Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 24-Jun-2025 -- Section 75... 2025 TaxPub(GST) 1887 (Uttarakhand-HC) Sai Vishwas Polymers v. Dy. Commr. & Anr. , Uttarakhand-HCWrit Petition (M/B) No. 316 of 2025 24-Jun-2025 -- Section 70 Section 74(5) Section 67... 2025 TaxPub(GST) 1886 (HP-HC) Shivalik International v. Jt. CST & Excise-Cum-Proper Officer & Ors. , HP-HCCWP No. 7606 of 2025 24-Jun-2025 -- ... 2025 TaxPub(GST) 1885 (SC) Sanjay Jain v. UOI & Anr. , SCS.L.P. (Crl) No(s). 8756/2025 24-Jun-2025 -- Section 16 Section 107 Section 73... 2025 TaxPub(GST) 1884 (Karn-HC) R.S. Enterprises v. Asstt. CCT , Karn-HCWrit Petition No. 103311 of 2025 (T-RES) 24-Jun-2025 -- Section 107(1)... 2025 TaxPub(GST) 1883 (J&K-HC) Paramjeet Singh v. Union Territory of J & K & Ors. , J&K-HCWP(C) No. 1350/2025 24-Jun-2025 -- ... 2025 TaxPub(GST) 1882 (All-HC) NTT Cloud Voice & Communications India (P) Ltd. v. State of U.P. & Anr. , All-HCWrit Tax No. 2793 of 2025 24-Jun-2025 -- Section 169 Section 169(1)... 2025 TaxPub(GST) 1881 (Mad-HC) KAY ARR Engineering Agency v. STO , Mad-HCW.P. No. 16843 of 2025 & W.M.P. Nos. 19098 & 19110 of 2025 24-Jun-2025 -- ... 2025 TaxPub(GST) 1880 (Mad-HC) Hitech CNC Engineering v. Dy. CCT (FAC) & Ors. , Mad-HCW.P. No. 16902 of 2025 and W.M.P. No. 19177 of 2025 24-Jun-2025 -- Section 16(2)... 2025 TaxPub(GST) 1879 (HP-HC) Himalaya Communication (P) Ltd. v. UOI & Ors. , HP-HCCWP No. 8809 of 2025 24-Jun-2025 -- Section 39(1) Section 29(2)(c) Section 73 Section 44 Rule 22 Rule 20 Rule 21A) Rule (1)... 2025 TaxPub(GST) 1878 (Gau-HC) Dilip Sharma v. UOI , Gau-HCWP(C)/3105/2025 24-Jun-2025 -- Section 73... 2025 TaxPub(GST) 1877 (Ori-HC) D.R. Patnaik v. Commr. of GST & CE , Ori-HCW.P. (C) No. 14904 of 2025 24-Jun-2025 -- Section 2(119) Section 3 Rule 35... 2025 TaxPub(GST) 1876 (Mad-HC) D. Hamsa Sundaramoorthy v. Managing Director, Tamilnadu Housing Board , Mad-HCW.P. Nos. 33993, 34858, 25244, 24555, 24558, 24560, 24563, 24573, 25233, 25239 and 24568 of 2024; 4042, 4203, 9196, 3040, 3050, 3052, 3055, 3058, 3060, 3064, 3066, 3074, 3078, 3124, 3403, 3404, 3413, 3416, 4026, 4027, 4037, 4702, 4800, 4808, 9199, 3 24-Jun-2025 -- ... 2025 TaxPub(GST) 1875 (Ker-HC) C.P. Sangeeth v. Registrar, Sree Sankaracharya University of Sanskrit , Ker-HCWA No. 503 of 2023 24-Jun-2025 -- ... 2025 TaxPub(GST) 1874 (Gau-HC) Assam Auto Spares v. State of Assam , Gau-HCWP(C)/1918/2024 24-Jun-2025 -- Section 483 Section 69... 2025 TaxPub(GST) 1873 (Guj-HC) Akash Parshottambhai Patel v. State of Gujarat & Anr. , Guj-HCR/Criminal Misc. Application ( For Regular Bail - Before Chargesheet ) No. 10733 of 2025 24-Jun-2025 -- Section : 36 28- 37 57 56 10(33) 14A 147 154 143 142 -- P&H-HC -- Panchsheel Textile Manufacturing & Trading Co. (P) Ltd. v. CIT(A) Application DisposedITA-109-2007 (O&M), ITA-110-2007 (O&M), ITA-111-2007 (O&M)2025 TaxPub(DT) 3534 (P&H-HC) 24-Jun-2025 -- Section : 270A 270A(7) 270A(8) (8) 143 148 115JB 92D 271AAB 270A(6) 270A(3) 270A(1) 270A -- Agra-Trib -- Tasavver Husain v. ACIT Assessee Appeal AllowedITA Nos. 95 and 96/Agr/20232025 TaxPub(DT) 3523 (Agra-Trib) 24-Jun-2025 -- Section : 43B(f) 37(1) 143(3) 92CA(3) 271(1)(c) 28 10A 92CA(1) 92D 271(1)(C) -- Del-Trib -- Motorola Solutions India (P) Ltd. v. ACIT Assessee Appeal Partly Allowed Revenue Appeal DismissedITA No. 4789/DEL/2014 and ITA No. 3641/DEL/2015 and ITA No. 3646/DEL/20152025 TaxPub(DT) 3521 (Del-Trib) 24-Jun-2025 -- Section : 143(3) 144C(5) 92CA(1) 92CA(3) 144C(1) 92B 270A 92B(1) -- Ahd-Trib -- Milacron India (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 2201/Ahd/20242025 TaxPub(DT) 3520 (Ahd-Trib) 24-Jun-2025 -- Section : 143(3) 144C(13) 144C(5) 92CA -- Hyd-Trib -- Mane India (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 686/Hyd/20242025 