Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 28-May-2026 -- Section : 250 48 55 -- Ahd-Trib -- Kailas Kalyan Creators Private Limited v. The ITO, Ward-2(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 2342/Ahd/20252026 TaxPub(DT) 3528 (Ahd-Trib) 28-May-2026 -- Section : 154 195 200A 154(3) 90(4) 90(5) -- Ahd-Trib -- Shri Ram Krupa Medicare Pvt. Ltd. v. Deputy Commissioner of Income Tax, Circle - 2(1)(1), Vadodara Assessee Appeal AllowedITA No. 315/AHD/20262026 TaxPub(DT) 3527 (Ahd-Trib) 28-May-2026 -- Section : 154 143(1) -- Ahd-Trib -- Kailash Appartment Flat Owners Association v. Income Tax Officer, Ward 4(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 1956/AHD/20252026 TaxPub(DT) 3526 (Ahd-Trib) 28-May-2026 -- Section : 250 250(4) 33(4) -- Raipur Bench -- Vikas Chhatri v. The Income Tax Officer, Ward-1(1), Bilaspur (C.G.) Assessee Appeal AllowedITA Nos. 226, 227, 228, 229 & 230/RPR/20262026 TaxPub(DT) 3525 (Raipur Bench) 28-May-2026 -- Section : 249(3) 250(4) -- Raipur Bench -- Sewa Sahakari Samiti Maryadit v. The Income Tax Officer-1, Rajnandgaon (C.G.) Assessee Appeal AllowedITA No. 236/RPR/20262026 TaxPub(DT) 3524 (Raipur Bench) 28-May-2026 -- Section : 250 148 147 143(1) -- Raipur Bench -- Income Tax Officer, Chhattisgarh v. Nishant Agrawal Assessee Appeal DismissedITA No. 717/RPR/20252026 TaxPub(DT) 3522 (Raipur Bench) 28-May-2026 -- Section : 250 153A 143(3) 132 127 274 271 139(1) 143(2) 142(1) -- Del-Trib -- ACIT, Central Circle-8, New Delhi v. Sh. Dheeraj Chaudhary Revenue Appeal DismissedITA No. 6380/Del/20182026 TaxPub(DT) 3517 (Del-Trib) 28-May-2026 -- Section : 250 147/143(3) 139 143(1) 151 148 142(1) 68 -- Del-Trib -- Income Tax Officer, Ward-52(1), New Delhi v. Late Shri Raghbir Singh (through legal heir Shri Inderpal Singh) Revenue Appeal AllowedITA No. 1165/Del/20202026 TaxPub(DT) 3516 (Del-Trib) 28-May-2026 -- Section : 250 144/147 -- Del-Trib -- Prateek Sanghvi (HUF) v. Assessment Unit, National Faceless Assessment Centre, Delhi Assessee Appeal DismissedITA No. 5507/Del/20252026 TaxPub(DT) 3515 (Del-Trib) 28-May-2026 -- Section : 250 143(3) 260A 132 -- Del-Trib -- Ramesh Rajpal v. DCIT, Circle 46(1), New Delhi Assessee Appeal AllowedITA No. 6408/Del/20252026 TaxPub(DT) 3511 (Del-Trib) 28-May-2026 -- Section : 143(3) 147 69A 132 115BBE 154 271AAC 271(1)(c) -- Ahd-Trib -- Himanshu Daksheshkumar Katwala v. Income Tax Officer, Ward-1(3)(1), Petlad Assessee Appeal AllowedI.T.A. No. 199/Ahd/20262026 TaxPub(DT) 3510 (Ahd-Trib) 28-May-2026 -- Section : 69C 115BBE 250(6) 270A 234A 147 -- Ahd-Trib -- The Simaliya Dudh Utpadak Sahkari Mandli Ltd. v. Income Tax Officer, Ward-1, Godhra Assessee Appeal Partly AllowedI.T.A. No. 2442/Ahd/20252026 TaxPub(DT) 3509 (Ahd-Trib) 28-May-2026 -- Section : 44AB 145(3) -- Ahd-Trib -- ASP Engineers & Contractors v. Income Tax Officer, Ward-1(3)(1), Vadodara Assessee Appeal AllowedI.T.A. No. 2129/Ahd/20252026 TaxPub(DT) 3508 (Ahd-Trib) 28-May-2026 -- Section : 147 144 133(6) 69A -- Ahd-Trib -- Shri Abhishekbhai Ashokbhai Patel v. Income Tax Officer, Ward-1, Mahesana Assessee Appeal Partly AllowedI.T.A. No. 1803/Ahd/20252026 TaxPub(DT) 3507 (Ahd-Trib) 28-May-2026 -- Section : 147 144 69C -- Mum-Trib -- Omkara Diamonds Exports Private Limited v. Deputy Commissioner of Income Tax, Circle-5(2)(1), Mumbai Assessee Appeal AllowedITA No. 321/Mum/20262026 TaxPub(DT) 3494 (Mum-Trib) 28-May-2026 -- Section : 12AA 80G -- Mum-Trib -- Jain International Trade Organization v. CIT(Exemptions), Mumbai Assessee Appeal DismissedITA No. 2640 & 2641/Mum/20262026 TaxPub(DT) 3491 (Mum-Trib) 28-May-2026 -- Section : 148A(b) 147 144 144B 148A(d) -- Chen-Trib -- Badma Baribooranam v. The Income Tax Officer, Ward 1, Tuticorin Assessee Appeal AllowedI.T.A. No. 3498/Chny/20252026 TaxPub(DT) 3319 (Chen-Trib) 28-May-2026 -- Section : 143(3) 68 115BBE 69A -- Visak-Trib -- Bonthula Hari Venkata Krishna v. The Asst. Commissioner of Income Tax, Circle-4(1), Visakhapatnam Assessee Appeal AllowedITA No. 581/Viz/20252026 TaxPub(DT) 3318 (Visak-Trib) 28-May-2026 -- Section : 147 144 144B 69A 148 151A 143 -- Visak-Trib -- Vulli Radhakrishna v. Income Tax Officer, Ward-1, Tuni Assessee Appeal AllowedITA No. 359/Viz/20252026 TaxPub(DT) 3317 (Visak-Trib) 28-May-2026 -- Section : 