Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 19-Nov-2024 -- Section : 263 143(2) 142(1) -- Del-Trib -- Kandy Gold (P) Ltd. v. PCIT Assessee Appeal AllowedITA No. 2562/Del/20242024 TaxPub(DT) 5954 (Del-Trib) 19-Nov-2024 -- Section : 143(3)of 234B 143(2) 142(1) 57(iii) 198 199 2(28A) 194A 194A-(1) -- Del-Trib -- Atul Sharma v. ACIT Assessee Appeal AllowedITA No. 6055/Del/20182024 TaxPub(DT) 5953 (Del-Trib) 19-Nov-2024 -- Section : 250 200A/206CB 234E -- Pune-Trib -- Vidyamandir Madhyamic Prashala v. ITO Assessee Appeal AllowedITA No. 1941/PUN/20242024 TaxPub(DT) 5952 (Pune-Trib) 19-Nov-2024 -- Section : 143(1) 205 -- Coch-Trib -- Subaida Abdurahiman v. ITO Assessee Appeal AllowedITA No. 342/Coch/20242024 TaxPub(DT) 5950 (Coch-Trib) 19-Nov-2024 -- Section : 270A 147 148 143(2) 1941A 139(1) 271(1)(c) 270A(9) 144B 274 270A(8) -- Pune-Trib -- Smita Virendra Lodha v. ITO Assessee Appeal AllowedITA No. 1980/PUN/20242024 TaxPub(DT) 5949 (Pune-Trib) 19-Nov-2024 -- Section : 143(3) 153C 68 -- Del-Trib -- ACIT v. Shalimar Lakecity (P) Ltd. Revenue Appeal DismissedITA No. 9104/Del/20192024 TaxPub(DT) 5948 (Del-Trib) 19-Nov-2024 -- Section : 201(1) 194C 201(1A) 271C 272A(2)(g) 272a(2)(g) 133A -- Del-Trib -- Santur Builders (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 3449/Del/20242024 TaxPub(DT) 5947 (Del-Trib) 19-Nov-2024 -- Section : 250 56(2)(x) 143(2) 142(1) 143(3) 56(2)to 2(47)(v) 53-A -- Mum-Trib -- Manjulaben Himmatlal Jain v. ITO Assessee Appeal AllowedITA No. 2261/MUM/20242024 TaxPub(DT) 5946 (Mum-Trib) 19-Nov-2024 -- Section : 234C 243C 119 -- Bom-HC -- Grasim Industries Ltd. v. Chief CIT Petition AllowedWrit Petition (Lodg. ) No. 17982 of 20242024 TaxPub(DT) 5945 (Bom-HC) 19-Nov-2024 -- Section : 260A 68 143(1) 143(3) 133(6) 138(6) -- Cal-HC -- Pr. CIT v. Delta Dealers (P) Ltd. Application DismissedITAT/148/2024 IA No. GA/1/20242024 TaxPub(DT) 5944 (Cal-HC) 19-Nov-2024 -- Section : 292B 133A 201 272A 271C 200 3 292-B 275 372 274 271-C 153 271E 269T -- Del-HC -- CIT v. Adma Solutions (P) Ltd. Appeal DismissedITA No. 272/20192024 TaxPub(DT) 5943 (Del-HC) 19-Nov-2024 -- Section : 68 148 271(1)(c) -- Mum-Trib -- ITO v. Gehrilal Rooplal Paliwal Revenue Appeal Partly AllowedI.T.A. No. 3614/Mum/20242024 TaxPub(DT) 5660 (Mum-Trib) 19-Nov-2024 -- Section : 153C 143(3) 69 250 271(c) 132 153C(1) 153-C 153(c)(1)] 132-would -- Del-Trib -- Ganesh Das Taneja v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 2621/DEL/2023 and I.T.A. No. 2613/DEL/20232024 TaxPub(DT) 5658 (Del-Trib) 19-Nov-2024 -- Section : 143(3) 144B 80P 80P(2)(d) 80P(4) 80P(2)(c) 143(1)(a) 234A/B/C/D 270A 80P(2)(a) 2 -- Ahd-Trib -- Gandhinagar District Co-op. Milk Producers Union Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 513/Ahd/20232024 TaxPub(DT) 5657 (Ahd-Trib) 19-Nov-2024 -- Section : 115BAA 143(1) 115JAA 10AA 32 33AB 35 35CCC 80JJAA 72A 80LA 238 139 115BAB 11 -- Ahd-Trib -- Energy Mission Machineri ES (India) (P) Ltd. v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 411/Ahd/20242024 TaxPub(DT) 5654 (Ahd-Trib) 19-Nov-2024 -- Section : 68 115BBE -- Var-Trib -- B. Agrawal Stone Products Ltd. v. DCIT Assessee Appeal AllowedITA No. 151/VNS/2024, 145/VNS/2024, 146/VNS/2024, 147/VNS/2024, 148/VNS/2024, 153/VNS/2024 And 154/VNS/20242024 TaxPub(DT) 5643 (Var-Trib) 19-Nov-2024 -- Section : 133 -- Bom-HC -- Ashok Kumar Rungta v. ITOIncome Tax Appeal No. 1753 of 2018 and Income Tax Appeal No. 1759 of 2018 and Income Tax Appeal No. 2780 of 20182024 TaxPub(DT) 5642 (Bom-HC) 19-Nov-2024 -- Section : 147 144B 69C -- Mum-Trib -- Arora Brothers Fashions (P) Ltd. v. ITO Assessee Appeal Allowed Revenue Appeal DismissedITA No. 