Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 03-Apr-2025 -- Section : 13(1)(c) 13(3) 12AA 11 143(3) 12AThe 11(1) -- Chd-Trib -- DCIT v. Indo Global Education Foundation Revenue Appeal DismissedITA No. 26/CHD/20202025 TaxPub(DT) 1981 (Chd-Trib) 03-Apr-2025 -- Section : 148 143(1) 133 147 148/143(3) 151 145(3) 143(3) 133(6) 143(3)/148 -- Chd-Trib -- Malkiat Agro Industries v. DCIT Assessee Appeal AllowedITA No. 485/Chd/ 20242025 TaxPub(DT) 1980 (Chd-Trib) 03-Apr-2025 -- Section : 68 143(3) 144B 133(6) 115BBE 271AAC(1) -- Ahd-Trib -- ITO v. Goodfarm Rearing Revenue Appeal DismissedITA No.1081/Ahd/20232025 TaxPub(DT) 1979 (Ahd-Trib) 03-Apr-2025 -- Section : 69A 147 144 133A 148 142(1) 44AD 131 -- Ahd-Trib -- ITO v. K. Mart Revenue Appeal DismissedITA No. 1323/Ahd/20242025 TaxPub(DT) 1977 (Ahd-Trib) 02-Apr-2025 -- Section : 139 44AB 264 263 -- Bom-HC -- TPL – HGIEPL Jt. Venture v. UOI Writ Petition (L) No. 15292 of 20242025 TaxPub(DT) 1871 (Bom-HC) 02-Apr-2025 -- Section : 250(6) 143(3) 68 133A 139(1) 115BBE 145 115B8E 1158BE -- Del-Trib -- DCIT v. SMS Trading Co. Revenue Appeal DismissedITA No. 955/Del/20242025 TaxPub(DT) 1870 (Del-Trib) 02-Apr-2025 -- Section : 250 143(3) 14A 69C 40A(2)(b) 132 133(6) 132(4) -- Del-Trib -- DCIT v. Skyline Engg. Contracts (India) (P) Ltd. Revenue Appeal Partly AllowedI.T.A. No. 2705/Del/20152025 TaxPub(DT) 1869 (Del-Trib) 02-Apr-2025 -- Section : 115JB 143(1) 147 148 143(2) 68 69C 147/148 153C 234A 194A 68-Held 37(1)of 133 -- Del-Trib -- Real Innerspring Technologies (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 647/DEL/20232025 TaxPub(DT) 1868 (Del-Trib) 02-Apr-2025 -- Section : 12A 80G 12A(1)(ac) 2(n) 12AB 80G(5) 12AA -- Pune-Trib -- Pokharna Educational Trust v. CIT(E) Assessee Appeal AllowedITA Nos. 43 and 44/PUN/20252025 TaxPub(DT) 1867 (Pune-Trib) 02-Apr-2025 -- Section : 68 40A(3) 36(1)(iii) 143(2) 40a(ia) 133(6) 40(A)(3) -- Del-Trib -- ITO v. MLR Foods (P) Ltd. Revenue Appeal DismissedITA No. 112/DEL/20212025 TaxPub(DT) 1866 (Del-Trib) 02-Apr-2025 -- Section : 143(3) 68 115BBE 234 133A 143(2) 69 69A 69/69A/69B 131 69B -- Pune-Trib -- Kolhapur Timber & Furniture Mart v. ACIT Assessee Appeal AllowedITA No. 2697/PUN/20242025 TaxPub(DT) 1865 (Pune-Trib) 02-Apr-2025 -- Section : 148 143 115JB 36 80IA 36(1) 129 147 -- Bom-HC -- IDBI Bank Ltd. v. Dy. CIT Writ Petition No. 2825 of 20222025 TaxPub(DT) 1864 (Bom-HC) 02-Apr-2025 -- Section : 143(3) 144C 90(2) 10(34) 115-0 237 90/91 43B 154 40(2) -- Del-Trib -- Ericsson India (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 1149/Del/20222025 TaxPub(DT) 1863 (Del-Trib) 02-Apr-2025 -- Section : 92CA(1) 271(1)(c) 115-O -- Del-Trib -- Denso Haryana (P) Ltd. v. Dy. CIT Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 1310/DEL/2018 and ITA No. 3228/DEL/2018, ITA No. 1713/DEL/2018 and ITA No. 2887/DEL/20182025 TaxPub(DT) 1862 (Del-Trib) 02-Apr-2025 -- Section : 69 131 153C 143(3) 23 139 143(1) 143(2) 142(1) 271D -- Del-Trib -- Anurag Arora v. Dy. CIT Assessee Appeal AllowedITA No. 537/Del/20242025 TaxPub(DT) 1861 (Del-Trib) 02-Apr-2025 -- Section : 271C 10(5) -- Agra-Trib -- Chief Manager (Admin) v. Addl. CIT Appeal AllowedITA No. 382/Agr/2024 And ITA No. 383/Agr/20242025 TaxPub(DT) 1890 (Agra-Trib) 02-Apr-2025 -- Section : 153C 143(3) 148 254 153C(1) 132 243(3) -- Del-Trib -- Bharti Sharma v. Dy. CIT Assessee Appeal AllowedITA No. 898/Del/2024 with ITA No. 939/Del/20242025 TaxPub(DT) 1889 (Del-Trib) 02-Apr-2025 -- Section : 144 147 271(1)(c) 148 34(4) -- Agra-Trib -- Anar