Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 11-Apr-2026 -- Section : 153C 56(2)(ix) 24(1) 24(3) 24(4) 26(3) -- Mad-HC -- V.S.J. Dinakaran v. IRS, Deputy Commissioner of Income Tax (Benami Prohibition), V.K. SasikalaCMA No. 65 of 2026 and CMP No. 635 of 20262026 TaxPub(DT) 2182 (Mad-HC) 11-Apr-2026 -- Section : 148A(b) 147-A 147) 197 44BB 66(2) -- Del-HC -- UK Grid Solutions Limited v. Assistant Commissioner of Income Tax (International Taxation), Circle 3(1)(1) & Anr. Petition AllowedW.P. (C) 5095/2022, W.P. (C) 14574/20222026 TaxPub(DT) 2181 (Del-HC) 11-Apr-2026 -- Section : -- SC -- The Deputy Commissioner of Income Tax (TDS) v. District Mining Officer Application DisposedSpecial Leave Petition (Civil) 12333/2026 @ Diary No(s). 13012/20262026 TaxPub(DT) 2180 (SC) 11-Apr-2026 -- Section : 250 69A 143(2) 143(3) 144B -- Del-Trib -- Sh. Gopal Aggarwal v. Income Tax Officer, Ward-36 (1), New Delhi Assessee Appeal Partly AllowedITA No. 7487/Del/20252026 TaxPub(DT) 2179 (Del-Trib) 11-Apr-2026 -- Section : -- SC -- Deputy Commissioner of Income Tax v. Reliance Industries Limited Application DisposedSpecial Leave Petition (Civil) 12134-12135/2026, Diary No(s). 4339/2026, SLP(Civil) Diary No(s). 758/20262026 TaxPub(DT) 2178 (SC) 11-Apr-2026 -- Section : -- SC -- Deputy Commissioner of Income Tax & Ors. v. Lord Krishna Tradexim LLP Application DisposedSpecial Leave Petition (Civil) 12234/2026 (@ Diary No. 18611/2025), Diary Nos. 12171, 12134, 16167/2026, Diary No(s). 73817/20252026 TaxPub(DT) 2177 (SC) 11-Apr-2026 -- Section : 153C 153A -- Del-HC -- Lord Krishna Tradexim LLP (As Successor-In-Interest of Lord Krishna Tradexim (P) Ltd.) v. Deputy Commissioner of Income Tax, Circle 13(1), Delhi & Ors.W.P. (C) 2268, 2321, 2324, 2325, 2326, 2327 & 2328/2024 & CM Appl. 9491, 9614, 9623, 9626, 9631, 9633 & 9635/2024 (Stay)2026 TaxPub(DT) 2176 (Del-HC) 11-Apr-2026 -- Section : 143(3) 144C(13) 144B 92C(3) 154 153 270A 92CA(3) 234A -- Del-Trib -- Extreme Labs India Private Limited v. National Faceless Assessment Centre, Assessment Unit, Income Tax Department, Delhi Assessee Appeal Partly AllowedITA No. 5499/DEL/20242026 TaxPub(DT) 2175 (Del-Trib) 11-Apr-2026 -- Section : 143(3) 271(1)(c) -- Del-Trib -- DCIT, Circle-4 (2), New Delhi v. Benetton India Pvt. Ltd. Revenue Appeal Dismissed Assessee Appeal DismissedITA No. 1846/Del/2023 and ITA No. 1012/Del/20232026 TaxPub(DT) 2174 (Del-Trib) 11-Apr-2026 -- Section : -- SC -- Commissioner of Income Tax (International Taxation)-1, New Delhi v. Coursera Inc.Special Leave Petition (Civil) 12109/2026 (@ Diary No(s). 10085/2026)2026 TaxPub(DT) 2173 (SC) 11-Apr-2026 -- Section : 143(3) -- Agra-Trib -- Century Construction v. DCIT/ACIT-1 (1), Gwalior through National E Assessment Centre, Delhi Assessee Appeal Partly AllowedITA No. 15/AGR/20262026 TaxPub(DT) 2172 (Agra-Trib) 11-Apr-2026 -- Section : -- SC -- Assistant Commissioner of Income-Tax (International Taxation), Circle 3 (1)(1) & Anr. v. UK Grid Solutions Limited Application DisposedSpecial Leave Petition (Civil) Diary No. 8153/20262026 TaxPub(DT) 2171 (SC) 11-Apr-2026 -- Section 100(1) Section 99 Section 100(2) Section 100(3) Section 97... 2026 TaxPub(GST) 596 (AAR-WB) M/s. Sage Organics Private Limited, In re , AAR-WBWBAAR 30 of 2025-26, Order No. 36/WBAAR/2025-26 11-Apr-2026 -- Section 100 Section 99 Section 97 Section 3(p)... 2026 TaxPub(GST) 587 (AAR-WB) M/s. Om Jai Balajee Construction Private Limited, In re , AAR-WBWBAAR 23 of 2025-26, Order No. 28/WBAAR/2025-26 11-Apr-2026 -- Section 100(1) Section 99 Section 100(2) Section 100(3) Section (1) Section 97 Rule 3(b)... 2026 TaxPub(GST) 581 (AAR-WB) M/s. Mcnroe Consumer Products Private Limited, In re , AAR-WBWBAAR 28 of 2025-26, Order No. 29/WBAAR/2025-26 11-Apr-2026 -- Section 100 Section 99 Section (1) Section 97 Section 34 Section 36 Section 7 Section 7(2) Section 16(1) Section 73 Section 74 Section 142(11) Section 12 Section 13 Section 142(2)(a) Section 142(11)(b) Section 142(11)(c) Section 142(11)(a) Section 16(1)(a) Section 13(2) Section 12(2)... 