Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 14-May-2026 -- Section 15 Section 16 Section 16(3) Section 54 Section 54(8) Section 20 Section 15(1) Section 15(2) Section 14 Section 97(2) Rule 46 Rule 33 Rule 96 Rule 96(1)(b) Rule 96(3)... 2026 TaxPub(GST) 978 (AAR-TN) Arjun Knit Wear, In re , AAR-TNTN/11/ARA/2026 14-May-2026 -- Section 98 Section 97 Section 7 Section 46 Section 2(n) Section 17(5)(b) Section 16 Section 18 Section 2(31) Section 2(17) Section 7(1) Section 7(1)(a) Section 2(105) Section 2(17)(b) Section 17(2) Section 15 Section 2(17)(c) Section 7(2)(a) Section 16(1) Section 2(93)(a) Section 7(1)(c) Section 25 Rule 79 Rule 30... 2026 TaxPub(GST) 940 (AAR-Maha) Carraro India (P.) Ltd., In re , AAR-MahaGST-ARA-36/2021-22/B-35 14-May-2026 -- Section 95 Section 97 Section 100 Section 99 Section 96 Section 101A) Section 97(a)... 2026 TaxPub(GST) 937 (AAR-TN) Varalakshmi Starch Industries (P.) Ltd., In re , AAR-TNTN/8/ARA/2026 14-May-2026 -- Section 97 Section 65B(26) Section no18 Section 93 Section 65B(20) Section 97(2)(a) Section No21 Rule (1) Rule 4B Rule 4A... 2026 TaxPub(GST) 891 (AAR-TN) Flipkart India (P.) Ltd., In re , AAR-TNTN/3/ARA/2026 14-May-2026 -- Section 100 Section 99 Section 97(2) Section 98... 2026 TaxPub(GST) 890 (AAR-Raj) Easy Flux Polymers (P.) Ltd., In re , AAR-RajRAJ/AAR/2025-26/15 14-May-2026 -- Section 100 Section 99 Section 97(2) Section 16 Section 17 Section 17(5)(c) Section 2(60) Section 18 Section 17(5)(d) Section 97(2)(d) Section 17(5)(C) Section 31 Section 31(2) Section 95 Section (2) Section 101C)... 2026 TaxPub(GST) 889 (AAR-Raj) CPL Pharmaceuticals (P.) Ltd., In re , AAR-RajRAJ/AAR/2025-26/14 14-May-2026 -- Section 100 Section 99 Section 97(2)(b) Section 11(1) Section 9(1)/5(1) Section No66 Section 95(a) Section 98(2) Section 96... 2026 TaxPub(GST) 888 (AAR-Raj) Board of Secondary Education Rajasthan, In re , AAR-RajRAJ/AAR/2025-26/17 14-May-2026 -- ... 2026 TaxPub(GST) 887 (AAR-Guj) Kartik Pinakin Bhatt, In re , AAR-GujAdvance Ruling GUJ/GAAR/R2026/01 14-May-2026 -- Section 97 Section 100(1) Section 103 Rule (1)... 2026 TaxPub(GST) 681 (AAAR- Tamilnadu) Acer India (P.) Ltd., In re , AAAR- TamilnaduOrder-in-Appeal No. AAAR/07/2025 (AR), A.R. Appeal No. 06/2025/A2 14-May-2026 -- Section 16(1) Section 17(5)(b) Section 97(2) Section 2 Section 2(30) Rule (1)... 2026 TaxPub(GST) 673 (AAR-TN) Frutta Services (P.) Ltd., In re , AAR-TNTN/60/ARA/2025 14-May-2026 -- Section 97(2)(b) Section 2(30) Section 17(5)(d) Rule (1)... 2026 TaxPub(GST) 671 (AAR-TN) Rajarajeswari Hospitals (P.) Ltd., In re , AAR-TNAdvance Ruling No. TN/10/ARA/2025 14-May-2026 -- Section 98(4) Section 100 Section 17(5)(d) Section 16 Section 2(17) Section 17(6) Section 17(5)(c) Section 3(26) Section 16(1) Section 18 Section 2(m) Section 97(2)... 2026 TaxPub(GST) 670 (AAR-Odi) Gail (India) Ltd., In re , AAR-OdiOrder No. 04/ODISHA-AAAR/Appeal/2025-26 14-May-2026 -- Section 97 Section 2(6) Section 8 Section 13(2) Section 16 Section 97(2) Section 97(2)(c) Section 9(1) Section 15 Section 97(2)(e) Section 7 Section 12 Section 5 Rule 104... 2026 TaxPub(GST) 669 (AAR-TN) Jolarpettai Veeramuthu Sreedhar, In re , AAR-TNTN/2/ARA/2026 14-May-2026 -- Section 97 Section 2E Rule 104 Rule 5 Rule 5(b)... 2026 TaxPub(GST) 668 (AAR-TN) Jaypee Enterprises (Poonapalli Ramachandran Jaiprakash), In re , AAR-TNTN/1/ARA/2026 14-May-2026 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 5 Section 2(10)(d) Section 11(1) Section 6 Section 95(a) Section 97(2) Section 98(2) Rule 104... 2026 TaxPub(GST) 667 (AAR-TN) Imperial Graphics (P.) Ltd., In re , AAR-TNTN/63/ARA/2025 14-May-2026 -- Section 32 Section 97(2) Section 2(83) Section 2(107) Section 22 Section 2(52) Section 2(17) Section 5 Section 15 Section 15(5) Section 17(5)(a) Section 15(1) Rule (1) Rule 32... 2026 TaxPub(GST) 666 (AAR-TN) Ponnusamy Thangaraj, In re , AAR-TNTN/4/ARA/2026 14-May-2026 -- Section 22 Section 39 Section 2(6) Section 98 Section 98(2) Section 25(3) Rule 107A... 2026 TaxPub(GST) 665 (AAR-TN) Murali Pharmacy, In re , AAR-TNAdvance Ruling No. 7/ARA/2026 14-May-2026 -- Section 97 Section 97(2) Section 12 Rule (1)... 