Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 09-May-2026 -- Section 54 Section (54) Section 56 Section 54(1) Section 49... 2026 TaxPub(GST) 1035 (Bom-HC) Valmet Flow Control Pvt. Ltd. Thr. Its Authorised Director Shri Vishwas Sham Lele v. Union of India, Through its Secretary, Department of Finance, New Delhi, Central Board of Indirect Taxes & Customs, New Delhi, Assistant Commissioner of GST & Central Excise, Division – III, Thane , Bom-HCWrit Petition No. 14685 of 2025 09-May-2026 -- Section 74... 2026 TaxPub(GST) 1034 (Jhar-HC) M/s. Tata Steel Limited v. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, New Delhi, Central Board of Indirect Taxes & Customs, New Delhi, Commissioner of Central Goods & Services Tax & Central Excise, Joint Commissioner, Central Goods & Services Tax & Central Excise, Additional Commissioner, Central Goods and Services Tax & Central Excise, Assistant Commissioner, Central Goods and Services Tax & Central Excise, Jamshedpur, Superintendent, Central Goods and Services Tax & Central Excise, TISCO Range, Jamshedpur, Director General of Audit (Central), Lucknow at Ranchi , Jhar-HCW.P. (T) No. 2485 of 2026 09-May-2026 -- Section 66 Section 73(1) Section 75 Section 142(8)(a) Section 77 Section 66D Section 73(2) Section 66B Section 66D(i)(A) Section 65 Section 70 Section 69 Section 11A Section 66D(p)(i) Section 66D(p)(1) Section 11-A Section 78 Section 72-A Rule 6 Rule 4... 2026 TaxPub(GST) 1033 (Gau-HC) Sri Samujjal Phukan v. Union of India, The Additional Commissioner, Central Goods & Service Tax, Assam, The Additional Commissioner, Central Goods & Service Tax, Aizawl , Gau-HCW.P(C) No. 5236/2022 09-May-2026 -- Section 4(3) Section 142(10) Section 9 Section 34 Rule 7(1)... 2026 TaxPub(GST) 1032 (Trip-HC) Sri Nimai Kar v. The State of Tripura, The Commissioner & Secretary, Public Works Department, Government of Tripura, The Commissioner & Secretary, Revenue Department, Government of Tripura, The Commissioner of Goods & Service Tax, Revenue Department, Government of Tripura, The Chief Engineer, Public Works Department (Roads & Buildings), Government of Tripura, The Executive Engineer, LTV Division , Trip-HCWP(C) No. 167 of 2024 09-May-2026 -- Section 482 Section 132 Section 70 Section 138 Section 35 Section 67(1) Section 132(1)(b) Section 138(1)... 2026 TaxPub(GST) 1031 (Chhattisgarh-HC) Rohan Tanna & Chandrasekhar Chandrakar v. Union of India through Senior Intelligence Officer, Director General of Goods & Services Tax Intelligence, Raipur, Directorate General of Goods & Service Tax Intelligence (DGGI), Raipur , Chhattisgarh-HCMCRCA No. 353 of 2026, MCRCA No. 368 of 2026 09-May-2026 -- Section 74 Section 73 Section 6(2)(b) Section 75(4) Section 107 Rule 109... 2026 TaxPub(GST) 1030 (Del-HC) M/s. Ramada Engineering Industry v. Additional Commissioner (Adjudication) Central Goods & Services Tax, Delhi North, Principal Commissioner, Central GST, New Delhi, Sales Tax Officer-Class-II, New Delhi , Del-HCW.P. (C) 1036/2026 & CM Appl. 5022/2026 09-May-2026 -- Section 74(1) Section 122 Section 74(9) Section 75(4)... 2026 TaxPub(GST) 1029 (Uttarakhand-HC) M/s Poddar Ispat Pvt. Ltd. v. Office of the Deputy Commissioner & Anr. , Uttarakhand-HCWrit Petition (M/B) No. 286 of 2026 09-May-2026 -- ... 2026 TaxPub(GST) 1028 (Cal-HC) Om Ultimate Techno India Private Limited v. Principal Chief Commissioner of CGST & Central Excise & Ors. , Cal-HCWPA 2363 of 2026 09-May-2026 -- Section 73 Section 107(1) Section 107(4)... 2026 TaxPub(GST) 1027 (Tel-HC) M/s. Neha Sales Marketing v. State of Telangana, Hyderabad & Anr. , Tel-HCWrit Petition No. 12428 of 2026 09-May-2026 -- Section 73 Section 107 Section 73(9) Section 107(1) Section 75(4) Section 128A Section 16(5) Section 107(4) Rule 164... 2026 TaxPub(GST) 1026 (Guj-HC) Manjulaben Vinod Patel v. The Deputy Commissioner of State Tax & Anr. , Guj-HCR/Special Civil Application No. 17603 of 2025 09-May-2026 -- Section 74 Section 75 Section 16 Section 50 Section 74(5) Section 74(8) Section 52 Section 76 Section 123 Section 125 Section 129 Section 73 Section 74A1 Rule 142... 2026 TaxPub(GST) 1025 (All-HC) M/s Comfort Battery v. Additional Commissioner of Central Goods & Services Tax , All-HCWrit Tax No. 2097 of 2026 09-May-2026 -- Section 54(3)(ii) Section 168(1) Section 54(1) Section 43B Section 43B(a) Rule 89(5) Rule 89-... 