TaxPub(DT) 3515 (Hyd-Trib) 24-Jun-2025 -- Section : 143(3) 263 56(2) 131 -- Mum-Trib -- Madhurima International (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 4430/MUM/20242025 TaxPub(DT) 3511 (Mum-Trib) 24-Jun-2025 -- Section : 250 271(1)(c) 143(3) 254 153A 142(1) -- Mum-Trib -- Kamini Krishna Kotak v. ITO Assessee Appeal AllowedITA No. 6602/Mum/2024, ITA No. 6610/Mum/2024 and ITA No. 6640/MUM/20242025 TaxPub(DT) 3497 (Mum-Trib) 24-Jun-2025 -- Section : 143(3) 144C(13) 40(a)(ia) 37 92CA 145(2) 40(a)(i) -- Chen-Trib -- International Seaport Dredging (P) Ltd. v. DCIT/JCIT Assessee Appeal Partly AllowedITA No. 72/Chny/2018, IT (TP)A No. 35/Chny/2018 and IT (TP)A No. 87/Chny/20192025 TaxPub(DT) 3492 (Chen-Trib) 24-Jun-2025 -- Section : 250 143(3) 144C(3) 92D 271(1)(c) 274 144C(1) 92C 92CA(3) -- Mum-Trib -- Here Solutions India (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedI.T.A. No. 5918/Mum/20242025 TaxPub(DT) 3485 (Mum-Trib) 24-Jun-2025 -- Section : 250 147 43CA 143(3) 148 50C 132 113 154 50C(1) -- Mum-Trib -- Gaurav Investments v. DCIT Assessee Appeal AllowedI.T.A. No. 5184/Mum/20242025 TaxPub(DT) 3473 (Mum-Trib) 24-Jun-2025 -- Section : 80IA 250(1) 80IA(4) 80IA(2) 80IA(4)(i) 80IA(4A) 80IA(c) 80IA(13) 44 143(1) -- Chen-Trib -- Dy. CIT v. RPP Infra Projects Ltd. Revenue Appeal DismissedI.T.A. Nos. 333, 334, 335/Chny/2021 and ITA No. 847/Chny/20222025 TaxPub(DT) 3463 (Chen-Trib) 24-Jun-2025 -- Section : 144 144C(3) 144B 143(2) 92B(2) 92CA(1) 144C(1) 115VG 115VE 115VA 28 92F) 92(1) -- Mum-Trib -- Essar Shipping Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 4440/Mum/20242025 TaxPub(DT) 3457 (Mum-Trib) 24-Jun-2025 -- Section : 250 143(3) 145(3) 69A 68 285BA 115BBE -- Del-Trib -- DCIT v. MGV Jain Jewellers (P) Ltd. Revenue Appeal DismissedITA No. 112/Del/20232025 TaxPub(DT) 3453 (Del-Trib) 24-Jun-2025 -- Section : 250 35(2AB) 40A(2)(b) 37(1) 35(1) 35(2)(AB) (3) 35(1)(i) 10A(2)(b) -- Ahd-Trib -- CREST Speciality Resins (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedI.T.A. Nos. 1583&1585/Ahd/20242025 TaxPub(DT) 3451 (Ahd-Trib) 24-Jun-2025 -- Section : 148 143 37 147 34 151 139 26 -- Del-HC -- CNB Finwiz Ltd. v. DCIT Appeal AllowedW.P. (C) No. 14082/20182025 TaxPub(DT) 3448 (Del-HC) 24-Jun-2025 -- Section : 250 143(3) 263 270A 45 50D 143(1) 143(2) 142(1) -- Mum-Trib -- Asstt. CIT v. Bombay Footwear (P) Ltd.ITA No. 94/MUM/2024, C.O. No. 139/MUM/20242025 TaxPub(DT) 3433 (Mum-Trib) 24-Jun-2025 -- Section : 260A 92CA 92CA(INR) 143(3) 144C 92-D -- Del-HC -- American Express Banking Corpn. v. Asstt. DIT Appeal DismissedITA No. 5/20252025 TaxPub(DT) 3416 (Del-HC) 24-Jun-2025 -- Section : 143(3) 144C(13) 153(1) 153(4) 92CA(1) 144C(1) 92CA(3) 143(3)read 143(2) 142(1) 9 -- Chen-Trib -- 20 Cube Logistics Solutions (P) Ltd. v. Dy. CIT Assessee Appeal AllowedIT(TP)A No. 140/CHNY/20242025 TaxPub(DT) 3409 (Chen-Trib) 24-Jun-2025 -- Section : 147 144 144/147 274 271(1)(c) 139(1) 148 142(1) 271F -69A 44AA 69A 56(2)(vi) -- Jp-Trib -- Vinod Kumar Chugh v. ITO Assessee Appeal AllowedITA No. 207/JP/20252025 TaxPub(DT) 3394 (Jp-Trib) 24-Jun-2025 -- Section : 250(6) 115BAC 139(1) 143(1) 8018 119 139(5) -- Asr-Trib -- Veena Khindri v. ADIT Assessee Appeal AllowedITA No. 443/Asr/20242025 TaxPub(DT) 3391 (Asr-Trib) 24-Jun-2025 -- Section : 148A 148A(b) 151 147 143(2) 133(6) 142(1) 45 45(5A) 54F 45(5a) 2(47)(v) 50C 2 -- Pune-Trib -- Vasant Shivram Madhavi v. ITO Assessee Appeal Partly AllowedITA No. 1716/PUN/20242025 TaxPub(DT) 3390 (Pune-Trib) 24-Jun-2025 -- Section : 68 143(3) -- Del-Trib -- DCIT v. Tera Construction (P) Ltd. Revenue Appeal DismissedITA No. 9378/DEL/20192025 TaxPub(DT) 3380 (Del-Trib) 24-Jun-2025 -- Section : 10 148 143(2) 142(1) 10(38) 68 115BBE 143(3) 147 151 271(1)(c) 274 10(38)- 14 -- Del-Trib -- Sunita