2026 TaxPub(GST) 614 (AAR-TN) Snag & Bag Retail Pvt. Ltd., In re , AAR-TNAdvance Ruling No. 56/AAR/2025 13-May-2026 -- Section : 250 250(6) 69A 148 -- Mum-Trib -- Fahad Waghoo v. Income Tax Officer, Ward - 28(1)(1), Navi Mumbai Assessee Appeal AllowedITA No. 296/Mum./20262026 TaxPub(DT) 3633 (Mum-Trib) 13-May-2026 -- Section : 250 143(1) 234A 234C 11 234B -- Mum-Trib -- Madhur Bajaj Charitable Trust v. Income Tax Officer, Ward - 25(2)(1), Mumbai Assessee Appeal AllowedITA No. 1070/Mum./20262026 TaxPub(DT) 3632 (Mum-Trib) 13-May-2026 -- Section : 250 139 11(2) 12 12A 143(2) 142(1) 139(4A) 139(4) 143(3) 139(1) -- Mum-Trib -- Fatima High School v. Income Tax Officer (Exemption), Ward - 1(3), Mumbai Assessee Appeal AllowedITA No. 1049/Mum./20262026 TaxPub(DT) 3631 (Mum-Trib) 13-May-2026 -- Section : 250 147 144B -- Mum-Trib -- Mohinuddin Anwar Ghaswala v. Deputy Commissioner of Income Tax, Circle - 41(4)(1), Mumbai Assessee Appeal DismissedITA No. 1083/Mum./20262026 TaxPub(DT) 3630 (Mum-Trib) 13-May-2026 -- Section : 250 147 144 144B -- Mum-Trib -- Sudhakar Sharma v. Additional Commissioner of Income Tax, Mumbai Assessee Appeal AllowedITA No. 528/Mum./20262026 TaxPub(DT) 3629 (Mum-Trib) 13-May-2026 -- Section : 250 143(3) 144B 148 -- Mad-HC -- Muthusamy Murugesan S/o. Muthusamy v. The Income Tax Officer, Assessment Unit, Delhi, The Income Tax Officer Ward 1(1), ErodeWA No. 489 of 2026 and CMP Nos. 4789 and 4792 of 20262026 TaxPub(DT) 2026 (Mad-HC) 13-May-2026 -- Section : 143(1) 143(2) 147 260A 148 -- Mad-HC -- M. Ravindran v. The Income Tax Officer, Ward I(1), VillupuramT.C.A. No. 201 of 20132026 TaxPub(DT) 2025 (Mad-HC) 13-May-2026 -- Section : 482 311 131(1)(A) 132(4) 200 51(1) 54 2(d) 173(8) 173(2) 190 204 138 -- Del-HC -- Deepak Talwar v. Income Tax Office through Standing Counsel Mr. Zoheb HussainCrl. M. C. 1844, 2148, 2150, 2151, 2152 & 2254/2021, Crl. M. A. 12724, 14493, 14496, 14498, 14500 & 15082/20212026 TaxPub(DT) 2024 (Del-HC) 13-May-2026 -- Section : 260A 35DDA 43B(f) 37 55(2)(a) 28(iv) 41(1) 43B(b) 2(14) 45 48 49 50 55(2)(b) -- Guj-HC -- Ambalal Sarabhai Enterprises Limited v. The Deputy Commissioner of Income Tax, Circle 1, VadodaraR/Tax Appeal No. 640 of 2022 with R/Tax Appeal No. 113 of 20232026 TaxPub(DT) 2023 (Guj-HC) 13-May-2026 -- Section : 144C 156 144C(1) 144C(13) 115JB 92CA(1) 92CA(3) 274 270A 144C(2) 144C(5) 153 2 -- Cal-HC -- Almatis Alumina Private Limited v. Assistant/Deputy Commissioner of Income Tax, Circle (7)1, Kolkata & Ors. W.P.O. No. 284 of 20242026 TaxPub(DT) 2022 (Cal-HC) 13-May-2026 -- Section : -- J&K-HC -- Ajay Food Products v. Income Tax Officer & Ors. Appeal DismissedITA No. 16/20072026 TaxPub(DT) 2021 (J&K-HC) 13-May-2026 -- Section : 271(1)(c) 264 89 4(6) 5 147 271(1)(C) 5(1) 3 4(2) 4(5) -- J&K-HC -- Vidya Sagar Sharma v. Union of India & Ors. WP(C) No. 536/2025, CM No. 1253/20252026 TaxPub(DT) 1642 (J&K-HC) 13-May-2026 -- Section : 148 143(2) 143(3) 147 -- Karn-HC -- The Deputy Commissioner of Income Tax, Circle - 3 (A)(2), Bengaluru, The Asst. Commissioner of Income Tax, Circle-2 (1)(2), Maharashtra, The Pr. Commissioner of Income Tax, Circle-3, Bengaluru v. Hewlett Packward Financial Services (India) Pvt. Ltd.Writ Appeal No. 989 of 2023 (T-IT)2026 TaxPub(DT) 1641 (Karn-HC) 13-May-2026 -- Section : 148A(d) 147 144 144B 156 149 3 149(1)(b) -- Bom-HC -- Selvakumar Vethamonickam Nadar v. The Income Tax Officer, Ward 34 (3)(2), MumbaiWrit Petition (L) No. 41554 of 20252026 TaxPub(DT) 1639 (Bom-HC) 13-May-2026 -- Section : -- Del-HC -- Pr. Commissioner of Income Tax, Central-3, Delhi v. Jindal Saw Ltd. In Favour of RevenueITA 689/20252026 TaxPub(DT) 1637 (Del-HC) 13-May-2026 -- Section : 5 151 391 143(3) 154 244A 250 -- Del-HC -- Pr. Commissioner of Income Tax 4, New Delhi v. HCL Infotech Pvt. Ltd. Appeal DisposedITA 26/20262026 TaxPub(DT) 1636 (Del-HC) 13-May-2026 -- Section : -- Bom-HC -- Piramal Finance Limited v. Deputy Commissioner of Income Tax, Circle 8(2)(1), Mumbai & Ors. Petition DisposedWrit Petition (L) No. 3828 of 20262026 TaxPub(DT) 1635 (Bom-HC) 13-May-2026 -- Section : 80-IC -- Del-HC -- Narayan Industries v. ACIT, Circle 60(1), New DelhiITA 489/20222026 TaxPub(DT) 1634 (Del-HC) 13-May-2026 -- Section : 260A -- P&H-HC -- M/s. Loomba Manufacturing Syndicate, Ludhiana v. Commissioner of Income Tax, Ludhiana & Anr. Application DisposedITA-623-2009 (O&M)2026 TaxPub(DT) 1633 (P&H-HC) 13-May-2026 -- Section : 144C(2) 92(CA)(3) 144C(1) 144C(4) 144C(5) -- Bom-HC -- Fugro Survey India Private Limited v. The National Faceless Assessment Centre & Ors. Petition DisposedWrit Petition No. 3710 of 20242026 TaxPub(DT) 1632 (Bom-HC) 13-May-2026 -- Section : 197 -- Del-HC -- Financial & Risk Organisation Limited v. The Income Tax Officer, Circle Int. Tax 1 (3)(1), New DelhiW.P. (C) 17641/2025 & CM Appl. 72869/20252026 TaxPub(DT) 1631 (Del-HC) 13-May-2026 -- Section : 143(3) 144B -- Cal-HC -- Creative Poly Packs Pvt. Ltd. v. Assessment Unit, Income Tax Department & Ors.WPA 8698 of 20252026 TaxPub(DT) 1630 (Cal-HC) 13-May-2026 -- Section : 80IB 131 80IB(10) 260A -- Bom-HC -- Pr. CIT v. AHCL PELIncome Tax Appeal (IT) No. 49 of 20242025 TaxPub(DT) 7937 (Bom-HC) 13-May-2026 -- Section : 148 148A(d) 148(d) 159 149(1) 148A(b) 151A 147 -- Guj-HC -- Utpala Pradeep Jain v. Asstt. CITR/Special Civil Application No. 8810 of 20242025 TaxPub(DT) 7912 (Guj-HC) 13-May-2026 -- Section : 226(3) 154 80P -- All-HC -- U.P. Rajya Nirman Sahakari Sangh Ltd. v. UOI Petition DisposedWrit (C) No. 16125 of 20182025 TaxPub(DT) 7911 (All-HC) 13-May-2026 -- Section : 132 132(1) 158BC 158BFA -- Bom-HC -- CIT v. Income Tax Appellate Tribunal & Anr.Writ Petition No. 2461 of 20142025 TaxPub(DT) 7903 (Bom-HC) 13-May-2026 -- Section : 250 271(1)(c) 143(3) -- Mum-Trib -- Samir N. Shah v. ITO Assessee Appeal AllowedITA No. 4393/MUM/20252025 TaxPub(DT) 7895 (Mum-Trib) 13-May-2026 -- Section : 144 144D 143(1) 143(2) 142(1) 194Q 40(a)(ia) 144B -- Guj-HC -- Rajkamal Agro Industries v. National Faceless Assessment CentreR/Special Civil Application No. 4871 of 20252025 TaxPub(DT) 7892 (Guj-HC) 13-May-2026 -- Section : 195 9(1)(vii) 9(1)(vi) 201 -- Karn-HC -- Pr. CIT v. IBM Singapore Pte Ltd. Appeal DismissedIncome Tax Appeal No. 680 of 20232025 TaxPub(DT) 7886 (Karn-HC) 13-May-2026 -- Section : 271(1)(c) 195 44B 119 246A -- Mad-HC -- OPG Power Generation (P) Ltd. v. Asstt. CIT Petition DisposedW.P. No. 36202 of 2025 and W.M.P. Nos. 40461 & 40463 of 20252025 TaxPub(DT) 7883 (Mad-HC) 13-May-2026 -- Section : -- Bom-HC -- Nath Industries Ltd. v. UOI & Ors. Petition DisposedWrit Petition No. 2159 of 20252025 TaxPub(DT) 7877 (Bom-HC) 13-May-2026 -- Section : 250 56(2)(vii) 143(2) 143(3) -- Mum-Trib -- Giliyal Chandrashekhara Bhat v. ITO Assessee Appeal AllowedITA No. 750/MUM/20252025 TaxPub(DT) 7876 (Mum-Trib) 13-May-2026 -- Section : 147 144 144B 271B 250 253 33(4) 148B -- Karn-HC -- Manjunatha Electricals & Engineers v. Pr. CITWrit Petition No. 28007 of 2025 (T-IT)2025 TaxPub(DT) 7871 (Karn-HC) 13-May-2026 -- Section : 139 119 233 139(1) -- Bom-HC -- Magenta Power (P) Ltd. v. Central Board of Direct Tax & Ors. Petition DisposedWrit Petition No. 11679 of 20242025 TaxPub(DT) 7867 (Bom-HC) 13-May-2026 -- Section : 260A 80P2(d)? 80P(2)(d) 80P(1)? 80P(4) -- Karn-HC -- Judicial Employees House Building Cooperative Society Ltd. v. ITO Appeal DismissedIncome Tax Appeal No. 93 of 20242025 TaxPub(DT) 7862 (Karn-HC) 13-May-2026 -- Section : 156 147 144 148A(b) 148A(d) 10(15) 142(1) 271AAC 272A 144B -- Guj-HC -- Hasmukh Nanalal Parekh v. UOI & Anr. Petition AllowedR/Special Civil Application No. 10839 of 20232025 TaxPub(DT) 7856 (Guj-HC) 13-May-2026 -- Section : 148 148A(d) 149 148A(b) 149(1)(b) -- Del-HC -- Gopal Bansal v. Asstt. CITW.P. (C) No. 15489/20252025 TaxPub(DT) 7850 (Del-HC) 13-May-2026 -- Section : 148A(1) 148A(3) 149(1) -- Del-HC -- Ferra Engineering Pty Ltd. v. Asstt. CIT Application DismissedW.P. (C) No. 15078/2025, CM Appl. 62033/20252025 TaxPub(DT) 7848 (Del-HC) 13-May-2026 -- Section : 148 144B 151A -- Bom-HC -- Emirates v. Dy. CIT & Ors. Petition DisposedWrit Petition (L) No. 26355 of 20252025 TaxPub(DT) 7845 (Bom-HC) 13-May-2026 -- Section : 260A 119(2)(b) 154 12AA 246A -- Cal-HC -- Dunigram Jana Kalyan Samity v. Dy. CITITAT/166/2025, IA No. GA/1/20252025 TaxPub(DT) 7844 (Cal-HC) 13-May-2026 -- Section : 148 148A(b) 148A(d) -- Bom-HC -- Dominion Diamond (India) (P) Ltd. v. Asstt. CITWrit Petition No. 1818 of 20232025 TaxPub(DT) 7828 (Bom-HC) 13-May-2026 -- Section : 148A(d) 151 148A(b) -- Cal-HC -- Deepak Agarwal v. Asstt. CIT