2026 TaxPub(GST) 1024 (Bom-HC) CHEC-TPL Line 4 Joint Venture C/o TATA Projects Limited v. Union of India through Ministry of Finance, Department of Revenue, New Delhi, The Joint Commissioner, Central Tax (Raigad Appeals), Navi Mumbai, The Assistant Commissioner of CGT & C.Ex., Navi Mumbai, The Commissioner of CGST & C.Ex,, Navi Mumbai , Bom-HCWrit Petition No. 2583 of 2025 09-May-2026 -- Section 98(4) Section 97 Section 97(2) Section 95(a) Section 54 Section 98(2) Rule 104... 2026 TaxPub(GST) 1021 (AAR-Karn) Hemanth Kumar BS (Hanuman Fashion), In re , AAR-KarnOrder No. KAR.ADRG 07/2026 08-May-2026 -- Section : 143(3) 144C(3) 144B 144C(1) 144C(5) 80IA 92CA(3) 115JB 144C(13) 92B 133(6) 80-I -- Del-Trib -- SRF Limited v. Assistant or Deputy Commissioner of Income Tax, Circle 10(1), New Delhi Assessee Appeal Partly AllowedITA No. 4289/Del/20242026 TaxPub(DT) 3570 (Del-Trib) 08-May-2026 -- Section : 12AB -- Ahd-Trib -- Subhadraben Pratapsinh Charitable Trust v. Income Tax Officer, Circle-1 (Exemption), Ahmedabad Assessee Appeal AllowedI.T.A. No. 998/Ahd/20262026 TaxPub(DT) 3569 (Ahd-Trib) 08-May-2026 -- Section : 144 144B 147 148 250 69A -- Ahd-Trib -- Devnandan Buildcon v. NFAC Delhi, Present Jurisdiction, Income Tax Officer, Ward- 5(3)(1), Ahmedabad Assessee Appeal AllowedITA No. 2062/AHD/20252026 TaxPub(DT) 3568 (Ahd-Trib) 08-May-2026 -- Section : 12A 80G(5) -- Ahd-Trib -- Keval Ghyan Seva Niketan Trust v. The Commissioner of Income Tax (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 236/AHD/20252026 TaxPub(DT) 3567 (Ahd-Trib) 08-May-2026 -- Section : 8OGGC 80GGC 133(6) 131(1) 271(1)(c) 68-Bank -- Ahd-Trib -- The Income Tax Officer, Ward1(2)(1), Ahmedabad v. Chetan Mahendrabhai Adani Revenue Appeal AllowedI.T.A. No. 2468/Ahd/20252026 TaxPub(DT) 3566 (Ahd-Trib) 08-May-2026 -- Section : 69C 143(1) 147 148A(b) 148A(d) 115BBE 151 149(1)(a) -- Ahd-Trib -- Sajan Overseas Pvt. Ltd. v. Income Tax Officer, Ward-4(1)(1), Ahmedabad, Income Tax Officer, Ward-4(1)(1), Ahmedabad v. Sajan Overseas Pvt. Ltd.I.T.A. Nos. 791 & 939/Ahd/20252026 TaxPub(DT) 3565 (Ahd-Trib) 07-May-2026 -- Section : 147 144 69A 50C -- Mum-Trib -- Mayuri Hitendra Shah v. Assessing Officer, Income Tax Office, Navi Mumbai Appeal AllowedITA No. 6756/MUM/20252026 TaxPub(DT) 3463 (Mum-Trib) 07-May-2026 -- Section : 143(3) 147 250 143(1) 151 148 132(4) 131 68 271(1)(c) 142(1) -- Mum-Trib -- M.K. Sons Fine Jewels Pvt. Ltd. v. Income Tax Officer, Ward 12(3)(4), Mumbai Assessee Appeal AllowedITA No. 7584/Mum/20252026 TaxPub(DT) 3462 (Mum-Trib) 07-May-2026 -- Section : 143(3) 144C(5) 144C(13) 144B 234A 270A -- Del-Trib -- Boeing India Defense Private Limited v. DCIT, Circle 4(2), New Delhi Assessee Appeal AllowedITA No. 6042/DEL/20242026 TaxPub(DT) 3461 (Del-Trib) 07-May-2026 -- Section : 147/148 143(2) 68 148 144B 142(1) 139 14B -- Del-Trib -- Firoz Alam v. ITO, Ward- 2(1), Moradabad Appeal Partly AllowedITA No. 4576/Del/20252026 TaxPub(DT) 3460 (Del-Trib) 07-May-2026 -- Section : 143(1) 143(2) 68 142(1) 143(3) -- Del-Trib -- Ebro India Pvt. Ltd. v. ACIT, Circle 7(1), Delhi Assessee Appeal Partly AllowedITA No. 1291/DEL/20222026 TaxPub(DT) 3459 (Del-Trib) 07-May-2026 -- Section : 143(3) 271B 143(2) 44AB 192 40(a)(ia) 40A(2)(b) 139(5) 142(1) 144B -- Del-Trib -- ACIT, Income Tax Department, New Delhi v. Tumlare Software Services Pvt. Ltd. Revenue Appeal DismissedITA No. 3114/DEL/20232026 TaxPub(DT) 3458 (Del-Trib) 07-May-2026 -- Section : 143(2) 272A(1)(d) 142(1) 69A 115BBE 143(3) 144 154 -- Del-Trib -- Vinita Nitin Chaudhary v. ITO, Ward 47(3), New Delhi Assessee Appeal AllowedITA No. 6156 /DEL/20252026 TaxPub(DT) 3457 (Del-Trib) 07-May-2026 -- Section : 250 143(2) -- Del-Trib -- Sunny Yadav v. DCIT, Central Circle, Noida, Uttar Pradesh Appeal AllowedI.T.A. No. 3331/Del/20182026 TaxPub(DT) 3456 (Del-Trib) 07-May-2026 -- Section : 250 253 147 148 149(1) 144 144B 148A(b) 148A(d) 69A 3 149(1)(b) 148(A)(d) -- Mum-Trib -- Income Tax Officer, Ward - 1(1), Thane v. Kiransingh Mangilal Singh Rajpurohit, Kiransingh Mangilal Singh Rajpurohit v. Income Tax Officer, Ward - 1(1), Thane Assessee Appeal Allowed Revenue Appeal DismissedITA No. 6999/Mum./2025, C.O. No. 128/Mum./20262026 TaxPub(DT) 3455 (Mum-Trib) 07-May-2026 -- Section : 250 143(3) 144B -- Mum-Trib -- Kimplas Piping Systems Pvt. Ltd. v. Deputy Commissioner of Income Tax - 15(1)(2), Mumbai Assessee Appeal AllowedITA No. 8533/MUM/20252026 TaxPub(DT) 3454 (Mum-Trib) 06-May-2026 -- Section : 143(2) 148 147 45(2) 2(47) 53A 143(3) 139 142 2(7) 142(1) -- Mad-HC -- The Principal Commissioner of Income Tax-I, Chennai v. M/s. Estra Enterprises Private Limited Appeal DismissedT.C.A. No. 