Devi v. ITO Appeal AllowedITA No. 537/Agr/2024 and ITA No. 538/Agr/20242025 TaxPub(DT) 1888 (Agra-Trib) 02-Apr-2025 -- Section : 234E 200A -- Agra-Trib -- Sunil Manchanda v. ITO Appeal AllowedITA No. 578/Agr/2024, ITA No. 579/Agr/2024 And ITA No. 580/Agr/20242025 TaxPub(DT) 1887 (Agra-Trib) 02-Apr-2025 -- 2025 TaxPub(CL) 727 (Chhattisgarh-HC) Ravi Uppal v. Directorate of Enforcement , Chhattisgarh-HC, , CRMP No. 1961 of 2024, 2025-03-22 02-Apr-2025 -- 2025 TaxPub(CL) 726 (Del-HC) Ramesh Chandra v. Directorate of Enforcement , Del-HC, , Bail Appln. 1913/2022, 2025-03-21 02-Apr-2025 -- 2025 TaxPub(CL) 725 (SC) Akshay Gupta & Ors. v. ICICI Bank Ltd. & Ors. , SC, , Civil Appeal No. 1708 of 2023 with Civil Appeal No. 1709 of 2023 and Civil Appeal No. 2828 of 2023 and Civil Appeal No. 4336 of 2023, 2025-03-25 02-Apr-2025 -- 2025 TaxPub(CL) 724 (Del-HC) Suresh Kumari v. Registrar of Companies & Ors. , Del-HC, , W.P. (C) 1567/2024, CM Appl. 6518/2024, CM Appl. 6519/2024, CM Appl. 11517/2024, CM Appl. 11518/2024, CM Appl. 14152/2024, CM Appl. 19454/2024, CM Appl. 41270/2024, CM Appl. 43619/2024, CM Appl. 54584/2024, & CM Appl. 10556/2025, 2025-03-25 01-Apr-2025 -- Section : 143(2) 68 -- Kol-Trib -- Sunil Khaitan v. DCIT Assessee Appeal AllowedI.T.A. No. 845/Kol/20232025 TaxPub(DT) 1915 (Kol-Trib) 01-Apr-2025 -- Section : 132 143(3) 153A 69 153C 132A -- Mum-Trib -- Rajesh Jain v. DCIT Assessee Appeal AllowedITA Nos. 3842 & 3841/MUM/2023, ITA Nos. 3954, 3952, 3951 & 3950/MUM/20232025 TaxPub(DT) 1891 (Mum-Trib) 01-Apr-2025 -- Section : 147/143(3) 45(2) 2(47) 254(2) 148 143(3) 142(1) 144A 48 139 (3) 114 133(6) 14 -- Jp-Trib -- Dy. CIT v. Man Prakash Talkies (P) Ltd. Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA Nos. 406 & 407/JP/2018, C.O. Nos. 11 & 12/JP/2018 (Arising out of ITA Nos. 406 & 407/JP/2018)2025 TaxPub(DT) 1564 (Jp-Trib) 01-Apr-2025 -- Section : 69B 153C 132(4) 131 32 753A 153A 132A 292C 132(4A) 68 34 132(1) 132(1)(a) 13 -- Bang-Trib -- Hindusthan Bawa Builders v. ACIT Assessee Appeal Partly AllowedIT Appeal Nos. 268, 269, 270 & 271 (Bang.) of 20242025 TaxPub(DT) 1241 (Bang-Trib) 01-Apr-2025 -- Section : 14A -- Luck-Trib -- JIL Information Technology Ltd. v. Addl. CIT Assessee Appeal Partly AllowedIT Appeal No. 539 (Lkw.) of 20142025 TaxPub(DT) 1153 (Luck-Trib) 01-Apr-2025 -- Section : 143(3) 143(1) 133(6) 69C 68 131 132(4A) 292C -- Ahd-Trib -- Dy. CIT v. J.A. Infracon (P.) Ltd. Revenue Appeal DismissedIT Appeal No. 166 (Ahd) of 20212025 TaxPub(DT) 1148 (Ahd-Trib) 01-Apr-2025 -- Section : 143(2) -- Del-Trib -- Aalap Digital Music (P.) Ltd. v. ACIT Assessee Appeal AllowedIT Appeal No. 2034 (Delhi) of 20232025 TaxPub(DT) 1144 (Del-Trib) 01-Apr-2025 -- Section : 142(1) 143(3) 32 42 2 47 43 5 45 72 73 52 8-A -- Hyd-Trib -- Patna Bakhtiyarpur Tollway Ltd. v. ACIT Assessee Appeal DismissedIT Appeal No.182 (Hyd) of 20242025 TaxPub(DT) 911 (Hyd-Trib) 01-Apr-2025 -- Section : 250 147 144 144B 151 148A(d) 69A 151(ii) 148/148A 149 149A(c) 149A(d) 149(1) -- Raipur Bench -- Keshri Rice Industries v. Dy. CIT Assessee Appeal AllowedIT Appeal No. 410 (RPR) of 20242025 TaxPub(DT) 907 (Raipur Bench) 01-Apr-2025 -- Section : 250 143(3) 68 143(2) 55(2) 49(1) 115BBE 10) 56(2) 55(20 -- Raipur Bench -- ITO v. Inder Jaggi Appeal DismissedIT Appeal No. 230 (RPR) of 20242025 TaxPub(DT) 905 (Raipur Bench) 01-Apr-2025 -- Section : 12A 11(2) -- Bang-Trib -- Asstt. CIT(E) v. Karnataka Institute of Diabetology Revenue Appeal DismissedIT Appeal Nos. 1502 & 1503 (Bang) of 20242025 TaxPub(DT) 898 (Bang-Trib) 01-Apr-2025 -- Section : 250 143(3) 144B 68 115BBE 161 44AB -- Raipur Bench -- Ankur Bansal v. DCIT Assessee Appeal Partly AllowedIT Appeal No. 344 (RPR) of 20242025 TaxPub(DT) 897 (Raipur Bench) 01-Apr-2025 -- Section : 197 9(1)(i) -- Del-HC -- Travelport International Operations Ltd. v. Dy. CITW.P. (C) No. 7358 of 2024, CM Appl. 30722 of 20242025 TaxPub(DT) 505 (Del-HC) 01-Apr-2025 -- Section : 143(3) 147 68 148 142(1) 143(2) 131 133(6) 132(4) 143(3)/147 132(1) 260A 271(1 -- Jp-Trib -- ITO v. Amar Pratap Steels (P.) Ltd. Revenue Appeal Dismissed Assessee Appeal DismissedIT Appeal No. 173 (JPR) of 2024, CO No. 03 (JPR) of 20242025 TaxPub(DT) 499 (Jp-Trib) 01-Apr-2025 -- Section : 250 143(3) 144B 44AB) 143(2) 44AD 32 20 44AE 44AE(7) -- Raipur Bench -- Brajesh Prasad Tiwari v. ITO Assessee Appeal Partly AllowedIT Appeal No. 172 (RPR) of 20242025 TaxPub(DT) 497 (Raipur Bench) 01-Apr-2025 -- Section : 250 147/148 148 44AD 69A 143(3) -- Mum-Trib -- Imran Ibrahim Badshah v. ITO Assessee Appeal Partly AllowedIT Appeal No. 1259 (Mum) of 20242025 TaxPub(DT) 443 (Mum-Trib) 01-Apr-2025 -- Section : 143 263 132 153 153A 142 69A 246 -- AP-HC -- Venu Ramaiah v. UOIWrit Petition No. 10291 of 20242025 TaxPub(DT) 238 (AP-HC) 01-Apr-2025 -- Section : 2(24)(iv) 17(2)(iii) 40A(5) 17(2)(vi) 17(2)(iv) -- Chen-Trib -- Sharad Kumar v. DCIT Assessee Appeal AllowedIT Appeal No.1381(Chny) of 20242025 TaxPub(DT) 229 (Chen-Trib) 01-Apr-2025 -- Section : 2(15) 10 12AA -- HP-HC -- Pr. CIT v. H.P. State Environment Protection & Pollution Control BoardITA Nos. 18 & 56 of 20162025 TaxPub(DT) 147 (HP-HC) 01-Apr-2025 -- Section : 143(3) 142(1) 68 115BBE -- Chen-Trib -- Centre for Educare & Research Charitable Trust v. Asstt. CIT Assessee Appeal AllowedITA No. 2055/Chny/20242025 TaxPub(DT) 107 (Chen-Trib) 01-Apr-2025 -- Section : 147 148 47 -- Raj-HC -- Satish Chand Bothra v. ITO Petition AllowedD.B. Civil Writ Petition No. 19589/20132025 TaxPub(DT) 4 (Raj-HC) 01-Apr-2025 -- Section : 271DA 274 269ST 132 143(3) 275(1)(c) -- Del-HC -- Property Plus Realtors v. UOI & Ors.W.P. (C) No. 15716/2024 & CM Appl. 65959/20242024 TaxPub(DT) 6911 (Del-HC) 01-Apr-2025 -- Section : 271DA 274 269ST 132 143(3) 275(1)(c) -- Del-HC -- Property Plus Realtors v. UOI & Ors.W.P. (C) No. 15717/2024, CM Appl. 65962/20242024 TaxPub(DT) 6910 (Del-HC) 01-Apr-2025 -- Section : 154 24(b) 143(1) -- Del-Trib -- Hirdey Ram v. DCIT Assessee Appeal DismissedITA No. 319/Del/20222024 TaxPub(DT) 6830 (Del-Trib) 01-Apr-2025 -- Section : 260A 132 133A 158BC 143(2) -- Tel-HC -- Konda Ramesh v. Asstt. CITITTA No. 195 of 20072024 TaxPub(DT) 6826 (Tel-HC) 01-Apr-2025 -- Section : 148 143(3) 143(2) 147 40A(3) -- Mad-HC -- E2E Supply Chain Solutions Ltd. v. Dy. CIT Petition DisposedW.P. Nos. 9851 and 9856 of 2022 and W.M.P. Nos. 9563, 9566, 9569, 9572, 9573 and 9576 of 20222024 TaxPub(DT) 6789 (Mad-HC) 01-Apr-2025 -- Section : 143(1) 148 245-C(1) -- P&H-HC -- Beenu Khanna v. Asstt. CIT Application DisposedCWP-2732-20052024 TaxPub(DT) 6751 (P&H-HC) 01-Apr-2025 -- Section : 80P(2)(d) 139(4) 148A(d) 144B -- Mad-HC -- NN 571 Okkur Pacs v. Pr. CIT Petition DisposedW.P. (MD) No. 27001 of 2024 and W.M.P. (MD) Nos. 22883 and 22885 of 20242024 TaxPub(DT) 6535 (Mad-HC) 01-Apr-2025 -- Section : 143(2) 142(1) 139 12E 144B -- Del-HC -- Nutan Gehlot v. Asstt. CIT & Anr.W.P. (C) No. 13799/2024, CM Appl. 57834/2024, 57835/2024, 57836/20242024 TaxPub(DT) 6534 (Del-HC) 01-Apr-2025 -- Section : 250 5(2) 143(2) 5(2)(b) -- Kol-Trib -- Manab Chandra Ghosh v. ACIT