Petition DisposedWPA 14218 of 20252025 TaxPub(DT) 7823 (Cal-HC) 13-May-2026 -- Section : 144C 144C(1) 144C(2) 92CA(3) 292B -- Bom-HC -- Danfoss Fluid Power (P) Ltd. v. UOI & Ors. Petition DisposedWrit Petition No. 10403 of 20252025 TaxPub(DT) 7808 (Bom-HC) 13-May-2026 -- Section : -- Del-HC -- Pr. CIT v. Casio India Co. (P) Ltd. Appeal DismissedITA Nos. 415-416/20252025 TaxPub(DT) 7805 (Del-HC) 13-May-2026 -- Section : 143(2) -- Karn-HC -- Casa Del Tubo v. Asstt. CIT In Favour of AssesseeIncome Tax Appeal No. 139 of 20212025 TaxPub(DT) 7804 (Karn-HC) 13-May-2026 -- Section : 148A(d) 139(1) 142(1) 143(3) 148A(b) 148- -- Guj-HC -- Atul Mahavirprasad Paldecha v. ITOR/Special Civil Application No. 8236 of 20252025 TaxPub(DT) 7798 (Guj-HC) 13-May-2026 -- Section : 143(3) 144B 156 68 -- Guj-HC -- Arris Estates (P) Ltd. v. Assessment Unit & Anr. Petition DisposedR/Special Civil Application No. 6159 of 20242025 TaxPub(DT) 7794 (Guj-HC) 13-May-2026 -- Section : 147 35(2AB)(4) -- Ker-HC -- Apollo Tyres Ltd. v. Asstt. CIT In Favour of AssesseeITA No. 42 of 20242025 TaxPub(DT) 7791 (Ker-HC) 13-May-2026 -- Section : 148 147 148A(b) 148A(d) -- Del-HC -- All India Kataria Education Society v. Asstt. CIT Application DismissedW.P. (C) No. 14225/20252025 TaxPub(DT) 7790 (Del-HC) 13-May-2026 -- Section : 187(3) 148 147 144B 156 270A -- Bom-HC -- Ajit Scanning & Diagnostic Centre (P) Ltd. v. Pr. CIT & Ors. Petition DisposedWrit Petition No. 5463 of 20252025 TaxPub(DT) 7788 (Bom-HC) 13-May-2026 -- Section : 245 245(1) -- Tel-HC -- Ajara Healthcare & Research Centre (P) Ltd. v. ITOWrit Petition No. 35831 of 20242025 TaxPub(DT) 7787 (Tel-HC) 13-May-2026 -- Section : 143(3) 147 148 -- Bom-HC -- Pr. CIT v. Aditya Marine Ltd. Revenue Appeal DismissedIncome Tax Appeal No. 36 of 20192025 TaxPub(DT) 7786 (Bom-HC) 13-May-2026 -- Section : 40(a)(ia) 144 144B 142(1) -- Hyd-Trib -- Viswanadh Kandula v. Dy. CIT Appeal AllowedITA No. 1085/Hyd/20242025 TaxPub(DT) 6796 (Hyd-Trib) 13-May-2026 -- Section : 250 154 119(2)(b) 32 32(2) -- Pat-Trib -- Vikramshila Dugdh Utpadak Sahkar Sangh Ltd. v. ACIT Assessee Appeal AllowedITA No. 59/Pat/20212025 TaxPub(DT) 6792 (Pat-Trib) 13-May-2026 -- Section : 250 143(3) 142(1) 69A 115BBE 44AB 145(3) 143(2) -- Mum-Trib -- Vijay Jewellers v. Asstt. CIT Assessee Appeal AllowedITA No. 4198/Mum/20242025 TaxPub(DT) 6791 (Mum-Trib) 13-May-2026 -- Section : 80P(2)(c) 80P(c) 80P(2)(b) -- Ahd-Trib -- Vasna Rathod Dudh Utpadak Sahakari Mandali v. ITO Assessee Appeal AllowedITA No. 1829/Ahd/20242025 TaxPub(DT) 6787 (Ahd-Trib) 13-May-2026 -- Section : 250 143(1) 36(1)(va) -- Asr-Trib -- Unimax Laboratories v. DCIT/ACIT Assessee Appeal AllowedITA No. 367/Asr/20242025 TaxPub(DT) 6783 (Asr-Trib) 13-May-2026 -- Section : 80G(5) 2(15) 13(3) -- Chen-Trib -- TVS Charities v. ITO Assessee Appeal AllowedITA No. 413/Chny/20252025 TaxPub(DT) 6782 (Chen-Trib) 13-May-2026 -- Section : 68 115BBE 145(3) -- Ahd-Trib -- DCIT v. Radhika Diamonds Revenue Appeal DismissedITA No. 1632/Ahd/20242025 TaxPub(DT) 6780 (Ahd-Trib) 13-May-2026 -- Section : 260A 92CA -- Karn-HC -- Pr. CIT v. Robert Bosch Engineering & Business Solutions (P) Ltd. Appeal DismissedIncome Tax Appeal No. 145 of 20252025 TaxPub(DT) 6777 (Karn-HC) 13-May-2026 -- Section : 148 -- Chen-Trib -- ITO v. Alpha Beta Homes Revenue Appeal AllowedITA No. 2233/Chny/20242025 TaxPub(DT) 6776 (Chen-Trib) 13-May-2026 -- Section : 250 143(3) 144B 1448 270A -- Mum-Trib -- TC Tours Ltd. v. CIT(A) Assessee Appeal AllowedITA No. 2044/Mum/20242025 TaxPub(DT) 6772 (Mum-Trib) 13-May-2026 -- Section : 263 143(3) 144C(3) 144B 115JB 32(1)(iia) -- Kol-Trib -- Star Paper Mills Ltd. v. PCIT-2 Assessee Appeal Partly AllowedITA No. 1155/KOL/20242025 TaxPub(DT) 6771 (Kol-Trib) 13-May-2026 -- Section : 250 271D 269SS 144 271E 269ST 269SS/269T 269T 143(3) 2(31) 273B -- Kol-Trib -- Paharhati O Uttar Memari Cooperative Agricultural Marketing Society Ltd. v. ACIT Assessee Appeal AllowedITA No. 535/KOL/20242025 TaxPub(DT) 6767 (Kol-Trib) 13-May-2026 -- Section : 143(1) 80P(2)(d) 80P(2)(b) -- Chen-Trib -- Ottar Karattupalayam MPCS Ltd. v. ITO Assessee Appeal AllowedITA No. 2135/Chny/20242025 TaxPub(DT) 6766 (Chen-Trib) 13-May-2026 -- Section : 250 143(3) 254 154 