17 of 20262026 TaxPub(DT) 2216 (Mad-HC) 06-May-2026 -- Section : 158 260A 132(4A) 132(4) 34 209 -- Mad-HC -- Smt. N. Saroja, Shri N. Ravichandran, Shri. N. Muralidharan, Shri. N. Mohanraj v. The Assistant Commissioner of Income Tax, Central Circle-II, Tiruchirapalli In Favour of AssesseeT.C.A. Nos. 1395 to 1401 of 20092026 TaxPub(DT) 2214 (Mad-HC) 06-May-2026 -- Section : 92CA(1) 56(2)(x) -- Bom-HC -- Sandoz AG, Switzerland v. Deputy Commissioner of Income Tax, (International Taxation), Circle – 2, Pune & Ors. Writ Petition No. 3862 of 20262026 TaxPub(DT) 2213 (Bom-HC) 06-May-2026 -- Section : 143(2) 115JB 271(1)(c) 156 143(3) 250(6) 115JA 211 80-IB) 80-IA 17 3 80HHC 80 -- Mad-HC -- M/s. PVP Corporate Parks Pvt. Ltd. v. The Deputy Commissioner of Income Tax, Corporate Circle-5 (2), Chennai Petition ClosedT.C.A. No. 636 of 2016 and C.M.P. No. 13244 of 20162026 TaxPub(DT) 2212 (Mad-HC) 06-May-2026 -- Section : 148 132 152(3) 149 153A 153C 153A(b) 153A(1)(b) -- Guj-HC -- Purvibhavin Shah v. The Income Tax Officer, Ward-1, Gandhinagar R/Special Civil Application No. 3845 of 20262026 TaxPub(DT) 2211 (Guj-HC) 06-May-2026 -- Section : 50 112 260A -- Bom-HC -- Principal Commissioner of Income Tax-4, Mumbai v. SKF India Ltd. Petition DismissedWrit Petition (L) No. 31106 of 20252026 TaxPub(DT) 2210 (Bom-HC) 06-May-2026 -- Section : 12AA 80G(5) 2(15) 12AB -- Cal-HC -- M/s. Pranab Micro Services Federation v. Principal Chief Commissioner of Income Tax & Ors. Petition DismissedWPO/1070/20242026 TaxPub(DT) 2209 (Cal-HC) 06-May-2026 -- Section : -- Del-HC -- Pr. Commissioner of Income Tax, Delhi- 7 v. Tupperware India Pvt. Ltd.ITA 186/2026, ITA 197/20262026 TaxPub(DT) 2208 (Del-HC) 06-May-2026 -- Section : 148A(b) 148A(d) 80G 151A 143(3) 37 143(2) 142(1) 270A 144C(3) 144B 151(ii) 147 -- Bom-HC -- Marico Limited v. The Deputy Commissioner of Income Tax, Circle 4 (3)(1), Mumbai & Ors.Writ Petition No. 1120 of 20262026 TaxPub(DT) 2206 (Bom-HC) 06-May-2026 -- Section : 153 153(3) 153(4) 143(3) 144C(13) 14A 92CA(1) 92CA(3) 254 153(5) -- Bom-HC -- Laqshya Media Limited v. Asstt./Dy. Commissioner of Income Tax Circle 2 (2)(1), Mumbai & Ors. Petition DisposedWrit Petition No. 468 of 20262026 TaxPub(DT) 2205 (Bom-HC) 06-May-2026 -- Section : 153 153(3) 153(4) 143(3) 144C(13) 14A 254(2) 92CA 92CA(1) 153(5) -- Bom-HC -- Laqshya Media Limited v. Asstt./Dy. Commissioner of Income Tax, Circle 2 (2)(1), Mumbai & Ors. Petition DisposedWrit Petition No. 477 of 20262026 TaxPub(DT) 2204 (Bom-HC) 06-May-2026 -- Section : 131(1A) 272A(1)(c) 8(1)(h) 28 13(1A) 132 148 -- AP-HC -- Koduru Picheswara Rao v. Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, New Delhi & Ors. Petition ClosedWrit Petition No. 841 of 20262026 TaxPub(DT) 2203 (AP-HC) 06-May-2026 -- Section : 143 147 148 40A(2) 271 260A 149 -- Mad-HC -- M/s. Karpaga Vinayagar Papers v. The Assistant Commissioner of Income Tax, Circle - I, Virudhunagar Appeal DismissedTCA No. 151 of 20122026 TaxPub(DT) 2202 (Mad-HC) 06-May-2026 -- Section : 132(9B) -- Del-HC -- M/s. Huawei Telecommunications (India) Company Pvt. Ltd. v. The Deputy Director of Income Tax (Inv.) -4 (3), New Delhi & Ors. Petition DisposedW.P. (C) 6352/20222026 TaxPub(DT) 2201 (Del-HC) 06-May-2026 -- Section : 119(2)(b) 80-IAC 140A 115BAA 143(1) 139(1) -- Guj-HC -- Herald Global Ventures Private Limited v. The Chief Commissioner of Income Tax-1, Ahmedabad Petition AllowedR/Special Civil Application No. 11722 of 20242026 TaxPub(DT) 2199 (Guj-HC) 06-May-2026 -- Section : 143(3) 144B 144C 144B(1) 144C(1) 144C(2) 92CA(3) 292B -- Bom-HC -- Hansgrohe India Pvt. Ltd. v. The Assessment Unit, Income Tax Dept. & Ors. Petition DisposedWrit Petition No. 3501 of 20262026 TaxPub(DT) 2198 (Bom-HC) 06-May-2026 -- Section : 148A(d) 156 159(1) 159(2) 270A 292B -- Mad-HC -- Gowthaman S Legal heir of Late K. Selvarasu v. The Income Tax Officer, Ward 2, Cuddalore, Tamil Nadu, The Assessment Unit, Income Tax Department, Faceless Assessment, New DelhiWA No. 529 of 2026 and CMP No. 5130 of 20262026 TaxPub(DT) 2197 (Mad-HC) 06-May-2026 -- Section : 197 -- Del-HC -- Google Asia Pacific Pte Ltd. v. Commissioner of Income Tax & Anr.W.P. (C) 215 & 12045/2022, W.P. (C) 15196/2023, W.P. (C) 9018/2024, CM Appl. 36952/2024, W.P. (C) 14919/2025, CM Appl. 61377/20252026 TaxPub(DT) 2196 (Del-HC) 06-May-2026 -- Section : 264 270A 143(1) 36(1)(va) 132 143(3) 153A 143(1)(a) 270A(2)(a) 270A(3) 270A(6)(a -- Bom-HC -- GM Modular Private Limited v. Principal Commissioner of Income Tax - 1 & Ors. Petition DisposedWrit Petition No. 378 of 20262026 TaxPub(DT) 2195 (Bom-HC) 06-May-2026 -- Section : 143(3) 144C(13) 234B 271(1)(c) 271G 5(2)(a) 5(2)(b) 2(31) 9(1)() 153B -- Mum-Trib -- Siemens Aktiengesellschaft C/o BSR & Co. LLP v. Deputy Commissioner of Income-tax (International Taxation)-4(2)(2), Mumbai Assessee Appeal Partly AllowedITA Nos. 2159 & 5593/Mum/2017, 7322/Mum/2018, 7192/Mum/2019 & 1253/Mum/20212026 TaxPub(DT) 3137 (Mum-Trib) 06-May-2026 -- Section : 148 147 147/143(3) 1448 69A 151 -- Del-Trib -- Ram Avtar Mittal v. Income Tax Officer, Ward 2(3), Meerut Assessee Appeal AllowedITA Nos. 6006, 6007 & 6053/DEL/20252026 TaxPub(DT) 3136 (Del-Trib) 06-May-2026 -- Section : 12A 11 11(1)A 10(23C) 10(22A) -- Mum-Trib -- Breach Candy Hospital Trust v. Asst. CIT (Exemption), Circle- 1(1), Mumbai Appeal AllowedITA No. 1087/Mum/20262026 TaxPub(DT) 3135 (Mum-Trib) 06-May-2026 -- Section : 153A 153D 271A -- Del-Trib -- Sh. Nitish Kumar Nagar v. JCIT (OSD) & DCIT, Central Circle-27, Delhi Assessee Appeal AllowedITA Nos. 2573 to 2581 & 2777 to 2787/Del/20252026 TaxPub(DT) 3134 (Del-Trib) 06-May-2026 -- Section : 250 1 139(1) 147 148 148A(b) 148A(d) 143(2) 142(1) 69C 148AD 151 151(ii) 132 -- Del-Trib -- Kapoor Watch Company Pvt. Ltd. v. DCIT, Central Circle-17, Delhi, DCIT, Central Circle-17, Delhi v. Kapoor Watch Company Pvt. Ltd. Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 5640 to 5646, 6825 to 6829 & 6920 to 6921/Del/20252026 TaxPub(DT) 3133 (Del-Trib) 06-May-2026 -- Section : 250 143(3) 144B 143(2) 142(1) 14A 143(1) 270A 274 143(1)(a) 154 43B 115P -- Del-Trib -- Tourism Finance Corporation of India Ltd. v. Assistant Commissioner of Income Tax, Circle 25(1), Delhi Assessee Appeal Partly AllowedITA No. 5712/Del/20252026 TaxPub(DT) 3132 (Del-Trib) 06-May-2026 -- Section : 143(3) 144C 2348 92CA(3) -- Del-Trib -- Bloomsbury Publishing India Private Limited v. DCIT, Circle-4(2), Delhi Assessee Appeal AllowedITA No. 602/Del/20222026 TaxPub(DT) 3131 (Del-Trib) 06-May-2026 -- Section : 148 143(2) 50C -- Mum-Trib -- Parvez Abdul Khudush Khan v. Income Tax Officer, Vashi Navi Mumbai Assessee Appeal AllowedITA No. 6489/Mum/20252026 TaxPub(DT) 3130 (Mum-Trib) 06-May-2026 -- Section : 250 132 131 69A -- Mum-Trib -- Chandraprakash Madrecha v. DCIT, Central Circle-8(2), Mumbai Assessee Appeal AllowedITA 7442/MUM/2025 and 7443/Mum/20252026 TaxPub(DT) 3129 (Mum-Trib) 06-May-2026 -- Section : 250 69 10(38) 143(3) 68 143(2) 115BBE 69A 131 -- Del-Trib -- Dinesh Kumar (HUF) C/o Akhilesh Kumar v. ITO Ward-1(2) Assessee Appeal Partly AllowedITA No. 368/DEL/20192026 TaxPub(DT) 3128 (Del-Trib) 06-May-2026 -- Section : 250 143(3) 144C 143(2) 142(1) 92CA(3) 144C(1) 14A 35(2AB) 37(1) -- Del-Trib -- BRY Air Asia Private Limited v. DCIT, Circle-5(1), New Delhi Assessee Appeal AllowedITA No. 1054/Del/20232026 TaxPub(DT) 3127 (Del-Trib) 06-May-2026 -- Section : 263 147 144B 148 143(3) 142(1) 143/147 143(2) 292BB 148/144B -- Del-Trib -- Manoj Aggarwal v. PCIT, DelhiITA No. 2775/Del/2024, Stay Application No. 02/Del/20252026 TaxPub(DT) 3126 (Del-Trib) 06-May-2026 -- Section : 143(1) 36(1)(a) 37 37(1) -- Del-Trib -- AR Industrial Management Services v. The Income Tax Officer, Ward 58(7), New Delhi Assessee Appeal Partly AllowedITA No. 2190/DEL/20222026 TaxPub(DT) 3125 (Del-Trib) 06-May-2026 -- Section : 250 -- Mum-Trib -- Jay Gagangiri Sahakari Patsanstha Ltd. v. Income Tax Officer, Ward - 28(1)(1), Vashi Navi Mumbai Assessee Appeal AllowedITAs No. 1305 to 1310/Mum/20262026 TaxPub(DT) 3124 (Mum-Trib) 06-May-2026 -- Section : 147 148 142(1) 144 251(1)(a) 153(3) 148-151 151A 149 3(1) 149(1)(b) 148A(b) 15 -- Pune-Trib -- Motiwala Auto Private Limited v. Income Tax Officer, Ward-1(1), Aurangabad Assessee Appeal AllowedITA No. 486/PUN/20252026 TaxPub(DT) 2600 (Pune-Trib) 06-May-2026 -- Section : 143 143(2) 143(3) 144 -- Pune-Trib -- Navnath Mahadev Kunjir v. Income Tax Officer, Ward – 14(5), Pune Assessee Appeal AllowedITA No. 2083/PUN/20242026 TaxPub(DT) 2599 (Pune-Trib) 06-May-2026 -- Section : 250 199 143(1) 254 192 -- Hyd-Trib -- M/s Samhith Fintech Private Limited v. Dy. CIT, Circle 3(1), Hyderabad Assessee Appeal AllowedITA No. 1356/Hyd/20252026 TaxPub(DT) 2478 (Hyd-Trib) 06-May-2026 -- Section : 143(3) 69A (1) 250 156 271AAC -- Luck-Trib -- Anant Kishore Khare v. Income Tax Officer-1(1), Lucknow Appeal AllowedI.T.A. No. 520/Lkw/20252026 TaxPub(DT) 2453 (Luck-Trib) 06-May-2026 -- Section : 80P 80P(2)(d) 143(1)(a) 263 80P(4) 194A(3)(v) -- Ahd-Trib -- Mehsana