Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 10-Nov-2025 -- Section : 260A 2(22)(e) 143(3) 23 2(6A)(e) 12(1B) 108 108(1) -- Bom-HC -- Jaykumar B. Patil v. Jt. CIT In Favour of RevenueIncome Tax Appeal No. 669 of 20032025 TaxPub(DT) 5952 (Bom-HC) 10-Nov-2025 -- Section : 11(3) 11(3)(c) 143(1) 11(2) 12AA 12AB] 10 11(5) 139 (2) 10(23C) 12AA] 113 (5) -- Mum-Trib -- Shri Dadar Digamber Jain Mumukshu Mandal v. CIT(E) Assessee Appeal AllowedITA No. 2446/Mum/20252025 TaxPub(DT) 5951 (Mum-Trib) 10-Nov-2025 -- Section : 250 143(3)/147 148 142(1) 143(2) 142(1)/148 147 148/142(1) 281B 292B 282 -- Del-Trib -- Ram Kumar Tyagi v. ITO Assessee Appeal Partly AllowedITA No. 2676/Del/20162025 TaxPub(DT) 5943 (Del-Trib) 10-Nov-2025 -- Section : 260A 132A 133A 68 143(3) -- Del-HC -- Pr. CIT v. Pancham Realcon (P) Ltd.ITA No. 295/20252025 TaxPub(DT) 5939 (Del-HC) 10-Nov-2025 -- Section : 250 143(3) 40A(7) 36(1)(vii) 32 14A 43B 90 143(2) 37(1) 36(1)(iii) 14A(1) 14A( -- Mum-Trib -- ACIT v. Thirumalai Chemicals Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 4945/Mum/2024, C.O. No. 246/Mum/2024 (Arising out of ITA No. 4945/Mum/2024)2025 TaxPub(DT) 5928 (Mum-Trib) 10-Nov-2025 -- Section : 139(1) 153A 143(3) 274 271D 269SS 269Ss 269-SS 542 269T 273 273B -- Coch-Trib -- Verambally Thazhikuniyil Vinodan v. Jt. CIT Assessee Appeal DismissedITA No. 350/Coch/20252025 TaxPub(DT) 5906 (Coch-Trib) 10-Nov-2025 -- Section : 143(3) 143(13) 144C(5) 92CA(3) -- Del-Trib -- URB India Bearing Factory & Trade (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 375/Del/20242025 TaxPub(DT) 5904 (Del-Trib) 10-Nov-2025 -- Section : 260A 32AB 44AB 32AB(5) 32(1) 115-J 72) 288 115J 32AB(3) 32AB(1) 32(3) -- Bom-HC -- Ravalgaon Sugar Farm Ltd. v. CIT Appeal AllowedIncome Tax Appeal No. 592 of 20032025 TaxPub(DT) 5898 (Bom-HC) 10-Nov-2025 -- Section : 143(3) 153A(1)(b) 153B(1)(b) 43(1) 139(1) 139(5) 132(1) 153A(1)(a) 143(2) 142(1) -- Ahd-Trib -- Dy. CIT v. Bodal Chemicals Ltd. Revenue Appeal Partly Allowed Assessee Appeal AllowedIT(SS)A No. 27 to 30/Ahd/2021, IT(SS)A No. 14/Ahd/2022, ITA No. 318/Ahd/2022, IT(SS)A No. 11 to 13/Ahd/20222025 TaxPub(DT) 5896 (Ahd-Trib) 10-Nov-2025 -- Section : 148 148A(b) 149 149(1)(a) 149(1)(b) 149A(c) 149A(d) 151 3(1) 151(i) 151(2) -- MP-HC -- Sandeep Singh Saluja v. ITD & Ors. Petition DisposedWrit Petition Nos. 19085 of 2022, 19516 of 2022, 20194 of 2022, 20285 of 2022, 20788 of 2022, 20790 of 2022, 20798 of 2022, 21637 of 2022, 21640 of 2022, 22055 of 2022, 28044 of 2022, 28184 of 2022, 28417 of 2022, 2742 of 2023, 2745 of 2023, 4930 of2025 TaxPub(DT) 5890 (MP-HC) 10-Nov-2025 -- Section : 250 143(3) 32 143(1) 143(2) 32(1) 43(1) 43(6)(c) 68 56 144A -- Ahd-Trib -- Sagarlaxmi Agriseeds (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 1918/Ahd/20242025 TaxPub(DT) 5888 (Ahd-Trib) 10-Nov-2025 -- Section : 220(6) 148 139 147 144B 245 72 3 138 49E -- Ori-HC -- Reliable Security & Intelligence Services (Orissa) (P) Ltd. v. National Faceless Appeal Centre (NFAC) In Favour of RevenueW.P. (C) No. 11546 of 20252025 TaxPub(DT) 5884 (Ori-HC) 10-Nov-2025 -- Section : 271(1)(c) 148 144C 14A 260A 28(v) -- Chen-Trib -- Redington Distribution Pte Ltd. v. ACIT Assessee Appeal AllowedITA Nos. 889 to 894/Chny/20252025 TaxPub(DT) 5883 (Chen-Trib) 10-Nov-2025 -- Section : 260A 68 143(1) 143(2) 142(1) 143(3) 131 133(6) -- Cal-HC -- Pr. CIT v. Minto Park Estates (P) Ltd. In Favour of RevenueITAT/4/2025 (IA No. GA/2/2025)2025 TaxPub(DT) 5877 (Cal-HC) 10-Nov-2025 -- Section : 250 40A(3) 143(1) 143(2) 44 -- Mum-Trib -- Pratap Uttam Purohit v. DCIT Appeal Partly AllowedITA No. 2043/Mum/20252025 TaxPub(DT) 5872 (Mum-Trib) 10-Nov-2025 -- Section : 148 147 144 264 5A 44AD 143(2) 156 274 151 144B 69A 151(1) 