2026 TaxPub(GST) 578 (AAR-WB) M/s. Karam Chand Thapar & Bros (Coal Sales) Limited, In re , AAR-WBWBAAR 06 of 2025-26, Order No. 31/WBAAR/2025-26 11-Apr-2026 -- Section 100 Section 103(1) Section 97 Section 103(2) Section 104 Section 2(23) Section 2(50) Section 50 Section 2(52) Section 7 Section 2(30) Rule 104 Rule 18... 2026 TaxPub(GST) 573 (AAR-TN) M/s. Indigrid 2 Private Limited, In re , AAR-TNTN/9/ARA/2025 11-Apr-2026 -- 2026 TaxPub(CL) 333 (Gau-HC) Kumar Sanjit Krishna v. The Directorate of Enforcement, Govt of India, Guwahati, Shri Sheeti Kantha Das Officer In Charge, Deputy Director, Directorate of Enforcement, Guwahati , Gau-HC, , Crl. A(PMLA)/1/2025, 2026-03-27 11-Apr-2026 -- 2026 TaxPub(CL) 332 (SAFEMA- New Del) IDBI Bank & Union Bank of India v. The Deputy Director, Directorate of Enforcement, Lucknow , SAFEMA- New Del, , MP-PMLA-5495/LKW/2024 Exemp. FPA-PMLA-2291/LKW/2024 and MP-PMLA-5496/LKW/2024 Exemp. FPA-PMLA-2292/LKW/2024, 2026-03-25 11-Apr-2026 -- 2026 TaxPub(CL) 331 (Del-HC) Barinder Kaur v. Directorate of Enforcement , Del-HC, , Bail Appln. 1537/2025 & Crl. M.A. 12022/2025, 2026-03-30 11-Apr-2026 -- 2026 TaxPub(CL) 330 (HP-HC) Rajesh Chauhan v. M/s. Mount Kailash Processed Foods Pvt. Ltd. , HP-HC, , Cr. MMO No. 219 of 2026, 2026-03-23 11-Apr-2026 -- 2026 TaxPub(CL) 329 (Del-HC) Manish Goyal v. S.P. Realtors, Harleen Kaur Sachdeva & Anr., Gagan Preet Singh & Anr. , Del-HC, , Crl. M.C. 2398/2019 & Crl. M.A. 9511/2019, Crl. M.C. 5769/2019 & Crl. M.A. 40220/2019, Crl. M.C. 621/2020 & Crl. M.A. 2574/2020, Crl. M.C. 644/2020 & Crl. M.A. 2689/2020, Crl. M.C. 668/2020 & Crl. M.A. 2766/2020, Crl. M.C. 669/2020 & Crl. M.A. 2768/, 2026-03-25 10-Apr-2026 -- Section : 142(1) 22 56 271(1)(c) 147 115J8 115JB 10 (1) 115) 250 129 33AC 86 47 115BB -- Luck-Trib -- Dy. CIT, Range-3, Lucknow v. M/s Prayagraj Power Generation Company Limited, NoidaITA No. 393/Lkw/20202026 TaxPub(DT) 1784 (Luck-Trib) 10-Apr-2026 -- Section : 12AB -- Ahd-Trib -- Shree Dasha Porward Gnyati Samast Panch Gam Mahamandal Trust v. The CIT(Exemption), Ahmedabad. Assessee Appeal AllowedITA No. 1276/Ahd/20252026 TaxPub(DT) 1586 (Ahd-Trib) 10-Apr-2026 -- Section : 12A 12AB 12AA -- Ahd-Trib -- Shri Mohanlal Savalchand Surani Unwala Dasha Shrimali Jain Trust v. The CIT(Exemption) Ahmedabad. Assessee Appeal AllowedITA No. 1739/Ahd/20252026 TaxPub(DT) 1585 (Ahd-Trib) 10-Apr-2026 -- Section : 153C 153A/153C 132 133C(1) 132A 153C(1) 153(c)(1)) 153-C -- Del-Trib -- DCIT, New Delhi v. Kamalkunj Commercial P. Ltd. & Kamalkunj Commercial P. Ltd. v. DCIT, New Delhi Revenue Appeal Dismissed Assessee Appeal DismissedITA Nos. 2361 to 2363/Del/2025, CO Nos. 90 to 92/Del/2025 (Arising out of ITA Nos. 2361 to 2363/Del/2025)2026 TaxPub(DT) 1584 (Del-Trib) 10-Apr-2026 -- Section : 12A 12AB 115TD(5) 12AB(1)(b) 12A/12AB -- Ahd-Trib -- Kamalam Foundation v. The CIT(Exemption) Ahmedabad Assessee Appeal AllowedITA No. 1584/Ahd/20252026 TaxPub(DT) 1583 (Ahd-Trib) 10-Apr-2026 -- Section : 142(1) 143(3) 46A(3) -- Del-Trib -- The ACIT Circle - 13(1), New Delhi v. JWIL Infra Ltd Revenue Appeal AllowedITA No. 1831/DEL/20252026 TaxPub(DT) 1582 (Del-Trib) 10-Apr-2026 -- Section : 143(1) 132 147 68 10(38) 133(6) -- Del-Trib -- Archit Gupta v. Assistant Commissioner of Income Tax, Circle 29, New Delhi Assessee Appeal AllowedITA No. 2527/DEL/20222026 TaxPub(DT) 1581 (Del-Trib) 10-Apr-2026 -- Section : 194IA 194-I 194A 3 201(1) 194A(3)(f) -- Del-Trib -- Celebrity Realcon (P) Ltd. v. ITO Ward 49(3), Delhi Assessee Appeal AllowedITA No. 3706/Del/20252026 TaxPub(DT) 1580 (Del-Trib) 10-Apr-2026 -- Section : 12AA -- Ahd-Trib -- Shree Sojitra Kharakuva Shree Khodiyar Mataji Akand Jyoti Trust v. The CIT(Exemption) Ahmedabad Assessee Appeal AllowedITA No. 1691/Ahd/20252026 TaxPub(DT) 1579 (Ahd-Trib) 10-Apr-2026 -- Section : 153C 153A/153C 132 133C(1) 132A 153C(1) 153(c)(1)) 153-C -- Del-Trib -- DCIT, New Delhi v. Richfield Goods Pvt. Ltd. & Richfield Goods Pvt. Ltd. v. DCIT, New Delhi Revenue Appeal Dismissed Assessee Appeal DismissedITA No 2359/Del/2025 & CO No. 112/Del/2025 (Arising out of ITA No. 2359/Del/2025)2026 TaxPub(DT) 1578 (Del-Trib) 10-Apr-2026 -- Section : 148 147 148A(b) 148(A)(d) 144 148A(d) 251(1)(a) -- Del-Trib -- Shri Sanjeev Yadav v. The ITO Ward - 30(5), Delhi Assessee Appeal DismissedITA No. 1843/DEL/20252026 TaxPub(DT) 1577 (Del-Trib) 10-Apr-2026 -- Section : 143(1) 143(3) 143(1)(a) 36(1)(va) -- Del-Trib -- Ganganagar Vehicles Pvt Ltd v. The ITO Ward -10(1), Delhi Assessee Appeal Partly AllowedITA Nos. 990 & 991/DEL/20242026 TaxPub(DT) 1576 (Del-Trib) 10-Apr-2026 -- Section : 148 148A(d) 149 148A(b) 149(1) 3(1) 147 144 -- Del-Trib -- Sangeeta Khandelwal v. DCIT Circle-28(1), Delhi Assessee Appeal AllowedITA Nos. 2494 & 2495/Del/20252026 TaxPub(DT) 1575 (Del-Trib) 10-Apr-2026 -- Section : 68 -- Del-Trib -- Suraj Pal v. ACIT, Circle 4(1), Haryana Assessee Appeal AllowedITA No. 3346/Del/20242026 TaxPub(DT) 1574 (Del-Trib) 10-Apr-2026 -- Section : 148 148A(d) 149 148A(b) 149(1) 3(1) 148(E -- Del-Trib -- Artline Finance Pvt. Ltd. (earlier known as ArtlineVinimay Pvt. Ltd.) v. DCIT Central Circle-8, Delhi Assessee Appeal AllowedITA No. 3705/Del/20252026 TaxPub(DT) 1573 (Del-Trib) 10-Apr-2026 -- Section : 12AB 12A(l)(ac) -- Ahd-Trib -- People Service Charitable Trust v. The CIT(Exemption) Ahmedabad Appeal Partly AllowedITA No. 193/Ahd/20252026 TaxPub(DT) 1572 (Ahd-Trib) 10-Apr-2026 -- Section : 148 147 144B 149 143(3) 148A(b) 148A(d) -- Del-Trib -- Sahdev Gupta v. Faceless Assessment, New Delhi Assessee Appeal Partly AllowedITA No 4234/Del/20242026 TaxPub(DT) 1571 (Del-Trib) 10-Apr-2026 -- Section : 143(3) 144C 285 -- Del-Trib -- GE Global Parts & Products GMBH v. Assistant Commissioner of Income Tax, Circle International Taxation 1(3)(1), New Delhi Assessee Appeal Partly AllowedITA No. 1932/Del/20252026 TaxPub(DT) 1570 (Del-Trib) 10-Apr-2026 -- Section : 139(1) 90/90A 143(1) 154 -- Del-Trib -- Joel Eliah Pusanur v. Deputy Commissioner of Income Tax, Circle International Taxation-1 (2)(2), New Delhi Assessee Appeal AllowedITA No. 3517/DEL/20252026 TaxPub(DT) 1569 (Del-Trib) 10-Apr-2026 -- Section : 151 148 148A(d) 151(ii) -- Del-Trib -- Shri Sati Hosiery Pvt Ltd. v, The ITO Ward -23(3), New Delhi Assessee Appeal AllowedITA No. 1804/DEL/20252026 TaxPub(DT) 1568 (Del-Trib) 10-Apr-2026 -- Section : 11 2(15) -- Del-Trib -- DCIT v. Hapur Pilukhuwa Development Authority, Uttar PradeshITA No. 3102/Del/20252026 TaxPub(DT) 1567 (Del-Trib) 10-Apr-2026 -- Section : 250 244A 36(1)(va) 26AS 26As -- Ahd-Trib -- M/s. Checkmate Facility & Electronic Solution Pvt . Ltd. v. Dy. Commissioner of Income Tax Circle-1(1)(1), Baroda Assessee Appeal Partly AllowedITA No. 234/Ahd/20252026 TaxPub(DT) 1566 (Ahd-Trib) 10-Apr-2026 -- Section : 250 147 143(1) 143(3) 148 139(1) 143(3)/147 -- Kol-Trib -- Shresth Dealers Pvt. Ltd. v. DCIT, CC-4(1), Kolkata Assessee Appeal AllowedITA No. 427/Kol/20252026 TaxPub(DT) 1565 (Kol-Trib) 10-Apr-2026 -- Section : 12AB -- Ahd-Trib -- Shri Mewad v. The CIT(Exemption), Ahmedabad Appeal Partly AllowedITA No. 1568/Ahd/20252026 TaxPub(DT) 1564 (Ahd-Trib) 10-Apr-2026 -- Section : 143(3) 12A 80G(5)(vi) 143(1) 143(2) 142(1) 11(2) 139(1) -- Del-Trib -- Surabhi Shodh Sansthan v. DCIT, Circle Exemp-2(1), New Delhi Assessee Appeal AllowedITA No. 3042/DEL/20252026 TaxPub(DT) 1563 (Del-Trib) 10-Apr-2026 -- Section : 250 143(2) 143(1) 147 148 144 69A 139(1) -- Kolkata D Tribunal -- Riteshh Agarwal, C/o M/s SalarpuriaJajodia& Co. v. ITO, NFAC, Delhi Assessee Appeal AllowedITA No. 826/Kol/20252026 TaxPub(DT) 1562 (Kolkata D Tribunal) 10-Apr-2026 -- Section : 144 148 147 148A 148A(b) 142(1) 69 194C 148A(d) 151(ii) -- Del-Trib -- Wudstay Travels Private Limited v. Assistant Commissioner of Income Tax Circle 25 (1), New Delhi Assessee Appeal AllowedITA No. 2996/DEL/20252026 TaxPub(DT) 1561 (Del-Trib) 10-Apr-2026 -- Section : 143(3) 144C(13) 144C(5) 144C(1) 9(1)(vii) 14) 311 333 234B 274 270A -- Del-Trib -- Digicert Inc v. ACIT Assessee Appeal Partly AllowedIT Appeal No. 1177 (Delhi) of 20252025 TaxPub(DT) 8159 (Del-Trib) 10-Apr-2026 -- Section : 250 143(3) 131 43CB 43CA(1) 133A 142(1) 50C 133A/131 -- Mum-Trib -- Dy. CIT v. Amardeep Constructions Revenue Appeal DismissedIT Appeal No. 