Sarda v. ACIT Assessee Appeal AllowedITA No. 2215/DEL/20232025 TaxPub(DT) 3378 (Del-Trib) 24-Jun-2025 -- Section : 250(6) 11 12AA 119(2)(b) 12A(2) 143(3) 11(2) 11(l)(a) -- Agra-Trib -- Somani Charitable Trust v. ACIT Assessee Appeal AllowedITA Nos. 219 to 223/Agr/2024 and ITA No. 224/Agr/20242025 TaxPub(DT) 3373 (Agra-Trib) 24-Jun-2025 -- Section : 250 154 36(1)(va) 43B 143(1)(a) 139 36(va) 2(24)(x) 36(1)(iv) 253 -- Raipur Bench -- Shivam Attires (P) Ltd. v. Asstt. CIT Assessee Appeal DismissedITA No. 111/RPR/20212025 TaxPub(DT) 3370 (Raipur Bench) 24-Jun-2025 -- Section : 260A 143 13 11 10 139 142 167 11(4-A) 10(23-C) 12A -- Chhattisgarh-HC -- Ramswaroop Das Niranjanlal Charitable Trust v. Dy. CIT TAXC No. 180 of 20232025 TaxPub(DT) 3361 (Chhattisgarh-HC) 24-Jun-2025 -- Section : 260A 143 36 246A 43B 139 142 80-O 143(1A) 43-B 2(24)(x) -- Chhattisgarh-HC -- Raj Kumar Bothra v. Dy. CIT Appeal AllowedTAXC No. 56 of 20252025 TaxPub(DT) 3356 (Chhattisgarh-HC) 24-Jun-2025 -- Section : 254(1) 143(3) 144(13) 144C(13) 153 448B 44BB(1) 145A 4488 44BB(3) 234B 274 270 -- Mum-Trib -- Oceaneering International GMBH v. Dy. DIT Assessee Appeal Partly AllowedITA No. 802/Mum/20252025 TaxPub(DT) 3350 (Mum-Trib) 24-Jun-2025 -- Section : 119 139 44AB -- Del-HC -- Nikon Finlease (P) Ltd. v. Pr. CIT Petition DisposedW.P. (C) No. 1654/20252025 TaxPub(DT) 3349 (Del-HC) 24-Jun-2025 -- Section : 250 148 147 144B 270A(8) 274 270AA 143 115JB 92D 271AAB 270A(2) 270A(6) 270A( -- Bang-Trib -- Nateshan Sampath v. DCIT Assessee Appeal AllowedITA No. 1779/Bang/20242025 TaxPub(DT) 3345 (Bang-Trib) 24-Jun-2025 -- Section : 17 131(1a) 6 43 41 131(1A) 46 139(1) 2(11) -- Mum-Trib -- Akil Abbas Rassai v. DDIT/ADIT Appeal AllowedBMA Nos. 1, 2, 3, 4, 5, 6 & 7/M/20252025 TaxPub(DT) 3343 (Mum-Trib) 24-Jun-2025 -- Section : 250 80IC 80lC 263 143(3) 80E 80-I 80HH 80-IB 80-IA 75 37 28(iiid) 80-IC -- Kol-Trib -- LA Opala RG Ltd. v. DCIT Appeal Partly AllowedITA No. 1891/KOL/20242025 TaxPub(DT) 3338 (Kol-Trib) 24-Jun-2025 -- Section : 143(3) 144C(13) 144B 270A 234A 115-0 80IA 92CA(3) 43A 80A 115(18) 156 40(a)(ii -- Kol-Trib -- IVL Dhunseri Petrochem Industries (P) Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 1712/KOL/20242025 TaxPub(DT) 3333 (Kol-Trib) 24-Jun-2025 -- Section : 250 133(6) 44AB 138 143(3)(PB -- Jp-Trib -- ITO v. Pradeep Kumar Agarwal Revenue Appeal DismissedITA No. 1544/JPR/20242025 TaxPub(DT) 3330 (Jp-Trib) 24-Jun-2025 -- Section : 145(3) 40(a)(ia) 40A(3) 146(3) 144A 1940 145(1) 145(2) 28 143(2) 143(3) -- Del-Trib -- ITO v. Prahlad Revenue Appeal Partly AllowedITA No. 42/Del/20242025 TaxPub(DT) 3329 (Del-Trib) 24-Jun-2025 -- Section : 154 250 10AA 115BAA 143(1) 116 200A 206CB 115BBA 32 33AB 35 35CCC 80JJAA 72A -- Jp-Trib -- Dynamic Powertech (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 231/JP/20252025 TaxPub(DT) 3320 (Jp-Trib) 24-Jun-2025 -- Section : 69A 143(2) 80(P) 80P 80P(2)(c) 80P(2)(a) 80P(2)(d) -- Mum-Trib -- DCIT v. Jaimuni Sahakari Patpedhi Maryadit Revenue Appeal DismissedI.T.A. No. 990/Mum/20252025 TaxPub(DT) 3316 (Mum-Trib) 24-Jun-2025 -- Section : 147 142 148 143(2) 143(3) 133 -- Del-Trib -- Birbal Sharma v. ITO Assessee Appeal Partly AllowedITA No. 5561/DEL/20242025 TaxPub(DT) 3307 (Del-Trib) 24-Jun-2025 -- Section : 201 114 35 -- Jhar-HC -- Avinash Kumar v. Anvil Cables (P) Ltd. Application DisposedCivil Review No. 106 of 20242025 TaxPub(DT) 3305 (Jhar-HC) 24-Jun-2025 -- Section : 250 69 142 115 115BBE 24(a) 68 JI5BBE 133A 143(1) 142(1) 32(1) 139(5) 143(2) -- All-Trib -- Rajesh Kumar Jaiswal v. DCIT/ACIT Assessee Appeal Partly AllowedITA No. 16/ALLD/20232025 TaxPub(DT) 3270 (All-Trib) 24-Jun-2025 -- Section : 80P 80P(2)(d) 56 58 173 80-P(2) 80P(2)(a) -- Luck-Trib -- Cooperative Cane Development Union Ltd. v. ITO Appeal