56(2)(vii) 57 57(iv) 45(5) 145A -- Del-Trib -- New Vikash Co-op. House Building Society Ltd. v. ITO Assessee Appeal AllowedITA No. 4507/Del/20242025 TaxPub(DT) 6749 (Del-Trib) 13-May-2026 -- Section : 271B 80P -- Chen-Trib -- Namakkal Co-op. Housing Society Ltd. v. ITO Assessee Appeal AllowedITA No. 2182/Chny/20242025 TaxPub(DT) 6748 (Chen-Trib) 13-May-2026 -- Section : 143(3) 143(2) 142(1) 68 115BBE 271AAC 270A -- Ahd-Trib -- DCIT v. Tatva Buildcon Revenue Appeal DismissedITA No. 1726/Ahd/20242025 TaxPub(DT) 6745 (Ahd-Trib) 13-May-2026 -- Section : 132(1) 139(1) 143(2) 142(1) -- Chd-Trib -- DCIT v. Meena Singla Revenue Appeal DismissedITA No. 660/CHD/20232025 TaxPub(DT) 6744 (Chd-Trib) 13-May-2026 -- Section : 143(1) 143(2) 36(1)(va) 143(1)(a) -- Ahd-Trib -- Tandem Data Processing (P) Ltd. v. ADIT Assessee Appeal AllowedITA No. 1519/Ahd/20242025 TaxPub(DT) 6742 (Ahd-Trib) 13-May-2026 -- Section : 144 148 69A -- Del-Trib -- Sumeesh Surendran v. ITO Assessee Appeal AllowedITA No. 5327/DEL/20242025 TaxPub(DT) 6741 (Del-Trib) 13-May-2026 -- Section : 69A 115BBE -- Kol-Trib -- Sourav Mittal v. ITO Assessee Appeal AllowedITA No. 2077/KOL/20242025 TaxPub(DT) 6739 (Kol-Trib) 13-May-2026 -- Section : 143(3) 69 -- Chen-Trib -- Kumari Gunasekaran v. ITO Appeal AllowedITA No. 1350/Chny/20242025 TaxPub(DT) 6737 (Chen-Trib) 13-May-2026 -- Section : 147 133(6) 143(3) 148 142(1) 129 143(2) -- Ahd-Trib -- Janakba Maheshdan Gadhvi v. ITO Assessee Appeal AllowedITA Nos. 953/Ahd/2019 and ITA No. 1101/Ahd/20182025 TaxPub(DT) 6736 (Ahd-Trib) 13-May-2026 -- Section : 148 -- Chen-Trib -- Vithaldas Madhusudan Agarwal v. DCIT Assessee Appeal AllowedITA No. 2341/Chny/20242025 TaxPub(DT) 6734 (Chen-Trib) 13-May-2026 -- Section : 143(3) 143(2) 124 120 127 -- Del-Trib -- Priyanka Singhal v. ITO Assessee Appeal AllowedITA No. 3833/DEL/20192025 TaxPub(DT) 6726 (Del-Trib) 13-May-2026 -- Section : 68 142(1) -- Kol-Trib -- Parwani Traders (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1894/KOL/20242025 TaxPub(DT) 6721 (Kol-Trib) 13-May-2026 -- Section : 14A 143(3) 80G -- Mum-Trib -- Motilal Oswal Financial Services Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 4701/Mum/20252025 TaxPub(DT) 6714 (Mum-Trib) 13-May-2026 -- Section : 271(1)(c) 147 -- Mum-Trib -- Manoj Shantilal Mehta v. ITO Assessee Appeal AllowedITA No. 2096/MUM/20242025 TaxPub(DT) 6712 (Mum-Trib) 13-May-2026 -- Section : 250 68 139(1) 132 153A 143(2) 132(1) -- Kol-Trib -- ITO v. Unicorn Land Developers (P) Ltd. Assessee Appeal DismissedITA No. 2221/Kol/2024, C.O. No. 58/Kol/2024 in ITA No. 2221/Kol/2024, ITA No. 2222/Kol/2024 and C.O. No. 54/Kol/2024 in ITA No. 2222/Kol/20242025 TaxPub(DT) 6709 (Kol-Trib) 13-May-2026 -- Section : 139(1) 147 68 148 144 -- Mum-Trib -- Dinesh Ghanshyam Jani v. ACIT Appeal AllowedITA No. 5080/Mum/20242025 TaxPub(DT) 6702 (Mum-Trib) 13-May-2026 -- Section : 143(3) 144B -- Kol-Trib -- Chanchal Mitra v. ITO Assessee Appeal AllowedITA No. 2185/KOL/20242025 TaxPub(DT) 6696 (Kol-Trib) 13-May-2026 -- Section : 250 194C 201(1)/1A -- Kol-Trib -- Bihar State Power Generation Co. Ltd. v. ACIT Assessee Appeal AllowedITA Nos. 102 to 106/PAT/20232025 TaxPub(DT) 6694 (Kol-Trib) 13-May-2026 -- Section : 154 143(1) 154(3) 147 -- Mum-Trib -- Babu U Chokshi v. AO (CPC) Assessee Appeal AllowedITA No. 5798/Mum/20242025 TaxPub(DT) 6692 (Mum-Trib) 13-May-2026 -- Section : 272A(1)(d) 142(1) 153C 143(2) -- Del-Trib -- Baboo Ram Hari Chand v. DCIT Assessee Appeal Partly AllowedITA No. 505/Del/2024, ITA No. 506/Del/2024, ITA No. 507/Del/2024 and ITA No. 508/Del/20242025 TaxPub(DT) 6691 (Del-Trib) 13-May-2026 -- Section : 250 143(3) 44B -- Mum-Trib -- Asstt. CIT v. Equifax Software Systems (P) Ltd. Revenue Appeal DismissedITA No. 5334/Mum/20242025 TaxPub(DT) 6690 (Mum-Trib) 13-May-2026 -- Section : 12AA 12A) 80G 80G(5) -- Del-Trib -- Arya Samaj Temple Society v. CIT(E) Appeal AllowedITA No. 3422/Del/20242025 TaxPub(DT) 6686 (Del-Trib) 13-May-2026 -- Section 74 Section 73 Section 74A Section 73(10)... 2026 TaxPub(GST) 1023 (Bom-HC) Gruhlaxmi Life Space (P.) Ltd. v. Assistant Commissioner (Anti Evasion) CTST & C.Ex., Nagpur , Bom-HCWrit Petition No. 2540 of 2026 13-May-2026 -- Section 97(2)(a) Section 97(2)(b) Section 3 Section 95(a) Section 100 Rule (1) Rule 15... 