151(2) (1) (2) -- Bom-HC -- Prabhakar Nerulkar v. Pr. CITWrit Petition No. 443 of 20242025 TaxPub(DT) 5871 (Bom-HC) 10-Nov-2025 -- Section : 250 147/144 148 142(1) 144 124(3) 147/148 154(1) 120 124(1) 124(2) 139(1) 127 -- Luck-Trib -- Poonam Sen v. ITO Assessee Appeal Partly AllowedITA No. 70/LKW/20212025 TaxPub(DT) 5867 (Luck-Trib) 10-Nov-2025 -- Section : 143(3) 144C(13) 144C(5) 143(2) 153 44B 115JB 115JB(1) 244A 270A 90(2) 44B(1) 2 -- Mum-Trib -- Orient Overseas Container Line Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 2129/MUM/20252025 TaxPub(DT) 5859 (Mum-Trib) 10-Nov-2025 -- Section : 143(3) 43CA 147 2(47)(v) 148 53A 43CA(3) 43CA(1) -- Mum-Trib -- Navketan Premises (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 4228/Mum/20242025 TaxPub(DT) 5854 (Mum-Trib) 10-Nov-2025 -- Section : 143(3) 144C(13) 13F 44B 10 13Fof -- Chen-Trib -- Mariana Express Lines Pte. Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 557/Chny/20252025 TaxPub(DT) 5853 (Chen-Trib) 10-Nov-2025 -- Section : 144C(13) 144B 144C(5) 41 143(2) 142(1) 92 143(3) 144C(12) 153 144C(8) 143(1) 2 -- Del-Trib -- Jones Lang Lasalle Property Consultants (India) (P) Ltd. v. Assessment Unit, ITDITA No. 3964/DEL/2024 and Stay Application No. 61/Del/2025 (In ITA No. 3964/Del/2024)2025 TaxPub(DT) 5849 (Del-Trib) 10-Nov-2025 -- Section : 132 -- Hyd-Trib -- Kiran Kumar Reddy v. Dy. CIT Assessee Appeal DismissedITA No. 255/Hyd/20252025 TaxPub(DT) 5068 (Hyd-Trib) 10-Nov-2025 -- Section : 148 142(1) 133(6) 69 250 -- Pune-Trib -- Ajay Bhauso Kadam v. ITO Assessee Appeal AllowedITA No. 295/PUN/20252025 TaxPub(DT) 3195 (Pune-Trib) 10-Nov-2025 -- Section : 80G(5) 13(1) 12A 10 11 2571 12AA 2(15) 52(2) -- Pune-Trib -- Mitcon Forum For Social Development v. CIT(E) Assessee Appeal AllowedITA No. 613/PUN/20252025 TaxPub(DT) 3090 (Pune-Trib) 10-Nov-2025 -- Section : 250 147 144C(13) 147/148 143(2) 148A(d) 9(1)(vi) 234A 271(1)(c) 271F 142(1) -- Mum-Trib -- American Chemical Society v. Dy. CIT Assessee Appeal AllowedITA No. 1160/MUM/20242025 TaxPub(DT) 2990 (Mum-Trib) 10-Nov-2025 -- Section : 250 143(3) 68 147 143(1) 148 148(2) -- Mum-Trib -- IMK Hotels (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 4202/MUM/20242025 TaxPub(DT) 2811 (Mum-Trib) 10-Nov-2025 -- Section : 148A 143 142 139 149 150 150(2) -- Del-HC -- ADM Agro Industries (P) Ltd. v. Asstt. CIT Petition AllowedW.P. (C) No. 17660/20242025 TaxPub(DT) 2765 (Del-HC) 10-Nov-2025 -- Section : 250 132 153A 143(3) 68 133(6)/131 153A/144 142(1) 153C 153A) 132A 153& 1040 -- Del-Trib -- Gopal Garg v. DCIT Assessee Appeal AllowedITA No. 3660/Del/20232025 TaxPub(DT) 2695 (Del-Trib) 10-Nov-2025 -- Section : 250 153C 143(3) 139(1) 132 68 132A -- Del-Trib -- Super Bazar Stores (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 9757/Del/20192025 TaxPub(DT) 2652 (Del-Trib) 10-Nov-2025 -- Section : 250 143(3) -- Pune-Trib -- Veershaiv Co-operative Bank Ltd. v. ACIT Assessee Appeal AllowedITA No. 175/PUN/20252025 TaxPub(DT) 2528 (Pune-Trib) 10-Nov-2025 -- Section : 250(6) 270A 143(3) 40(a)(ia) 270A(1) 270(A)(9) 270A(8) 142(1) 143(1)(a) 139 10AA -- Ahd-Trib -- Gelot Agri Exports v. ITO Assessee Appeal Allowed Revenue Appeal DismissedITA No. 225/Ahd/2024 and ITA No. 1739/Ahd/20242025 TaxPub(DT) 2367 (Ahd-Trib) 10-Nov-2025 -- Section : 250(6) 44AB -- Del-Trib -- Asstt. CIT v. V & S Seair Logistics (P) Ltd. Revenue Appeal DismissedITA No. 785/Del/20192025 TaxPub(DT) 2356 (Del-Trib) 10-Nov-2025 -- Section : 244A -- Jp-Trib -- Singhal Builders v. ACIT Assessee Appeal AllowedITA No. 285/JPR/20242024 TaxPub(DT) 4999 (Jp-Trib) 10-Nov-2025 -- Section : 250 142(1) 143(3) 44AD 44AB -- Bang-Trib -- Pasura Subbaiah Muthanna v. ITO Assessee Appeal Partly AllowedITA No. 1407/Bang/20242024 