143(3) -- Hyd-Trib -- Satya Sayee Babu Divi v. ACIT, Central Circle-2(1), Hyderabad Appeal DismissedI.T.A. No.1708/Hyd/20252026 TaxPub(DT) 3316 (Hyd-Trib) 28-May-2026 -- Section : 250 254(1) 263 144 12AA -- Visak-Trib -- The Income Tax Officer, Exemption Ward, Andhra Pradesh v. Sri Venkateswara Swamy Temple, Sri Venkateswara Swamy Temple v. The Income Tax Officer, Exemption Ward, Andhra Pradesh Revenue Appeal Dismissed Assessee Appeal AllowedI.T.A. No. 77/VIZ/2025, C.O. No. 8/VIZ/20252026 TaxPub(DT) 3314 (Visak-Trib) 28-May-2026 -- Section : 143(3) 144B -- Dehradun-Trib -- Income Tax Officer, Ward-1, Dehradun v. Ashutosh Gupta Revenue Appeal Partly AllowedITA No. 198/DDN/20252026 TaxPub(DT) 3312 (Dehradun-Trib) 28-May-2026 -- Section : 250 -- Visak-Trib -- Rajith Kuduluri v. Income Tax Officer, Ward -1, Andhra Pradesh Assessee Appeal AllowedI.T.A. No. 500/VIZ/20252026 TaxPub(DT) 3311 (Visak-Trib) 28-May-2026 -- Section : 147 144 69A 147/144 -- Dehradun-Trib -- MilakhRaaj v. Income Tax Officer, Ward-1(2), Haldwani, Uttarakhand Assessee Appeal Partly AllowedITA No. 144/DDN/20252026 TaxPub(DT) 3310 (Dehradun-Trib) 28-May-2026 -- Section : 147 144B -- Dehradun-Trib -- Dinesh Singh Kumar v. Income Tax Officer, Ward-1(3)(4), Roorkee Revenue Appeal Partly AllowedITA No. 194/DDN/20252026 TaxPub(DT) 3308 (Dehradun-Trib) 28-May-2026 -- Section : 143(3) 69 -- Dehradun-Trib -- Ankit Ramola v. DCIT, Central Circle, Dehradun Assessee Appeal Partly AllowedITA No. 190/DDN/20252026 TaxPub(DT) 3307 (Dehradun-Trib) 28-May-2026 -- Section : 144 -- Dehradun-Trib -- Savitri Devi v. Income Tax Officer, Ward-1(1)(3), Dehradun Assessee Appeal Partly AllowedITA No. 206/DDN/20252026 TaxPub(DT) 3306 (Dehradun-Trib) 28-May-2026 -- Section : 143(3) 69A -- Dehradun-Trib -- Tejpal Singh v. Income Tax Officer, Ward-1(3)(5), Roorkee, Uttarakhand Assessee Appeal Partly AllowedITA No. 201/DDN/20252026 TaxPub(DT) 3305 (Dehradun-Trib) 28-May-2026 -- Section : 147 144B 69A 115BBE -- Dehradun-Trib -- Sarita Agarwal v. ACIT, Circle-2(1)(1), Haldwani, Uttarakhand Assessee Appeal Partly AllowedITA No. 204/DDN/20252026 TaxPub(DT) 3304 (Dehradun-Trib) 28-May-2026 -- Section : 147 144B -- Dehradun-Trib -- M/s Shri Luxmi Rice Mill v. Assessment Unit, Income Tax Department, Ward-2(2)(4), Bajpur, Uttarakhand Revenue Appeal Partly AllowedITA No. 207/DDN/20252026 TaxPub(DT) 3303 (Dehradun-Trib) 28-May-2026 -- Section : 250 144/147 133(6) 148 142(1) 251(2) 282 -- Asr-Trib -- Nazir Ahmad Bhat v. Income Tax Officer, Anantnag Assessee Appeal AllowedI.T.A. Nos. 273 & 274/Asr/20252026 TaxPub(DT) 3302 (Asr-Trib) 28-May-2026 -- Section : 12AB 12AA 80G -- Asr-Trib -- We Can v. CIT (E), Chandigarh Assessee Appeal AllowedI.T.A. Nos. 71 & 72/Asr/20252026 TaxPub(DT) 3301 (Asr-Trib) 28-May-2026 -- Section : 250 147 144 148 139(1) 142(1) 69A -- Del-Trib -- Suman Sangwan v. Income Tax Officer, National Faceless Assessment Centre, Delhi Assessee Appeal AllowedITA No. 3497/Del/20242026 TaxPub(DT) 3300 (Del-Trib) 28-May-2026 -- Section : 147 144 144B -- Mum-Trib -- SSJ Seating Systems Pvt. Ltd. v. ACIT, Circle 5(3)(1), Mumbai Assessee Appeal AllowedITA No. 6549/Mum/20252026 TaxPub(DT) 3299 (Mum-Trib) 28-May-2026 -- Section : 80G 12AB -- Bang-Trib -- M/s. Sneha Sinchana Trust v. The Commissioner of Income Tax (Exemptions), Bengaluru Assessee Appeal AllowedITA Nos. 1510 & 1511/Bang/20252026 TaxPub(DT) 3298 (Bang-Trib) 28-May-2026 -- Section : 250 69A 148 142(1) 133(6) -- Bang-Trib -- Ms. Sanjitha Reddy v. The Income Tax Officer, Ward -4(2)(1), Bangalore Assessee Appeal AllowedITA No. 1173/Bang/20252026 TaxPub(DT) 3297 (Bang-Trib) 28-May-2026 -- Section : 143(2) 142(1) 69A 269SS 271D -- Bang-Trib -- Smt. Jagannath Indrani v. The Income Tax Officer, Ward -4(3)(2), Bangalore Assessee Appeal Partly AllowedITA No. 1456/Bang/20252026 TaxPub(DT) 3296 (Bang-Trib) 28-May-2026 -- Section : 143(3) 14A -- Mum-Trib -- The New Great Eastern Spinning & Weaving Company Limited v. DCIT, Circle 8(3)(1), Mumbai Assessee Appeal AllowedITA No. 5837/Mum/20252026 TaxPub(DT) 3294 (Mum-Trib) 28-May-2026 -- Section : 69A 42(1) 143(3) -- Pune-Trib -- Sameer Chandrakant Dugane v. Assessment Unit, Income Tax Department Assessee Appeal AllowedITA No. 815/PUN/20252026 TaxPub(DT) 3293 (Pune-Trib) 28-May-2026 -- Section : 143(3) 144C 92CA 144C(13) -- Bang-Trib -- The Deputy Commissioner of Income Tax, Circle 7(1)(1), Bangalore v. Zyme Solution Pvt. Ltd., Zyme Solution Pvt. Ltd. v. The Deputy Commissioner of Income Tax, Circle 7(1)(1), Bangalore Assessee Appeal Partly AllowedITA No. 1885/Bang/2024, CO No. 42/Bang/20242026 TaxPub(DT) 3229 (Bang-Trib) 28-May-2026 -- Section : 143(3) 133A 69 115BBE 1158BE 71 -- Ahd-Trib -- Tahoora Proteins v. The ITO, Ward-2, Godhra Assessee Appeal AllowedITA No. 1613/Ahd/20252026 TaxPub(DT) 3228 (Ahd-Trib) 28-May-2026 -- Section : 250 143(3) 144B 80P(2)(d) 80P(d) 80P(2)(a) 63 64 -- Pune-Trib -- Chhatrapati Nagri Sahkari Patsanstha M v. The Income Tax Officer, Ward-1, Jalna Assessee Appeal AllowedITA No. 1919/PUN/20252026 TaxPub(DT) 3224 (Pune-Trib) 28-May-2026 -- Section : 250 271(1)(c) -- Pune-Trib -- Prasanna Shrikant Patankar v. The Income Tax Officer, Ward-4, Satara Assessee Appeal AllowedITA No. 1692/PUN/20252026 TaxPub(DT) 3223 (Pune-Trib) 28-May-2026 -- Section : 80P 139(4) 139(1) 119 143(1) 80AC 119(2)(b) -- Chen-Trib -- R 249 Kulithalai Co-op Pard Bank Limited v. ITO, Karur Assessee Appeal AllowedITA No. 2543/Chny/20252026 TaxPub(DT) 3221 (Chen-Trib) 28-May-2026 -- Section : 234E 220(2) 200A -- Chen-Trib -- CEM Business Solutions Pvt Ltd. v. The Income Tax Officer, TDS Ward-1(1), Chennai Assessee Appeal AllowedITA No. 2614/CHNY/20252026 TaxPub(DT) 3220 (Chen-Trib) 28-May-2026 -- Section : 250 -- Chen-Trib -- Smt. Kalavathy Nagarajan v. The Assistant Commissioner of Income Tax, Circle 2(1), Trichy Assessee Appeal AllowedITA No. 2832/CHNY/20252026 TaxPub(DT) 3219 (Chen-Trib) 28-May-2026 -- Section : 10(10AA) 143(1) 234B 154 -- Chen-Trib -- Pudhureddiyur Raju Kalaimani v. ITO, Ward -1, Hosur Assessee Appeal AllowedITA No. 1740/Chny/20252026 TaxPub(DT) 3218 (Chen-Trib) 28-May-2026 -- Section : 250 246A 143/144 246(c) -- Chen-Trib -- M/s. Indian Overseas Bank v. The Deputy Commissioner of Income Tax, Non-Corporate Circle 8, Chennai Assessee Appeal AllowedITA Nos. 2975, 2976, 2977, 2978, 2979, 2980 & 2981/CHNY/20252026 TaxPub(DT) 3217 (Chen-Trib) 28-May-2026 -- Section : 151 148 148A(b) 151A -- Del-Trib -- Niraj v. ITO, Ward- 2(3)(1), Delhi Assessee Appeal Partly AllowedITA No. 3308/Del/20252026 TaxPub(DT) 3214 (Del-Trib) 28-May-2026 -- Section : 250 144 -- Del-Trib -- Amar Pal Singh v. Income Tax Officer, Ward 1(1), Noida Appeal AllowedI.T.A. No. 4680/Del/20252026 TaxPub(DT) 3212 (Del-Trib) 28-May-2026 -- Section : 69B 115BBE 132 115BBE5 -- Chd-Trib -- Auradha Seth v. The DCIT, Central Circle-3, Ludhiana Assessee Appeal Partly AllowedITA No. 259/Chd/ 20252026 TaxPub(DT) 3211 (Chd-Trib) 28-May-2026 -- Section : 148 147 144B 263 -- Bang-Trib -- Shri. Nagaraj Yasodha v. Pr. CIT, Bangalore Assessee Appeal DismissedITA No. 1150/Bang/20252026 TaxPub(DT) 3210 (Bang-Trib) 28-May-2026 -- Section : 143(2) 142(1) 36(1)(iii) 2(22)(e) -- Bang-Trib -- M/s. Reddy Housing Pvt. Ltd. v. ITO, Ward - 2, Hassan Assessee Appeal AllowedITA No. 635/Bang/20252026 TaxPub(DT) 3207 (Bang-Trib) 28-May-2026 -- Section : 271AAB 271AAB(IA) 271AAB(1A) 274 11ISBBE 132 132(4) 139(1) 69A 115BBE 143(3) -- Hyd-Trib -- Shri Rajeswara Rao Anne v. Deputy Commissioner of Income Tax, Central Circle 1(4), Hyderabad Assessee Appeal AllowedITA No. 1438/Hyd/20252026 TaxPub(DT) 3203 (Hyd-Trib) 28-May-2026 -- Section : 147 54F 250 -- Hyd-Trib -- Smt. Rukmini Priyadarshini Pamidi v. Income Tax Officer, Ward 12(1), Hyderabad Assessee Appeal AllowedITA No. 714/Hyd/20252026 TaxPub(DT) 3202 (Hyd-Trib) 28-May-2026 -- Section : 271AAB 271AAB(1A) 274 115BBE 132 139(1) 69B -- Hyd-Trib -- Shri Srinivas Chowdary Vallabhaneni v. Dy. CIT, Central Circle 1 (4), Hyderabad Assessee Appeal AllowedITA No. 1461/Hyd/20252026 TaxPub(DT) 3201 (Hyd-Trib) 28-May-2026 -- Section : 250 115BBE -- Ahd-Trib -- Prahladbhai Kashiram Patel v. ITO, Ward-1, Gandhinagar Assessee Appeal AllowedITA No. 1858/Ahd/20252026 TaxPub(DT) 3200 (Ahd-Trib) 28-May-2026 -- Section : 250 143(3) 147 69B 44AB 69Bof 131 -- Rkt-Trib -- Kanaiyalal Hemendra Vyas v. The Income Tax Officer, Ward 2(2)(1), Rajkot Assessee Appeal AllowedITA No. 306 & 307/RJT/20232026 TaxPub(DT) 3199 (Rkt-Trib) 28-May-2026 -- Section : 144 147 68 148 148of 69 -- Rkt-Trib -- Ramnikbhai Jasrajbhai Patel