Taluka Madhyamik Teachers Credit & Consumers Sahakari Mandali v. Income Tax Officer, Ward-2, Mehsana Assessee Appeal AllowedITA Nos. 1728 & 1923/Ahd/20252026 TaxPub(DT) 2449 (Ahd-Trib) 06-May-2026 -- Section : -- Chen-Trib -- Kallakurichi II Co-operative Sugar Mills, Unit-II, Tamil Nadu v. Assistant Commissioner of Income Tax, Circle-1, Cuddalore ITA Nos. 2293, 2294 & 2295/Chny/20252026 TaxPub(DT) 2389 (Chen-Trib) 06-May-2026 -- Section : 147 144 143(2) 292B 147/148 170 171 144C 15 153(1) 142(1) -- Agra-Trib -- Sarvesh Devi v. ITO, Ward-2(1)(1), Agra Assessee Appeal AllowedITA No. 51/AGR/20252026 TaxPub(DT) 2378 (Agra-Trib) 06-May-2026 -- Section : 147/148 144 271(1)(c) -- Ahd-Trib -- Rameshbhai Kalabhai Patel v. Asst. Unit, Income Tax Department Assessee Appeal AllowedITA Nos. 1531-1532/Ahd/20252026 TaxPub(DT) 2363 (Ahd-Trib) 06-May-2026 -- Section : 41(1) 274 270A 139(1) 143(1) 50C 143(3) 144B 250 250(6) -- Pune-Trib -- Aam India Manufacturing Corporation Private Limited v. ITO, Ward-1, Ahmednagar Assessee Appeal AllowedITA No. 1205/PUN/20252026 TaxPub(DT) 2352 (Pune-Trib) 06-May-2026 -- Section : 143(3) 263 144B 271(1)(c) 147 -- Mum-Trib -- Mayur Govindbhai Patel v. Income Tax Officer, Ward – 24(2)(1), Mumbai Assessee Appeal AllowedITA Nos. 4177, 4165 & 4179/Mum/20252026 TaxPub(DT) 2169 (Mum-Trib) 06-May-2026 -- Section : 148A(b) 148A(d) 147 -- Hyd-Trib -- Ekashila Reddy Sankshema Sangam, Warangal v. Income Tax Officer, Ward 1, Warangal Assessee Appeal AllowedITA No. 911/Hyd/20252026 TaxPub(DT) 2157 (Hyd-Trib) 06-May-2026 -- Section : 92CA 80IA 143(3) 144C 40(a)(ai) 801A 115JAA 80IA(8) 92F 195(6) 271I 40(a)(ia) -- Chen-Trib -- Deputy Commissioner of Income Tax, Circle-1, Tirunelveli v. M/s. Loyal Textile Mills Limited Revenue Appeal DismissedITA Nos. 192 & 193/Chny/20252026 TaxPub(DT) 2152 (Chen-Trib) 06-May-2026 -- Section : 133(6) 194C 143(2) 143(3) 271(1)(c) 36(1)(vii) 36(1)(vi) -- Pune-Trib -- Ravi Yantriki Udyog Private Limited v. Income Tax Officer, Ward 5(4), Pune Assessee Appeal AllowedITA No. 1588/PUN/20252026 TaxPub(DT) 2131 (Pune-Trib) 06-May-2026 -- Section : 147 132(1) 148A(b) 148A(d) 69 115BBE 151A 144B -- Chd-Trib -- DCIT, Central Circle-3, Ludhiana v. M/s Seth Industrial Corporation, M/s Seth Industrial Corporation v. DCIT, Central Circle-3, LudhianaITA Nos. 874 & 1044/CHANDI/20242026 TaxPub(DT) 2106 (Chd-Trib) 06-May-2026 -- Section : 251(1)(a) 144 147 144B 143(3) 147/148 250 -- Ahd-Trib -- Deputy Commissioner of Income Tax, Ward-3(1)(1), Ahmedabad v. Gujarat Mercantile Co-op Bank Ltd., Ahmedabad Assessee Appeal DismissedI.T.A. No. 10/Ahd/2025 with C.O. No. 71/Ahd/20252026 TaxPub(DT) 2098 (Ahd-Trib) 06-May-2026 -- Section : 250 272A 272A(1)(d) 133A 148 147 144B 271A(1)(d) 142(1) -- Rkt-Trib -- Shri Dharmendry Bhatta v. Income Tax Officer, Ward 1(1)1, Rajkot Assessee Appeal AllowedITA No. 620/RJT/20252026 TaxPub(DT) 1536 (Rkt-Trib) 06-May-2026 -- Section : 144 5(1) 4(2) -- Rkt-Trib -- Yograjsinh G. Jadeja v. The ITO, Ward -1(1)(1), Rajkot Assessee Appeal AllowedITA No. 754/RJT/20252026 TaxPub(DT) 1535 (Rkt-Trib) 06-May-2026 -- Section : 250 28(iv) 72 271(1)(c) 41(1) 36(1)(iii) -- Pune-Trib -- Mithi Software Technologies Private Limited v. The Income Tax Officer, Ward-14(3), Pune Assessee Appeal AllowedITA No. 2371/PUN/20252026 TaxPub(DT) 1530 (Pune-Trib) 06-May-2026 -- Section : 201 143(3) 80P 133A 142(1) 44AB -- Luck-Trib -- U.P. Civil Secretariat Primary Cooperative Bank Limited v. Addl. CIT (TDS), Lucknow Appeal Partly AllowedITA Nos. 214 & 215/Lkw/2017 & 123/Lkw/20162026 TaxPub(DT) 1529 (Luck-Trib) 06-May-2026 -- Section : 69A 145(3) 147 148 144B -- Chd-Trib -- Manmohan Singh & Sons v. CIT(A), Ludhiana Appeal AllowedITA Nos. 674 & 675/Chd/ 20252026 TaxPub(DT) 1528 (Chd-Trib) 06-May-2026 -- Section : 143(3) 69A 131(1A) 132A -- Hyd-Trib -- Deepavali Balu Mahendra v. The DCIT, Central Circle-2(4), Hyderabad Assessee Appeal AllowedITA No. 1715/Hyd/20252026 TaxPub(DT) 1527 (Hyd-Trib) 06-May-2026 -- Section : 69 115BBE 147 148 144 251(1)(a) -- Chd-Trib -- The ITO Khanna v. Rohit Gupta Revenue Appeal DismissedITA No. 861/Chd/ 20252026 TaxPub(DT) 1526 (Chd-Trib) 06-May-2026 -- Section : 10(34) 14A 143(3) 234A 270A 143(1) 111A -- Hyd-Trib -- KP Advisory Services LLP v. The ACIT, Central Circle-2(1), Hyderabad Assessee Appeal Partly AllowedITA No. 1013/Hyd/20252026 TaxPub(DT) 1511 (Hyd-Trib) 06-May-2026 -- Section : 272A(1)(d) 148A(b) 148A(d) 147 144B 143(2) 142(1) 1448 274 271B 44AB 139 273B -- Hyd-Trib -- Sreedevi