Assessee Appeal AllowedI.T.A. No. 40/Kol/20242024 TaxPub(DT) 6505 (Kol-Trib) 01-Apr-2025 -- Section : 143(3) 271(1)(c) -- Mum-Trib -- Lalita Narendra Kothari v. ITO Assessee Appeal AllowedITA No. 1732/M/20242024 TaxPub(DT) 6498 (Mum-Trib) 01-Apr-2025 -- Section : 250 14A 143(1) 143(2) 143(3) 144B -- Mum-Trib -- Incred Holdings Ltd. v. Assessment Unit Assessee Appeal AllowedITA No. 4253/Mum/20242024 TaxPub(DT) 6477 (Mum-Trib) 01-Apr-2025 -- Section : 260A 143 43B 143(1) 139(1) 246A(1)(a) 28 43B(a) -- Chhattisgarh-HC -- Grand Motors v. ITO Appeal AllowedTAXC No. 207 of 20242024 TaxPub(DT) 6469 (Chhattisgarh-HC) 01-Apr-2025 -- Section : 263 115JB 68 115BBE 234B -- Bang-Trib -- Cisco Systems India (P) Ltd. v. PCIT Assessee Appeal AllowedITA No. 930/Bang/20242024 TaxPub(DT) 6449 (Bang-Trib) 01-Apr-2025 -- Section : 68 142(1) 258BA -- Del-Trib -- BL & Sons Jewellers v. ITO Assessee Appeal AllowedITA No. 3142/DEL/20232024 TaxPub(DT) 6439 (Del-Trib) 01-Apr-2025 -- Section : 250 143(1) 143(2) 50C 54F 54F(4) -- Kol-Trib -- Alok Kumar Chamria (HUF) v. ITO Assessee Appeal AllowedI.T.A. No. 1487/Kol/20242024 TaxPub(DT) 6426 (Kol-Trib) 01-Apr-2025 -- Section : 54F 54F(4) 45 139 54F(1) -- Var-Trib -- Vikesh Garg v. DC-ACIT Assessee Appeal AllowedITA No. 13/VNS/20242024 TaxPub(DT) 6380 (Var-Trib) 01-Apr-2025 -- Section : 147 148 143(3) -- Pat-HC -- Bihar Police Building Construction Corpn. (P) Ltd. v. Pr. Chief CIT Petition DismissedCivil Writ Jurisdiction Case No. 1198 of 20232024 TaxPub(DT) 6034 (Pat-HC) 01-Apr-2025 -- Section : 148 148A(d) 144B 68 115BBE 147 -- Del-Trib -- AVA Resources (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 3401/Del/20242024 TaxPub(DT) 6031 (Del-Trib) 01-Apr-2025 -- Section : 68 132(4) -- Mad-HC -- Aalam Gold & Diamonds (P) Ltd. v. Dy. Commr./Asstt. CIT Petition DisposedW.P. No. 17280 of 2024 and W.M.P. Nos. 19069, 19071 and 36069 of 20242024 TaxPub(DT) 5999 (Mad-HC) 01-Apr-2025 -- Section : 14A -- Del-HC -- Pr. CIT v. Sahara India Financial Corpn. Ltd.ITA 527/2024 & CM Appl. 60995/2024, CM Appl. 60996/20242024 TaxPub(DT) 5896 (Del-HC) 01-Apr-2025 -- Section : -- Mad-HC -- Real Link Engineering India (P) Ltd. v. Pr. CITW.P. No. 10018 of 2023 and W.M.P. Nos. 10066 & 10067 of 20232024 TaxPub(DT) 5892 (Mad-HC) 01-Apr-2025 -- Section : 147 144 54 148 -- Mad-HC -- Punniakotti v. ITOW.P. No. 26223 of 2024 and W.M.P. Nos. 28652 of 20242024 TaxPub(DT) 5865 (Mad-HC) 01-Apr-2025 -- Section : 263 143(3) 30(6) -- Guj-HC -- Jyoti Power Corpn. (P) Ltd. v. Pr. CIT Petition AllowedR/Special Civil Application No. 4057 of 20222024 TaxPub(DT) 5831 (Guj-HC) 01-Apr-2025 -- Section : 260A 143(3) 43B 36(1)(va) 2(24)(x) -- Raj-HC -- Pr. CIT v. Rajasthan Rajya Vidyut Utpadan Nigam Ltd. Appeal DisposedD.B. Income Tax Appeal No. 329/20182024 TaxPub(DT) 5706 (Raj-HC) 01-Apr-2025 -- Section : 148 149 151A 148A(b) 149(1) 148A(d) -- Bom-HC -- Pratiksha Vipul Badani v. UOI & Ors. Petition DisposedWrit Petition No. 4162 of 20222024 TaxPub(DT) 5699 (Bom-HC) 01-Apr-2025 -- Section : 250(6) 143(3) -- Del-HC -- Clix Capital Services (P) Ltd. v. Dy. CIT & Anr.W.P. (C) No. 11054/20202024 TaxPub(DT) 5652 (Del-HC) 01-Apr-2025 -- Section : 143(3) 250 -- Coch-Trib -- Abdul Rahiman Thirikoide Chellan Maruthoni House v. ITO Assessee Appeal DismissedITA No. 90/Coch/20232024 TaxPub(DT) 5599 (Coch-Trib) 01-Apr-2025 -- Section : 263 143(3) 142(1) 11UA -- Chen-Trib -- Go Fashion (India) Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 939/Chny/20242024 TaxPub(DT) 5586 (Chen-Trib) 01-Apr-2025 -- Section : 69 142(1) 133(6) 131 69A 144 115BBE -- Pune-Trib -- Rajshri Vishnu Wagh v. ITO Assessee Appeal AllowedITA No. 1105/PUN/20242024 TaxPub(DT) 5552 (Pune-Trib) 01-Apr-2025 -- Section : 80DD 147/148 271(1)(c) 143(1) 143(3) 273 -- Jp-Trib -- Shardul Singh v. ITO Assessee Appeal AllowedITA No. 1061/JP/20242024 TaxPub(DT) 5455 (Jp-Trib) 01-Apr-2025 -- Section : 148 148A(b) 148A(d) 151A 144B 147 151A(2) -- Bom-HC -- Pooja Vaibhav Shah v. Asstt. CIT Petition DisposedWrit Petition No. 4231 of 20222024 TaxPub(DT) 5439 (Bom-HC) 01-Apr-2025 -- Section : 250 143(3) 271(1)(c) 274 -- Kol-Trib -- Echo Entertainment (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 1469/KOL/20232024 TaxPub(DT) 5408 (Kol-Trib) 01-Apr-2025 -- Section : 68 10(38) 133A -- Mum-Trib -- Dy. CIT v. Nisha Shantaram Pokle Revenue Appeal DismissedI.T.A. No. 2546/Mum/20232024 TaxPub(DT) 4392 (Mum-Trib) 29-Mar-2025 -- Section : 148 69A 139(1) 143(3) -- Mum-Trib -- Asstt. CIT v. Viacom18 Media (P) Ltd. Appeal DismissedITA No. 5670/Mum/2024, Cross Objection No. 8/Mum/2025 (Arising out of ITA No. 5670/Mum/2024)2025 TaxPub(DT) 1738 (Mum-Trib) 29-Mar-2025 -- Section : 260-A 143 158- 132 143/148 234A 158-BC 263 139 139(1) -- All-HC -- Umang Agarwal v. CIT & Anr.Income Tax Appeal No. 86 of 20152025 TaxPub(DT) 1737 (All-HC) 29-Mar-2025 -- Section : 143(3)/147 250 148(2) 147/143(3) 68 -- Kol-Trib -- Stratus Commodities (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 1952/Kol/20242025 TaxPub(DT) 1736 (Kol-Trib) 29-Mar-2025 -- Section : 143(1) 43B 40A(7) 43B(b) 40(A)(7) 115JB 40A(7)(b) 40A(1) 40A(7)(a) 40A(9) 36 -- Mad-HC -- Sanmar Speciality Chemicals Ltd. v. Asstt. CIT Appeal AllowedT.C. (A). No. 493 of 20132025 TaxPub(DT) 1735 (Mad-HC) 29-Mar-2025 -- Section : 272A(1)(d) 142(1) 69A 68 -- Ahd-Trib -- Mansukhlal Ratanshi Radia v. Asstt. CIT Assessee Appeal AllowedI.T.A. No. 911/Ahd/20232025 TaxPub(DT) 1734 (Ahd-Trib) 29-Mar-2025 -- Section : 263 143(3) 144B 54F 2(47) 1448 45 -- Mum-Trib -- Jasmine Bhaskar Shah v. Pr. CIT Assessee Appeal AllowedITA No. 997/Mum/20252025 TaxPub(DT) 1733 (Mum-Trib) 29-Mar-2025 -- Section : 263 115JB 142(1) 143(3) 48 37(1) 43A 94(7) 73 43(5) 263(1) -- Kol-Trib -- Graphite India Ltd. v. PCIT Assessee Appeal AllowedI.T.A. No. 1014/Kol/20192025 TaxPub(DT) 1732 (Kol-Trib) 29-Mar-2025 -- Section : 142 148 115JB 143 10AA 10A/10AA 147 151 -- Bom-HC -- Genesys International Corp. Ltd. v. Asstt. CITWrit Petition No. 2845 of 20222025 TaxPub(DT) 1731 (Bom-HC) 29-Mar-2025 -- Section : 143(2) 148 147 143(3) -- Kol-Trib -- Frontier Warehousing (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 1795/KOL/20242025 TaxPub(DT) 1730 (Kol-Trib) 29-Mar-2025 -- Section : 144 68 -- Mum-Trib -- ITO v. Farhat Yusuf Shaikh Appeal Partly AllowedITA No. 770/Mum/20252025 TaxPub(DT) 1729 (Mum-Trib) 29-Mar-2025 -- ... 2025 TaxPub(GST) 872 (All-HC) Vinayak Motors v. State of U.P. & Anr. , All-HCWrit Tax No. 1205 of 2025 29-Mar-2025 -- Section 30 Section 29 Section 25 Rule 22 Rule (2A) Rule 21 Rule 22(1)... 2025 TaxPub(GST) 871 (All-HC) UPS SCS India (P) Ltd. v. Addl. Commr. Grade 2 & Anr. , All-HCWrit Tax No. 996 of 2024 29-Mar-2025 -- Section 74 Section 75 Section 49 Section 41 Section 39 Section 50 Section 73 Section 132 Section 16 Section 31 Section 34 Section 37 Rule 36 Rule 54... 2025 TaxPub(GST) 870 (All-HC) Solvi Enterprises v. Addl. Commr. Grade 2 & Ors. , All-HCWrit Tax Nos. 1287 of 2024, 1285 of 2024, 1288 of 2024, 1289 of 2024, 1282 of 2024 29-Mar-2025 -- Section 73 Section 128 Section 73(9)... 