3202 (Mum) of 20252025 TaxPub(DT) 8158 (Mum-Trib) 10-Apr-2026 -- Section : 250 2(17) 37 28 234B 271(1)(c) 37(1) 135 154(d) 281 284 -- Ahd-Trib -- Dy. CIT v. AIA Engineering Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedIT Appeal No. 351 & 565 (Ahd) of 20252025 TaxPub(DT) 8157 (Ahd-Trib) 10-Apr-2026 -- Section : 2(b) 144 245 -- Del-HC -- Court on its Own Motion v. Anuradha Misra Petition DisposedCont. CAS(C) 506 of 20192025 TaxPub(DT) 8155 (Del-HC) 10-Apr-2026 -- Section : 263 143(3) 144C(13) 144B 1440(13) 80G 37(1) 14A 23 41(3) 40(a) 43B 40A(3) 35D -- Mum-Trib -- Colgate Palmolive (India) Ltd. v. Pr. CIT Assessee Appeal AllowedIT Appeal No. 3293 (Mum) of 20252025 TaxPub(DT) 8153 (Mum-Trib) 10-Apr-2026 -- Section : 260A 172(3) 172(4) 10 -- Guj-HC -- Atlantic Shipping (P.) Ltd. v. ITOR/Tax Appeal No. 688 & 707 of 2024, R/Special Civil Application No. 6595 & 6539 of 20252025 TaxPub(DT) 8145 (Guj-HC) 10-Apr-2026 -- Section : 143(3) 144C(3) 9(1)(vi) -- Mum-Trib -- Asstt. CIT v. BCD Travel Services BV Revenue Appeal DismissedIT Appeal Nos. 4219 & 4240 (Mum) of 20252025 TaxPub(DT) 8143 (Mum-Trib) 10-Apr-2026 -- Section : 143(3) 144C(13) 144C(5) 92CA(3) 234B 234C -- Del-Trib -- Aptive Components India (P.) Ltd. v. ACIT Assessee Appeal Partly AllowedIT Appeal No. 2082 (Del) of 20222025 TaxPub(DT) 8142 (Del-Trib) 10-Apr-2026 -- Section : 147 144 147/144 234A 148 144/147 271(1)(c) 147/148 143(2) 44AD/44AF 148(2) 139 -- Jp-Trib -- Mo. Shariph Kureshi v. ITO Assessee Appeal AllowedIT Appeal No. 366 (Jpr) of 20252025 TaxPub(DT) 8060 (Jp-Trib) 10-Apr-2026 -- Section : 143(2) 28 10(37) 145A 57(iv) 145A(b) 145B 45 34 2828A 56(2) 271(1)(c) 2(14) 4 -- Del-Trib -- Vijay Singh Chauhan v. ITO Assessee Appeal DismissedIT Appeal No. 2561(Delhi) of 20232025 TaxPub(DT) 8059 (Del-Trib) 10-Apr-2026 -- Section : 250 69 68 148 143(1) 143(3) 147 271(1)(c) 44AB 69A 133(6) 132(4) 131 144B -- Ahd-Trib -- Nikulbhai Chaturbhai Patel (HUF) v. NFACIT Appeal Nos. 45 to 47, 266 & 267 (Ahd.) of 20252025 TaxPub(DT) 8053 (Ahd-Trib) 10-Apr-2026 -- Section : 143(3) 144B 438 250 143(2) 142(1) 43B 139(1) 270A 274 28 92B 270A(8) -- Hyd-Trib -- Magnaquest Technologies Ltd. v. Dy. CITIT Appeal Nos. 736 & 743 (Hyd.) of 20252025 TaxPub(DT) 8049 (Hyd-Trib) 10-Apr-2026 -- Section : 143(3) 144C(13) 92CA(1) 144B 143(1)(a) 145(2) 270A 92B(2) -- Del-Trib -- Jubilant Generics Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedIT Appeal No. 2004 (Del) of 20222025 TaxPub(DT) 8048 (Del-Trib) 10-Apr-2026 -- Section : 144 153C 153B 132 133A 127 143(3) 5411 139(1) 132(1) 131(1A) 54B 54F 147 148 -- Jp-Trib -- Dy. CIT v. Kamla PrabhaIT Appeal No. 94 (Jpr) of 2025, CO. No. 22 (Jpr) of 20252025 TaxPub(DT) 8041 (Jp-Trib) 10-Apr-2026 -- Section : 35(2AB) 37 37(1) -- Del-Trib -- Dy. CIT v. Anand NVH Products (P) Ltd. Assessee Appeal AllowedIT Appeal No. 3612 (Delhi) of 20242025 TaxPub(DT) 8039 (Del-Trib) 10-Apr-2026 -- Section : 143(3) 22 56 3 4 208 -- Mum-Trib -- Asstt. CIT v. Chenani Nashri Tunnelway Ltd. Revenue Appeal DismissedIT Appeal No. 4686 (Mum) of 20252025 TaxPub(DT) 8035 (Mum-Trib) 10-Apr-2026 -- Section : 12AA 13(1)(c) 13(3) 11 13(1)(ii) 115BBC 68 13(3)(c) 11(5) 13(l)(c) 13(l)(d) 13( -- Chd-Trib -- Aryans Educational & Charitable Trust v. CIT(E) Appeal AllowedIT Appeal No. 1136 (Chd) of 20242025 TaxPub(DT) 8034 (Chd-Trib) 10-Apr-2026 -- Section : 12A 12AB 2(15) 12AB/80G -- Chen-Trib -- Agastya Gurukulam Public Charitable Trust v. CIT(E) Assessee Appeal DismissedIT Appeal Nos. 376 & 377 (Chny) of 20252025 TaxPub(DT) 8031 (Chen-Trib) 10-Apr-2026 -- Section : 143(3) 144C(3) 144C(5) 153 92CA(3) 37(1) -- Hyd-Trib -- Virinchi Ltd. v. Dy. CIT Assessee Appeal Partly AllowedIT Appeal No. 1185 (Hyd.) of 20242025 TaxPub(DT) 7595 (Hyd-Trib) 10-Apr-2026 -- Section : 148 149(1)(A) 148A(b) 148A(d) 54 149(1)(b) 151 -- Mum-Trib -- Vipendra Ravindra Mandal v. ITO Assessee Appeal AllowedIT Appeal No. 1819 (Mum) of 20252025 TaxPub(DT) 7594 (Mum-Trib) 10-Apr-2026 -- Section : 144C(13) 143(2) 92CA(3) 144C(5) 250 143(3) 92B 234C 271(1)(c) 274 115-O 92(3) -- Del-Trib -- Technip Energies India Ltd. v. Addl. CIT