v. Income Tax Officer, Ward- 3, Surrendranagar (Guj) Assessee Appeal AllowedITA No. 244/RJT/20232026 TaxPub(DT) 3198 (Rkt-Trib) 28-May-2026 -- Section : 80P 139(1) 80AC 119(2)(b) 142(1) -- Chen-Trib -- The Triplicane Coop. Credit Society Ltd. v. The ITO, Ward-9(1), Chennai Assessee Appeal AllowedITA No. 2672/Chny/20252026 TaxPub(DT) 3196 (Chen-Trib) 28-May-2026 -- Section : 12AB 12AB(1)(b) -- Chen-Trib -- Meenakshi Achi Trust v. CIT (E), Chenai Assessee Appeal AllowedITA No. 3010/Chny/20252026 TaxPub(DT) 3195 (Chen-Trib) 28-May-2026 -- Section : 148 147 143(3) -- Chen-Trib -- Allavudin Muhapadma Beevi v. Income Tax Officer, Ward-1(2), Salem Assessee Appeal Partly AllowedITA No. 2961/Chny/20252026 TaxPub(DT) 3193 (Chen-Trib) 28-May-2026 -- Section : 148A 142(1) 147 144 144B -- Chen-Trib -- Yoosuf Rahuman Mohamed Ibrahim v. Income Tax Officer, Ward-1, Pudukkottai Assessee Appeal Partly AllowedITA No. 2946 & 2947/Chny/20252026 TaxPub(DT) 3191 (Chen-Trib) 28-May-2026 -- Section : 250 143(1) 11 139 139(4) 139(1) 12A 12A(1)(ba) -- Pune-Trib -- Shree Nathkrupa Shikshan Prasarak Mandal v. ITO (Exemption), Kolhapur Assessee Appeal AllowedITA No. 1901/PUN/20252026 TaxPub(DT) 3190 (Pune-Trib) 28-May-2026 -- Section : 271A 143(3) 270A 145(3) 133 144AA 44AB 44AA 144/145 44AD 273B -- Kol-Trib -- Anita Basak C/o. S.N. Ghosh & Associates v. ACIT, Central Circle 1(1), Kolkata Assessee Appeal AllowedITA No. 2174/KOL/20252026 TaxPub(DT) 3189 (Kol-Trib) 28-May-2026 -- Section : 250 48 -- Ahd-Trib -- Ashish Tilakchandra Bhatt v. The DCIT, Cir. Gandhinagar Assessee Appeal Partly AllowedITA No. 1503/Ahd/20252026 TaxPub(DT) 3188 (Ahd-Trib) 28-May-2026 -- Section : 250 50of 147 148 50C -- Ahd-Trib -- Sandeepkumar Kishorbhai Barot v. ITO, Ward-1, Mehsana Assessee Appeal AllowedI.T.A. No. 1645/Ahd/20252026 TaxPub(DT) 3186 (Ahd-Trib) 28-May-2026 -- Section : 143(3) 144B 80P(2)(d) -- Pune-Trib -- Shri Bhairavnath Multi State Co.op. Credit Society Limited v. The Income Tax Officer, Ward-3, Satara Assessee Appeal AllowedITA No. 2576/PUN/20252026 TaxPub(DT) 3185 (Pune-Trib) 28-May-2026 -- Section : 250 143(3) 68 143(2) -- Pune-Trib -- Swipe Telecom LLP v. DCIT, Circle-5, Pune Assessee Appeal AllowedITA No. 1911/PUN/20252026 TaxPub(DT) 3184 (Pune-Trib) 28-May-2026 -- Section : 143(3) 68 144 24B -- Ahd-Trib -- Mahendra Shambhulal Thakkar v. The Income Tax Officer, Ward-3(3)(3), Ahmedabad Assessee Appeal AllowedITA No. 1423/Ahd/20252026 TaxPub(DT) 3181 (Ahd-Trib) 28-May-2026 -- Section : 147 144B 143(3) 80-IA(8) 148 143(2) 144B(9) -- Ahd-Trib -- Mono Steel (India) Limited v. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad Assessee Appeal AllowedI.T.A. Nos. 1648 & 1620/Ahd/20252026 TaxPub(DT) 3180 (Ahd-Trib) 28-May-2026 -- Section : 250(6) 147 69 115BBE 234A/B/C/D 271(1)(c) -- Ahd-Trib -- Jeetendra Laxmanbhai Patel v. Income Tax Officer, Ward-6(1)(1), Ahmedabad Assessee Appeal AllowedITA No.1758/Ahd/20252026 TaxPub(DT) 3179 (Ahd-Trib) 28-May-2026 -- Section : 250 147 -- Srt-Trib -- Natvarbhai Gopalbhai Patel v. Income Tax Officer, Ward-2(3)(1), Surat Appeal AllowedI.T.A. Nos. 53, 54 & 55/SRT/20252026 TaxPub(DT) 3177 (Srt-Trib) 28-May-2026 -- Section : 250 271D 269Ss 269SS 282 -- Asr-Trib -- Surjit Singh v. Income Tax Officer, Ward 2(1), Amritsar Assessee Appeal AllowedI.T.A. Nos. 408 & 409/Asr/20252026 TaxPub(DT) 3176 (Asr-Trib) 28-May-2026 -- Section : 147/148 143(3) 139 44AE 148 -- Srt-Trib -- Chhamakant Sahasram Pandey v. The ITO, Ward-2(3)(4), Surat Assessee Appeal AllowedITA No. 847/SRT/20252026 TaxPub(DT) 3175 (Srt-Trib) 28-May-2026 -- Section : 250 -- Srt-Trib -- Aditya Ashish Patel v. Income Tax Officer, Ward-1, Bardoli Assessee Appeal AllowedITA No. 1161/SRT/20242026 TaxPub(DT) 3174 (Srt-Trib) 28-May-2026 -- Section : 250 271(1)(c) 148 69A 144 -- Srt-Trib -- Santosh Kanayalal Pathak v. Income Tax Officer, Silvassa Assessee Appeal AllowedI.T.A. Nos. 110/SRT/2024 & 786/SRT/20232026 TaxPub(DT) 3173 (Srt-Trib) 28-May-2026 -- Section : 250 144 -- Srt-Trib -- Vali Umarji Gani v. Income Tax Officer, Ward-1(3), Bharuch Assessee Appeal AllowedITA No. 1343/SRT/20242026 TaxPub(DT) 3172 (Srt-Trib) 28-May-2026 -- Section : 250 69A -- Srt-Trib -- Hemantsinh Laxmansinh Parmar v. Income Tax Officer, Silvassa Ward, Silvassa Assessee Appeal