Partly AllowedITA No. 37/Lkw/2022, ITA No. 15/Lkw/2023 & ITA No. 394/ Lkw/20192025 TaxPub(DT) 3268 (Luck-Trib) 24-Jun-2025 -- Section : 143(3) 147 148 149(1) 149(1)(b) 143(2) 6(3)(ii) 274 271(1)(c) 133A 148A(b) 148A -- Mum-Trib -- Aptivaa Middle Ease FZE v. Dy. CIT Assessee Appeal Partly AllowedI.T.A. No. 2791/Mum/2024, I.T.A. No. 2357/Mum/2024 and I.T.A. No. 2355/Mum/20242025 TaxPub(DT) 3266 (Mum-Trib) 24-Jun-2025 -- Section : 119 139 80P 143 154 80AC 80-IA 80-IB 80-ID 139] 33 10B 12 143(2) 83 -- Guj-HC -- Kheda Jilla RC Mission Employees Credit & Consumer Co-op. Society Ltd. v. Chief CIT & Ors.R/Special Civil Application No. 10781 of 20242025 TaxPub(DT) 3244 (Guj-HC) 24-Jun-2025 -- Section : 143(3) 80 2(c) 28 12 43B 113(2) 115JB 47 47(4) (1) 80IA 40(a)(ia) 80-IB 40A( -- Del-Trib -- DCIT v. Tata Power Delhi Distribution Ltd. Assessee Appeal Allowed Revenue Appeal DismissedITA No. 8715/Del/2019 and ITA No. 8928/Del/20192025 TaxPub(DT) 3237 (Del-Trib) 24-Jun-2025 -- Section : 143(1)(a) 148 46 48 45 2 46(2) 2(22)(c) 2(22)(C) -- Mad-HC -- T.R. Balasubramanium v. Asstt. CIT In Favour of RevenueT.C. (A) Nos. 438 of 2008, 34 of 2009 & 5 of 20102025 TaxPub(DT) 3236 (Mad-HC) 24-Jun-2025 -- Section : 143(3) 254 153(5) 40A(2)(b) 40A(2)(a) 143(2) 92(A)(3) 144C(13) 144(5) 92BA(i) 25 -- Chen-Trib -- Maharaja Refineries v. Asstt. CIT Assessee Appeal AllowedI.T.A. Nos. 1955 and 1956/Chny/20242025 TaxPub(DT) 3225 (Chen-Trib) 24-Jun-2025 -- Section : 153A 250 132(1)(a) 132(2) 132(4) 234 143 142(1) 143(2) 133(6) 153C 143(3) 132A -- Bang-Trib -- Kumaraswamy Mineral Exports (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 1062/Bang/20242025 TaxPub(DT) 3224 (Bang-Trib) 24-Jun-2025 -- Section : 250(6) 143(3) 132 132(4) 132(1) 132/d) 69 32 132(4A) 271AAb 142(1) -- Luck-Trib -- Dinesh Man Singh v. DCIT Assessee Appeal DismissedITA No. 587/LKW/20182025 TaxPub(DT) 3214 (Luck-Trib) 24-Jun-2025 -- Section : 250 148 143(1) 147 144C(3) 10(23AAB) 80-CCC(2) 2(24) 10(10D) 56 80-CCC(1) 2(14) -- Mum-Trib -- Sanjeev Behl v. ITO Assessee Appeal AllowedITA No. 5345/MUM/20242025 TaxPub(DT) 3178 (Mum-Trib) 24-Jun-2025 -- Section : 148 148A 143 154 155 154/155 149 153A 132 132A 151 153C 147 139 142 147(1) -- Del-HC -- Ratnagiri Gas & Power (P) Ltd. v. Asstt. CIT Petition AllowedW.P. (C) No. 221/20232025 TaxPub(DT) 3158 (Del-HC) 24-Jun-2025 -- Section : 143(3) 144C(13) 154 92C(2) 144B 92CA(3) 92CA(2) 144C(5) 270A 234B -- Del-Trib -- PCL Foods (P) Ltd. v. ACITI.T.A. Nos. 1199 and 1200/Del/20232025 TaxPub(DT) 3133 (Del-Trib) 24-Jun-2025 -- Section : 250 40(a)(ia) 143(3) 195 201(1) 201(1A) 206AA 90(2) 115A 40(a)(ai) 40(a)(i) 9(1 -- Bang-Trib -- ITO v. Unitedlex India (P) Ltd. Revenue Appeal DismissedITA No. 1243/Bang/20242025 TaxPub(DT) 3086 (Bang-Trib) 24-Jun-2025 -- Section : 250 69B 45 69(B) 142A 50C 35AC -- Mum-Trib -- Harshad Kumar & Brothers v. Asstt. CIT Assessee Appeal AllowedITA No. 408/M/20252025 TaxPub(DT) 3074 (Mum-Trib) 24-Jun-2025 -- Section : 80G 143(3) 14A 37 135(5) 10(34) -- Ahd-Trib -- Gujarat State Financial Services Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 1226/Ahd/20242025 TaxPub(DT) 3070 (Ahd-Trib) 24-Jun-2025 -- Section : 250 80G 143(1) 143(3) 147(1) 151 148 135 30 135(5) 37(1) 80G(1) 80G(2) 80G(2) -- Mum-Trib -- Godfrey Phillips India Ltd. v. Assessing Officer, National Faceless Assessment Centre Assessee Appeal Partly AllowedITA No. 1218/MUM/20232025 TaxPub(DT) 3067 (Mum-Trib) 24-Jun-2025 -- Section : 250 143(3)/154 143(3)/144 13(2) 13(3) 12A 80G(5)(vi) 11 11/12 11(1)(a) 234B 234 -- Del-Trib -- Educate India Society v. Dy. CIT Assessee Appeal AllowedITA No. 4682/Del/2024, ITA No. 4683/Del/2024, ITA No. 4684/Del/2024, ITA No. 4685/Del/20242025 TaxPub(DT) 3051 (Del-Trib) 24-Jun-2025 -- Section : 250 132 153A 139(1) 40(A)(3) 