Assessee Appeal AllowedIT Appeal Nos. 6390 (Del.) of 2017 and 9852 (Del.) of 20192025 TaxPub(DT) 7593 (Del-Trib) 10-Apr-2026 -- Section : 143(3) 144C(13) 144C(5) 143C(13) 801A 92BA 801A(10) 92C(3) 92D 115JAA 234A 153 -- Hyd-Trib -- Sushee Infra & Mining Ltd. v. ACIT Assessee Appeal Partly AllowedIT Appeal No. 1390 (Hyd.) of 20242025 TaxPub(DT) 7591 (Hyd-Trib) 10-Apr-2026 -- Section : 5 90 234B 15 5(2)(a) 9(1)(ii) 90(2) -- Chen-Trib -- Prakash Raman v. ITO Assessee Appeal AllowedIT Appeal No. 1115 of 20252025 TaxPub(DT) 7582 (Chen-Trib) 10-Apr-2026 -- Section : 5(A) 44AD 183 148 142(1) 143(2) 156 274 271(F) 264 147 144 144B 192 185 132 -- Bom-HC -- Prabhakar Nerulkar v. Pr. CITWrit Petition No. 444 of 20242025 TaxPub(DT) 7581 (Bom-HC) 09-Apr-2026 -- Section : 69A 143(3) 153A 271(1)(c) -- Chd-Trib -- Smt. Renu Aggarwal v. ACIT/DCIT (Central Circle), PatialaITA Nos. 1306 & 714/CHANDI/20252026 TaxPub(DT) 1191 (Chd-Trib) 09-Apr-2026 -- Section : 12A 80G -- Chd-Trib -- Pooja Foundation v. CIT (Exemptions), Chandigarh Appeal AllowedITA Nos. 1712 & 1713/CHANDI/20252026 TaxPub(DT) 1190 (Chd-Trib) 09-Apr-2026 -- Section : 143(3) 69A -- Chd-Trib -- Shri Rakesh Kumar Vohra v. DCIT (Central Circle-2), Chandigarh Appeal Partly AllowedITA No. 1015/CHANDI/20252026 TaxPub(DT) 1189 (Chd-Trib) 09-Apr-2026 -- Section : -- Pat-Trib -- Bhagwan Traders v. ITO, Ward-3(4), Saharsha Assessee Appeal Partly AllowedITA No. 538/PAT/20252026 TaxPub(DT) 1188 (Pat-Trib) 09-Apr-2026 -- Section : -- Pat-Trib -- Tarouna Cold Storage Pvt. Ltd. v. ITO, Ward-3(1), Purnea Assessee Appeal Partly AllowedITA No. 539/PAT/20252026 TaxPub(DT) 1187 (Pat-Trib) 09-Apr-2026 -- Section : -- Ctk-Trib -- Charinangal Service Co-operative Society v. ITO, Ward-Jajpur, Jajpur Assessee Appeal Partly AllowedITA No. 692/CTK/20252026 TaxPub(DT) 1186 (Ctk-Trib) 09-Apr-2026 -- Section : 148 148A 147 148A(b) 148(b) 148A(d) -- Ctk-Trib -- Arpita Jena v. ITO, Ward-3(1), Bhubaneswar Assessee Appeal AllowedITA No. 585/CTK/20252026 TaxPub(DT) 1185 (Ctk-Trib) 09-Apr-2026 -- Section : -- Pat-Trib -- Shiv Kumar v. DC/AC, Circle-4, Patna Assessee Appeal Partly AllowedITA No. 535, 536 & 537/PAT/20252026 TaxPub(DT) 1184 (Pat-Trib) 09-Apr-2026 -- Section : 250 143(3) -- Del-Trib -- Abhik Finance Pvt. Ltd. v. DCIT, Central Circle-1(2), New Delhi Assessee Appeal DismissedITA No. 3723/Del/20242026 TaxPub(DT) 1183 (Del-Trib) 09-Apr-2026 -- Section : 250 133(6) 131 147 -- Ahd-Trib -- Dhwani Jayeshkumar Patel v. ITO, Ward-4(1)(2), Vadodara Assessee Appeal AllowedITA No. 1757/Ahd/20252026 TaxPub(DT) 1182 (Ahd-Trib) 09-Apr-2026 -- Section : 271B 143(3) 44AB 274 273B -- Chen-Trib -- Sahana Jewellery Exports Private Limited v. ITO, Corporate Ward -3, Coimbatore Assessee Appeal AllowedITA No. 3474/Chny/20252026 TaxPub(DT) 1181 (Chen-Trib) 09-Apr-2026 -- Section : 143(3) 144B 40(a)(ia) 37 48 -- Chen-Trib -- S. Rajasekaran v. Deputy Commissioner of Income-tax, Non-Corporate Circle -7(1), Chennai Assessee Appeal Partly AllowedITA No. 2821/Chny/20252026 TaxPub(DT) 1180 (Chen-Trib) 09-Apr-2026 -- Section : 80G(5) 12A -- Chd-Trib -- Thakur Satyanarayan Kapuria Mandir Nyas v. CIT (Exemptions), Chandigarh Assessee Appeal AllowedITA No. 137/CHD/20252026 TaxPub(DT) 1179 (Chd-Trib) 09-Apr-2026 -- Section : 23(1) 143(3) 132(1) 153A 143(2) -- Chd-Trib -- Raman Goyal v. DCIT, Central Circle-1, Chandigarh Appeal AllowedITA Nos. 40, 35 & 36/CHD/20252026 TaxPub(DT) 1178 (Chd-Trib) 09-Apr-2026 -- Section : 159(2) 2(14) 2(14)(iii) -- Chd-Trib -- Shri Shankar Lal S/o Shri Bastiram, Through L/H Smt. Sudershana Devi v. ITO, Ward-4, Panchkula Assessee Appeal AllowedITA No. 1234/CHD/20252026 TaxPub(DT) 1177 (Chd-Trib) 09-Apr-2026 -- Section : 250 143(3) 144B 80P 80P(2)(d) 250(6) -- Pune-Trib -- Junnar Taluka Prathamik Shikshak Sahakari Patsanstha v. PNE-W-59(1), Pune Assessee Appeal AllowedITA No. 1659/PUN/20252026 TaxPub(DT) 1176 (Pune-Trib) 09-Apr-2026 -- Section : 250 143(1) 90 139(1) 143(1)(a) -- Pune-Trib -- Rohan Atul Khadilkar v. Income Tax Officer, Ward-13(1), Pune Assessee Appeal AllowedITA No. 1200/PUN/20242026 TaxPub(DT) 1175 (Pune-Trib) 09-Apr-2026 -- Section : 250(6) 194A 133A 2(28A) 45I(bb) 201(1) 201(1A) -- Luck-Trib -- M/s. Motor & General Sales Ltd. v. Income Tax Officer (TDS)-II, Commissioner of Income Tax (Appeals-II), Kanpur Assessee Appeal Partly AllowedITA No. 136/LKW/20202026 TaxPub(DT) 1174 (Luck-Trib) 09-Apr-2026 -- Section : 69C 143(1) 132 132(4) 153A 143(3) 68 133 90 131 10 -- Mum-Trib -- DCIT-CC3(2), Central Range-3, Mumbai v. Mangalkalash Trading (P) Ltd. Revenue Appeal AllowedITA No. 576/MUM/20192026 TaxPub(DT) 1173 (Mum-Trib) 09-Apr-2026 -- Section : 250 44AD 253 -- Bang-Trib -- Smt. Nafeeja Bi v. ITO, Ward - 1, Shivamogga Assessee Appeal Partly AllowedITA No. 2323/Bang/20252026 TaxPub(DT) 1172 (Bang-Trib) 09-Apr-2026 -- Section : 250 143(3) 144B 143(1) 12A -- Pune-Trib -- Tarachand Gupta Foundation v. Income Tax Officer, Exemption Ward-1(1), Nashik Assessee Appeal AllowedITA No. 2539/PUN/20252026 TaxPub(DT) 1171 (Pune-Trib) 09-Apr-2026 -- Section : 148 68 147 142(1) 139 234A 271F 271(1)(c) 143(1) 147/151 151(1) -- Chd-Trib -- Shri Pawan Garg v. ITO, Ward 5(5), Chandigarh Assessee Appeal AllowedITA No. 1218/CHD/20242026 TaxPub(DT) 1170 (Chd-Trib) 09-Apr-2026 -- Section : 147 148 69A 147/148 -- Chen-Trib -- Aryan Share & Stock Brokers Ltd. v. ITO, Corporate Ward-1(1), Chennai Assessee Appeal AllowedITA No. 2756/Chny/20252026 TaxPub(DT) 1169 (Chen-Trib) 09-Apr-2026 -- Section : 250 147 144B 271(1)(c) 69A 148 250(6) -- Pune-Trib -- Bhaskar Rajaram Thorat v. ITO, Ward-2(1), Nashik Assessee Appeal AllowedI.T.A. Nos. 2300 & 2302/PUN/20252026 TaxPub(DT) 1168 (Pune-Trib) 09-Apr-2026 -- Section : 250 143(3) 144B 271AAC(1) 69A 250(6) -- Pune-Trib -- Dhananjay Vasantrao Deshmukh (HUF) v. ITO, Ward-1(5), Aurangabad Assessee Appeal AllowedI.T.A. No. 2343 & 2344/PUN/20252026 TaxPub(DT) 1167 (Pune-Trib) 09-Apr-2026 -- Section : 147 144C 194-IA 148A 143(2) -- Bang-Trib -- Shri Kandavara Abdul Basheer v. Income Tax Officer, International Tax Ward, Mangalore Assessee Appeal AllowedITA No. 2249/Bang/20252026 TaxPub(DT) 1166 (Bang-Trib) 09-Apr-2026 -- Section : 147/144 -- Kol-Trib -- Adarsha Samaj Kalyan Samittee v. Income Tax Officer Assessee Appeal Partly AllowedI.T.A. No. 332/GTY/20252026 TaxPub(DT) 1165 (Kol-Trib) 09-Apr-2026 -- Section : 153C 143(2) 142(1) 153A -- Bang-Trib -- Deputy Commissioner of Income Tax, Central Circle – 1(4), Bangalore v. M/s. Davanam Constructions Pvt. Ltd. Revenue Appeal DismissedITA Nos. 2101 to 2103/Bang/20252026 TaxPub(DT) 1164 (Bang-Trib) 09-Apr-2026 -- Section : -- Bang-Trib -- M/s. Nam Estates Pvt. Ltd. (Presently known as Embassy Developments Ltd.) v. The Assistant Commissioner of Income Tax, Circle – 5(1)(1), Bangalore Assessee Appeal DismissedITA No. 2257/Bang/20252026 TaxPub(DT) 1163 (Bang-Trib) 09-Apr-2026 -- 2026 TaxPub(CL) 171 (SC) North Eastern Development Finance Corporation Ltd. (NEDFI) v. L. Doulo Builders & Suppliers Co. (P.) Ltd. , SC, , Civil Appeal No. 6492 of 2024, 2025-12-16 09-Apr-2026 -- 2026 TaxPub(CL) 163 (SAFEMA - New Del) P. Senthil Kumar v. Deputy Director, Directorate of Enforcement, Chennai , SAFEMA - New Del, , FPA-PMLA-2344, 2345, 2347, 2348, 2349, 2350, 2351, 2352, 2353, 2354, 2355, 2356 and 2357/CHN/2018, 2025-10-29 09-Apr-2026 -- 2026 TaxPub(CL) 157 (NCLAT- New Del) Redpro Construction (P.) Ltd. v. Skyline Infratech (P.) Ltd. , NCLAT- New Del, , Comp. APP. (AT) (Ins) No. 1630 of 2023, I.A. No. 5889 of 2023, 2025-11-21 09-Apr-2026 -- 2025 TaxPub(CL) 935 (NCLT- Kol) REC Ltd. v. Hiranmaye Energy Ltd. , NCLT- Kol, , I.A. (IB) No. 1020/KB of 2022, I.A. (IB) No. 828/KB of 2023, CP (IB) No. 138/KB of 2021, 2024-01-02 09-Apr-2026 -- 2025 TaxPub(CL) 758 (NCLT- Kol) State Bank of India v. Nikunj Bothra , NCLT- Kol, , C.P. (IB) No. 262 (KB) of 2022, 2025-01-07 09-Apr-2026 -- 2025 TaxPub(CL) 753 (NCLT- Ahd) Comet Performance Chemicals (P.) Ltd. v. Aarvee Denims & Exports Ltd. , NCLT- Ahd, , CP (IB) No. 275 (Ahm) of 2023, 2024-07-02 09-Apr-2026 -- 2025 TaxPub(CL) 750 (NCLT- New Del) Acute Daily Media (P.) Ltd. v. Sharp Eye Advertising (P.) Ltd. , NCLT- New Del, , Company Petition (IB) No. 50 (PB) of 