AllowedITA No. 1262/SRT/20242026 TaxPub(DT) 3171 (Srt-Trib) 28-May-2026 -- Section : 12A(1)(ac) 2A 36A 13(3) 36A(3) 12AB -- Pune-Trib -- Hidaya Education Trust v. CIT (Exemption), Pune Assessee Appeal AllowedITA No. 1142/PUN/20242026 TaxPub(DT) 3170 (Pune-Trib) 28-May-2026 -- Section : 69A 144 -- Chd-Trib -- Shri Baldev Singh S/o Shri Jodha Singh v. The ITO, Ward-1, Malerkotla Assessee Appeal AllowedITA No. 498/CHD/20252026 TaxPub(DT) 3169 (Chd-Trib) 28-May-2026 -- Section : 144 139(1) 142(1) 271AAC 271AAC(1) -- Mum-Trib -- Sureshkumar Ramanlal Sanghvi v. Income Tax Officer, Ward 19(3)(1), Mumbai Assessee Appeal AllowedITA No. 3456/Mum/20252026 TaxPub(DT) 3168 (Mum-Trib) 28-May-2026 -- Section : 250 115JB 250(4) 143(3) 115JB(2) 210 33AC) 10 10A 115JA 80HHC (3A) 80HHE 80HH -- Ahd-Trib -- Gujarat State Electricity Corporation Ltd. v. The Deputy Commissioner of Income-tax, Circle 1 (1)(1), Vadodara, The Deputy Commissioner of Income-tax, Circle 1 (1)(1), Vadodara v. Gujarat State Electricity Corporation Ltd. Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 1596 & 1653/Ahd/20242026 TaxPub(DT) 3167 (Ahd-Trib) 28-May-2026 -- Section : 143(3)/147 147 148 68 131 132 -- Ahd-Trib -- ACIT, Central Circle - 2(1), Ahmedabad v. Vrindavan Furnishing Pvt. Ltd. Revenue Appeal DismissedITA No. 264/Ahd/20252026 TaxPub(DT) 3166 (Ahd-Trib) 28-May-2026 -- Section : 133(6) 147 148 271(1)(b) 131 143(2) 80P 69A 142(1) 80A(5) 80AC -- Kol-Trib -- Burdwan Satgachia Janakalyan Society v. ITO, Ward 1(1), West Bengal Assessee Appeal AllowedITA No. 1854/KOL/20252026 TaxPub(DT) 3164 (Kol-Trib) 28-May-2026 -- Section : 133(6) 131 147 148 144 153A 153C 147/148 -- Ahd-Trib -- Mehulkumar Ramabhai Chaudhari v. The ITO, Ward-1, Gandhinagar Assessee Appeal Partly AllowedITA Nos. 1383 to 1386/Ahd/20242026 TaxPub(DT) 3161 (Ahd-Trib) 28-May-2026 -- Section : 250 143(1) 139 142 (1) 143(3) -- Ahd-Trib -- Vinubhai Vecharbhai Patel v. Deputy Director of Income Tax, CPC through Jurisdictional Assessing Officer, Deputy Commissioner of Income Tax, Ward-3(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 60/Ahd/20252026 TaxPub(DT) 3160 (Ahd-Trib) 28-May-2026 -- Section : 250 68 -- Ahd-Trib -- Samir Fakirmahamad Meman v. The ACIT/DCIT, Circle, Gandhinagar Assessee Appeal AllowedITA No. 1399/Ahd/20252026 TaxPub(DT) 3159 (Ahd-Trib) 28-May-2026 -- Section : 250 147 69 -- Ahd-Trib -- Takshashila Dhoraji Infrastructure v. The Deputy Commissioner of Income Tax, Circle 2(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 1999/Ahd/20242026 TaxPub(DT) 3158 (Ahd-Trib) 28-May-2026 -- Section : 250 200A 234E -- Chen-Trib -- Plaza Properties Limited v. The Income Tax Officer, Corporate Ward 5(2), Chennai Assessee Appeal AllowedITA Nos. 2933 & 2934/CHNY/20252026 TaxPub(DT) 3157 (Chen-Trib) 28-May-2026 -- Section : 250 -- Chen-Trib -- Late Smt. Mary Daisy, Rep. by Legal Heir Shri Berlin Joseph v. The Income Tax Officer, Non-Corporate Ward 10(6), Chennai Assessee Appeal AllowedITA Nos. 2964 & 2965/CHNY/20252026 TaxPub(DT) 3156 (Chen-Trib) 28-May-2026 -- Section : 250 -- Chen-Trib -- Shri Suthir Subramaniam v. The Income Tax Officer, Ward 2(1), Erode Assessee Appeal AllowedITA No. 2960/CHNY/20252026 TaxPub(DT) 3155 (Chen-Trib) 28-May-2026 -- Section : 143(2) 5 -- Del-Trib -- Vikas Kumar Dogra v. Assessing Officer, Ward -4(5), Gurgaon Assessee Appeal AllowedITA No. 7102/DEL/20252026 TaxPub(DT) 3154 (Del-Trib) 28-May-2026 -- Section : 143(3) 143(1) -- Ahd-Trib -- Deputy Commissioner of Income Tax, Circle-2(1)(1), Vadodara v. Epigral Limited Revenue Appeal DismissedITA No. 1206/Ahd/20252026 TaxPub(DT) 3153 (Ahd-Trib) 28-May-2026 -- Section : 144 147 -- Rkt-Trib -- Prakashbhai Madhavjibhai Thummar v. Income Tax Officer, Ward 3(1)(2), Rajkot Assessee Appeal AllowedITA No. 306/RJT/20252026 TaxPub(DT) 3152 (Rkt-Trib) 28-May-2026 -- Section : 147 144 271(1) 271(1)(c) -- Rkt-Trib -- Anila Narendra Sanghani v. Income Tax, Ward-1(3), Jamnagar Assessee Appeal AllowedITA Nos. 322 & 323/RJT/20252026 TaxPub(DT) 3151 (Rkt-Trib) 28-May-2026 -- Section : 250 147 10(38) 68 155BBE 143(3) 148 -- Mum-Trib -- Smt. Neelam Sanjay Mehta v. ITO, Ward 19(2)(4), Mumbai/ NFAC, Delhi Assessee Appeal AllowedITA No. 5859/MUM/20242026 TaxPub(DT) 3150 (Mum-Trib) 28-May-2026 -- Section : 250 147 