2026 TaxPub(GST) 1022 (AAR-TN) Gorantla Geosynthetics Ltd., In re , AAR-TNTN/19/ARA/2026 13-May-2026 -- ... 2026 TaxPub(GST) 1020 (Tel-HC) Anjaneya Kirana Merchant v. Deputy State Tax Officer , Tel-HCWrit Petition No. 10424 of 2026 13-May-2026 -- Section 483 Section 132(1) Section 69(1)... 2026 TaxPub(GST) 1019 (Chhattisgarh-HC) Anil Singh v. Union of India , Chhattisgarh-HCMCRC No. 1482 of 2026 13-May-2026 -- ... 2026 TaxPub(GST) 1018 (Tel-HC) Radical Bio Organics Ltd. v. Union of India , Tel-HCWrit Petition No. 9525 of 2026 13-May-2026 -- Section 68(3) Section 129(1) Section 107 Section 129(5) Section 52 Section 63 Section 73 Section 74A) Section 76 Section 123 Section 125 Section 75 Section 129(3) Section 49 Section 129(4) Rule 138(10) Rule 142(6) Rule 142(5)... 2026 TaxPub(GST) 1017 (Mad-HC) Macmet Engineering Ltd. v. State Tax Officer-III, (Intelligence) , Mad-HCW.P. No. 19710 of 2025 13-May-2026 -- Section 73 Section 107 Section 52 Section 63 Section 74A) Section 76 Section 123 Section 125 Section 129 Section 75 Section 129(3) Section 49 Section 129(4) Rule 142(5) Rule 142(1A) Rule 142(6)... 2026 TaxPub(GST) 1016 (Mad-HC) JVS Agencies v. Superintendent Range-III, Thiruvottiyur Division, Chennai , Mad-HCW.P. No. 30727 of 2025, W.M.P. No. 34423 of 2025 13-May-2026 -- Section 107... 2026 TaxPub(GST) 1015 (Mad-HC) Sri Selvaganapathy Steels v. Assistant Commissioner (ST) (FAC) , Mad-HCW.P. No. 49666 of 2025, W.M.P. Nos. 55507 & 55508 of 2025 13-May-2026 -- Section 129 Section 130 Section 108... 2026 TaxPub(GST) 1014 (Karn-HC) Kendaganneshwara Swamy Traders v. Commercial Tax Officer, Vijayapura , Karn-HCWrit Petition No. 5037 of 2026 (T-Res) 13-May-2026 -- Section 4 Section 68(3) Section 129 Section 129(1) Section 130 Section 107 Section 130(1)... 2026 TaxPub(GST) 1013 (Karn-HC) Commercial Tax Officer, Enforcement v. Aaiz Steel , Karn-HCWrit Appeal Nos. 1212, 1229 & 1232 of 2025 (T-Res) 13-May-2026 -- Section 47 Section 73 Section 44 Section 51 Section 35 Section 44(1) Section 2(97) Section 37 Section 39 Section 52 Section 168 Section 47(2) Section 80IA(7) Rule 80(3)... 2026 TaxPub(GST) 1012 (Mad-HC) Madhu Agencies, Represented by its Proprietrix G. Valliammai v. The State Tax Officer, Trichy , Mad-HCW.P. (MD) No. 7794 of 2026 and W.M.P. (MD) No. 6375 of 2026 13-May-2026 -- ... 2026 TaxPub(GST) 1011 (Raj-HC) RSWM Ltd. v. Union of India, Through The Revenue Secretary, Central Board of Indirect Taxes & Customs, Goods & Service Tax Network, Through Chairman, New Delhi & The Commissioner, CGST, Udaipur Commissionerate & The Assistant / Deputy Commissioner, CGST, Rajasthan , Raj-HCD.B. Civil Writ Petition No. 2448/2023 13-May-2026 -- Section 16... 2026 TaxPub(GST) 1010 (Bom-HC) Interactive Brokers Software Services Private Limited v. Union of India & Ors. , Bom-HCWrit Petition No. 4543 of 2025 13-May-2026 -- Section 54 Rule 92(3)... 2026 TaxPub(GST) 1009 (Bom-HC) Infinx Services Private Limited v. The Union of India through, the Secretary, Department of Revenue, Ministry of Finance, New Delhi, The Principal Commissioner of CGST, Mumbai, The Deputy Commissioner of CGST, Division-IV, Belapur , Bom-HCWrit Petition No. 11996 of 2025 13-May-2026 -- Section 483 Section 70 Section 132 Section 480(6) Section 437(6) Section 132(5) Section 67(2) Section 479... 2026 TaxPub(GST) 1008 (Raj-HC) Hansraj Gurjar S/o Sh. Ramgopal v. Union of India, Through Intelligence Officer, Director General of Goods & Service Tax Intelligence, Jaipur , Raj-HCS.B. Criminal Miscellaneous Bail Application No. 16428/2025 13-May-2026 -- Section 95(a) Section 97 Section 100in Section 103(1) Section 245S Section 245W... 2026 TaxPub(GST) 1007 (Mad-HC) Arumugam, Proprietor M/s. Kavi Cut Tobacco v. The Commissioner of GST & Central Excise, The Assistant Commissioner of CGST & Central Excise, O/o. the Assistant Commissioner of GST & Central Excise, Thanjavur , Mad-HCW.A. (MD) No. 1988 of 2025 13-May-2026 -- Section 29(2) Section 73 Section 16 Section 86A Section 74 Rule 21... 2026 TaxPub(GST) 1006 (Mad-HC) Sri Balajee Udyog Represented by its Proprietor Sanjay Mittal v. The Assistant Commissioner (ST), The Deputy Commissioner (ST)(FAC), GST Appeal, Chennai-I , Mad-HCWrit Appeal No. 553 of 2026 13-May-2026 -- ... 