TaxPub(DT) 4997 (Bang-Trib) 10-Nov-2025 -- Section : 119(2)(b) 143(1) 199 155 206(C) 203 154 237 239 139) 204 205 227 -- Del-HC -- Hari Kishan Sharma v. Govt of NCT of Delhi & Anr.W.P. (C) No. 915/20192024 TaxPub(DT) 4949 (Del-HC) 10-Nov-2025 -- Section : 143(3) 271(1)(C) 234B -- Del-Trib -- Leela Tourism & Heritage (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 3685/Del/20232024 TaxPub(DT) 4942 (Del-Trib) 10-Nov-2025 -- Section : 119(2)(b) 143(1) 143(3) 144(B) 80P 143(1)(a) 80AC(ii) 80(AC)(ii) 139(1) 143(2) -- Karn-HC -- Sri Kanyakaparameshwari Co-operative Society Ltd. v. Chief CIT Petition AllowedWrit Petition No. 22423 of 2024 (T-IT)2024 TaxPub(DT) 4916 (Karn-HC) 10-Nov-2025 -- Section : 250 143(2) 143(3) 143(3A) 139(5) 80P -- Bang-Trib -- Vijay Srinivas Bobba v. DCIT Assessee Appeal AllowedITA No. 833/Bang/20232024 TaxPub(DT) 4914 (Bang-Trib) 10-Nov-2025 -- Section : 148 148A(b) 148A(d) 151A 144B 147 151A(2) 139 139] -- Bom-HC -- SP. Armada Oil Exploration (P) Ltd. v. Dy. CITWrit Petition No. 3503 of 20242024 TaxPub(DT) 4595 (Bom-HC) 10-Nov-2025 -- Section : 143(3) 153A 153C 132(4) -- Chen-Trib -- Thomas Chandy Kondody v. ACIT Appeal DismissedITA Nos. 530/Chny/2023 and 531/Chny/20232024 TaxPub(DT) 4590 (Chen-Trib) 10-Nov-2025 -- Section : 11 143(2) 13(1)(c) 13(3) -- Chen-Trib -- Karpaga Vinayagar Educational & Charitable Trust v. ITO(E) Assessee Appeal DismissedI.T.A. No. 263/Chny/20242024 TaxPub(DT) 4493 (Chen-Trib) 10-Nov-2025 -- Section : 260A 153(C) 153A 263 132 132A 153(1)(a) 153C 153A(1) 147/148 -- Bom-HC -- Pr. CIT v. Speciality Paper Ltd.Income Tax Appeal No. 16 of 2019 and Income Tax Appeal No. 22 of 2019, Income Tax Appeal No. 30 of 2019, Income Tax Appeal No. 37 of 2019, Income Tax Appeal No. 50 of 2019, Income Tax Appeal No. 51 of 2019, Income Tax Appeal No. 58 of 2019, Income T2024 TaxPub(DT) 4492 (Bom-HC) 10-Nov-2025 -- Section : 148-A 142(1) 129 143(3) 148A(b) 147 148-A(b) 149(1)(b) 148-A(d) 139 -- Bom-HC -- Dilip Laximan Powar v. ITOWrit Petition No. 429/20242024 TaxPub(DT) 4479 (Bom-HC) 10-Nov-2025 -- Section : 143(3) 147 22-2-2017 148 68 44AD 143(2) 139 -- Mum-Trib -- Mohamadli Shaikh v. ITO Assessee Appeal Partly AllowedITA No. 335/Mum/20242024 TaxPub(DT) 4454 (Mum-Trib) 10-Nov-2025 -- Section : 250 143(2) 143(3) 36(1)(va) 2(24)(x) -- Mum-Trib -- DCIT v. Evita Construction (P) Ltd. Revenue Appeal DismissedITA No. 3914/Mum/20232024 TaxPub(DT) 4431 (Mum-Trib) 10-Nov-2025 -- Section : 80P(2)(d) 68 56 115BBE -- Bangalore SMC-C Bench -- Sri Bhageeratha Pattina Sahakara Sangha Niyamitha v. ITO Assessee Appeal AllowedI.T.A. No. 646/Bang/20212024 TaxPub(DT) 4386 (Bangalore SMC-C Bench) 10-Nov-2025 -- Section : 69C 147 148 145(3) 133(6) -- Bom-HC -- Pr. CIT v. SVD Resins & Plastics (P) Ltd. Appeal DismissedIncome Tax Appeal No. 1662 of 2018 with Income Tax Appeal No. 1664 of 20182024 TaxPub(DT) 4287 (Bom-HC) 10-Nov-2025 -- Section : 148A(b) 271(1)(c) 148A(d) 147 144 144B -- Mad-HC -- Senthil Trading & Co. v. AO Petition DisposedW.P. (MD) Nos. 16664 & 16665 of 2024 And W.M.P. (MD) Nos. 14427, 14429, 14433 & 14435 of 20242024 TaxPub(DT) 4280 (Mad-HC) 10-Nov-2025 -- Section : 143(3) 147 50C 50C(2) 2 55A 50C(1) -- Ahd-Trib -- ITO v. Ketaben Janakbhai Patel Appeal DismissedI.T.A. No. 103/Ahd/20202024 TaxPub(DT) 4262 (Ahd-Trib) 10-Nov-2025 -- Section : 148A(d) 148A(b) 147 -- Del-HC -- Schneider Electric India (P) Ltd. v. Asstt. CIT & Anr. Petition AllowedW.P. (C) No. 7311/20232024 TaxPub(DT) 4232 (Del-HC) 10-Nov-2025 -- Section : 143((2) 37 270A 143(1)(a) 37(1) -- Del-Trib -- Rhine Energy LLP v. Assessment UnitITA No. 3052/Del/20232024 TaxPub(DT) 4230 (Del-Trib) 10-Nov-2025 -- Section : 143(3) 143(2) 28(v) 37(1) 80C 10(2A) 40A(3) -- Ahd-Trib -- Ramanlal