2(24) 2(45) 5 10 37(1) 40A(3) 69C -- Del-Trib -- Dy. CIT v. Fourstar Hospitalities LLP Revenue Appeal DismissedITA No. 2954/Del/2023 and ITA No. 2955/Del/20232025 TaxPub(DT) 3050 (Del-Trib) 24-Jun-2025 -- Section : 147 148 148A(d) 151 56 56(2) 151A 144B 148A(b) 149(1)(b) 151(ii) 139 148A(f) -- Mum-Trib -- Devalbai Karsan Parmar v. ITO Assessee Appeal AllowedITA No. 1786/Mum/20252025 TaxPub(DT) 3040 (Mum-Trib) 24-Jun-2025 -- Section : 143(3) 263 142(1) 263(1) 194IA -- Del-Trib -- Chrysilla Builders & Developers (P) Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 4139/Del/20192025 TaxPub(DT) 3023 (Del-Trib) 24-Jun-2025 -- Section : 250 143(2) 14A 68 234A 133(6) 2(31) 37 143(3) -- Del-Trib -- Choudhary Earthmovers (P) Ltd. v. DCIT Assessee Appeal DismissedITA No. 3520/Del/20232025 TaxPub(DT) 3022 (Del-Trib) 24-Jun-2025 -- Section : 143(3) 144C(13) 144C(5) 9(1)(vii) 9(1)(vi) 234B 143(2) 142(1) 144C(1) 260A -- Mum-Trib -- Buro Happold Ltd. v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 1135/Mum/20252025 TaxPub(DT) 3016 (Mum-Trib) 24-Jun-2025 -- Section : 80G 12A 80G(2) 80G(5)(ii) 80G-are 80C 80G(1) 29 30 35 10 11 24 25 39 33 2( -- Bang-Trib -- Anugraha Education Trust v. CIT(E) Assessee Appeal AllowedITA No. 23/Bang/20252025 TaxPub(DT) 3005 (Bang-Trib) 24-Jun-2025 -- Section : 143(2) 69A 115BBE 142(1) 271AAC 148 -- Pune-Trib -- VTP Foods v. ITO Assessee Appeal Partly AllowedITA No. 2878/PUN/20242025 TaxPub(DT) 2850 (Pune-Trib) 24-Jun-2025 -- Section : 143(3) 144C 50 43B 143(1) 438 234B 270A -- Mum-Trib -- DSV Air & Sea (P) Ltd. v. Addl./Jt./Dy./Asstt. CIT Assessee Appeal Partly AllowedITA No. 2296/Mum/20222025 TaxPub(DT) 2547 (Mum-Trib) 24-Jun-2025 -- Section : 254(1) 143(3) 144C(13) 144B -- Mum-Trib -- KGK Creations (P) Ltd. v. Jurisdiction Assessing Officer (JAO) Assessee Appeal Partly AllowedITA No. 6854/MUM/20242025 TaxPub(DT) 2106 (Mum-Trib) 21-Jun-2025 -- Section : 143(3) 147 148? 131/132(4) 151 143(2) 133(6) 132(4) 68 139 142 147(a) 268 69C -- Jp-Trib -- ITO v. Kedia Builders & Colonizers (P) Ltd. Revenue Appeal DismissedITA Nos. 872 to 875 & 901/JP/20242025 TaxPub(DT) 2233 (Jp-Trib) 21-Jun-2025 -- Section : 12A 80G(5) 12AA -- Del-Trib -- Maa Sidheshwari Charitable Trust v. CIT(E) Assessee Appeal AllowedIT Appeal No. 4616 and 4617 (Del) of 20242025 TaxPub(DT) 2224 (Del-Trib) 21-Jun-2025 -- Section : 250 151(i) 148A(b) 147 69C -- Mum-Trib -- DCIT v. SS JewelleryIT Appeal No. 5282 (Mum) of 20242025 TaxPub(DT) 2211 (Mum-Trib) 21-Jun-2025 -- Section : 12A 12AB 12A(1)(ac) -- Pune-Trib -- Datar Kulmandal v. CIT(E) Assessee Appeal AllowedIT Appeal No. 1052 (Pun) of 20242025 TaxPub(DT) 2209 (Pune-Trib) 21-Jun-2025 -- Section : 80G(v)(i) 80G(5)(i) 12AB -- Nag-Trib -- Tiger Research & Conservation Trust v. ITO Assessee Appeal AllowedIT Appeal No. 518 (Nag.) of 2024 (E-Appeal)2025 TaxPub(DT) 1927 (Nag-Trib) 21-Jun-2025 -- Section : 12AB 12A/12AB 80G(5) -- Srt-Trib -- Surat Rana Samaj v. CIT(E) Assessee Appeal AllowedIT Appeal Nos. 1141-1151 (Srt) of 20242025 TaxPub(DT) 1925 (Srt-Trib) 21-Jun-2025 -- Section : 274 271(1)(c) -- Karn-HC -- Budnar Jayakar Shetty v. CITIncome Tax Appeal No. 446 of 20222025 TaxPub(DT) 1923 (Karn-HC) 21-Jun-2025 -- Section : 56(2)(x) 148 143(2) 147 144B 56(1) 54 -- Pune-Trib -- Latika Sakharam Patil v. ITO Assessee Appeal AllowedIT Appeal No. 2749 (Pun) of 20242025 TaxPub(DT) 1908 (Pune-Trib) 21-Jun-2025 -- Section : 12A(1)(ac) 80G 12AB 12(1)(ac) 80G(5) -- Pune-Trib -- Kai Pai Vishswanathrao Bhegade Pratishthan v. CIT Assessee Appeal AllowedIT Appeal Nos. 2399 & 2400 (Pune) of 20242025 TaxPub(DT) 1905 (Pune-Trib) 21-Jun-2025 -- Section : 12AA 12A(1)(ac) -- Pune-Trib -- Deodhar Education & Vocational Academy v. CIT Assessee Appeal AllowedIT Appeal No. 2318 (Pun) of 20242025 TaxPub(DT) 1893 (Pune-Trib) 21-Jun-2025 -- Section : 3(2) 5 -- SC -- UOI v. Ganpati Dealcom (P.) Ltd. Application DisposedReview Petition (Civil) No. 359 of 2023, Civil Appeal No. 5783 of 20222025 TaxPub(DT) 1860 (SC) 21-Jun-2025 -- Section : 148 142(1) 144B 69A 271AAC(1) 144(b) -- Mad-HC -- Srinivasa & Co. v. Assessment Unit, ITD Petition DisposedW.P. No. 18161 of 2023 and WMP Nos. 17356 and 17362 of 20242025 TaxPub(DT) 1627 (Mad-HC) 21-Jun-2025 -- Section : 271(1)(c) 274 292B -- Bom-HC -- Pr. CIT v. Times Global Broadcasting Ltd. Appeal DismissedIncome Tax Appeal No. 1943 of 20182025 TaxPub(DT) 1601 (Bom-HC) 21-Jun-2025 -- Section : 260-A 143(3) 143(3A) 263 153(3) -- P&H-HC -- Veena Shah v. Pr. CIT Application DisposedITA-153-2024 (O&M)2025 TaxPub(DT) 1597 (P&H-HC) 21-Jun-2025 -- Section : 147 148 498A -- P&H-HC -- Mohinder Singh & Anr. v. ITO & Anr. Application DisposedCWP-10469-2005 (O&M)2025 TaxPub(DT) 1569 (P&H-HC) 21-Jun-2025 -- Section : 254(1) 144 250 -- Srt-Trib -- Mahesh Mohanlal Desai v. ITO Assessee Appeal AllowedITA No. 606/Srt/20242025 TaxPub(DT) 1563 (Srt-Trib) 21-Jun-2025 -- Section : 80JJAA 143(1) 154 40(a)(ia) 143(1)(a) 40A -- Hyd-Trib -- LQ Pay India (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 1251/Hyd/20242025 TaxPub(DT) 1558 (Hyd-Trib) 21-Jun-2025 -- Section : 12A(1)(ac) 80G 12(1)(ac) 12AB 80G(5) -- Pune-Trib -- Janta Foundation for Inclusion v. CIT(E) Assessee Appeal AllowedITA Nos. 2309 & 2310/PUN/20242025 TaxPub(DT) 1555 (Pune-Trib) 21-Jun-2025 -- Section : -- Mad-HC -- Golden Vats (P) Ltd. v. Asstt. CIT Petition DisposedW.P. No. 985 of 2025 and W.M.P. Nos. 1220 & 1221 of 20252025 TaxPub(DT) 1536 (Mad-HC) 21-Jun-2025 -- Section : 143(1) 154 112A -- Bang-Trib -- Doraiswami Rajagopalan v. Dy. CIT Assessee Appeal DismissedITA No. 2281/Bang/20242025 TaxPub(DT) 1521 (Bang-Trib) 21-Jun-2025 -- Section : 245 250(6A) -- Bom-HC -- D.G. Exports v. Asstt. CITWrit Petition (L) No. 3768 of 20252025 TaxPub(DT) 1503 (Bom-HC) 21-Jun-2025 -- Section : 144B 148 -- Ker-HC -- Aanjaly Sandeep Shetty v. Addl./Jt./Dy./Asstt. CIT/ITO Appeal DismissedWA No. 712 of 20232025 TaxPub(DT) 1474 (Ker-HC) 21-Jun-2025 -- Section : 270A 275(1)(a) -- Bom-HC -- VRML Constructions (P) Ltd. v. UOI & Ors. Petition DisposedWrit Petition No. 2195 of 20222025 TaxPub(DT) 1444 (Bom-HC) 21-Jun-2025 -- Section : 250 143(3) 154 14A 143(2) -- Del-Trib -- M.D. Overseas (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 4455/Del/20242025 TaxPub(DT) 1380 (Del-Trib) 21-Jun-2025 -- Section : 148 142(1) 159(2)(a) -- MP-HC -- Rohit Baveja v. Pr. CIT & Ors. Petition AllowedWrit Petition No. 35859 of 20242025 TaxPub(DT) 1342 (MP-HC) 21-Jun-2025 -- Section : 12A(1)(ac) 12AB -- Pune-Trib -- Chandragupt Shephards Welfare Association v. CIT(E)ITA Nos. 1068 & 1069/PUN/20242025 TaxPub(DT) 1313 (Pune-Trib) 21-Jun-2025 -- Section : 143 10A -- Del-HC -- Casio India Co. (P) Ltd. v. Asstt. CIT & Anr. Petition DisposedW.P. (C) No. 13171/20242025 TaxPub(DT) 1311 (Del-HC) 21-Jun-2025 -- Section : 179 -- Bom-HC -- Anuradha A. Karnik v. Tax Recovery Officer & Ors. Writ Petition No. 2494 of 20222025 TaxPub(DT) 1295 (Bom-HC) 21-Jun-2025 -- Section : 143 250 68 288A) 220 154 -- Guj-HC -- L.G. Chaudhary v. Asstt. CIT R/Special Civil Application No. 15731 of 20242025 TaxPub(DT) 556 (Guj-HC) 21-Jun-2025 -- Section : 220 220(2) 201 200A -- Bom-HC -- Jitendra M. Doshi v. Chief CIT Petition DismissedWrit Petition No. 1363 of 20212025 TaxPub(DT) 549 (Bom-HC) 21-Jun-2025 -- Section : 263 91 90 94 -- Tel-HC -- Dongfang Electric Corpn. Ltd. v. CIT Petition ClosedWrit Petition Nos. 35796, 36006 and 36007 of 20242025 TaxPub(DT) 533 (Tel-HC) 21-Jun-2025 -- Section : 260A 153A 68 132/133A 127 139 143(1) 148 151 132A 143(2) 143(1)(a) 143(3) -- Del-HC -- Divine Infracon (P) Ltd. v. Pr. CIT