144 144B 148 184 147/148 234A 271(1) -- Del-Trib -- Shri Vikrant v. ITO, Ward-3(1)(4), Income Tax Office, Shamli Assessee Appeal AllowedITA No. 5125-5129/DEL/20252026 TaxPub(DT) 3149 (Del-Trib) 28-May-2026 -- Section : 250 -- Del-Trib -- Raju Rana v. Commissioner of Income Tax (Appeals), Ward-1, Panipat, Haryana Appeal AllowedI.T.A. No. 4477/Del/20252026 TaxPub(DT) 3148 (Del-Trib) 28-May-2026 -- Section : 250 143(2) 142(1) 144 68 145 -- Ahd-Trib -- Seema Decolight v. Income Tax Officer, Ward 1(1)(3), Ahmedabad Assessee Appeal Partly AllowedITA No. 1723/Ahd/20252026 TaxPub(DT) 3147 (Ahd-Trib) 28-May-2026 -- Section : 249(3) 69 115BBE 234A/B/C 271A 142(1) -- Ahd-Trib -- Suvas Hitendrabhai Barot v. Income Tax Officer, Ward-1, Gandhinagar Assessee Appeal AllowedI.T.A. No. 1401/Ahd/20252026 TaxPub(DT) 3146 (Ahd-Trib) 28-May-2026 -- Section : 201(1A) 133A 194-I 201(1) 194A -- Ahd-Trib -- Hubtown Bus Terminal (Ahmedabad) Pvt. Ltd. v. Deputy Commissioner of Income Tax (TDS), Ahmedabad Assessee Appeal AllowedI.T.A. No. 732/Ahd/20252026 TaxPub(DT) 3145 (Ahd-Trib) 28-May-2026 -- Section : 69 148 147 131(1A) 143(3) 271(1)(c) 250 -- Ahd-Trib -- Varis Mahendrabhai Doshi C/o. Divyang Shah & Co. v. Income Tax Officer, Ward-4(2)(3), Ahmedabad Assessee Appeal AllowedI.T.A. No. 2195/Ahd/20242026 TaxPub(DT) 3144 (Ahd-Trib) 28-May-2026 -- Section : 148 147 144 69A 115BBE -- Ahd-Trib -- Vijaykumar Ukabhai Patel v. Income Tax Officer, Ward-1, Mehsana Assessee Appeal AllowedI.T.A. No. 1712/Ahd/20252026 TaxPub(DT) 3143 (Ahd-Trib) 28-May-2026 -- Section : 143(3) 147 143(1) 148 133(6) 271(1)(c) -- Ahd-Trib -- Deputy Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad v. Sunali Biren Shah, Sunali Biren Shah (Invidual) v. Deputy Commissioner of Income Tax, Circle-2(1)(1), AhmedabadI.T.A. No.1726/Ahd/2025, C.O. No. 84/Ahd/20252026 TaxPub(DT) 3142 (Ahd-Trib) 28-May-2026 -- Section : 139(1) 145 -- Ahd-Trib -- Arbuda Textile Mill v. AO, NFAC, Delhi Assessee Appeal AllowedI.T.A. No. 1906/Ahd/20252026 TaxPub(DT) 3141 (Ahd-Trib) 28-May-2026 -- Section : 54B 54F 159 147 148 159(1) -- Ahd-Trib -- Late Shri Ranjitsinh Bhawansinh Vaghela (Through L/h. Bharatsinh R. Vaghela) v. Income Tax Officer, Ward-3, Gandhinagar Appeal AllowedI.T.A. No. 827/Ahd/20192026 TaxPub(DT) 3140 (Ahd-Trib) 28-May-2026 -- Section : 154 90 250(6) -- Mum-Trib -- Kashaf Batatawala v. Income Tax Officer 23(2)(1), Mumbai Assessee Appeal AllowedITA No. 5703/MUM/20252026 TaxPub(DT) 3139 (Mum-Trib) 28-May-2026 -- Section : 250 143(3) 143(1) 143(2) -- Del-Trib -- S.D. Education Society, SD Model Sr. Secondary School, Karnal v. ACIT, Circle, Karnal Assessee Appeal AllowedITAs No. 5223 & 5224/Del/20252026 TaxPub(DT) 936 (Del-Trib) 28-May-2026 -- Section : 143(3) 41(1) 51(1) -- Chen-Trib -- Assistant Commissioner of Income Tax, Corporate Circle-1, Coimbatore v. M/s. Sri Lakshmi Electro Smelters Private Limited Assessee Appeal DismissedITA No. 1969/Chny/2025, CO No. 86/Chny/20252026 TaxPub(DT) 935 (Chen-Trib) 28-May-2026 -- Section : 147 148 132(4) 69 115BBE -- Chd-Trib -- M/s Amarjot Singh Sohi (HUF) v. ITO, Ward-6(1), Chandigarh Appeal AllowedITA No. 1065/CHANDI/20252026 TaxPub(DT) 934 (Chd-Trib) 28-May-2026 -- Section : 143(3) 68 133(6) -- Del-Trib -- Baba Healthcare Pvt. Ltd, C/o. IPSO Legal, New Delhi v. ACIT, Circle-1, Faridabad Assessee Appeal AllowedITA No. 476/Del/20252026 TaxPub(DT) 929 (Del-Trib) 28-May-2026 -- Section : 250 143(3) 263 142(1) 144B 80P -- Panaji-Trib -- Shri Jinnappanna Chougule Lalbahadur Credit Souhard Sahakari Niyamit v. ITO, National e Assessment Centre, Delhi Assessee Appeal Partly AllowedITA. Nos. 274, 275 & 276/PAN/20252026 TaxPub(DT) 928 (Panaji-Trib) 28-May-2026 -- Section : 250 143(3) 80P(2) 143(2) 80P(2)(a) 80P(2)(d) 29 -- Panaji-Trib -- Shri Jinnappanna Chougule Lalbhahdur Credit Souharda Sahakari Sangh Niyamit v. Income Tax Officer, Ward-(521)(1), Karwar Appeal AllowedITA Nos. 277/PAN/20252026 TaxPub(DT) 927 (Panaji-Trib) 28-May-2026 -- Section : 250 133A 47 148 143(2) 142(1) 147 68 143(3) 147/148 151 250(6) -- Del-Trib -- Bholenath Foods Limited v. Income Tax Officer, Ward 47(1), New Delhi Assessee Appeal DisposedITA No. 5777/Del/20242026 TaxPub(DT) 926 (Del-Trib) 28-May-2026 -- Section : 271(1)(c) 80-IC 80IC -- Pune-Trib -- Frontline Electronics Ltd. v. DCIT, Circle – 8, Pune Assessee Appeal AllowedITA No. 2064/PUN/20252026 TaxPub(DT) 924 (Pune-Trib) 28-May-2026 -- Section : 80G (5) 80G(5) 11 10 12AB 12A(1)(ac) 10(23C) 10(23AA) 80G(5)(vi) -- Pune-Trib -- KK Vians Vasundhara Foundation, Kolhapur v. CIT (Exemption), Pune Assessee Appeal DismissedITA No. 2862/PUN/20242026 TaxPub(DT) 923 (Pune-Trib) 28-May-2026 -- Section : 271(1)(c) 68 -- Pune-Trib -- Abdulwahid Abdulkarim Qureshi v. ITO, Ward 2, Ahmednagar Assessee Appeal AllowedITA No. 2085/PUN/20252026 TaxPub(DT) 858 (Pune-Trib) 28-May-2026 -- Section : 33(4) 250(4) -- Raipur Bench -- Hemant Kumar Parmar v. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) Assessee Appeal AllowedITA No. 759/RPR/20252026 TaxPub(DT) 857 (Raipur Bench) 28-May-2026 -- Section : 250 5 -- Raipur Bench -- State Resource Centre v. The Income Tax Officer, Ward-1(2), Raipur (C.G) Assessee Appeal AllowedITA Nos. 752 & 753/RPR/20252026 TaxPub(DT) 856 (Raipur Bench) 28-May-2026 -- Section : 250 69A 271B 10(26) 44AA 44AB 271A -- Gau-Trib -- Akheto Yepthomi v. Income Tax Officer, Ward 1, DimpaurITA Nos. 245 & 246/Gty/20252026 TaxPub(DT) 855 (Gau-Trib) 28-May-2026 -- Section : 33(4) 250(4) -- Raipur Bench -- Hitesh Parmar v. The Deputy Commissioner of Income Tax, Central Circle-2, Raipur (C.G.) Assessee Appeal AllowedITA No. 758/RPR/20252026 TaxPub(DT) 854 (Raipur Bench) 28-May-2026 -- Section : 142(1) -- Raipur Bench -- Jainam Builders v. The Income Tax Officer, Ward-1(2), Raipur (C.G.) Assessee Appeal AllowedITA No. 638/RPR/20252026 TaxPub(DT) 853 (Raipur Bench) 28-May-2026 -- Section : 250 -- Raipur Bench -- Rajesh Kumar Tiwari v. The Income Tax Officer-3(1), Raipur (C.G.) Assessee Appeal AllowedITA No. 631/RPR/20252026 TaxPub(DT) 852 (Raipur Bench) 28-May-2026 -- Section : 33(4) 250(4) -- Raipur Bench -- Vishal Singh v. The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.), M/s. Vishal Packaging v. The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.) Assessee Appeal AllowedITA Nos. 634 & 635/RPR/20252026 TaxPub(DT) 850 (Raipur Bench) 28-May-2026 -- Section : 143(1) 145 143(1)(a) -- Mum-Trib -- Nayana Digant Kapadia v. Income Tax Officer, 20(2)(1), Mumbai Assessee Appeal AllowedITA No. 3173/MUM/20252026 TaxPub(DT) 847 (Mum-Trib) 28-May-2026 -- Section : 250 143(3) 147 10(38) 68 69C 131 133 142(1) -- Mum-Trib -- Ketan Harilal Mehta v. Assistant Commissioner of Income-tax -32(2), Mumbai Assessee Appeal AllowedI.T.A. No. 6689/Mum/20252026 TaxPub(DT) 844 (Mum-Trib) 28-May-2026 -- Section : -- Mum-Trib -- Sunni Hanfi Mashayaki Momin Trust v. Income Tax Officer, Ward - 31(1)(1), Mumbai Assessee Appeal AllowedI.T.A. No. 7185 & 7186/Mum/20252026 TaxPub(DT) 843 (Mum-Trib) 28-May-2026 -- Section 56 Section 20 Section 54(3) Section 2(6) Section 16 Section 24(3) Rule 89(4)... 2026 TaxPub(GST) 1123 (Bom-HC) Varian Medical Systems International India Pvt. Ltd. v. Union of India & Ors. , Bom-HCWrit Petition No. 15874 of 2025 28-May-2026 -- ... 2026 TaxPub(GST) 1122 (Karn-HC) M/s Tech Desire Infra Private Limited v. The Commissioner of Commercial Taxes, Vanijya Terige Karyalaya, The Asst. Commissioner of Commercial Taxes, The Joint Commissioner of Commercial Taxes, Bengaluru , Karn-HCWrit Petition No. 13049 of 2026 (T-Res) 28-May-2026 -- Section 3 Section 74... 2026 TaxPub(GST) 1121 (AP-HC) Tata Power Renewable Energies Limited, (Formerly, Tata Power Solar Systems Limited) v. Union of India, State of Andhra Pradesh, The Deputy Commissioner ST, Kadapa , AP-HCWrit Petition No. 10314/2025 28-May-2026 -- Section 107(6) Section 49 Rule 108(1)... 2026 TaxPub(GST) 1120 (Jhar-HC) Ssukrit Forwarding Agency v. The Union of India through the Revenue Secretary, Department of Revenue, Ministry of Finance, New Delhi, State of Jharkhand, The Principal Commissioner of CGST & CX, Ranchi, The Joint Commissioner of CGST & CX (Appeals), Ranchi, The Superintendent, CGST & CX, Sahebgang , Jhar-HCW.P. (T) No. 2136 of 2026 28-May-2026 -- Section 169(1)(d)... 2026 TaxPub(GST) 1119 (AP-HC) Sri Veeranjaneya Pulverisers v. The Deputy Assistant Commissioner, The Assistant Commissioner ST, Srikalahasti & The State of Andhra Pradesh, Rep By Its Principal Secretary, Guntur & Union of India, New Delhi , AP-HCWrit Petition Nos. 7561, 7564 & 7588 of 2026 28-May-2026 -- Section 30 Section 29 Section 29(2)... 