Jivrajbhai Patel v. ITO Assessee Appeal Partly AllowedITA No. 515/Ahd/20242024 TaxPub(DT) 4209 (Ahd-Trib) 10-Nov-2025 -- Section : 260-A 2(47) 53A 226(3) -- Bom-HC -- Pr. CIT v. Rajendra Sitaram Goel Appeal DisposedIncome Tax Appeal No. 1585 of 20182024 TaxPub(DT) 4207 (Bom-HC) 10-Nov-2025 -- Section : 143(3) 69A 250 -- Del-Trib -- Prem Prakash Sethi v. ACIT Assessee Appeal Partly AllowedITA No. 1741/Del/20212024 TaxPub(DT) 4204 (Del-Trib) 10-Nov-2025 -- Section : 143(3)/147 147/143(3) 148 151 50C/43CA 115 234A 263 -- Del-Trib -- Dabur India Ltd. v. ACIT Assessee Appeal AllowedITA No. 1294/Del/20202024 TaxPub(DT) 4170 (Del-Trib) 10-Nov-2025 -- Section : 147 144C(13) 144C(4) 54 54(1) 148 148A(d) 142(1) 54F 54(F) 5(2) -- Mum-Trib -- Shanti A. Motwane v. Int. Tax Ward 3 (2) (1) Assessee Appeal AllowedITA No. 1739/Mum/20242024 TaxPub(DT) 4137 (Mum-Trib) 10-Nov-2025 -- Section : 263 143(3) 14A 56(2)(vi) 56(2)(vii) 144 -- Ahd-Trib -- Vijay Manubhai Hirpara v. Pr. CIT Assessee Appeal AllowedITA No. 296/Ahd/20222024 TaxPub(DT) 4122 (Ahd-Trib) 10-Nov-2025 -- Section : 260(A) 11 32 12A 11(1)(a) 28 29 30 32(1) 34 11(6) -- Bom-HC -- CIT(E) v. His Holiness Dr. Sydena Taher Saifuddin Memorial Foundation Appeal DismissedIncome Tax Appeal No. 1581 of 20182024 TaxPub(DT) 4114 (Bom-HC) 10-Nov-2025 -- Section : 143(3) 254 54 54F -- Mum-Trib -- Sompalsingh J. Kataria v. ITO Assessee Appeal AllowedITA. No. 2326/Mum./20242024 TaxPub(DT) 4105 (Mum-Trib) 10-Nov-2025 -- Section : 148A(a) 148A(b) 147 148A(d) -- Guj-HC -- Medtronic International Ltd. v. UOI & Ors.R/Special Civil Application No. 10079 of 20232024 TaxPub(DT) 4083 (Guj-HC) 10-Nov-2025 -- Section : 14A 14A/rule 143(3) 10(2A) -- Del-Trib -- Advance Valves (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 5555/Del/20172024 TaxPub(DT) 4013 (Del-Trib) 10-Nov-2025 -- Section : 263 143(3) 68 142(1) -- Ahd-Trib -- Aaravi Developers v. Pr. CIT Assessee Appeal AllowedITA No. 659/Ahd/20242024 TaxPub(DT) 4010 (Ahd-Trib) 10-Nov-2025 -- Section : 12A/12AA 132 11 12AA -- Ker-HC -- Pr. CIT v. Kunhitharuvai Memorial Charitable Trust In Favour of AssesseeITA Nos. 18/2020, 2/2020, 27/2020, 30/2020, 31/2020, 32/2020 and 34/20202024 TaxPub(DT) 3950 (Ker-HC) 10-Nov-2025 -- Section : 250 142(1) 147 148 143(1) 143(3) -- Pat-Trib -- Muzaffarpur Central Co-operative Bank Ltd. v. ACIT Assessee Appeal DismissedI.T.A. No. 224/Pat/20192024 TaxPub(DT) 3949 (Pat-Trib) 10-Nov-2025 -- Section : 9(1)(6) 9(1)(vi) 195(2) 201(1)(A) 195(1) -- Bom-HC -- CIT v. Reliance Industries Ltd. Appeal DismissedIncome Tax Appeal No. 1053 of 2011, 1054 of 2011, 1329 of 2011, 1378 of 2011, 1330 of 2011, 1379 of 2011, 1569 of 2011, 1649 of 2011, 1648 of 2011, 1607 of 2011, 1608 of 2011, 1606 of 2011, 1609 of 2011, 1605 of 2011, 1604 of 2011, 1840 of 2011, 2132024 TaxPub(DT) 3928 (Bom-HC) 10-Nov-2025 -- Section : 250 143(2) 132(4) -- Srt-Trib -- ITO v. Mohit Pokharana Revenue Appeal DismissedITA No. 366/SRT/20242024 TaxPub(DT) 3890 (Srt-Trib) 10-Nov-2025 -- Section : 143(3) 68 133(6) 131 142(1) -- Mum-Trib -- Ashok Onkardas Bissa v. ITO Assessee Appeal AllowedITA No. 1964/Mum/20242024 TaxPub(DT) 3871 (Mum-Trib) 10-Nov-2025 -- Section : 147 144B 148 149 151A 153C 153A 132 132A 131 148A 151] 149(1)(b) 143C -- Bom-HC -- Devendra Madanlal Soni v. ITO & Ors. Petition AllowedWrit Petition (L) No. 13457 of 20242024 TaxPub(DT) 3852 (Bom-HC) 10-Nov-2025 -- Section : 143(3) 143C(5) 144C(5) -- Ahd-Trib -- Bosch Rexroth (India) Ltd. v. ITO Assessee Appeal AllowedITA No. 930/Ahd/20152024 TaxPub(DT) 3797 (Ahd-Trib) 10-Nov-2025 -- Section : 143(3) 69A 115BBE 131 142(1) -- Del-Trib -- ITO v. Appliances Forever Revenue Appeal DismissedITA No. 2842/Del/20232024 TaxPub(DT) 3790 (Del-Trib) 10-Nov-2025 -- Section : 12AB(4) 12AA 13(3) 11(5) 12AA(3) -- Pune-Trib -- S.M. Batha Education Trust v. CIT(E) Appeal AllowedITA No. 239/PUN/20232024 TaxPub(DT) 3699 (Pune-Trib) 10-Nov-2025 -- Section : 250 271(1)(c) 14A 143(3) 271(c) 271(l)(c) -- Mum-Trib -- Mahesh Vrajlal Babaria v. ITO Appeal AllowedITA No. 1867/MUM/20242024 TaxPub(DT) 3697 (Mum-Trib) 10-Nov-2025 -- Section : 250 10[1] 2(1) 10(1) 234A 2(1A) 143(2) 142(1) 143(3) 254 4(1) 10(L) -- Bang-Trib -- Labland Biotechs (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 608/Bang/20242024 TaxPub(DT) 3693 (Bang-Trib) 10-Nov-2025 -- Section : 200A 154 234E 200(3) 272A 271H 272A(2) 271H(3) 200A(1) -- Pune-Trib -- Hazrat Fatema Girls High School v. ITO Assessee Appeal AllowedITA Nos. 312 to 315/PUN/20242024 TaxPub(DT) 3682 (Pune-Trib) 10-Nov-2025 -- Section : 143(3) 144B 148 274 271B -- Cal-HC -- Sitaram Shyam Sundar Fashions (P) Ltd. & Anr. v. UOI & Ors. Petition DisposedW.P.A. 11496 of 20242024 TaxPub(DT) 3634 (Cal-HC) 10-Nov-2025 -- Section : 260A 40A 36 -- Bom-HC -- Pr. CIT v. Tata Chemicals Ltd. Appeal DismissedIncome Tax Appeal No. 1696 of 20182024 TaxPub(DT) 3565 (Bom-HC) 10-Nov-2025 -- Section : 250 147 143(3) 132 148 132(4) 142(1) 69A 115BBE 153C 153A 149(1) 153(1) -- Del-Trib -- Anil Kumar v. ACIT Assessee Appeal AllowedI.T.A. Nos. 3650 & 3651/Del/20232024 TaxPub(DT) 3501 (Del-Trib) 10-Nov-2025 -- Section : 263 143(3) 142(1) 263(1) -- Ahd-Trib -- Soham Buildcon v. PCIT Assessee Appeal AllowedITA No. 105/Ahd/20222024 TaxPub(DT) 3416 (Ahd-Trib) 10-Nov-2025 -- Section : 250 143(2) 143(3) 144C 9(1)(vi) 30 -- Bang-Trib -- DCIT v. Mathworks Inc. Revenue Appeal DismissedIT(IT) A No. 934/Bang/20232024 TaxPub(DT) 3388 (Bang-Trib) 10-Nov-2025 -- Section : 250 143(1) 143(2) 142(1) 69C 271(1)(c) 133(6) -- Mum-Trib -- Asstt. CIT v. Gemsons Precision Engineering (P) Ltd. Revenue Appeal DismissedITA No. 791/MUM/20242024 TaxPub(DT) 3375 (Mum-Trib) 10-Nov-2025 -- Section : 263 41 -- Bom-HC -- CIT v. Tata Motors Ltd. Appeal DisposedIncome Tax Appeal No. 1694 of 2018 and Cross Objection No. 19 of 20182024 TaxPub(DT) 3344 (Bom-HC) 10-Nov-2025 -- Section : 271(1)(c) 133A 147 148 274 270A 292BB -- Chen-Trib -- Sri Maharani Finance Corpn. v. DCIT Appeal AllowedITA No. 1264/Chny/2023 and ITA No. 1261/Chny/2023 and ITA No. 1262/Chny/20232024 TaxPub(DT) 3283 (Chen-Trib) 08-Nov-2025 -- Section : 234B 143(1) 139(8A) 140B 208 210 89 90 90A 91 115JAA 234B(1) 140B(2) 139(1) -- Pune-Trib -- Kiran Baburao Jadhav v. DCIT Assessee Appeal AllowedITA No.805/PUN/20252025 TaxPub(DT) 8063 (Pune-Trib) 08-Nov-2025 -- Section : 143(3) 147 115JB 148 142(1) 69C -- Del-Trib -- Vayam Technologies Ltd. v. DCIT Assessee Appeal AllowedITA No. 1477/Del/20232025 TaxPub(DT) 6788 (Del-Trib) 08-Nov-2025 -- Section : 143(1) 147 68 69C -- Mum-Trib -- Bluesun Exports (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 3174/MUM/20232025 TaxPub(DT) 6695 (Mum-Trib) 08-Nov-2025 -- Section : 250 143(3) 143(1) 143(2) 142(1) 145(3) -- Rkt-Trib -- Starware Ceramic v. Dy. CIT Assessee Appeal Partly AllowedITA No. 461/RJT/20242025 TaxPub(DT) 6632 (Rkt-Trib) 08-Nov-2025 -- Section : 36(1)(iii) 43A 37(1) -- Ahd-Trib -- Deep Energy Resources Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1129/Ahd/20232025 TaxPub(DT) 6491 (Ahd-Trib) 08-Nov-2025 -- Section : 250 271(1)(c) 143(3) 147 57 148 143(2) 142(1) 57(iii) 36(1)(iii) 57(1) 36(1)(ii -- Mum-Trib -- Ideal Energy Projects Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 3343/Mum/20252025 TaxPub(DT) 6444 (Mum-Trib) 08-Nov-2025 -- Section : 260A 2(15) 263 11 143(3) 13 -- Bom-HC -- Pr. CIT(E) v. Slum Rehabilitation Authority Appeal AllowedIncome Tax Appeal No. 2192 of 20182025 TaxPub(DT) 6421 (Bom-HC) 08-Nov-2025 -- Section : 143(1) 147 148 