Voram v. The Income Tax Officer, Ward-1, Telangana Assessee Appeal AllowedITA Nos. 1473 & 1474/Hyd/20252026 TaxPub(DT) 1510 (Hyd-Trib) 06-May-2026 -- Section : 69A 142(1) 144 147 144B -- Hyd-Trib -- Sreemath Khadri Lakhsmi Narasimhaswamy Devasthanam v. The Income Tax Officer, Exemption Ward, Andhra Pradesh Assessee Appeal AllowedITA Nos. 1477, 1478 and 1479/Hyd/20252026 TaxPub(DT) 1506 (Hyd-Trib) 06-May-2026 -- Section : 250 68 115BBE 234A 133(6) 143(3) 145(3) 44AB -- Chen-Trib -- Shri Pandian Hari v. The Income Tax Officer, Non-Corporate Ward 11(4), Chennai Assessee Appeal AllowedITA No. 2598/CHNY/20252026 TaxPub(DT) 1504 (Chen-Trib) 06-May-2026 -- Section : -- Hyd-Trib -- Anees Fatima v. The DCIT, Central Circle-3(3), Hyderabad Assessee Appeal AllowedITA Nos. 1114 to 1119/Hyd/20252026 TaxPub(DT) 1499 (Hyd-Trib) 06-May-2026 -- Section : 143(3) 144C(1) 115JB 154 115JB(2) 234A 234B 2348 274 271(1)(c) 144C(3) 92CA(4) -- Pune-Trib -- M/s. Fiat India Automobiles Private Limited v. ACIT, Circle-1(1), Pune & DCIT, Circle-1(1), Pune v. M/s. Fiat India Automobiles Private Limited Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 1027, 1098/PUN/20252026 TaxPub(DT) 1397 (Pune-Trib) 06-May-2026 -- Section : 107 148A 151 151(ii) 69A 147 142(1) 115BBE 144 144B 250 250(6) -- Pune-Trib -- Anant Bhalchandra Hendre v. Income Tax Officer, Panvel Assessee Appeal AllowedITA No. 597/PUN/20252026 TaxPub(DT) 1396 (Pune-Trib) 06-May-2026 -- Section : 147 144 270A 274 272A(1)(d) 80G 148 132 13A 12 253(3) 253(5) -- Rkt-Trib -- Chintan Dwarkadas Chotai v. DCIT/ACIT, Circle -1(1), IT-Office, Rajkot Assessee Appeal AllowedITA No. 636/RJT/20252026 TaxPub(DT) 1395 (Rkt-Trib) 06-May-2026 -- Section : 263 143(3) 14A 144C(3) 36(1)(iii) 144B 133(6) -- Rkt-Trib -- Saurashtra Cement Ltd. v. Principal Commissioner of Income Tax, Jamnagar Assessee Appeal AllowedITA No. 307/RJT/20242026 TaxPub(DT) 1394 (Rkt-Trib) 06-May-2026 -- Section : 250 143(3) 153C 250(68) 143(2) 142(1) 132 131 -- Pune-Trib -- Mandar Rawool v. The Income Tax Officer, Kudal Assessee Appeal Partly AllowedITA No. 2099/PUN/20252026 TaxPub(DT) 1393 (Pune-Trib) 06-May-2026 -- Section : 147 68 144 148A(d) 142(1) 133(6) 144B 144B(1) 34(1) 43 18 151(A) 151A 144(b) -- Rkt-Trib -- Kalpesh Ravjibhai Sojitra Prop. Sojitra Petrolium v. The ITO, Ward-2(1)(2), Rajkot Assessee Appeal AllowedITA No. 487/RJT/20252026 TaxPub(DT) 1392 (Rkt-Trib) 06-May-2026 -- Section : 143(3) 144C(13) 139(1) 144C(1) -- Hyd-Trib -- Shri Mohsin Himmati v. ADIT (INT. TAXN)-1, Hyderabad Assessee Appeal AllowedITA No. 1768/Hyd/20252026 TaxPub(DT) 1379 (Hyd-Trib) 06-May-2026 -- Section : 148 143(2) 144 139 (1) 148A 292B 292BB -- Ranchi-Trib -- Smt. Sita Soren (Murmu) v. ACIT, Circle-3, Ranchi Assessee Appeal AllowedITA Nos. 10 & 11/RAN/20172026 TaxPub(DT) 1378 (Ranchi-Trib) 06-May-2026 -- Section : 143(3) 144C(4) 144C(5) 143(1) 92CA(1) 92CA(3) 144C(2) 14A 37(1) 40(a)(IA) 40(a)( -- Mum-Trib -- Vodafone Mobile Services Limited v. DCIT Circle-26(2), Delhi Assessee Appeal AllowedITA No. 922/Del/20172026 TaxPub(DT) 1374 (Mum-Trib) 06-May-2026 -- Section : 143(3) 147 250(6) -- Rkt-Trib -- Bhisti Exports v. ITO, Ward – 4, Veeraval Assessee Appeal AllowedITA Nos. 883 & 884/RJT/20252026 TaxPub(DT) 1280 (Rkt-Trib) 06-May-2026 -- Section : 143(3) 144B 144C(8) 143(2) 92C 154 144C(13) 153 92F(ii) 92CA 234A 234B 270A -- Del-Trib -- Honda Trading Corporation India Pvt. Ltd. v. DCIT/ ACIT, Circle 10(1), Delhi Assessment Unit, Income Tax Department, New Delhi Assessee Appeal Partly AllowedITA No. 5286/Del/20242026 TaxPub(DT) 1272 (Del-Trib) 06-May-2026 -- Section : 12A -- Ahd-Trib -- Prerana Foundation v. Commissioner of Income Tax (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 1914/Ahd/20252026 TaxPub(DT) 1268 (Ahd-Trib) 06-May-2026 -- Section : 68 115BBE 132 130 147 148 144 44AD -- Ahd-Trib -- Assistant Commissioner of Income Tax, Circle-1, Bhavnagar v. Mahendrakumar Jayantilal Shah C/o. M.S Dilipkumar Jayantilal Shah Revenue Appeal DismissedITA No. 1089/Ahd/20252026 TaxPub(DT) 1267 (Ahd-Trib) 06-May-2026 -- Section : 271(1)(c) 147 -- Ahd-Trib -- Sejal Jatin Amin v. Income Tax Officer, Ward-1, Anand Assessee Appeal AllowedITA No. 1894/Ahd/20252026 TaxPub(DT) 1265 (Ahd-Trib) 06-May-2026 -- Section : 143(3) -- Srt-Trib -- Pratish Shah (HUF) v. Income Tax Officer, Ward-1(2)(1), Surat Assessee Appeal AllowedI.T.A. No. 1113/Srt/20252026 TaxPub(DT) 967 (Srt-Trib) 06-May-2026 -- Section : 250 153C 143(3) 139(1) 139(5) 143(1) 153A 143(2) 142(1) 153D 69A 