2026 TaxPub(GST) 1118 (P&H-HC) Shri Ram & Sons v. Commissioner, Central Goods & Services Tax, Ludhiana & Anr. , P&H-HCCWP - 13032 - 2026 28-May-2026 -- ... 2026 TaxPub(GST) 1117 (Bom-HC) Shree Govind Traders v. The Deputy Commissioner of State Tax & Ors. , Bom-HCWrit Petition No. 16694 of 2025 28-May-2026 -- Section 75(4) Section 74... 2026 TaxPub(GST) 1116 (P&H-HC) Parv Alloys & Metals v. Union of India & Ors. , P&H-HCCWP - 13039 - 2026 28-May-2026 -- Section 16 Rule 21(e)... 2026 TaxPub(GST) 1115 (Tel-HC) KK Metal Works v. Superintendent of Central Tax, Hyderabad , Tel-HCW.P. No. 13900 of 2026 28-May-2026 -- Section 16(4) Section 16(5) Section 39... 2026 TaxPub(GST) 1114 (AP-HC) Kameswari Agencies v. The Assistant Commissioner, The Deputy Assistant Commissioner ST, The Manager, ICICI Bank Limited, The Branch Manager, State Bank of India, Visakhapatnam & The State of Andhra Pradesh, Rep. By Its Principal Secretary Revenue (CT), Guntur & The Central Board of Indirect Taxes & Customs, Union of India, New Delhi , AP-HCWrit Petition No. 7160/2026 28-May-2026 -- Section 74(2) Section 74(10)... 2026 TaxPub(GST) 1113 (Del-HC) JBN Impex Private Limited, Brilliant Metals Private Limited, Progressive Alloys (India) Private Limited v. Additional Commissioner Adjudication CGST Delhi North & Ors., Joint Commissioner Adjudication CGST Delhi North & Ors. , Del-HCW.P. (C) Nos. 5814, 5838 & 5866/2026 & CM Appl. Nos. 28621, 28622, 28670, 28671, 28734 & 28735/2026 28-May-2026 -- Section 63 Section 70 Section 73(5)... 2026 TaxPub(GST) 1112 (Bom-HC) J.N. Lighting India LLP v. Union of India & Ors. , Bom-HCWrit Petition No. 6079 of 2024 28-May-2026 -- ... 2026 TaxPub(GST) 1111 (Tel-HC) Aurobindo Pharma Limited v. State of Telangana, Rep by its Secretary & Ors. , Tel-HCW.P. Nos. 13688, 13689, 13690, 13707, 13712, 13717, 13726, 13727, 13728, 13730, 13733, 13734, 13735, 13736, 13738, 13739, 13740, 13742, 13743, 13745, 13747, 13748, 13753, 13755, 13782 & 13786 of 2026 28-May-2026 -- Section 54 Section 16 Section 2(6)... 2026 TaxPub(GST) 1110 (Bom-HC) Apollo India Services LLP v. The State of Maharashtra & Ors. , Bom-HCWrit Petition No. 5268 of 2024 with Writ Petition No. 467 of 2026, Writ Petition No. 4423 of 2025 28-May-2026 -- Section 107(1) Section 112... 2026 TaxPub(GST) 1109 (HP-HC) Ultra Drugs Pvt. Ltd. v. Assistant Commissioner, CGST Division & Anr. , HP-HCCWP No. 485 of 2025 28-May-2026 -- Section 74 Section 169... 2026 TaxPub(GST) 1108 (MP-HC) Uday Traders v. State of Madhya Pradesh & Ors. , MP-HCWrit Petition No. 10693 of 2026 28-May-2026 -- ... 2026 TaxPub(GST) 1107 (SC) Sri Prashanth Kumar Poddaturi v. The State of Telangana, Income Tax Department, Assistant Commissioner of Income Tax & Ors. , SCSpecial Leave to Appeal (C) No(s). 12247/2026 28-May-2026 -- Section 54(3) Section 73... 2026 TaxPub(GST) 1106 (MP-HC) SNS Minerals Private Limited v. Assistant Commissioner & Ors. , MP-HCWrit Petition No. 9413 of 2023 28-May-2026 -- Section 122 Rule 100(2)... 2026 TaxPub(GST) 1105 (Pat-HC) M/s. P.T. Traders v. The Union of India through the Finance Secretary, Department of Revenue, Government of India, New Delhi., The Government of India, Ministry of Finance (Department of Revenue), through the Director, CBIC, New Delhi, The State of Bihar, The Principal Commissioner, Central GST & CX, The Assistant Commissioner, Central GST & Central Excise, The Superintendent, CGST & CX, The Deputy/Assistant Commissioner (Review), CGST & CX (Hqrs), Patna , Pat-HCCivil Writ Jurisdiction Case No. 1588 of 2026 28-May-2026 -- Section 83 Section 132(1)(b) Section 6(2)(b) Rule 159(5)... 2026 TaxPub(GST) 1104 (Karn-HC) Mr. Mohammed Kamran Proprietor of M/s. M.K. Traders v. Additional Director General, Directorate General of GST Intelligence, Bangalore Zonal Unit, Bangalore , Karn-HCWrit Petition No. 9407 of 2026 (GM-RES) 28-May-2026 -- Section 29(2)(e)... 2026 TaxPub(GST) 1103 (Del-HC) M/s. Maruti Enterprises (Through Its Proprietor Sh. Binod Singh) v. The Principal Commissioner, Delhi GST & Ors. , Del-HCW.P. (C) 5977/2026 & CM Appl. 29330/2026 28-May-2026 -- Section 107... 2026 TaxPub(GST) 1102 (J&K-HC) Manzoor Ahmad Bhat v. Union Territory of J&K & Ors. , J&K-HCWP(C) 940/2026, CM(2461/2026)