2021, I.A. Nos. 3602 of 2022 and 461 of 2024, Inv. Pett. No. 36 of 2022, 2024-06-12 09-Apr-2026 -- 2025 TaxPub(CL) 648 (NCLT- Mum) Vantage Point Asset Management Pte. Ltd. v. Ashish Arjunkumar Rathi , NCLT- Mum, , I.A. Nos. 2794, 3336, 3399 of 2023, 3286, 3654 of 2024, IVN. P. Nos. 40 & 41 of 2024, C.P. (IB) No. 893 (MB) of 2021, 2024-08-13 09-Apr-2026 -- 2025 TaxPub(CL) 482 (NCLT- Mum) Union Bank of India v. Spark Green Energy (Satara) Ltd. , NCLT- Mum, , IA Nos. 1626 & 3067 of 2024, CP (IB) 4260 (MB) of 2018, 2024-11-26 09-Apr-2026 -- 2025 TaxPub(CL) 478 (NCLT- New Del) State Bank of India v. Sanjay Jain , NCLT- New Del, , IB No. 561 (ND) of 2022, IA No. 80 of 2023, 2024-02-26 09-Apr-2026 -- 2025 TaxPub(CL) 477 (NCLT- JP) State Bank of India v. Hemant Bohra , NCLT- JP, , IA No. 232 (JPR) of 2021, CP No. (IB)-19/95(1) (JPR) of 2021, 2024-03-28 09-Apr-2026 -- 2025 TaxPub(CL) 466 (Karn-HC) Manyata Reallty v. Registrar , Karn-HC, , Writ Petition Nos. 26977, 27032 & 27346 of 2023 (GM - RES), 2024-03-06 09-Apr-2026 -- 2025 TaxPub(CL) 464 (NCLT- Kol) Indian Bank v. Methil Sashi Kumar Nair , NCLT- Kol, , C.P. (IB) No. 239 (KB) of 2023, I.A. (IB) No. 429 (KB) of 2024, 2024-12-20 09-Apr-2026 -- 2026 TaxPub(CL) 134 (IBBI) Kollupalli Swaroop (RV), In re , IBBI, , IBBI/VALUATION/DISC./31/2025, 2025-11-27 07-Apr-2026 -- Section : 143(2) 92A(2)(a) 92BA 92CA 40A 40A(2) 92BA(i) 40A(2)(a) 142(1) 129 14A 8(2)(iii -- Pune-Trib -- ITO v. Vikram Tea Processing (P) Ltd. Revenue Appeal DismissedIT Appeal Nos. 2285 (Pun) of 2024 and 2285 (Pun) of 20242025 TaxPub(DT) 7577 (Pune-Trib) 07-Apr-2026 -- Section : 44AB 139(1) 92-E 119 234A 119(2) 10 12A 33AB 35D 50B 80-1B 92F 115JC 5A 92E -- Guj-HC -- Income Tax Bar Association v. UOI Petition DisposedR/Special Civil Application Nos. 13533, 13582 and 13589 of 20252025 TaxPub(DT) 7576 (Guj-HC) 07-Apr-2026 -- Section : 143(3) 115BBE 69C 234B 139 133A 143(2) 69A 127 68 69A/69B 133A/131 271AAC 244 -- Jp-Trib -- Hiralal Vijawat v. ACIT/DCIT Assessee Appeal AllowedIT Appeal No. 614 (JP) of 20252025 TaxPub(DT) 7575 (Jp-Trib) 07-Apr-2026 -- Section : 9(1)(vii) 139(1) 9(1)(vi) -- Del-Trib -- Forcepoint International Technology Ltd. v. ACIT Assessee Appeal AllowedIT Appeal No. 976 (Delhi) of 20232025 TaxPub(DT) 7570 (Del-Trib) 07-Apr-2026 -- Section : 143(3) 68 133(6) 142(1) 115BBE 6869 43(5) 69A 69C 139 44AB -- Jp-Trib -- Dinesh Kumar Tak v. ITO Assessee Appeal Partly AllowedIT Appeal No. 981 (JP) of 20252025 TaxPub(DT) 7569 (Jp-Trib) 07-Apr-2026 -- Section : 143(2) 142(1) 57 92CA -- Mum-Trib -- Dy. CIT v. Mahindra Homes (P) Ltd. Revenue Appeal AllowedIT Appeal No. 1212 (Mum.) of 20252025 TaxPub(DT) 7567 (Mum-Trib) 07-Apr-2026 -- Section : 250 801A(4) 80IA(4) 80IA(4)(i) 2(12) 7(1) 80-IA(4) -- Mum-Trib -- Dy. CIT v. Gateway Distriparks Ltd. Revenue Appeal DismissedIT Appeal Nos. 3815 and 3816 (Mum.) of 20252025 TaxPub(DT) 7564 (Mum-Trib) 07-Apr-2026 -- Section : 80IA 133(6) 92BA 80IA(8) 80IA(6) 92F(ii) 92CA(3) 92CA(1) 92CA(2) 92D(3) 14A 115 -- Mum-Trib -- Dy. CIT v. Aarti Industries Ltd. Appeal DismissedIT Appeal No. 4869 (Mum) of 20232025 TaxPub(DT) 7563 (Mum-Trib) 07-Apr-2026 -- Section : 143(3) 147 10A/10AA 10AA 35(1)(ii) 144C(3) 148 10AA(4) 2 10AA(2) 80-1A 154 92C -- Mum-Trib -- Dy. CIT v. 63 Moons Technologies Ltd. Revenue Appeal DismissedIT Appeal Nos. 2110 to 2112 (Mum) of 20252025 TaxPub(DT) 7562 (Mum-Trib) 07-Apr-2026 -- Section : 482 226(4) 132 132(3) 281B 102 44 136 293 132B 5(1) 8(3)(a) 45 71 8(8) 2(24 -- Del-HC -- Asstt. CIT v. State Petition DisposedCrl. M.C. 2198 of 20182025 TaxPub(DT) 7557 (Del-HC) 07-Apr-2026 -- Section : 143(3) 14A 115JB 14A(2) -- Mum-Trib -- ACIT v. Cyquator Media Services (P) Ltd. Revenue Appeal DismissedITA No. 4048/Mum/20252025 TaxPub(DT) 5726 (Mum-Trib) 07-Apr-2026 -- Section : 36(1)(iii) -- Mum-Trib -- ACIT v. Thirumalai Chemicals Ltd. Revenue Appeal DismissedITA No. 5029/MUM/2024 and ITA No. 5032/MUM/20242025 TaxPub(DT) 5725 (Mum-Trib) 07-Apr-2026 -- Section : 250 143(3) 147 40(a)(ia) 201 201(1A) 271C 40(a)(i) 195 -- Mum-Trib -- ACIT v. Hari Krishna Exports (P) Ltd.ITA No. 3618/Mum/2025 and