Appeal DisposedITA No. 426/20242025 TaxPub(DT) 532 (Del-HC) 21-Jun-2025 -- Section : 148A(b) 148A(d) 143(3) 132 142(1) 147 147/148 148AB 69C 148A(a) 148B 56 47(vid -- Kol-Trib -- Diach Chemicals & Pigments (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 1642 & 1643/KOL/20242025 TaxPub(DT) 530 (Kol-Trib) 21-Jun-2025 -- Section : 14A 254 30 -- Del-Trib -- Amadeus India (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 1656/Del/20222025 TaxPub(DT) 518 (Del-Trib) 21-Jun-2025 -- Section : 250 143(2) 142(1) 143(3) -- Mum-Trib -- ACIT v. United Futuristic Trade Impex (P) Ltd.ITA No. 3674/MUM/2024, ITA No. 4219/MUM/20242025 TaxPub(DT) 431 (Mum-Trib) 21-Jun-2025 -- Section : 250 143(1) 115BAC 139 -- Jp-Trib -- Shrikant Joshi v. ITOITA No. 971/JPR/20242025 TaxPub(DT) 429 (Jp-Trib) 21-Jun-2025 -- Section : 148 148A 142 143 148-A(b) 149 151 153C 148A(b) -- Bom-HC -- Sanjay Ratra v. Asstt. CIT Petition DismissedWrit Petition No. 38 of 20252025 TaxPub(DT) 423 (Bom-HC) 21-Jun-2025 -- Section : 263 92CA 144A 120 119 129 80G 147(b) 143(3) -- P&H-HC -- Pr. CIT v. Kirti Anand Application DisposedITA-145-2016 (O & M)2025 TaxPub(DT) 412 (P&H-HC) 21-Jun-2025 -- Section : 147 148 69 69B 143(2) 143(3) -- Mum-Trib -- Navin Shamji Vira v. ITO Assessee Appeal AllowedITA No. 998/MUM/20242025 TaxPub(DT) 405 (Mum-Trib) 21-Jun-2025 -- Section : 153C/144 80C 153D 234A 144 69A -- Del-Trib -- Meena Gupta v. ACIT Assessee Appeal Partly AllowedITA No. 464/Del/20192025 TaxPub(DT) 399 (Del-Trib) 21-Jun-2025 -- Section : 250 132(1) 153A 263 -- Pat-Trib -- Kumar Suman Singh v. ACITI.T.A. Nos. 212 to 216/Pat/20232025 TaxPub(DT) 376 (Pat-Trib) 21-Jun-2025 -- Section : 271(1)(c) 148 143(3) 147 154 -- Chen-Trib -- ITO v. Rohitkumar Nemchand Piparia Appeal AllowedITA No. 1326/Chny/20232025 TaxPub(DT) 369 (Chen-Trib) 21-Jun-2025 -- Section : 11 2(15) 13(8) 13(3) 143(2) 12A 13(1)(c) 10(23EC) 12AA -- Mum-Trib -- Dy. CIT(E) v. Multi Commodity Exchange Investor Protection Fund Revenue Appeal DismissedITA No. 3262/Mum/2024, ITA No. 3198/Mum/2024, ITA No. 3197/Mum/2024 and ITA No. 3195/Mum/20242025 TaxPub(DT) 362 (Mum-Trib) 21-Jun-2025 -- Section : 143(3) 144 143(2) 142 127 246 253 120 -- HP-HC -- Deluxe Enterprises v. ITOITA No. 23 of 2017 alongwith CWP No. 6575 of 20142025 TaxPub(DT) 358 (HP-HC) 21-Jun-2025 -- Section : 143(3) 92CA 144C(1) 92A 14A 234A 92CA(2) 92A(2)(j) 92A(1) -- Chen-Trib -- ASK Resources India (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT(TP)A No. 01/Chny/20192025 TaxPub(DT) 344 (Chen-Trib) 21-Jun-2025 -- Section : 10(23AA) 11 12A 69A 115BBE 148 142(1) 139(4)(a) 12AA -- Del-Trib -- ITO v. Army Wives Welfare Association Revenue Appeal AllowedITA No. 2350/DEL/20232025 TaxPub(DT) 343 (Del-Trib) 21-Jun-2025 -- Section : 148 234A 139 69 115BBE -- Nag-Trib -- Anil Hari Inamdar v. Dy. CIT Assessee Appeal AllowedITA No. 82/Nag./20242025 TaxPub(DT) 341 (Nag-Trib) 21-Jun-2025 -- Section : 263 147 144B 133A 143(3) -- Srt-Trib -- Ajay Kalishchandra Bohra v. Pr. CIT Assessee Appeal AllowedITA No. 549/SRT/20242025 TaxPub(DT) 337 (Srt-Trib) 21-Jun-2025 -- Section : 144 142(1) 139 69A -- Del-Trib -- Vinod Sharma v. ITO Assessee Appeal Partly AllowedITA No. 531/Del/20242025 TaxPub(DT) 322 (Del-Trib) 21-Jun-2025 -- Section : 153C 69C 143(3) 131(1A) -- Chen-Trib -- Dy. CIT v. Anbu Infratech (P) Ltd. Revenue Appeal DismissedI.T.A. No. 1128/Chny/20242025 TaxPub(DT) 318 (Chen-Trib) 21-Jun-2025 -- Section : 263 147 143(2) 263(1) 10B 143(3) -- Mum-Trib -- Starshine Land Developers (P) Ltd. v. PCIT Appeal DismissedI.T.A. No. 2148/Mum/20242025 TaxPub(DT) 313 (Mum-Trib) 21-Jun-2025 -- Section : 115B 143(3) 148 133A 80JJA 154 54 115JB 4 2(24) -- Mum-Trib -- DCIT v. Shree Pushkar Chemicals & Fertilisers Ltd. Revenue Appeal DismissedITA Nos. 2696/Mum/20242025 