234 234B -- Del-Trib -- M/s. KJL Developers (P) Ltd. v. Deputy Commissioner of Income, Central Circle-31, New Delhi Assessee Appeal AllowedITA No. 6027/DEL/20242026 TaxPub(DT) 960 (Del-Trib) 06-May-2026 -- Section : 250 251(1)(a) 153C 144 143(3) 153D 153C(3) 132 131(1A) 68 -- Chd-Trib -- Smt. Ritu Dhingra v. The DCIT, Central Circle-2, Ludhiana, The ACIT, Central Circle-2, Ludhiana v. Smt. Ritu Dhingra Assessee Appeal AllowedITA Nos. 645 & 862/Chd/20252026 TaxPub(DT) 947 (Chd-Trib) 06-May-2026 -- Section : 143(2) 143(3) 144B 133(6) -- Pune-Trib -- Dadaso Ashok Awati v. ITO, Ward-1, Sangli Assessee Appeal DismissedITA No. 1480/PUN/20252026 TaxPub(DT) 859 (Pune-Trib) 06-May-2026 -- Section : 250 143(3) 153C 132 69 131 -- Mum-Trib -- Kulsum Aaqib Memon v. The Deputy Commissioner of Income Tax, Central Circle 4(2), Mumbai Assessee Appeal AllowedITA No. 6540/Mum/20252026 TaxPub(DT) 842 (Mum-Trib) 06-May-2026 -- Section : 250 143(3) 143(1) 68 56 2(22)(e) 69A 36(1)(iii) -- Mum-Trib -- M/s Krian Cinema Banquets Pvt Ltd. v. ACIT 10(1)(2), Mumbai Assessee Appeal AllowedI.T.A. No. 4860/Mum/20252026 TaxPub(DT) 834 (Mum-Trib) 06-May-2026 -- Section : 12AB 80G -- Mum-Trib -- Environment Sewa Foundation v. Commissioner of Income-tax (Exemption), Mumbai Assessee Appeal AllowedI.T.A. No. 6773/Mum/20252026 TaxPub(DT) 833 (Mum-Trib) 06-May-2026 -- Section : 69A 133A 143(2) 143(3) 68 -- Hyd-Trib -- Shri Golchha Uttam Kumar v. Deputy Commissioner of Income Tax, Central Circle 3(2), Hyderabad Assessee Appeal Partly AllowedITA No. 817/Hyd/20252026 TaxPub(DT) 828 (Hyd-Trib) 06-May-2026 -- Section : 143(3) -- Var-Trib -- Ravindra Kumar v. Income Tax Officer, 2(4), Kushinagar Assessee Appeal Partly AllowedI.T.A. No. 97/VNS/20242026 TaxPub(DT) 545 (Var-Trib) 06-May-2026 -- Section : 143(3) 133(6) -- Srt-Trib -- Rameshbhai Makanbhai Bhakta v. Income Tax Officer, Ward-2, Bardoli Assessee Appeal AllowedI.T.A. No. 413/Srt/20252026 TaxPub(DT) 542 (Srt-Trib) 06-May-2026 -- Section : 36(1)(va) 2(24)(x) 43B 143(1) 139(1) 143(3) 143(1)(a) -- Del-Trib -- Gurdev Singh v. Income Tax Officer, Ward-1(3), Uttar Pradesh Assessee Appeal DismissedITA No. 3544/DEL/20242026 TaxPub(DT) 421 (Del-Trib) 06-May-2026 -- Section : 154 143(1) -- Ahd-Trib -- Akshat Education and Charitable Trust v. The Income Tax Officer, Ward-(Exemption), Vadodara Assessee Appeal AllowedI.T.A. No. 1653/Ahd/20252026 TaxPub(DT) 412 (Ahd-Trib) 06-May-2026 -- Section : 194-I 194C 201(1A) 194(I) -- Del-Trib -- M/s Glued Entertainment Pvt. Ltd. v. Income Tax Officer, Ward–74(3), Delhi Assessee Appeal AllowedITA No. 2718/DEL/20252026 TaxPub(DT) 411 (Del-Trib) 06-May-2026 -- Section : 69A 133(6) 68 -- Ahd-Trib -- Girish Vrajlal Soni v. Income Tax Officer, Ward-3(3)(1), Ahmedabad Assessee Appeal AllowedI.T.A. No. 1462/Ahd/20252026 TaxPub(DT) 410 (Ahd-Trib) 06-May-2026 -- Section : 143(3) 69A -- Chd-Trib -- Shyam Singh Hetta v. ITO, Ward, Shimla Assessee Appeal AllowedITA No. 708/Chd/20242026 TaxPub(DT) 401 (Chd-Trib) 06-May-2026 -- Section : -- Srt-Trib -- Shah Manilal Motilal Khadayta Chhatralay and Bhuvan Mandal Gurjar Faliya,Contractor Ni Sheri v. The CIT (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 1065/SRT/20242026 TaxPub(DT) 386 (Srt-Trib) 06-May-2026 -- Section : 14A 115JB 143(2) 142(1) -- Mum-Trib -- M/s. Saurashtra Cement Limited (Erstwhile M/s. Villa Trading Company Private Limited) v. The Deputy Commissioner of Income Tax, 1(3)(2), Mumbai Assessee Appeal AllowedITA No. 2481/Mum/20252026 TaxPub(DT) 379 (Mum-Trib) 06-May-2026 -- Section : 148 69A 144 -- Chen-Trib -- Muthiah Lakshmanan v. The Income Tax Officer, Non Corporate Ward 10(3), Chennai Assessee Appeal AllowedI.T.A. No. 1958/Chny/20252026 TaxPub(DT) 366 (Chen-Trib) 06-May-2026 -- Section : 140 -- Ctk-Trib -- Madan Lal Gupta v. ITO, Bhadrak Ward, Bhadrak Assessee Appeal Partly AllowedITA No. 379/CTK/20252026 TaxPub(DT) 363 (Ctk-Trib) 06-May-2026 -- Section : 12AB 12A(1)(ac) -- Chd-Trib -- Imame Rabbani Foundation v. ITO, Ward 1, Malerkotla Appeal AllowedITA No. 142/Chd /20252026 TaxPub(DT) 347 (Chd-Trib) 06-May-2026 -- Section : 143(3) 80P 143(2) 250 254 250(6) 80P(2)(d) -- Visak-Trib -- The Payakaraopeta Women’s Mutually Aided Coop Thrift & Credit Society Limited v. ACIT, Circle-5(1), Visakhapatnam Assessee Appeal AllowedI.T.A. No. 371/Viz/20252026 TaxPub(DT) 345 (Visak-Trib) 06-May-2026 -- Section : 250 14A/8D 8D -- Kol-Trib -- Basant Properties Ltd. v. ACIT, Circle-5(1), Kolkata Assessee Appeal AllowedITA No. 1765/Kol/20252026 TaxPub(DT) 