3) 147 148 68 -- Chd-Trib -- Nalagarh Chemicals (P) Ltd. v. ITO Appeal DismissedITA No. 330/CHANDI/20242025 TaxPub(DT) 5513 (Chd-Trib) 07-Apr-2026 -- Section : 143(3) 68 115BBE 133A 245(D)(4) -- Chd-Trib -- Lalit Kumar v. DCITITA No. 685/Chandi/2024, ITA No. 686/Chandi/2024, CO No. 28/Chandi/2024 (In ITA No. 685/Chandi/2024), CO No. 29/Chandi/2024 (In ITA No. 686/Chandi/2024)2025 TaxPub(DT) 5505 (Chd-Trib) 07-Apr-2026 -- Section : 159 143(1) 154 244A 264 119 -- Guj-HC -- Kusumben Kishorkumar Rana v. ITOR/Special Civil Application No. 13041 of 20242025 TaxPub(DT) 5504 (Guj-HC) 07-Apr-2026 -- Section : 250 143(3) 14A 144 139(1) 115JB -- Mum-Trib -- Jt. CIT v. Gateway Distriparks Ltd. Revenue Appeal DismissedITA No. 2432/Mum/20252025 TaxPub(DT) 5499 (Mum-Trib) 07-Apr-2026 -- Section : 80G(5) 2(15) 80G(5)(ii) 80G(5B) -- Srt-Trib -- Jay Bhawani Mandhani Charitable Trust v. CIT(E) Assessee Appeal AllowedITA No. 155/SRT/20252025 TaxPub(DT) 5495 (Srt-Trib) 07-Apr-2026 -- Section : 143(2) 68 145(3) 68/69A -- Del-Trib -- ITO v. Anil Kumar Bhakkar Revenue Appeal DismissedITA No. 4769/DEL/20242025 TaxPub(DT) 5490 (Del-Trib) 07-Apr-2026 -- Section : 250 54B 254 -- Srt-Trib -- Ibrahim Yakub Doba v. ITO Assessee Appeal AllowedITA No. 337/SRT/20242025 TaxPub(DT) 5487 (Srt-Trib) 07-Apr-2026 -- Section : 250 271D 271DA 132 153A 143(3) 269ST 249 -- Kol-Trib -- Gurupada Maji v. Addl. CIT Assessee Appeal AllowedITA Nos. 376, 391, 392 and 393/KOL/20252025 TaxPub(DT) 5482 (Kol-Trib) 07-Apr-2026 -- Section : 143(3) 153A(1)(b) 153D -- Del-Trib -- Ess Aar Corporate Services (P) Ltd. v. ACIT Assessee Appeal AllowedITA Nos. 2901 to 2905/Del/20242025 TaxPub(DT) 5475 (Del-Trib) 07-Apr-2026 -- Section : 92CA(3) 144C(5) -- Del-Trib -- Eli Lilly & Company (India) (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 3500/Del/20242025 TaxPub(DT) 5474 (Del-Trib) 07-Apr-2026 -- Section : 143(3)of 68 -- Chd-Trib -- DCIT v. Gautam Malhotra Appeal DismissedITA No. 677/CHANDI/20242025 TaxPub(DT) 5462 (Chd-Trib) 07-Apr-2026 -- Section : 143(3) 147 145(3) -- Chd-Trib -- DCIT v. Paramount Impex Appeal DismissedITA No. 642/CHANDI/20242025 TaxPub(DT) 5461 (Chd-Trib) 07-Apr-2026 -- Section : 264 143(1) 254 -- Cal-HC -- Crown Electromechanical (P) Ltd. v. Pr. CITWPO No. 343 of 20252025 TaxPub(DT) 5459 (Cal-HC)