2026 TaxPub(GST) 1005 (Tel-HC) M/s. Blue Moon Transport v. The Deputy State Tax Officer, Telangana & Ors. , Tel-HCWrit Petition No. 11785 of 2026 13-May-2026 -- ... 2026 TaxPub(GST) 1004 (Mad-HC) M/s. Abarna Enterprises, Rep. by its Proprietor, Nainar Iyappasamy v. The Deputy State Tax Officer-1/The Deputy Commercial Tax Officer, Office of the Deputy State Tax Officer-1, Tamil Nadu , Mad-HCW.P. (MD) Nos. 11353 & 11374 of 2026 and W.M.P. (MD) Nos. 8769, 8770, 8775 & 8776 of 2026 09-May-2026 -- Section 54 Section (54) Section 56 Section 54(1) Section 49... 2026 TaxPub(GST) 1035 (Bom-HC) Valmet Flow Control Pvt. Ltd. Thr. Its Authorised Director Shri Vishwas Sham Lele v. Union of India, Through its Secretary, Department of Finance, New Delhi, Central Board of Indirect Taxes & Customs, New Delhi, Assistant Commissioner of GST & Central Excise, Division – III, Thane , Bom-HCWrit Petition No. 14685 of 2025 09-May-2026 -- Section 74... 2026 TaxPub(GST) 1034 (Jhar-HC) M/s. Tata Steel Limited v. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, New Delhi, Central Board of Indirect Taxes & Customs, New Delhi, Commissioner of Central Goods & Services Tax & Central Excise, Joint Commissioner, Central Goods & Services Tax & Central Excise, Additional Commissioner, Central Goods and Services Tax & Central Excise, Assistant Commissioner, Central Goods and Services Tax & Central Excise, Jamshedpur, Superintendent, Central Goods and Services Tax & Central Excise, TISCO Range, Jamshedpur, Director General of Audit (Central), Lucknow at Ranchi , Jhar-HCW.P. (T) No. 2485 of 2026 09-May-2026 -- Section 66 Section 73(1) Section 75 Section 142(8)(a) Section 77 Section 66D Section 73(2) Section 66B Section 66D(i)(A) Section 65 Section 70 Section 69 Section 11A Section 66D(p)(i) Section 66D(p)(1) Section 11-A Section 78 Section 72-A Rule 6 Rule 4... 2026 TaxPub(GST) 1033 (Gau-HC) Sri Samujjal Phukan v. Union of India, The Additional Commissioner, Central Goods & Service Tax, Assam, The Additional Commissioner, Central Goods & Service Tax, Aizawl , Gau-HCW.P(C) No. 5236/2022 09-May-2026 -- Section 4(3) Section 142(10) Section 9 Section 34 Rule 7(1)... 2026 TaxPub(GST) 1032 (Trip-HC) Sri Nimai Kar v. The State of Tripura, The Commissioner & Secretary, Public Works Department, Government of Tripura, The Commissioner & Secretary, Revenue Department, Government of Tripura, The Commissioner of Goods & Service Tax, Revenue Department, Government of Tripura, The Chief Engineer, Public Works Department (Roads & Buildings), Government of Tripura, The Executive Engineer, LTV Division , Trip-HCWP(C) No. 167 of 2024 09-May-2026 -- Section 482 Section 132 Section 70 Section 138 Section 35 Section 67(1) Section 132(1)(b) Section 138(1)... 2026 TaxPub(GST) 1031 (Chhattisgarh-HC) Rohan Tanna & Chandrasekhar Chandrakar v. Union of India through Senior Intelligence Officer, Director General of Goods & Services Tax Intelligence, Raipur, Directorate General of Goods & Service Tax Intelligence (DGGI), Raipur , Chhattisgarh-HCMCRCA No. 353 of 2026, MCRCA No. 368 of 2026 09-May-2026 -- Section 74 Section 73 Section 6(2)(b) Section 75(4) Section 107 Rule 109... 2026 TaxPub(GST) 1030 (Del-HC) M/s. Ramada Engineering Industry v. Additional Commissioner (Adjudication) Central Goods & Services Tax, Delhi North, Principal Commissioner, Central GST, New Delhi, Sales Tax Officer-Class-II, New Delhi , Del-HCW.P. (C) 1036/2026 & CM Appl. 5022/2026 09-May-2026 -- Section 74(1) Section 122 Section 74(9) Section 75(4)... 2026 TaxPub(GST) 1029 (Uttarakhand-HC) M/s Poddar Ispat Pvt. Ltd. v. Office of the Deputy Commissioner & Anr. , Uttarakhand-HCWrit Petition (M/B) No. 286 of 2026 09-May-2026 -- ... 2026 TaxPub(GST) 1028 (Cal-HC) Om Ultimate Techno India Private Limited v. Principal Chief Commissioner of CGST & Central Excise & Ors. , Cal-HCWPA 2363 of 2026 09-May-2026 -- Section 73 Section 107(1) Section 107(4)... 2026 TaxPub(GST) 1027 (Tel-HC) M/s. Neha Sales Marketing v. State of Telangana, Hyderabad & Anr. , Tel-HCWrit Petition No. 12428 of 2026 09-May-2026 -- Section 73 Section 107 Section 73(9) Section 107(1) Section 75(4) Section 128A Section 16(5) Section 107(4) Rule 164... 