133A 131 142(1) -- Kol-Trib -- DCIT v. Odyssey Securities (P) Ltd. Revenue Appeal DismissedITA No. 1099/KOL/20252025 TaxPub(DT) 6409 (Kol-Trib) 08-Nov-2025 -- Section : 143(1) 147 148 133A 131 142(1) -- Kol-Trib -- DCIT v. NS Broking (P) Ltd. Revenue Appeal DismissedITA No. 1100/KOL/20252025 TaxPub(DT) 6380 (Kol-Trib) 08-Nov-2025 -- Section : 54B 54F 270A(1) -- Ahd-Trib -- Bhanubhai Manilal Patel v. Dy. CIT Appeal AllowedI.T.A. No. 1840/Ahd/20242025 TaxPub(DT) 6377 (Ahd-Trib) 08-Nov-2025 -- Section : 68 143(1) 143(2) 144 271AAC 69 -- Del-Trib -- Dy. CIT v. Anil Kumar Goel Revenue Appeal DismissedITA No. 1103/DEL/20222025 TaxPub(DT) 6220 (Del-Trib) 08-Nov-2025 -- Section : 147 139(1) 148 148(2) 143(3) 143(1) 143(2) 147(b) -- Kol-Trib -- Sangeeta Devi Anchalia v. ITO Assessee Appeal AllowedITA No. 236/KOL/20242025 TaxPub(DT) 6154 (Kol-Trib) 08-Nov-2025 -- Section : 250 144 56 234B/234C 133(6) 69A 271(1)(c) -- Srt-Trib -- Desh Bhushan Singhal v. ITO Assessee Appeal AllowedITA No. 862/SRT/20242025 TaxPub(DT) 6038 (Srt-Trib) 08-Nov-2025 -- Section : 44DA 44BB 143(3) 144C(3) 9(1)(vii) 44BB(2) 255 -- Dehradun-Trib -- Asstt. CIT v. Western Geco International Ltd.ITA No. 141/DEL/20242025 TaxPub(DT) 5745 (Dehradun-Trib) 08-Nov-2025 -- Section : 260A 43B -- Guj-HC -- Pr. CIT v. Saurashtra Gramin Bank Appeal DismissedR/Tax Appeal No. 1147 of 20242025 TaxPub(DT) 5599 (Guj-HC) 08-Nov-2025 -- Section : 250 144 68 142(1) 251(2) 133(6) -- Pat-Trib -- Rajbansh Ram v. ITO Assessee Appeal Partly AllowedITA No. 351/PAT/20232025 TaxPub(DT) 5364 (Pat-Trib) 08-Nov-2025 -- Section : 143(3) 69 115BBE 45 139(9) 143(2) 2(14)(iii) -- Del-Trib -- Rajeev Kumar Gupta v. ACIT Assessee Appeal AllowedITA No. 66/Del/20232025 TaxPub(DT) 5050 (Del-Trib) 08-Nov-2025 -- Section : 148 143(1) 147 143(3) -- Mad-HC -- Asstt. CIT v. Indian Syntans Investments (P) Ltd.Writ Appeal No. 220 of 20212025 TaxPub(DT) 4905 (Mad-HC) 08-Nov-2025 -- Section : 250 80P(2)(d) 143(3) 142(1) -- Mum-Trib -- The Salsette Catholic Co-operative Housing Society Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 6299/MUM/20242025 TaxPub(DT) 4835 (Mum-Trib) 08-Nov-2025 -- Section : 143(3) 68 69 -- Ahd-Trib -- DCIT v. Shani Prahladbhai Patel Revenue Appeal DismissedITA No. 1329/Ahd/20242025 TaxPub(DT) 4828 (Ahd-Trib) 08-Nov-2025 -- Section : 143(3) 148 68 -- Mum-Trib -- Vidarbha Mining (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 1266/Mum/2024 and ITA No. 2084/Mum/20242025 TaxPub(DT) 4711 (Mum-Trib) 08-Nov-2025 -- Section : 250 143(3) 253 145(3) 133A 143(2) 250(6) -- Ctk-Trib -- Narendra Kumar Bal v. ITO Assessee Appeal AllowedITA No. 178/CTK/20252025 TaxPub(DT) 4581 (Ctk-Trib) 08-Nov-2025 -- Section : 250 143(3) 43B(f) 119(2) -- Kol-Trib -- Universal Cables Ltd. v. ACIT Assessee Appeal AllowedITA No. 53/KOL/20252025 TaxPub(DT) 4526 (Kol-Trib) 08-Nov-2025 -- Section : 40A(3) 143(3) 263 40(A)(3) 37 -- Ind-Trib -- Radhika Devcon (P) Ltd. v. ITO Assessee Appeal DismissedITA No. 636/Ind/20242025 TaxPub(DT) 4469 (Ind-Trib) 08-Nov-2025 -- Section : 69 148 149 148A 149(1)(b) -- Ahd-Trib -- Prakash Babulal Bhandari v. ITO Assessee Appeal AllowedITA No. 737/Ahd/20252025 TaxPub(DT) 4461 (Ahd-Trib) 08-Nov-2025 -- Section : 12A 148 147 11 272A(2)(e) 264 12A(1)(b) 160 12A(1)(ba) 139(4A) 12AA 288 12A(b) -- Ker-HC -- Lisieux Educational Institutions v. Addl./Jt./Dy./Asstt. CIT/ITO & Anr. Petition DismissedWP(C) No. 22710 of 20242025 TaxPub(DT) 4414 (Ker-HC) 08-Nov-2025 -- Section : 10(38) 14A 115JB 44 115JA 144B 143(3) 10(15) 10(35) 40(a)(i) -- Del-Trib -- ACIT v. Oriental Insurance Co. Ltd. Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA No. 3218/DEL/2023 and CO No. 152/Del/2023 (in ITA No. 3218/DEL/2023)2025 TaxPub(DT) 4321 (Del-Trib) 08-Nov-2025 -- Section : 143(3) 143(2) 119 119(2)(a) -- Kol-Trib -- Abhinaw Singh v. ITO Assessee Appeal AllowedITA No. 688/KOL/20242025 TaxPub(DT) 4296 (Kol-Trib) 08-Nov-2025 -- Section : 143(3) 68 10(38) 271(1) 143(1) 143(2) 142(1) -- Ahd-Trib -- Jigneshramjibhai Patel v. ITO Assessee Appeal AllowedITA No. 452/AHD/2018, ITA No. 453/AHD/2018 and ITA No. 454/AHD/20182025 TaxPub(DT) 4195 (Ahd-Trib) 08-Nov-2025 -- Section : 253 250 143(3) 68) 271(1)(c) 246A -- Ind-Trib -- Laxmi Land Developers (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 778/Ind/20242025 TaxPub(DT) 4150 (Ind-Trib) 08-Nov-2025 -- Section : 143(3) 69A 115BBE -- Dehradun-Trib -- Hena Sahil v. ACIT Assessee Appeal AllowedITA No. 138/DDN/20242025 TaxPub(DT) 4139 (Dehradun-Trib) 08-Nov-2025 -- Section : 143(2) 143(3) 271(1)(c) 43B(f) 14A -- Pune-Trib -- Intervalve Poonawalla (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 637/PUN/20252025 TaxPub(DT) 4018 (Pune-Trib) 08-Nov-2025 -- Section : 260 201 194-I 271C 194C 153 200 250 263 -- Del-HC -- Swiftrans International (P) Ltd. v. ITOW.P. (C) No. 3759/2025 with CM Appl. 17495/20252025 TaxPub(DT) 3807 (Del-HC) 08-Nov-2025 -- Section : 143(3) 148 147 144B 148A(d) 234A 234B 154 142(1) 3(1) 149 151 151(i) 151(2) -- Guj-HC -- Nilkanth Concast (P) Ltd. v. Jt. CIT Petition DisposedR/Special Civil Application No. 13226 of 20242025 TaxPub(DT) 3780 (Guj-HC) 08-Nov-2025 -- Section : 143(1) 68 250 234A 234D 271AAC(1) -- Del-Trib -- Hardeep Dalal v. ITO Assessee Appeal AllowedITA No. 3430/DEL/20232025 TaxPub(DT) 3761 (Del-Trib) 08-Nov-2025 -- Section : 148A -- Del-HC -- Devat & Ram Co. (P) Ltd. v. ITOW.P. (C) No. 14258/2024 & CM Appl. 59722/20242025 TaxPub(DT) 3749 (Del-HC) 08-Nov-2025 -- Section : 148 148A 151 143 142 234B 270A 147/148 -- Del-HC -- H & M Hennes & Mauritz Retail (P) Ltd. v. Asstt. CIT Petition AllowedW.P. (C) No. 4848/2023 and CM Appl. 18711/20232025 TaxPub(DT) 3655 (Del-HC) 08-Nov-2025 -- Section : 148A 148A(b) 147 143(3) 148A(d) 144 271B -- Hyd-Trib -- Lova Impex (P) Ltd. v. ITO Assessee Appeal AllowedITA Nos. 247 to 252/Hyd/20252025 TaxPub(DT) 3506 (Hyd-Trib) 08-Nov-2025 -- Section : 148 148A 151 147/148 -- Del-HC -- Bhagwan Sahai Sharma v. Dy. CIT Petition AllowedW.P. (C) No. 3220/20232025 TaxPub(DT) 3438 (Del-HC) 08-Nov-2025 -- Section : 143 143(1) 249(3) 249(2) 5 11 139(1) 139(4) 234A 234B 234C 10B(8) 143(3) 154 -- Del-Trib -- Trilok Singh Bhandari Charitable Trust v. ITO Assessee Appeal AllowedITA No. 3210/DEL/2024 and ITA No. 3211/DEL/20242025 TaxPub(DT) 3386 (Del-Trib) 08-Nov-2025 -- Section : 153C 153B 132 132/ 132A -- Del-HC -- Landcraft Developers (P) Ltd. v. Asstt. CIT Petition AllowedW.P. (C) No. 3796/2025 & CM Appl. 17699/20252025 TaxPub(DT) 3339 (Del-HC) 08-Nov-2025 -- Section : 68 44AD 148 131 40a(ia) 69A -- Mum-Trib -- Hemant M. Shah (HUF) v. ITO Appeal AllowedITA No. 4516/MUM/20242025 TaxPub(DT) 3327 (Mum-Trib) 08-Nov-2025 -- Section : 148 148A 149 3 148A(b) 149(1) 148A(d) -- Del-HC -- ADM Agro Industries Latur & Vizag (P) Ltd. v. Asstt. CITW.P. (C) No. 4583/20232025 TaxPub(DT) 3296 (Del-HC) 08-Nov-2025 -- Section : 250 143(3) 54 143(2) 142(1) 270A 48 54) -- Ahd-Trib -- Shailesh Natvarlal Patel v. ITO Assessee Appeal AllowedITA No. 371/Ahd/20252025 TaxPub(DT) 3204 (Ahd-Trib) 08-Nov-2025 -- Section : 143(3) 143(2) 142(1) 154 156 249(3) 5 -- Mum-Trib -- Milagro Ceremica (P) Ltd. v. Circle 15(2)(1) Assessee Appeal AllowedITA No. 1033/MUM/20252025 TaxPub(DT) 3201 (Mum-Trib) 08-Nov-2025 -- Section : 250 143(1) 24 139(4) 80P 139(1) 80AC(ii) 143(3) 143(1)(a) 80-IE 10AA (1) 80-AC -- Panaji-Trib -- Priyadarshani Mahila Co-op. Society Ltd. v. Dy. CIT Appeal AllowedITA Nos. 032/PAN/20252025 TaxPub(DT) 3144 (Panaji-Trib) 08-Nov-2025 -- Section : 