1211/MUM/2024 and ITA No. 1011/MUM/20242024 TaxPub(DT) 5641 (Mum-Trib) 19-Nov-2024 -- Section : 143(3) 144C(13) 144B 144C(5) 154 143(1)(a) 92CA(3) -- Mum-Trib -- Aries Agro Ltd. v. Assessment Unit, NFAC Assessee Appeal AllowedITA No. 4731/MUM/20232024 TaxPub(DT) 5640 (Mum-Trib) 19-Nov-2024 -- Section : 148 143 139 147 151 142 147/148 34 68 -- Del-HC -- Alankar Promoters LLP v. ITO & Ors.W.P. (C) No. 12952/20192024 TaxPub(DT) 5635 (Del-HC) 19-Nov-2024 -- Section : 29 143(2) 36(2) 37(1) 36(1)(vii) -- Mum-Trib -- Aarav Fragrances & Flavors (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 301/Mum/20242024 TaxPub(DT) 5633 (Mum-Trib) 19-Nov-2024 -- Section : 36(1)(v) 40A(7) 92CA(1) 92CA(3) 92B 270A 234B 234C -- Del-Trib -- GKN Driveline (India) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 692/DEL/20222024 TaxPub(DT) 5610 (Del-Trib) 19-Nov-2024 -- Section : 250(6) 143(3) 40(a)(ia) 271(1)(c) -- Del-Trib -- C&C Construction Ltd. v. CIT(A) Assessee Appeal AllowedITA No. 440/Del/2023, ITA No. 255/Del/20192024 TaxPub(DT) 5606 (Del-Trib) 19-Nov-2024 -- Section : 68 10(38) 133(6) 131 -- Mum-Trib -- Asstt. CIT v. Keshavji Nongha Shah Revenue Appeal DismissedITA No. 862/Mum/20242024 TaxPub(DT) 5605 (Mum-Trib) 19-Nov-2024 -- Section : 250 147 144B 148 234A 274 270A 148A 148A(b) 148A(d) 151(ii) 139 151(i) -- Mum-Trib -- Arihant Engineers v. ITO Assessee Appeal AllowedITA No. 3660/Mum./20242024 TaxPub(DT) 5595 (Mum-Trib) 19-Nov-2024 -- Section : 143(3) 144(3) 139(4) 197 90(1)(b) 9(1)(vii) -- Del-Trib -- DCIT v. Transkor Global Pte Ltd. Revenue Appeal DismissedITA Nos. 969 And 1614/Del/20232024 TaxPub(DT) 5541 (Del-Trib) 19-Nov-2024 -- Section : 139(4) 90 143(1) 154 139(1) -- Hyd-Trib -- Ramesh Babu Jasti Gandipet v. ITO Assessee Appeal AllowedITA Nos. 760 & 761/Hyd/20242024 TaxPub(DT) 5536 (Hyd-Trib) 19-Nov-2024 -- Section : 133 148 143 135A 133B 133C 134 144B -- P&H-HC -- Vishal Garg v. Asstt. CIT & Ors. Application DisposedCWP No. 18951 of 2024 (O&M)2024 TaxPub(DT) 5470 (P&H-HC) 19-Nov-2024 -- Section : 260A 195 133A 194C 201 234B 4 199 -- Guj-HC -- DIT v. Ahmedabad Vadodara Expressway Co. Ltd. In Favour of AssesseeR/Tax Appeal No. 1609 of 20082024 TaxPub(DT) 5466 (Guj-HC) 19-Nov-2024 -- Section : 142(1) 92CA(3) 195 40(a)(i) 192 -- Hyd-Trib -- Toshiba Transmission & Distribution Systems (India) (P) Ltd. v. ACIT Assessee Appeal AllowedITA TP No. 103/Hyd/20202024 TaxPub(DT) 5463 (Hyd-Trib) 19-Nov-2024 -- Section : 260A 143(3) 147 263 144 -- Guj-HC -- Pr. CIT v. Mohit Pukhraj Kawdiya Appeal DismissedR/Tax Appeal No. 970 of 20242024 TaxPub(DT) 5432 (Guj-HC) 19-Nov-2024 -- Section : 143(3) 144 80P(2)(a) 80P(4) 80P2(a)(i) 80P2(d) -- Mum-Trib -- Ajinkyatara Sahakari Patsanstha Maryadit v. ITO Appeal AllowedITA No. 1231/MUM/20242024 TaxPub(DT) 5396 (Mum-Trib) 19-Nov-2024 -- Section : 143 80P(2)(d) 143(1)(a) 139 142 2(19) 2(10) 5 80P(4) -- Mum-Trib -- Woodland Cooperative Housing Society Ltd. v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 309/Mum/20242024 TaxPub(DT) 5139 (Mum-Trib) 19-Nov-2024 -- Section : 260A 10(23C) 10(23-C) 11(4-A) -- Chhattisgarh-HC -- Shaheed Nand Kumar Patel Vishwavidyalaya v. CIT(E)TAXC No. 187 of 20242024 TaxPub(DT) 5131 (Chhattisgarh-HC) 19-Nov-2024 -- Section : 250 143(3) 14A 234B 115JB -- Kol-Trib -- Pee Kay Vanijya (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 851/KOL/20242024 TaxPub(DT) 5114 (Kol-Trib) 19-Nov-2024 -- Section : 143(3) 145(3) -- Del-Trib -- Paragon XT v. ITOITA No. 216/DEL/20152024 TaxPub(DT) 5113 (Del-Trib) 19-Nov-2024 -- Section : 250 143(1) 37(1) 139(1) 44AB -- Mum-Trib -- Avirat Rajendra Sonpal v. Dy. CIT Assessee Appeal AllowedITA No. 2198/Mum/20242024 