2025 TaxPub(GST) 869 (Karn-HC) Shiva Enterprises v. State of Karnataka , Karn-HCWrit Petition No. 258 of 2025 (T-RES) 29-Mar-2025 -- ... 2025 TaxPub(GST) 868 (Bom-HC) Sabre Travel Network (India) (P) Ltd. v. UOI & Anr. , Bom-HCWrit Petition No. 848 of 2025 29-Mar-2025 -- Section 132(1) Section 132(5) Section 17 Section 69... 2025 TaxPub(GST) 867 (Pat-HC) Prem Sundar Chaudhary v. UOI , Pat-HCCriminal Miscellaneous No. 88214 of 2024 29-Mar-2025 -- ... 2025 TaxPub(GST) 866 (Del-HC) Neelgiri Machinery v. Commr. of Delhi GST & Ors. , Del-HCW.P. (C) 13727/2024 & CM Appl. 57468/2024, W.P. (C) 13752/2024 & CM Appl. 57567/2024 29-Mar-2025 -- Rule 21A Rule 21(a)-person... 2025 TaxPub(GST) 865 (Del-HC) Mansura Brush Works v. Commr. of Delhi GST & Ors. , Del-HCW.P. (C) 3163/2025 29-Mar-2025 -- Section 73 Section 6(2)(b) Section 4 Section 128A Rule 6... 2025 TaxPub(GST) 864 (Karn-HC) Fortune Healthcare Services v. Asstt. CCT , Karn-HCWrit Petition No. 30042 of 2024 (T-RES) 29-Mar-2025 -- Section 73... 2025 TaxPub(GST) 863 (All-HC) Fair Deal Cars (P) Ltd. v. Dy. Commr. & Ors. , All-HCWrit Tax No. 1169 of 2025 29-Mar-2025 -- Section 73(9) Section 107... 2025 TaxPub(GST) 498 (Ker-HC) Vikas A. Shah v. STO , Ker-HCW.P. (C) No. 18332 of 2024 29-Mar-2025 -- Section 110 Section 112 Section 107 Section 6(2)(b)... 2025 TaxPub(GST) 438 (Cal-HC) Anis Patel v. Asstt. CST , Cal-HCWPA No. 12883 of 2024 29-Mar-2025 -- ... 2025 TaxPub(GST) 431 (Pat-HC) Sanjay Kumar v. UOI , Pat-HCCivil Writ Jurisdiction Case No. 7993 of 2024 29-Mar-2025 -- Section 161... 2025 TaxPub(GST) 380 (Mad-HC) Westart Communication India (P) Ltd. v. Dy. STO , Mad-HCW.P. No. 33443 of 2024 and W.M.P. Nos. 36224 and 36225 of 2024 29-Mar-2025 -- ... 2025 TaxPub(GST) 379 (SC) Venus Stampings (P) Ltd. & Anr. v. Commr. of CGST , SCSpecial Leave to Appeal (C) No(s). 146/2025 29-Mar-2025 -- Section 6 Rule 21... 2025 TaxPub(GST) 377 (Del-HC) Unity Traders v. Govt of NCT of Delhi , Del-HCW.P. (C) No. 15847/2024 & CM Appl. 66541/2024 (Stay) 29-Mar-2025 -- ... 2025 TaxPub(GST) 376 (Mad-HC) SS Enterprises Electricals v. STO , Mad-HCW.P. No. 35767 of 2024 and WMP Nos. 38637 and 38639 of 2024 29-Mar-2025 -- ... 2025 TaxPub(GST) 375 (Mad-HC) Sri Vigneshwara Batteries v. Asstt. CST & Anr. , Mad-HCW.P. No. 34987 of 2024 and W.M.P. Nos. 37939 and 37940 of 2024 29-Mar-2025 -- ... 2025 TaxPub(GST) 374 (Mad-HC) Renga Steels v. Asstt. CST , Mad-HCWP No. 38527 of 2024 and W.M.P. No. 41737 and 41738 of 2024 29-Mar-2025 -- ... 2025 TaxPub(GST) 373 (Mad-HC) Padma Constructions v. Dy. CTO , Mad-HCW.P. No. 37630 of 2024 and W.M.P. Nos. 40669 and 40671 of 2024 29-Mar-2025 -- Section 17(5) Section 17(1)(2) Section 162(2)(c)... 2025 TaxPub(GST) 372 (Mad-HC) Pandian Stores Super Market v. Dy. STO , Mad-HCW.P. No. 36661 of 2024 and WMP Nos. 39559 and 39560 of 2024 29-Mar-2025 -- Section 16(2)(d) Section 16(2)(b)... 2025 TaxPub(GST) 370 (Mad-HC) Ramco Cements Ltd. v. Dy. CST , Mad-HCW.P. No. 35658 of 2024 and W.M.P. Nos. 38514 and 38515 of 2024 29-Mar-2025 -- Section 13... 2025 TaxPub(GST) 367 (Karn-HC) Sweet Home Constructions v. Govt. of Karnataka , Karn-HCWrit Petition No. 107688 of 2024 (GM-RES) 29-Mar-2025 -- Section 174(2)... 2025 TaxPub(GST) 365 (P&H-HC) Super Tech Forgings (India) (P) Ltd. v. State of Punjab & Ors. , P&H-HCCWP-34954-2024 29-Mar-2025 -- ... 2025 TaxPub(GST) 364 (AP-HC) Sunrise Marine Services v. Asstt. CST & Ors. , AP-HCWrit Petition No. 1345/2025 29-Mar-2025 -- Section 50 Section 122 Section 74 Section 125 Section 47 Section 79 Section 44 Section 37 Section 73 Section 132 Section 73(1) Section 78 Section 73(3) Section 39 Rule 61... 