TaxPub(DT) 307 (Mum-Trib) 21-Jun-2025 -- Section : 14A 14(A) 10A/10AA 5 -- Karn-HC -- Pr. CIT v. Sasken Technologies Ltd. In Favour of AssesseeIncome Tax Appeal No. 662 of 20232025 TaxPub(DT) 301 (Karn-HC) 21-Jun-2025 -- Section : 147 139(1) 131 -- Mum-Trib -- ACIT v. Patodia Filaments (P) Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 5696/MUM/2024 and ITA No. 5698/MUM/2024 and ITA No. 5699/MUM/2024 and ITA No. 5697/MUM/20242025 TaxPub(DT) 293 (Mum-Trib) 21-Jun-2025 -- Section : 250 143(1) 37 44AB) -- Pune-Trib -- Nelson Global Products India (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 832/PUN/20242025 TaxPub(DT) 292 (Pune-Trib) 21-Jun-2025 -- Section : 148 143 144 148A 147 143(3) 246A -- Jhar-HC -- Md. Yasin Construction (P) Ltd. v. Director General of Income Tax Petition DisposedW.P. (T) No. 3039 of 20232025 TaxPub(DT) 287 (Jhar-HC) 21-Jun-2025 -- Section : 147 144 148 271F 139(1) 69A 115BBE 44AD 142(1) 263 148(2) 143(2) 263- -- Ahd-Trib -- Lalitaben Dipakbhai Modh v. PCIT-3 Assessee Appeal AllowedITA No. 715/Ahd/20242025 TaxPub(DT) 283 (Ahd-Trib) 21-Jun-2025 -- Section : 148 149(1) 149(1)(b) 149A(c) 149A(d) 3(1) 151 151(i) 151(2) 144-B -- P&H-HC -- Kulwant Singh & Ors. v. UOI & Ors. Application DisposedCWP No. 18032-2024 With CWP Nos. 18235, 18353, 18505, 18554, 18876, 18890, 18894, 19196, 19199, 19259, 19262, 19639, 19654, 19674, 19685, 19791, 19921, 19944, 19970, 20359, 20363, 20516, 20576, 20624, 20658, 20660, 20662, 20867, 20880, 20894, 21185,2025 TaxPub(DT) 282 (P&H-HC) 21-Jun-2025 -- Section : 250 133A 142(1) 270A(1) 270A(9) 44AD 143(3) 133(6) 139 -- Mum-Trib -- Hotel Deepak v. DCIT Assessee Appeal AllowedITA No. 3562/M/20242025 TaxPub(DT) 273 (Mum-Trib) 21-Jun-2025 -- Section : 54F 148 -- Chen-Trib -- Vidjayane Durairaj - Vidjayane Velradjou v. ITO Assessee Appeal AllowedITA No. 1457/Chny/20242025 TaxPub(DT) 187 (Chen-Trib) 21-Jun-2025 -- Section : 147 144 69A 148 133(6) 142(1) 144B -- Raipur Bench -- Sharad Vishwakarma v. ITO Assessee Appeal Partly AllowedITA No. 484/RPR/20242025 TaxPub(DT) 185 (Raipur Bench) 21-Jun-2025 -- Section : 12AB 2(15) 11 13 12AA -- Ahd-Trib -- Indus Alumni Association v. CIT(E) Assessee Appeal AllowedITA No. 916/Ahd/20242025 TaxPub(DT) 182 (Ahd-Trib) 21-Jun-2025 -- Section : 271(1)(c) 250 274 147 143(3) 68 -- Nag-Trib -- Girdharilal Motilal Agrawal v. ITO Assessee Appeal AllowedITA No. 332/Nag./20242025 TaxPub(DT) 122 (Nag-Trib) 21-Jun-2025 -- Section : 260A 43B 143(1)(a) 139 43-B 43-B(d) 36 52 48 -- Tel-HC -- Frontier Information Tech Ltd. v. Dy. CITITTA No. 239 of 20082025 TaxPub(DT) 119 (Tel-HC) 21-Jun-2025 -- Section : 68 153A 131 132 -- Del-Trib -- ACIT v. Anil Bhalla Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 2113/Del/2017, 3142/Del/20172024 TaxPub(DT) 6738 (Del-Trib) 21-Jun-2025 -- Section : 253 250 143(2) 142(1) 14A 69C 115BBE -- Kol-Trib -- ITO v. Calcutta Swimming Club Revenue Appeal DismissedI.T.A. No. 1335/Kol/20232024 TaxPub(DT) 6607 (Kol-Trib) 21-Jun-2025 -- Section : 144 80P 142(1) 80P(2)(d) 80A(5) 80P(2)(a) 80AC 139 80A(P) 80-IA 80-IC 80-IE 14 -- Srt-Trib -- Wanka Vividh Karyakari Seva Sahkari Mandali Ltd. v. ITO Assessee Appeal AllowedIT Appeal No. 470 (Srt) of 20232023 TaxPub(DT) 7048 (Srt-Trib) 21-Jun-2025 -- Section : 2(22)(e) -- Chen-Trib -- Venkatachalam Mohan v. Jt. CIT Assessee Appeal AllowedIT Appeal No. 35 (Chny.) of 20222023 TaxPub(DT) 7047 (Chen-Trib) 21-Jun-2025 -- Section : 80G 10AB 12A 80G(5) -- Mum-Trib -- Olive Development Foundation v. CIT(E) Assessee Appeal AllowedIT Appeal No. 2053 (Mum.) of 20232023 TaxPub(DT) 7039 (Mum-Trib) 21-Jun-2025 -- Section : 132 153C 143(3) 250 132B(1)(i) 132A 153A 245C -- Guj-HC -- Jaliluddin Jummat Ali Shekh v. Pr. CITR/Special Civil Application No. 1859 of 20232023 TaxPub(DT) 7035 (Guj-HC)