TaxPub(DT) 5046 (Mum-Trib) 19-Nov-2024 -- Section : 88DD 80DD 139 21 -- SC -- Ravi Agrawal v. UOI & Anr. Petition DisposedWrit Petition (Civil) No. 706 of 20202024 TaxPub(DT) 4963 (SC) 19-Nov-2024 -- Section : 250 154 143(1) 249(2) -- Mum-Trib -- Kanaka Landmark Holidays (P) Ltd. v. ITO Appeal AllowedITA No. 3260/M/20242024 TaxPub(DT) 4939 (Mum-Trib) 19-Nov-2024 -- Section : 148 147/148 133 143(3) 139 142(1) -- Del-HC -- Vedanta Ltd. v. Asstt. CIT Petition AllowedW.P. (C) No. 13030/20192024 TaxPub(DT) 4932 (Del-HC) 19-Nov-2024 -- Section : 143(3) 12AA 2(15) 11 11(4A) 2015) 13(5) 10(23C) 10(46) 13(8) -- Ahd-Trib -- DCIT(E) v. Surat Urban Development Authority Revenue Appeal AllowedITA Nos. 226 And 227/Ahd/20242024 TaxPub(DT) 4921 (Ahd-Trib) 19-Nov-2024 -- 2024 TaxPub(CL) 884 (NCLAT- New Del) Vishal Sethi v. Collage Group Infrastructure (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 903 of 2023, 2024-03-20 19-Nov-2024 -- 2024 TaxPub(CL) 883 (NCLAT- New Del) Vijay Kumar Attri v. Bamandanga Tea Estates (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 265 of 2024 & I.A. No. 765, 872 of 2024, 2024-02-28 19-Nov-2024 -- 2024 TaxPub(CL) 882 (Mad-HC) V. Venkata Sivakumar v. Insolvency & Bankruptcy Board of India (IBBI) , Mad-HC, , Review Application No. 35 of 2024 And W.M.P. No. 3627 of 2024, 2024-02-20 19-Nov-2024 -- 2024 TaxPub(CL) 878 (NCLAT- New Del) State Bank of India v. Anish Niranjan Nanavaty & Anr. , NCLAT- New Del, , I.A. No. 478 of 2024 in Company Appeal (AT) (Insolvency) No. 150 of 2024, 2024-03-22 19-Nov-2024 -- 2024 TaxPub(CL) 877 (NCLAT- New Del) Sanskriti Allottee Welfare Association (Reg.) v. Gaurav Katiyar , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 878 of 2023, 2024-07-19 19-Nov-2024 -- 2024 TaxPub(CL) 875 (NCLAT- Chny) C. Sivasami v. A.R. Ramasubramania Raja , NCLAT- Chny, , Company Appeal (AT) (CH) (Ins) No. 246/2024 (IA No. 651/2024), 2024-07-24 19-Nov-2024 -- 2024 TaxPub(CL) 873 (NCLAT- New Del) Krystal Stone Exports Ltd. v. Stressed Assets Stabilization Fund , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 551 of 2024, 2024-03-19 19-Nov-2024 -- 2024 TaxPub(CL) 872 (NCLAT- New Del) Khimji Poonja Freight Forwarders (P) Ltd. v. Ingram Micro India (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 248 of 2024, 2024-03-12 19-Nov-2024 -- 2024 TaxPub(CL) 871 (NCLAT- New Del) John Energy Ltd. v. ICICI Bank Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 558 of 2024, Company Appeal (AT) (Insolvency) No. 559 of 2024, 2024-03-18 19-Nov-2024 -- 2024 TaxPub(CL) 870 (NCLAT- New Del) Jet Aircraft Maintenance Engineers Welfare Association v. Ashish Chhawchharia , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1705 of 2023 & I.A. No. 6137 of 2023, 2024-07-19 19-Nov-2024 -- 2024 TaxPub(CL) 868 (NCLAT- New Del) Agroha Paper Industries (P) Ltd. v. Bank of Maharashtra , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1342 of 2023, 2024-07-25 19-Nov-2024 -- 2024 TaxPub(CL) 865 (SC) Rajendra Surana & Anr. v. Jayesh Sangharjka & Ors. , SC, , Civil Appeal No. 3889 of 2024 (arising out of Diary No. 53182 of 2023), 2024-03-07 19-Nov-2024 -- 2024 TaxPub(CL) 851 (NCLT- Ahd) Vikash Gautamchand Jain v. RP of Kethos Tiles (P) Ltd. , NCLT- Ahd, , IA/769(AHM)2024 in CP(IB) & Pre-Packaged/1(AHM)2023, 2024-06-06 19-Nov-2024 -- 2024 TaxPub(CL) 850 (NCLAT- New Del) Tulip Star Hotels Ltd. & Anr. v. Anish Niranjan Nanavaty & Anr. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1127 of 2024, Company Appeal (AT) (Insolvency) No. 1129 of 2024, 2024-07-09 19-Nov-2024 -- 2024 TaxPub(CL) 848 (NCLAT- New Del) Manishaas Infratecho Solutions (P) Ltd. v. Bhonu Hulshi Real Estate (P) Ltd. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1222 of 2024, 2024-07-18 19-Nov-2024 -- 2024 TaxPub(CL) 847 (NCLAT- New Del) JM Financial Asset Reconstruction Co. Ltd. v. Howrah Mills Co. Ltd. & Anr. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 521 of 2024 & I.A. Nos. 1824, 3031 of 2024, 2024-07-12 19-Nov-2024 -- 2024 TaxPub(CL) 845 (NCLAT- New Del) Avil Menezes v. Pr. Chief CIT , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 258 of 2024, 2024-07-12 19-Nov-2024 -- 2024 TaxPub(CL) 844 (NCLAT- New Del) Ashok Tiwari v. DBS Bank India Ltd. (DBIL) & Anr. , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 343 of 2024, 2024-07-12 15-Nov-2024 -- Section : 143(3) 147 153(2) 234B 143(1) 148 250 254 -- Chd-Trib -- International Customer Related Management Services (P) Ltd. v. DCIT Appeal AllowedITA No. 436/CHD/20222024 TaxPub(DT) 4549 (Chd-Trib) 15-Nov-2024 -- Section : 143(3) 144C 9(1)(vii) 133(6) 270A 234A 144C(13) 2(o) -- Del-Trib -- Coursera Inc. v. ACIT Appeal AllowedITA Nos. 2416 & 3646/Del/20232024 TaxPub(DT) 4536 (Del-Trib) 15-Nov-2024 -- Section : 54F 68 54(1) 45 133(6) -- Chen-Trib -- Chandra Bhavani Sankar v. ITO Assessee Appeal AllowedITA No. 101/Chny/20242024 TaxPub(DT) 4477 (Chen-Trib) 15-Nov-2024 -- Section : 143(3) 68 234A 143(2) 44AB 131 69 -- Rkt-Trib -- Safari Fine Clothing (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 182/RJT/20182024 TaxPub(DT) 4469 (Rkt-Trib) 15-Nov-2024 -- Section : 145(3) 40(a)(ia) 143(3)/254 143(3)/144 250 144 -- Del-Trib -- Uday Edible Products Ltd. v. DCIT Assessee Appeal AllowedITA No. 5222/Del/20192024 TaxPub(DT) 4298 (Del-Trib) 15-Nov-2024 -- Section : 143(3) 115BBE 69A 147/143(3) 144 144B 143(3A) -- Del-Trib -- DCIT v. Sushil Kumar Sharma Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 1944/Del/2023 and 1630/Del/20232024 TaxPub(DT) 4285 (Del-Trib) 15-Nov-2024 -- Section : 143(3) 271(1)(c) 44AB 194C 194J -- Nag-Trib -- Sanjay Kisan Chopde v. Dy. CIT Assessee Appeal AllowedITA No. 176/NAG/20222024 TaxPub(DT) 4282 (Nag-Trib) 15-Nov-2024 -- Section : 143(3) 54 139(1) 139(4) 54F 45 54B(2) 54B(1) 54(2) 54(1) -- Ahd-Trib -- Jignesh Jaysukhlal Ghiya v. DCIT Assessee Appeal AllowedITA No. 324/Ahd/20202024 TaxPub(DT) 4279 (Ahd-Trib) 15-Nov-2024 -- Section : 143(3) 147 148 148(2) -- Mum-Trib -- Mangal Keshav Securities Ltd. v. Dy. CIT Appeal AllowedITA No. 2692/MUM/20232024 TaxPub(DT) 4266 (Mum-Trib) 15-Nov-2024 -- Section : 260A 263 -- All-HC -- Pr. CIT & Anr. v. Bhupendra Sharma (HUF) Revenue Appeal DismissedIncome Tax Appeal No. 61 of 20242024 TaxPub(DT) 4246 (All-HC) 15-Nov-2024 -- Section : 148 31 7 142(1) 5 446 143 30 133 60(6) 53 -- Del-HC -- Asian Colour Coated Ispat Ltd. v. Asstt. CIT & Anr.W.P. (C) No. 3498/20222024 TaxPub(DT) 4241 (Del-HC) 15-Nov-2024 -- Section : 143(3) 271(1)(c) 143(2) 142(1) 271(1)(C) 274 -- Mum-Trib -- Rohit Chatterji v. DCITI.T.A. No. 2706/Mum/2024 And I.T.A. No. 2707/Mum/20242024 TaxPub(DT) 4231 (Mum-Trib) 15-Nov-2024 -- Section : 143(3) 147 50C 147/148 263 -- Hyd-Trib -- Maheshwari Megaventures Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1291/Hyd/20162024 TaxPub(DT) 4193 (Hyd-Trib) 15-Nov-2024 -- Section : 263 143(3) 35AD 80IA 131 68 35AD(1) 35AD(7) (6) 80A 80-IA 80-IA(7) 288 44AB -- Ahd-Trib -- Jaybhole Cold Storage v. Pr. CIT Assessee Appeal Partly AllowedI.T.A. No. 152/Ahd/2022 And I.T.A. No. 151/Ahd/20222024 TaxPub(DT) 4190 (Ahd-Trib) 15-Nov-2024 -- Section : 148 69 115BBE 56(2) 234A 148A(b) 148A(d) 133(6) 142(1) -- Bang-Trib -- Indira Ramaiah v. ITO Assessee Appeal DismissedITA No. 507/Bang/20242024 TaxPub(DT) 4187 (Bang-Trib) 15-Nov-2024 -- Section : 148 142(1) 143(3) 147 41(1) 151 -- Guj-HC -- Honest