2025 TaxPub(GST) 363 (AP-HC) Sriba Nirman Company v. Commr. (Appeals) , AP-HCW.P. No. 25826 of 2023 29-Mar-2025 -- Section 109 Section 54 Section 168 Section 50 Section 4 Section 112 Section 168(1) Rule 89(5)... 2025 TaxPub(GST) 360 (Mad-HC) Sri Cheran Synthetics India (P) Ltd. v. UOI , Mad-HCW.P. No. 13624 of 2021 29-Mar-2025 -- Section 29(2)... 2025 TaxPub(GST) 359 (Mad-HC) Sree Venkateswara Medical v. CTO , Mad-HCW.P. (MD). No. 31512 of 2024 and W.P. (MD) Nos. 26392 and 26393 of 2024 29-Mar-2025 -- Rule 26(3)... 2025 TaxPub(GST) 358 (Tel-HC) Sree Krishna Automotives v. Dy. CST , Tel-HCWrit Petition No. 34391 of 2024 29-Mar-2025 -- Rule 23... 2025 TaxPub(GST) 357 (Ori-HC) Shukru Turuk v. CCT & GST , Ori-HCW.P. (C) No. 33074 of 2024 29-Mar-2025 -- ... 2025 TaxPub(GST) 356 (Guj-HC) Shreeji Rubtech (P) Ltd. v. UOI & Ors. , Guj-HCR/Special Civil Application No. 7984 of 2024 29-Mar-2025 -- Section 75 Section 75(4) Section 73... 2025 TaxPub(GST) 355 (Cal-HC) Shailesh Kumar Jaiswal v. Jt. CST , Cal-HCWPA 27582 of 2024 29-Mar-2025 -- Section 30 Section 30(2)... 2025 TaxPub(GST) 354 (Uttarakhand-HC) Shailendra Singh Bohra v. Commr. of State GST Commissionerate & Anr. , Uttarakhand-HCWrit Petition Misc. Single No. 2978 of 2024 29-Mar-2025 -- ... 2025 TaxPub(GST) 351 (Ori-HC) Sahu Communication v. Chief CCT & GST , Ori-HCW.P. (C) No. 30308 of 2024 29-Mar-2025 -- Section 122 Section 3 Section 5 Section 73/74 Section 127 Section 62 Section 64 Section 74 Section 130 Section 74(11) Section 2(107) Section 2(94) Section 74(10) Section 74(9) Section 20 Section 2(84)... 2025 TaxPub(GST) 350 (Guj-HC) S. Kushalchand International (P) Ltd. & Anr. v. Addl. Director, Directorate General of GST Intelligence & Anr. , Guj-HCR/Special Civil Application No. 15904 of 2023 with R/Special Civil Application No. 15906 of 2023 with R/Special Civil Application No. 15924 of 2023 29-Mar-2025 -- Section 140 Section 142 Section 140(1) Rule 117... 2025 TaxPub(GST) 348 (Guj-HC) Rohan Dyes & Intemediates Ltd. v. UOI & Ors. , Guj-HCR/Special Civil Application No. 11426 of 2023 29-Mar-2025 -- Section 30(2)... 2025 TaxPub(GST) 345 (Uttarakhand-HC) Rakesh Kumar v. STO , Uttarakhand-HCWrit Petition (M/S) No. 3283 of 2024 29-Mar-2025 -- Section 73... 2025 TaxPub(GST) 342 (All-HC) National Gas Service v. State of U.P. & Ors. , All-HCWrit Tax No. 2409 of 2024 29-Mar-2025 -- Section 130 Section 129 Rule 138 Rule 55 Rule 138(14)... 2025 TaxPub(GST) 341 (Mad-HC) Mukti Gold (P) Ltd. v. STO , Mad-HCW.P. No. 23047 of 2024 and W.M.P. Nos. 35135 & 35136 of 2024 29-Mar-2025 -- Section 16(2)... 2025 TaxPub(GST) 340 (Mad-HC) Chinnadurai Saravanan v. Dy. STO , Mad-HCW.P. No. 376 of 2025 and W.M.P. Nos. 421 and 422 of 2024 29-Mar-2025 -- Section 73 Section 107 Rule 36(4)... 2025 TaxPub(GST) 338 (Cal-HC) Pioneer Cooperative Car Parking Servicing & Constructions Society Ltd. v. UOI & Ors. , Cal-HCFMA/135/2025, IA No. CAN/1/2024 29-Mar-2025 -- Section 5 Section 129 Rule 55... 2025 TaxPub(GST) 336 (Cal-HC) Mohd. Shamasher v. State of West Bengal & Ors. , Cal-HCM.A.T. 108 of 2024 with CAN 1 of 2024 with CAN 2 of 2024 29-Mar-2025 -- Section 154... 2025 TaxPub(GST) 334 (Ori-HC) Maa Sarala Fly Ash Bricks v. CCT & GST , Ori-HCW.P. (C) No. 1061 of 2025 29-Mar-2025 -- Section 73 Section 73(1) Section 17(5) Section 17(5)(d)... 2025 TaxPub(GST) 332 (Ker-HC) Lulu International Shopping Malls (P) Ltd. v. Jt. Commr. , Ker-HCWP (C) No. 41483 of 2024 29-Mar-2025 -- Section 74... 