2026 TaxPub(GST) 1026 (Guj-HC) Manjulaben Vinod Patel v. The Deputy Commissioner of State Tax & Anr. , Guj-HCR/Special Civil Application No. 17603 of 2025 09-May-2026 -- Section 74 Section 75 Section 16 Section 50 Section 74(5) Section 74(8) Section 52 Section 76 Section 123 Section 125 Section 129 Section 73 Section 74A1 Rule 142... 2026 TaxPub(GST) 1025 (All-HC) M/s Comfort Battery v. Additional Commissioner of Central Goods & Services Tax , All-HCWrit Tax No. 2097 of 2026 09-May-2026 -- Section 54(3)(ii) Section 168(1) Section 54(1) Section 43B Section 43B(a) Rule 89(5) Rule 89-... 2026 TaxPub(GST) 1024 (Bom-HC) CHEC-TPL Line 4 Joint Venture C/o TATA Projects Limited v. Union of India through Ministry of Finance, Department of Revenue, New Delhi, The Joint Commissioner, Central Tax (Raigad Appeals), Navi Mumbai, The Assistant Commissioner of CGT & C.Ex., Navi Mumbai, The Commissioner of CGST & C.Ex,, Navi Mumbai , Bom-HCWrit Petition No. 2583 of 2025 09-May-2026 -- Section 98(4) Section 97 Section 97(2) Section 95(a) Section 54 Section 98(2) Rule 104... 2026 TaxPub(GST) 1021 (AAR-Karn) Hemanth Kumar BS (Hanuman Fashion), In re , AAR-KarnOrder No. KAR.ADRG 07/2026 08-May-2026 -- Section : 143(3) 144C(3) 144B 144C(1) 144C(5) 80IA 92CA(3) 115JB 144C(13) 92B 133(6) 80-I -- Del-Trib -- SRF Limited v. Assistant or Deputy Commissioner of Income Tax, Circle 10(1), New Delhi Assessee Appeal Partly AllowedITA No. 4289/Del/20242026 TaxPub(DT) 3570 (Del-Trib) 08-May-2026 -- Section : 12AB -- Ahd-Trib -- Subhadraben Pratapsinh Charitable Trust v. Income Tax Officer, Circle-1 (Exemption), Ahmedabad Assessee Appeal AllowedI.T.A. No. 998/Ahd/20262026 TaxPub(DT) 3569 (Ahd-Trib) 08-May-2026 -- Section : 144 144B 147 148 250 69A -- Ahd-Trib -- Devnandan Buildcon v. NFAC Delhi, Present Jurisdiction, Income Tax Officer, Ward- 5(3)(1), Ahmedabad Assessee Appeal AllowedITA No. 2062/AHD/20252026 TaxPub(DT) 3568 (Ahd-Trib) 08-May-2026 -- Section : 12A 80G(5) -- Ahd-Trib -- Keval Ghyan Seva Niketan Trust v. The Commissioner of Income Tax (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 236/AHD/20252026 TaxPub(DT) 3567 (Ahd-Trib) 08-May-2026 -- Section : 8OGGC 80GGC 133(6) 131(1) 271(1)(c) 68-Bank -- Ahd-Trib -- The Income Tax Officer, Ward1(2)(1), Ahmedabad v. Chetan Mahendrabhai Adani Revenue Appeal AllowedI.T.A. No. 2468/Ahd/20252026 TaxPub(DT) 3566 (Ahd-Trib) 08-May-2026 -- Section : 69C 143(1) 147 148A(b) 148A(d) 115BBE 151 149(1)(a) -- Ahd-Trib -- Sajan Overseas Pvt. Ltd. v. Income Tax Officer, Ward-4(1)(1), Ahmedabad, Income Tax Officer, Ward-4(1)(1), Ahmedabad v. Sajan Overseas Pvt. Ltd.I.T.A. Nos. 791 & 939/Ahd/20252026 TaxPub(DT) 3565 (Ahd-Trib) 07-May-2026 -- Section : 147 144 69A 50C -- Mum-Trib -- Mayuri Hitendra Shah v. Assessing Officer, Income Tax Office, Navi Mumbai Appeal AllowedITA No. 6756/MUM/20252026 TaxPub(DT) 3463 (Mum-Trib) 07-May-2026 -- Section : 143(3) 147 250 143(1) 151 148 132(4) 131 68 271(1)(c) 142(1) -- Mum-Trib -- M.K. Sons Fine Jewels Pvt. Ltd. v. Income Tax Officer, Ward 12(3)(4), Mumbai Assessee Appeal AllowedITA No. 7584/Mum/20252026 TaxPub(DT) 3462 (Mum-Trib) 07-May-2026 -- Section : 143(3) 144C(5) 144C(13) 144B 234A 270A -- Del-Trib -- Boeing India Defense Private Limited v. DCIT, Circle 4(2), New Delhi Assessee Appeal AllowedITA No. 6042/DEL/20242026 TaxPub(DT) 3461 (Del-Trib) 07-May-2026 -- Section : 147/148 143(2) 68 148 144B 142(1) 139 14B -- Del-Trib -- Firoz Alam v. ITO, Ward- 2(1), Moradabad Appeal Partly AllowedITA No. 4576/Del/20252026 TaxPub(DT) 3460 (Del-Trib) 07-May-2026 -- Section : 143(1) 143(2) 68 142(1) 143(3) -- Del-Trib -- Ebro India Pvt. Ltd. v. ACIT, Circle 7(1), Delhi Assessee Appeal Partly AllowedITA No. 1291/DEL/20222026 TaxPub(DT) 3459 (Del-Trib) 07-May-2026 -- Section : 143(3) 271B 143(2) 44AB 192 40(a)(ia) 40A(2)(b) 139(5) 142(1) 144B -- Del-Trib -- ACIT, Income Tax Department, New Delhi v. Tumlare Software Services Pvt. Ltd. Revenue Appeal DismissedITA No. 3114/DEL/20232026 TaxPub(DT) 3458 (Del-Trib) 07-May-2026 -- Section : 143(2) 272A(1)(d) 142(1) 69A 115BBE 143(3) 144 154 -- Del-Trib -- Vinita Nitin Chaudhary v. ITO, Ward 47(3), New Delhi Assessee Appeal AllowedITA No. 6156 /DEL/20252026 TaxPub(DT) 3457 (Del-Trib)