Developers v. ITO Petition AllowedR/Special Civil Application No. 6188 of 20222024 TaxPub(DT) 4183 (Guj-HC) 15-Nov-2024 -- Section : 143(3) 144C(3) 2(42A) 49 49(1) 45 48 -- Del-Trib -- Ashish v. ACITITA No. 2145/Del/20232024 TaxPub(DT) 4165 (Del-Trib) 15-Nov-2024 -- Section : 250 143(3) 143(2) 142(1) 68 115BBE 145(3) 144 -- Del-Trib -- Vijay Kumar Jain v. ITO Assessee Appeal AllowedITA No. 1730/Del/20242024 TaxPub(DT) 4121 (Del-Trib) 15-Nov-2024 -- Section : 250 143(2) 142(1) 271(1)(c) 274(2) 249(3) 246A 249(2) 248 51 -- Mum-Trib -- Naresh Topandas Aidasani v. Dy. CIT Assessee Appeal AllowedITA No. 105/MUM/20242024 TaxPub(DT) 4085 (Mum-Trib) 15-Nov-2024 -- Section : 143(2) 143(3) 147 148 10(38) 68 142(1) -- Mum-Trib -- ITO v. Priti Bharat Parekh Revenue Appeal DismissedITA No. 447/Mum/20242024 TaxPub(DT) 4080 (Mum-Trib) 15-Nov-2024 -- Section : 153C 143(3) 153A 37 133A 139 148 151 132 132A 260A 153A(l) I53A I53C(I) 153C -- Del-Trib -- ACIT v. Pragun Finance (P) Ltd. Revenue Appeal DismissedITA No. 886/Del/20202024 TaxPub(DT) 4079 (Del-Trib) 15-Nov-2024 -- Section : 260A 9 143 142 9(1) 195(2) 201 -- Bom-HC -- CIT v. Galatea Ltd.Income Tax Appeal No. 177 of 2018 with Income Tax Appeal No. 1542 of 2016, Income Tax Appeal No. 1041 of 20222024 TaxPub(DT) 4047 (Bom-HC) 15-Nov-2024 -- Section : 143(3) 147 148 69C -- Mum-Trib -- Heena Gems v. ACITITA Nos. 4145 And 4177/Mum/20232024 TaxPub(DT) 4043 (Mum-Trib) 15-Nov-2024 -- Section : 250 144 147 139 148 142(1) 133(6) 69 28-11-2017 249(4) 156 249(4)(b) 139(1) 1 -- Ahd-Trib -- Danabhai Bharvad v. ITO Assessee Appeal AllowedITA No. 844/Ahd/20242024 TaxPub(DT) 4035 (Ahd-Trib) 15-Nov-2024 -- Section : 143(3) 143(2) 36(1)(ii) 35(2AB) 36(1)(i) 36(i)(ii) 36(1)ii) 234B 271(1)(c) -- Ahd-Trib -- AMI Life Sciences (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 544/Ahd/20232024 TaxPub(DT) 4017 (Ahd-Trib) 15-Nov-2024 -- Section : 143(3) 144C(3) 139(1) 192 2(25A) 5(2)(b) 9(1)(ii) 6 153 143(2) 144C(1) 144C(4) -- Ahd-Trib -- Pralay Pradyotkanti Ghosh v. ITO Assessee Appeal Partly AllowedITA No. 298/Ahd/20222024 TaxPub(DT) 3917 (Ahd-Trib) 15-Nov-2024 -- Section : 148 28 143 147 151 -- Guj-HC -- Parixit Irrigation Ltd. v. Asstt. CIT Petition AllowedR/Special Civil Application No. 6423 of 20212024 TaxPub(DT) 3912 (Guj-HC) 15-Nov-2024 -- Section : 143(1) 143(3) 263 79 263(1) 72 32(2) 33(2) -- Kol-Trib -- Metsil Exports (P) Ltd. v. PCIT Assessee Appeal AllowedI.T.A. No. 929/KOL/20242024 TaxPub(DT) 3889 (Kol-Trib) 15-Nov-2024 -- Section : 143(3) 143(1) 143(2) 133(6) 56(2) -- Ahd-Trib -- JCIT (OSD) v. Magnet Buildtech (P) Ltd. Revenue Appeal DismissedITA No. 489/Ahd/20202024 TaxPub(DT) 3882 (Ahd-Trib) 15-Nov-2024 -- Section : 250 50C 151 147 148 142(1) 143(3) 249(3) 3 -- Srt-Trib -- Ashokbhai Ramubhai Patel v. ITO Assessee Appeal DismissedITA No. 861/SRT/20232024 TaxPub(DT) 3872 (Srt-Trib) 15-Nov-2024 -- Section : 250 143(3) 147 68 115BBE 44AD 139 148 142(1) 147/148 44AD(5) 44AA(2)(i) -- Ahd-Trib -- Anish Rajnikant Shah v. ITO Assessee Appeal DismissedITA No. 200/Ahd/20242024 TaxPub(DT) 3869 (Ahd-Trib) 15-Nov-2024 -- Section : 12AA 12AB -- Asr-Trib -- Purshottam Lal Periwal Trust v. CIT(E) Assessee Appeal AllowedI.T.A. No. 220/Asr/20242024 TaxPub(DT) 5733 (Asr-Trib) 15-Nov-2024 -- Section : 250 143(1) 183 187(1) 187(3) 147(b) 148 142(1) 184 -- Mum-Trib -- Sunil Damodar Naik v. CIT(A)ITA No. 436/MUM/20242024 TaxPub(DT) 5715 (Mum-Trib) 15-Nov-2024 -- Section : 271D 269SS 273B 269Ss 271DD -- Ahd-Trib -- Devikaben Shailesh Chokshi v. Jt. CIT Assessee Appeal AllowedI.T.A. No. 951/Ahd/20242024 TaxPub(DT) 5710 (Ahd-Trib) 15-Nov-2024 -- Section : 250 69C 147 148 -- Kol-Trib -- Quadeye Securities (P) Ltd. v. DCIT Assessee Appeal AllowedI.T.A. No. 792/Kol/20242024 TaxPub(DT) 5704 (Kol-Trib) 15-Nov-2024 -- Section : 260A 32 32(1) 42 -- Guj-HC -- Pr. CIT v. Banaskantha Dist Co. Op Milk Producers Union Ltd. Appeal DismissedR/Tax Appeal No. 210 of 20242024 TaxPub(DT) 5701 (Guj-HC) 15-Nov-2024 -- Section : 147 144B 143(1) 148 69 133(6) -- Chen-Trib -- ITO v. Pride Enterprises Appeal DismissedITA No. 1086/Chny/20242024 TaxPub(DT) 5700 (Chen-Trib) 15-Nov-2024 -- Section : No2 37(1) -- Del-HC -- Pr. CIT v. SBI Business Process Management Services (P) Ltd. Appeal DismissedITA No. 461/20242024 TaxPub(DT) 5697 (Del-HC) 15-Nov-2024 -- Section : 144 147 147/148 68 148 10(38) 143(2) -- Srt-Trib -- Pinki Jatanlal Daga v. ITO Assessee Appeal Partly AllowedITA No. 511/SRT/20242024 TaxPub(DT) 5696 (Srt-Trib) 15-Nov-2024 -- Section : 143(1) 37 37(1) 80G 135 12A 80G(2)(a) 264 119(2)(b) -- Del-Trib -- Pasupati Acrylon Ltd. v. ACIT Assessee Appeal DismissedITA No. 1773/DEL/20242024 TaxPub(DT) 5695 (Del-Trib) 15-Nov-2024 -- Section : 148A 143 148B 147 148(b) -- Guj-HC -- Onir Infraspace (P) Ltd. v. ITOR/Special Civil Application No. 12704 of 20242024 TaxPub(DT) 5693 (Guj-HC) 15-Nov-2024 -- Section : 14A 115JB 143(2) 142(1) 144C 80M -- Chen-Trib -- NLC India Ltd. v. Dy. CIT Assessee Appeal AllowedITA Nos. 270 And 271/CHNY/20242024 TaxPub(DT) 5691 (Chen-Trib) 15-Nov-2024 -- Section : 119 139 -- Guj-HC -- Nirzari Amitbhai Mehta v. Pr. CITR/Special Civil Application No. 3188 of 20242024 TaxPub(DT) 5689 (Guj-HC) 15-Nov-2024 -- Section : 143 37 143(1) 37(1) -- Mum-Trib -- MJ Patel Share & Stock Brokers Ltd. v. Asstt. DIT Assessee Appeal AllowedITA No. 784/MUM/20242024 TaxPub(DT) 5681 (Mum-Trib) 15-Nov-2024 -- Section : 154 143(1) 254(2) 57(iii) 147 -- Chen-Trib -- Madras Gymkhana Club v. ITO Assessee Appeal DismissedITA Nos. 74 And 75/Chny/20232024 TaxPub(DT) 5674 (Chen-Trib) 15-Nov-2024 -- Section : 69A 143(2) 142(1) 115BBE 271AAC 44AB -- Kol-Trib -- Maa Sharada Enterprise v. ITO Assessee Appeal AllowedI.T.A. No. 586/KOL/20242024 TaxPub(DT) 5673 (Kol-Trib) 15-Nov-2024 -- Section : 263 133A 143(3) 115BBE 115BBE(2) 69 143(2) 142(1) 69A 40(b) 115BBe 115BBF -- Ahd-Trib -- Kaneiyalal Ramjibhai & Sons v. Pr. CIT Assessee Appeal AllowedI.T.A. No. 293/Ahd/20222024 TaxPub(DT) 5671 (Ahd-Trib) 15-Nov-2024 -- Section : 250 147/148 251 142(1) 144 139 6 10 10B 54 54D 54F 54GA 115WD 288 139(1) 2 -- Mum-Trib -- Jyoti Prakash Deshmukh v. ITO Assessee Appeal Partly AllowedITA No. 3295/Mum/20242024 TaxPub(DT) 5670 (Mum-Trib) 15-Nov-2024 -- Section : 143(3) 144C 144B 115P 234A 92CA 92CA(3) 144C(3) -- Del-Trib -- JCB India Ltd. v. DCIT Petition DismissedITA No. 512/Del/2022 And Stay No. 101/DEL/2022 [in I.T.A. No. 512/DEL/2022]2024 TaxPub(DT) 5668 (Del-Trib) 15-Nov-2024 -- Section : 263 3 4 -- Ker-HC -- HLL Biotech Ltd. v. CIT Appeal AllowedI.T.A. Nos. 241, 243 & 245 of 20192024 TaxPub(DT) 5664 (Ker-HC) 15-Nov-2024 -- Section : 143(3) 147 148 142(1) 136 111A 143(1) 263 -- Chen-Trib -- DCIT v. Sohan Raj Khanted Gunvanth Raj Revenue Appeal DismissedITA No. 1652/Chny/20232024 TaxPub(DT) 5151 (Chen-Trib) 15-Nov-2024 -- Section : 260A 145(3) 260A(6) 143(3) 144 260-A 260(A) -- MP-HC -- Pr. CIT v. Vanisha Minerals (P) Ltd. Appeal DismissedIncome Tax Appeal No. 122 of 20232024 TaxPub(DT) 5146 (MP-HC) 15-Nov-2024 -- Section : 143(3) 147 144B 263 148 142(1) 80IA/IB -- Chen-Trib -- Ashok Kumar Jain v. Pr. CIT Assessee Appeal AllowedITA No. 1394/CHNY/20242024 TaxPub(DT) 5135 (Chen-Trib) 15-Nov-2024 -- Section : 250(6) 143(3) 115BBE 69 133A 40b(v) 69B -- Asr-Trib -- Milkhi Mal Des Raj Jain v. ACIT Assessee Appeal AllowedI.T.A. No. 178/Asr/20242024 TaxPub(DT) 