37(1) 40(a)(ia) 40A 40A(3) 115JB 143(3) 194C 40A(3A) -- Del-Trib -- Dev Bhumi Cold Chain (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 3163/Del/20192025 TaxPub(DT) 3039 (Del-Trib) 08-Nov-2025 -- Section : 143(3) 144C(13) 48 (4) 50C 142A 55A -- Del-Trib -- Vijay Rai Marwaha v. ACIT Assessee Appeal Partly AllowedITA No. 2375/Del/20232025 TaxPub(DT) 2925 (Del-Trib) 08-Nov-2025 -- Section : 250 10(23C) 12(1) 11(1)(d) -- Kol-Trib -- Satyendranath Bose Educational & Social Welfare Trust v. Ward-1(3) Assessee Appeal AllowedITA No. 2339/KOL/20242025 TaxPub(DT) 2923 (Kol-Trib) 08-Nov-2025 -- Section : 148 143(3) 36(1)(iii) 28 142(1) 147 37(1) -- Guj-HC -- Maharashtra Border Check Post Network Ltd. v. Dy. CITR/Special Civil Application No. 5788 of 20222025 TaxPub(DT) 2628 (Guj-HC) 08-Nov-2025 -- Section : 92CA(3) 143(3) 144C(3) 144B 92B 144C(13) 144C(10) 234A 139(1) 234B 234C 270A -- Del-Trib -- Bravura Solutions India LLP v. Assessment Unit, ITD Assessee Appeal Partly AllowedITA No. 3944/Del/20242025 TaxPub(DT) 2588 (Del-Trib) 07-Nov-2025 -- Section : 69 234A 271(1)(c) -- Ahd-Trib -- Jayshriben Bipinchandra Modi v. ITO Assessee Appeal AllowedITA No. 1102/Ahd/20252025 TaxPub(DT) 8062 (Ahd-Trib) 07-Nov-2025 -- Section : -- Ahd-Trib -- Aranya Association v. ITO Assessee Appeal AllowedITA No. 1558/Ahd/20252025 TaxPub(DT) 8061 (Ahd-Trib) 07-Nov-2025 -- Section : 143(1) 44ADA 44ADA(1) -- Del-Trib -- Prithu Garg v. Asstt. DIT Assessee Appeal AllowedITA No. 246/Del/20242025 TaxPub(DT) 6603 (Del-Trib) 07-Nov-2025 -- Section : 147 143(3) 148 36(i)(iii) 148/147 -- Del-Trib -- Navin Kumar Chaudhary v. ITO Assessee Appeal AllowedITA No. 4946/Del/20242025 TaxPub(DT) 6601 (Del-Trib) 07-Nov-2025 -- Section : 147 143(3) 68/69 44AD -- Del-Trib -- Manish Agarwal v. ITO Assessee Appeal Partly AllowedITA No. 1854/Del/20242025 TaxPub(DT) 6538 (Del-Trib) 07-Nov-2025 -- Section : -- SC -- Asstt. CIT v. R.P. Darrmalingam Application DisposedReview Petition (Crl) No. 299 of 2025 (@ Diary No(s). 26295/2025) in Criminal Appeal No. 5494/20242025 TaxPub(DT) 6487 (SC) 07-Nov-2025 -- Section : 143(3) 44AD -- Del-Trib -- Anil Kumar v. ITO Assessee Appeal Partly AllowedITA No. 1876/Del/20242025 TaxPub(DT) 6465 (Del-Trib) 07-Nov-2025 -- Section : -- SC -- Yum! Restaurants (India) (P) Ltd. v. CIT Application DisposedCivil Appeal No. 2848 / 20102025 TaxPub(DT) 6246 (SC) 07-Nov-2025 -- Section : -- Pat-Trib -- Subham v. DCIT/ACIT Assessee Appeal Partly AllowedITA No. 214/PAT/20242025 TaxPub(DT) 6196 (Pat-Trib) 07-Nov-2025 -- Section : 272A(1)(d) 143(2) 142(1) -- Chen-Trib -- Umamaheswari v. ITO Appeal AllowedITA No. 2653/Chny/20242025 TaxPub(DT) 6185 (Chen-Trib) 07-Nov-2025 -- Section : 271(1)(c) 44AD -- Chen-Trib -- Subramaniam Santhanam v. ITO Appeal AllowedITA No. 2568/Chny/20242025 TaxPub(DT) 6174 (Chen-Trib) 07-Nov-2025 -- Section : 147 -- Del-Trib -- Ram Chander v. ITO Assessee Appeal AllowedITA No. 3622/Del/20242025 TaxPub(DT) 6170 (Del-Trib) 07-Nov-2025 -- Section : 271(1)(c) 143(3) -- Mum-Trib -- Samin Navin Shah v. ACIT Assessee Appeal AllowedITA No. 5662/Mum/20242025 TaxPub(DT) 6151 (Mum-Trib) 07-Nov-2025 -- Section : 143(3) 37(1) -- Del-Trib -- Ram Manohar v. ITO Assessee Appeal Partly AllowedITA No. 4681/Del/20242025 TaxPub(DT) 6124 (Del-Trib) 07-Nov-2025 -- Section : 144 -- Del-Trib -- Prem Lata Khanna v. ITO Assessee Appeal Partly AllowedITA No. 4788/Del/20242025 TaxPub(DT) 6116 (Del-Trib) 07-Nov-2025 -- Section : 271(1)(c) 147 143(3) -- Mum-Trib -- Pratap Uttam Purohit v. ITO Assessee Appeal AllowedITA No. 6000/Mum/20242025 TaxPub(DT) 6113 (Mum-Trib) 07-Nov-2025 -- Section : 147 44AE -- Del-Trib -- Narender Singh v. ITO Assessee Appeal Partly AllowedITA No. 3934/Del/20242025 TaxPub(DT) 6102 (Del-Trib)