2025 TaxPub(GST) 331 (Ker-HC) KE Agro Products (P) Ltd. v. Jt. CST , Ker-HCWP(C) No. 3013 of 2025 29-Mar-2025 -- Section 16 Section 7 Section 9... 2025 TaxPub(GST) 330 (Guj-HC) Kabir Instrument & Technology v. UOI & Ors. , Guj-HCR/Special Civil Application No. 13526 of 2024 29-Mar-2025 -- Section 129 Section 68 Section 20 Section (3) Rule 138A... 2025 TaxPub(GST) 329 (Cal-HC) Gurbux Singh Gupta v. State of West Bengal & Ors. , Cal-HCWPA No. 1219 of 2023 29-Mar-2025 -- ... 2025 TaxPub(GST) 327 (SC) Graphite India Ltd. v. State of Bihar & Ors. , SCSpecial Leave Petition (Civil) Diary No(s). 50988/2024 29-Mar-2025 -- Section 528 Section 482... 2025 TaxPub(GST) 326 (Del-HC) Gorav Gupta v. Directorate General of GST Intelligence (DGGI) , Del-HCCrl. M.C. 213/2025 29-Mar-2025 -- Section 73... 2025 TaxPub(GST) 325 (Karn-HC) Gopi Chand v. Dy. CCT , Karn-HCWrit Petition No. 35993 of 2024 (T-RES) 29-Mar-2025 -- Section 140 Section 39 Section 140(1) Section 10 Section 136 Section 66B Section 54(3)(ii) Rule 86B Rule 17 Rule 61 Rule 87 Rule 117 Rule 60(1)... 2025 TaxPub(GST) 322 (Mad-HC) Dell International Services India (P) Ltd. v. UOI , Mad-HCW.P. No. 1924 of 2021 29-Mar-2025 -- Section 107... 2025 TaxPub(GST) 319 (Cal-HC) C.P. George & Anr. v. State of West Bengal & Ors. , Cal-HCW.P.A. 70 of 2025 29-Mar-2025 -- ... 2025 TaxPub(GST) 317 (Mad-HC) Blasto Metal Spray Processors v. Superintendent of GST & CE , Mad-HCW.P. No. 39662 of 2024 and W.M.P. Nos. 42951and 42953 of 2024 27-Mar-2025 -- Section : -- SC -- ITO v. Aditya Institute of Technology and Management & Ors. Application DisposedSpecial Leave Petition (Criminal) Diary No(s). 61077/20242025 TaxPub(DT) 1077 (SC) 27-Mar-2025 -- Section : -- SC -- Asstt. CIT & Ors. v. BSIFS (P) Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No. 59843/20242025 TaxPub(DT) 990 (SC) 27-Mar-2025 -- Section : -- SC -- ITO v. DXN Herbal Manufacturing (India) (P) Ltd. Application DisposedSpecial Leave to Appeal (C) No. 4047/20192025 TaxPub(DT) 883 (SC) 27-Mar-2025 -- Section : -- SC -- ITO v. Hemanshu Ramniklal Shah Application DisposedSpecial Leave Petition (Civil) Diary No(s). 55816/20242025 TaxPub(DT) 882 (SC) 27-Mar-2025 -- Section : -- SC -- Authority for Advance Rulings (Income Tax) & Ors. v. Tiger Global International II HoldingsSpecial Leave Petition (Civil) Diary No. 1251/20252025 TaxPub(DT) 876 (SC) 27-Mar-2025 -- Section : 191 193 201 201(1A) 201(14) 133B(2) 194A 2(28A) 2(28B) 201(1) 194A/193 193/194A -- Mum-Trib -- Piramal Capital & Housing Finance Ltd. v. Asstt. CIT Assessee Appeal AllowedIT Appeal Nos. 2345, 2347, 2348 & 2351 (Mum) of 20242025 TaxPub(DT) 220 (Mum-Trib) 27-Mar-2025 -- Section : 282 142(1) -- Mad-HC -- Parvathi Ganesh v. Assessment Unit Petition DisposedWrit Petition Nos. 30479 & 30484 of 2023, W.M.P. Nos. 30106 of 2023 and Ors.2025 TaxPub(DT) 218 (Mad-HC) 27-Mar-2025 -- Section : 147 144 144B 69 143(2) 151 148 115BBE 151(ii) 148A(d) 139 132 132A 133A 153A -- Raipur Bench -- Manoj Rajput v. Dy. CIT Assessee Appeal AllowedIT Appeal No. 360 (Rpr) of 20232025 TaxPub(DT) 213 (Raipur Bench) 27-Mar-2025 -- Section : 147 263 40(a)(ia) 143(3) 148 144B 40a(ia) 194C 251 263(1) 54 54F -- Chen-Trib -- Krishnan Saravanan v. Pr. CIT Assessee Appeal AllowedIT Appeal No.1523 (Chny) of 20242025 TaxPub(DT) 211 (Chen-Trib) 27-Mar-2025 -- Section : 250 147/143(3) 148 144 143(2) 69A 147/148 -- Asr-Trib -- Joginder Kaur v. ITO Assessee Appeal AllowedIT Appeal No. 329 (Asr.) of 20232025 TaxPub(DT) 208 (Asr-Trib)