5102 (Asr-Trib) 15-Nov-2024 -- Section : 2(15) 13(8) 10 10(23C) 154 11 12A 143(2) 143(3) 143(1) 147 124 -- Hyd-Trib -- ICFAI Society v. Asstt. CIT(E) Assessee Appeal AllowedITA No. 661/Hyd/20232024 TaxPub(DT) 5007 (Hyd-Trib) 15-Nov-2024 -- Section : 147 144B 148 142(1) 54 54F 133(6) 143(3) 263 234A 271(1)(c) -- Mad-HC -- Pahilajrai Lund v. Addl./Jt./Dy./Asstt. CIT/ITO Petition DisposedW.P. No. 24637 of 2021 and W.M.P. Nos. 25914, 25916 and 25917 of 20212024 TaxPub(DT) 4978 (Mad-HC) 15-Nov-2024 -- Section : 143(3) 23(2) 22 -- Del-Trib -- Rupali Hotels (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 942/DEL/20202024 TaxPub(DT) 4967 (Del-Trib) 15-Nov-2024 -- Section : 50C 154 143(3) 155(15) 234B 234C 56(vii)(b) 50C(1) 50(1) 40(a)(i) 40(a)(ia) 50C -- Chd-Trib -- Rajdeep Singh Chimni v. Asstt. CIT Assessee Appeal AllowedITA No. 722/Chd/20232024 TaxPub(DT) 4962 (Chd-Trib) 15-Nov-2024 -- Section : 143(3) 147 148 133(6) 271A 271(1)(c) 44AD -- Chen-Trib -- Palavesakannu Palani v. ITO Assessee Appeal Partly AllowedITA Nos. 1575, 1576, 1577 & 1578/Chny/20242024 TaxPub(DT) 4959 (Chen-Trib) 15-Nov-2024 -- Section : 250 143(3) 153A 143(2) 69 132 153A/C 65B -- Nag-Trib -- Manoj Kumar Vishandas Kamnani v. Asstt. CIT Assessee Appeal AllowedITA No. 58/Nag./20232024 TaxPub(DT) 4947 (Nag-Trib) 15-Nov-2024 -- Section : 148 151A 144B 148A 147 O1466(E)- 144B(2) 119 144B(1) -- Tel-HC -- Venkataramana Reddy Patloola v. Dy. CITWrit Petition Nos. 13353, 16141 and 16877 of 20242024 TaxPub(DT) 4917 (Tel-HC) 15-Nov-2024 -- Section : 115JAA 2(43) 143(3) 263 144 -- Srt-Trib -- DCIT v. Rockwell Logistics (P) Ltd. Revenue Appeal DismissedITA No. 560/SRT/20232024 TaxPub(DT) 4900 (Srt-Trib) 15-Nov-2024 -- Section : 43CA 270A 68 -- Del-Trib -- ACIT v. Ardee Infrastructure (P) Ltd. Revenue Appeal DismissedITA No. 3584/DEL/20232024 TaxPub(DT) 4882 (Del-Trib) 15-Nov-2024 -- Section : 148 92CA 142 143 133 147 -- Guj-HC -- Mastek Ltd. v. Dy. CITR/Special Civil Application No. 2046 of 20222024 TaxPub(DT) 4807 (Guj-HC) 15-Nov-2024 -- Section : 12AB 8 17 12AB(1) 43(1) 10 -- Jp-Trib -- Gurukul Shkshan Sansthan v. CIT(E) Assessee Appeal DismissedITA No. 482/JPR/20242024 TaxPub(DT) 4790 (Jp-Trib) 15-Nov-2024 -- Section : 80G 80(5) 80G(5)(iv) (5) 12AB 11 10 12A(1)(ac) 119 35 -- Ahd-Trib -- Bhurabhai Punjabhai Parsana Foundation v. CIT(E) Assessee Appeal AllowedITA No. 428/Ahd/20242024 TaxPub(DT) 4772 (Ahd-Trib) 15-Nov-2024 -- Section : 244A 40 194J 9 1941 2(dd) 13 14 239 240 199 254 -- Del-HC -- ESS Singapore Branch v. Dy. CIT & Ors. W.P. (C) No. 6589/20242024 TaxPub(DT) 4735 (Del-HC) 15-Nov-2024 -- Section : 144 69A 115BBE 133(6) 142(1) 131 -- Ind-Trib -- Raju Bai v. ITO Appeal AllowedITA No. 336/Ind/20232024 TaxPub(DT) 4593 (Ind-Trib) 15-Nov-2024 -- Section : 250 144 147 253(3) 68 148 142(1) 129 133 271(1)(b) 271(1)(c) 139 147/148 148T -- Ahd-Trib -- Pareshkumar Punamchand Shah v. ITO Assessee Appeal Partly AllowedITA No. 1096/Ahd/20232024 TaxPub(DT) 4571 (Ahd-Trib) 15-Nov-2024 -- Section : 143(1) 10(38) 148 131 68 69C -- Mum-Trib -- ITO v. Manisha Narpatkumar Chopra Revenue Appeal DismissedITA No. 2443/MUM/20232024 TaxPub(DT) 4562 (Mum-Trib) 15-Nov-2024 -- Section : 2(24)(x) 36(1)(va) 43B 14A 143(3) 24 23 -- Del-Trib -- DCIT v. M2K Entertainment (P) Ltd. Revenue Appeal Partly AllowedITA No. 6725/Del/20162024 TaxPub(DT) 4557 (Del-Trib) 15-Nov-2024 -- Section : 250 115JB 143(2) 142(1) 143(3) 40(a)(ia) 194C 1940 194J -- Mum-Trib -- ACIT v. First Advantage (P) Ltd. Revenue Appeal DismissedITA No. 1380/Mum./20242024 TaxPub(DT) 4541 (Mum-Trib) 15-Nov-2024 -- Section : 263 115JB 153A 1151B 143(3) 115JB(2) -- Bang-Trib -- Featherlite Office Systems (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 1007/Bang/20242024 TaxPub(DT) 4540 (Bang-Trib) 15-Nov-2024 -- Section : 143(3) 144C(13) 9(1)(vii) 9(1)(vi) 234B 274 270A -- Del-Trib -- Korn Ferry (US) v. ACITITA No. 2393/Del/2023 And SA No. 326/Del/20232024 TaxPub(DT) 4443 (Del-Trib) 15-Nov-2024 -- Section : 154 36(1)(va) 43B 143(1) 154(3) 139(1) 79 116 200A 206CB 15393) -- Del-Trib -- Avia Xpert (P) Ltd. v. ITO Assessee Appeal Partly AllowedI.T.A. No. 87/Del/20242024 TaxPub(DT) 4421 (Del-Trib) 15-Nov-2024 -- Section : 144C(13) 143(3) 112 -- Del-Trib -- Tiger Global Eight Holdings v. DCIT Assessee Appeal AllowedITA No. 2345/Del/20232024 TaxPub(DT) 4296 (Del-Trib) 15-Nov-2024 -- Section : 250 143(3) 253(3) 80P(2)(d) 143(2) 57 80P(2)(a) -- Ahd-Trib -- Khedbrahma Taluka Primary Teachers Co-operative Credit Society Ltd. v. ITO Assessee Appeal AllowedITA No. 115/Ahd/20232024 TaxPub(DT) 4294 (Ahd-Trib) 15-Nov-2024 -- Section : 50B 50C 143(3) 147 50/50A 50C(2) 50A 508 43 2(42C) -- Nag-Trib -- ITO v. Afzal Cold Storage & Ice Factory Revenue Appeal AllowedITA No. 408/Nag./20172024 TaxPub(DT) 4239 (Nag-Trib) 15-Nov-2024 -- Section : 143(3) 68 254(2) -- Ahd-Trib -- ITO v. Neetaben Snehalkumar PatelMiscellaneous Application No. 105/Ahd/2024 (in I.T.A. No. 247/Ahd/2024)2024 TaxPub(DT) 4196 (Ahd-Trib) 15-Nov-2024 -- Section : 147 144B 271B 44AB 271B) 139 274 273B 143 143(3) -- Chen-Trib -- Goodwill Team Papers Ltd. v. Asstt. CIT Assessee Appeal DismissedITA No. 813/CHNY/20242024 TaxPub(DT) 4177 (Chen-Trib) 15-Nov-2024 -- Section : 68 45(4) 251(1)(a) 48 45(3) -- Hyd-Trib -- Shree Estates v. ITO Assessee Appeal Partly AllowedITA No. 469/Hyd/20232024 TaxPub(DT) 4136 (Hyd-Trib) 15-Nov-2024 -- Section : 250 68 115BBE 234B 143(2) 142(1) 133(6) 131 143(3) 10) -- Bang-Trib -- Leelaram Choudhary v. ITO Assessee Appeal Partly AllowedITA No. 1086/Bang/20242024 TaxPub(DT) 4110 (Bang-Trib) 15-Nov-2024 -- Section : 250 143(3) 57 37 234/B/C/D 143(1) 143(2) 142(1) 56 57(iii) 70 56) 80P -- Ahd-Trib -- Sohamnagar Co-operative Housing Society Ltd. v. ITO Assessee Appeal AllowedITA No. 177/Ahd/20232024 TaxPub(DT) 4104 (Ahd-Trib) 15-Nov-2024 -- Section : 144 68 143(2) 143(1) 69C 139(1) 142(1) 11(1)(d) 11(1)(a) 10(22) 124 124(3) -- Raipur Bench -- Shree Jalaram Sewa Mandal Tikrapara v. Dy. CIT Assessee Appeal Partly AllowedITA No. 307/RPR/20162024 TaxPub(DT) 4098 (Raipur Bench) 15-Nov-2024 -- Section : (5) 80G(5) 12AB 80G(5B) 12A(1) 12A(1)(ac) -- Pune-Trib -- Sansthanam Abhay Daanam v. CIT(E) Assessee Appeal AllowedITA Nos. 949 And 950/PUN/20232024 TaxPub(DT) 4094 (Pune-Trib) 15-Nov-2024 -- Section : 234C 244A 143(1) 154 145A 44AB 80HHC 143(3) -- Bang-Trib -- Kluber Lubrication India (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 765/Bang/20232024 TaxPub(DT) 4059 (Bang-Trib) 15-Nov-2024 -- Section : 154 154(3) -- Del-HC -- Pr. CIT v. Humboldt Wedag India (P) Ltd.ITA Nos. 284-286/2019, ITA No. 766/20192024 TaxPub(DT) 4044 (Del-HC) 15-Nov-2024 -- Section : 250 271B 44AB 275(1) 139(1) 2718 -- Ahd-Trib -- Century Pharmaceuticals Ltd. v. Assessment Unit, ITD Assessee Appeal Partly AllowedITA No. 867/Ahd/20242024 TaxPub(DT) 4032 (Ahd-Trib) 15-Nov-2024 -- Section : 260A 80IC 148 263 147 143(3) 271(1)(c) 288A 92CA -- P&H-HC -- CIT v. Valco Industries Ltd. Application DisposedITA-253-2022 (O&M), ITA-118-20232024 TaxPub(DT) 3960 (P&H-HC) 15-Nov-2024 -- Section : 143(2) 133(6) 37 28(VA) -- Ahd-Trib -- Samkeet Arya Homes LLP v. ITO Assessee Appeal AllowedITA No. 249/Ahd/20242024 TaxPub(DT) 3934 (Ahd-Trib) 15-Nov-2024 -- Section : 260A -- Bom-HC -- Raymond Ltd. v. CIT Appeal DisposedIncome Tax Appeal No. 387 of 20052024 TaxPub(DT) 3927 (Bom-HC)