C.O. No. 167/Mum/2025 (Arising out of ITA No. 3618/Mum/2025)2025 TaxPub(DT) 5724 (Mum-Trib) 07-Apr-2026 -- Section : 143(3) 144C 148 143(2) -- Guj-HC -- VR Bharat (P) Ltd. v. National Faceless Assessment Centre & Anr.R/Special Civil Application No. 10896 of 20222025 TaxPub(DT) 5634 (Guj-HC) 07-Apr-2026 -- Section : 115BAB 139(1) 143(1) (1) 338 80-ID 10AA 32 33AB 35 35CCC 80JJAA 72A 92BA 92F -- Raipur Bench -- Vivrn Foods (P) Ltd. v. ITO Assessee Appeal DismissedITA No. 364/RPR/20252025 TaxPub(DT) 5632 (Raipur Bench) 07-Apr-2026 -- Section : 147/148 35(1) 35(1)(ii) 35(1)(II) 143(3) 148 12A -- Chd-Trib -- Vardhman Polytex Ltd. v. ACIT Assessee Appeal DismissedITA No. 542/CHD/20112025 TaxPub(DT) 5621 (Chd-Trib) 07-Apr-2026 -- Section : 153D -- Raipur Bench -- Tulika Kedia v. Asstt. CIT Assessee Appeal AllowedITA Nos. 143, 144, 145 & 146/RPR/20252025 TaxPub(DT) 5612 (Raipur Bench) 07-Apr-2026 -- Section : 40(a)(ii) 143(2) -- Del-Trib -- Trustworthy Gems & Jewellery (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 1282/Del/20182025 TaxPub(DT) 5611 (Del-Trib) 07-Apr-2026 -- Section : 12AA 92(3) 12AA? 11 2(15) -- Mad-HC -- DIT (E) v. Trinity Educational Trust In Favour of AssesseeTCA No. 582 of 20132025 TaxPub(DT) 5609 (Mad-HC) 07-Apr-2026 -- Section : 143(1) 43B 250 143(1)(a) 154 -- Del-Trib -- Tirlok Chand Sharma v. DCIT Assessee Appeal AllowedITA No. 6136/DEL/20242025 TaxPub(DT) 5606 (Del-Trib) 07-Apr-2026 -- Section : 40(a)(i) 195 201 143(3) -- Bom-HC -- Jt. CIT v. Tumkur Minerals (P) Ltd. Revenue Appeal DismissedTax Appeal No. 26 of 20242025 TaxPub(DT) 5598 (Bom-HC) 07-Apr-2026 -- Section : 53A 143(3) 147/148 2(47) 271(1)(c) -- Chd-Trib -- ITO v. Deyem Industry Nalagarh Revenue Appeal DismissedITA No. 708/Chd/20232025 TaxPub(DT) 5596 (Chd-Trib) 07-Apr-2026 -- Section : 90/91 143(1)/154 295 91 139(1) -- Del-Trib -- ITO v. Fashion Factory Revenue Appeal DismissedITA No. 4974/DEL/20242025 TaxPub(DT) 5595 (Del-Trib) 07-Apr-2026 -- Section : 80G 80G(5)(i) 10(23C) 80G(5)(vi) 11(1)(a) 11(4)(a) -- Mad-HC -- CIT v. P.S. Ramasamy Telugu Minority Educational & Charitable Trust Appeal DismissedTCA No. 324 of 20112025 TaxPub(DT) 5590 (Mad-HC) 07-Apr-2026 -- Section : 250 143(3) 144(B) -- Karn-HC -- Suresh Kumar Paruchuri v. CIT(A) Petition AllowedWrit Petition No. 103507 of 2025 (T-IT)2025 TaxPub(DT) 5577 (Karn-HC) 07-Apr-2026 -- Section : 12(A) 11 11(2) 143(1)(a) 119(2) 19(2)(b) 119(2)(b) 139(4) -- MP-HC -- St. Tomas Education & Welfare Society v. Revenue Department & Ors. Petition DisposedWrit Petition No. 19747 of 20222025 TaxPub(DT) 5574 (MP-HC) 07-Apr-2026 -- Section : 153A 153A(1)(b) 143(2) 133A 153A(1)(a) 14392) 391 143(3) -- Del-Trib -- SRS Buildcon (P) Ltd. v. DCIT Appeal AllowedITA Nos. 3621, 3622, 3623, 3624, 3625, 3626/Del/2018 and ITA No. 3635/Del/20182025 TaxPub(DT) 5572 (Del-Trib) 07-Apr-2026 -- Section : 143 144 156 238 5(1) 7 31 33 -- Bom-HC -- Smaaash Entertainment (P) Ltd. v. Asstt. CITWrit Petition No. 3272 of 20242025 TaxPub(DT) 5568 (Bom-HC) 07-Apr-2026 -- Section : 271(1)(c) 250 246 -- Hyd-Trib -- Sitarama Rao v. ACIT Assessee Appeal AllowedITA No. 1368/Hyd/2024 to 1373/Hyd/2024 and 1375/Hyd/20242025 TaxPub(DT) 5567 (Hyd-Trib) 07-Apr-2026 -- Section : 154 80C -- Chd-Trib -- Sahil Jain v. ITO Appeal Partly AllowedITA No. 1243/Chandi/20242025 TaxPub(DT) 5561 (Chd-Trib) 07-Apr-2026 -- Section : 50C 50C(2) 16A 23A 24 35 55A 250(4) -- Raipur Bench -- Ram Bhuvan Yadav v. Dy. CIT Assessee Appeal AllowedITA No. 325/RPR/20252025 TaxPub(DT) 5560 (Raipur Bench) 07-Apr-2026 -- Section : 147 144C(13) 144C(5) 56(2)(x) 144C(1) 6 139 148A(b) 148A(d) 143(2) 43CA -- Pune-Trib -- Gurudev Chandrashekhar Karanth v. ITD Assessee Appeal Partly AllowedITA No. 147/PUN/20252025 TaxPub(DT) 5557 (Pune-Trib) 07-Apr-2026 -- Section : 80G(5) 12A 80G(5)(ii) -- Ahd-Trib -- Shree Loheshwar Mahadev Trust v. CIT(E) Assessee Appeal AllowedITA No. 472/AHD/20252025 TaxPub(DT) 5555 (Ahd-Trib) 07-Apr-2026 -- Section : 143(3) 44ADA 44AA(1) 40(b) 10(2) 23(5) -- Del-Trib -- Ranu Gupta v. ACIT Assessee Appeal AllowedITA No. 2224/Del/20252025 TaxPub(DT) 5551 (Del-Trib)