260 (Kol-Trib) 06-May-2026 -- Section : 250 148 132(4) 133(6) 131 194A 143(1) 260A 68 69C -- Kol-Trib -- DCIT, Circle-13(1), Kolkata v. Century Aluminium MFG Company Ltd. Revenue Appeal DismissedITA No. 2229/Kol/20252026 TaxPub(DT) 259 (Kol-Trib) 06-May-2026 -- Section : 250 143(2) 143(3) 14A -- Kol-Trib -- R.M. Commercial Pvt. Ltd. (Citrine Merchants Pvt. Ltd.) v. DCIT, Circle-5(1), Kolkata Assessee Appeal AllowedITA No. 2114/Kol/20252026 TaxPub(DT) 256 (Kol-Trib) 06-May-2026 -- Section : 250 148A 147 144B -- Chen-Trib -- M/s. D B Associate v. Income Tax Officer, Non-Corporate Circle 10(1), Chennai Assessee Appeal AllowedITA No. 2995/CHNY/20252026 TaxPub(DT) 235 (Chen-Trib) 06-May-2026 -- Section : 250 139 143(1) 143(3) 147 148 68 69C 133(6) 194A -- Ranchi-Trib -- ACIT, CC, Jamshedpur v. Benko Traders Pvt. Ltd. Revenue Appeal DismissedI.T.A. No. 436/Ran/20242026 TaxPub(DT) 225 (Ranchi-Trib) 06-May-2026 -- Section : 250 144 144B 250(6) -- Rkt-Trib -- Mungra Ashokbhai v. Income Tax Officer, Ward 2(10), Jamnagar Assessee Appeal AllowedITA No. 282/RJT/20252026 TaxPub(DT) 218 (Rkt-Trib) 06-May-2026 -- Section : 12A(1)(ac) 12AA 12AB -- Pune-Trib -- Dharambhaskar Rashtrasant Shri Pichlegavkar Maharaj Foundation v. CIT (Exemption), Pune Assessee Appeal AllowedITA No. 1060/PUN/20252026 TaxPub(DT) 211 (Pune-Trib) 06-May-2026 -- Section : 80JJAA 142(1) 143(3) 143(3A) -- Pune-Trib -- DCIT, Circle-1(1), Pune v. Ansec Human Resource Services Limited Revenue Appeal AllowedITA No. 1309/PUN/20252026 TaxPub(DT) 209 (Pune-Trib) 06-May-2026 -- Section : 69A 147 148 142(1) 144 68 -- Pune-Trib -- Ashok Hirachand Shah v. Assessing Officer, Ward – 2, Panvel Assessee Appeal AllowedITA No. 812/PUN/20252026 TaxPub(DT) 208 (Pune-Trib) 06-May-2026 -- Section : 143(3) 44AD 234A 271AAC 270 270A -- Srt-Trib -- Zakir Yakubbhai Patel v. Income Tax Officer Assessee Appeal AllowedI.T.A. No. 1113/Srt/20242026 TaxPub(DT) 137 (Srt-Trib) 06-May-2026 -- Section : 69A 115BBE 147 148A 148A(d) 69C 33(4) 250(4) -- Raipur Bench -- Sourabh Agrawal v. Income Tax Officer, Ward 1(2), Chhattisgarh Assessee Appeal AllowedITA No. 735/RPR/20252026 TaxPub(DT) 78 (Raipur Bench) 06-May-2026 -- Section : 69A 132 28 143(3) 139(1) 143(1) 132(4) 115BBE 69B -- Ahd-Trib -- Assistant Commissioner of Income Tax, Central Circle-1(3), Ahmedabad v. Rakeshkumar Mahendrakumar Shah, Ahmedabad & Rakeshkumar Mahendrakumar Shah, Ahmedabad v. Assistant Commissioner of Income Tax, Central Circle-1(3), Ahmedabad Assessee Appeal DismissedI.T.A. No. 1713 & 1724/Ahd/20242025 TaxPub(DT) 9117 (Ahd-Trib) 06-May-2026 -- Section : 143(3) 144C(13) 270A 274 142(2) 195 143(2) 142(1) 133(6) 6(3) 9(1)(vii) -- Mum-Trib -- CA (Singapore) PTE Ltd., C/o CA (India) Technologies India Private Limited, Bangalore v. The Assistant Commissioner of Income Tax, International Taxation, Circle2 (1)(1), Mumbai Assessee Appeal Partly AllowedITA No. 2078/Mum/20252025 TaxPub(DT) 9116 (Mum-Trib) 06-May-2026 -- Section : 143(3) 144B 56(2)(x) 32M 56(2)(v) 56(2)(vii) 56(2)(vi) 56pt) -- Mum-Trib -- Ketan Himatlal Mehta, Maharashtra. v. Deputy Commissioner of Income Tax 1(1)(1), Mumbai Appeal Partly AllowedITA No. 2499/MUM/20242025 TaxPub(DT) 9115 (Mum-Trib) 06-May-2026 -- Section : 112(1)? 206AA 195 201(1) 201(1A) 48 133(6) -- Mum-Trib -- The Income Tax Officer, Mumbai v. Godrej Agrovet Limited, Mumbai Revenue Appeal DismissedITA No. 2026/Mum/20252025 TaxPub(DT) 9114 (Mum-Trib) 06-May-2026 -- Section : 263 143(3) 144B 131-13(2) 11(5) 12AA 143(2) 142(1) 119 13(3) 139 3 36 13(1)(d -- Pune-Trib -- Sheth Chimanlal Govinddas Memorial Trust, Pune v. The Commissioner of Income Tax, Exemption, Pune. Assessee Appeal DismissedITA No. 1224/PUN/20252025 TaxPub(DT) 9113 (Pune-Trib) 06-May-2026 -- Section : 90 143(1) 139(1) 143(1)(a) 154 -- Pune-Trib -- Kumar Gaurav Sharma, C/o Chander Bhanu Sharma, Pune v. ITO, Ward- Chennai Assessee Appeal Partly AllowedITA No. 598/PUN/20252025 TaxPub(DT) 9021 (Pune-Trib) 06-May-2026 -- Section : 143(3) 144C(13) 55 139 143(1) 143(2) 48(i) -- Bang-Trib -- Vijay Lakhmichand Israni, Mumbai v. ITO Circle 1(2), Bangalore Assessee Appeal Partly AllowedIT(IT)A Nos. 607 & 608/Bang/20252025 TaxPub(DT) 8892 (Bang-Trib) 06-May-2026 -- Section : 80G(5) 80G(5B) 25 24 4 -- Rkt-Trib -- Meena Samaj Seva Samiti Trust Gandhidham, (Kutch) v. Commissioner of Income-tax (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 90/RJT/20252025 TaxPub(DT) 8891 (Rkt-Trib) 06-May-2026 -- Section : 263 32 143(3) 144B 143(2) 142(1) 119 32(1) 32(1)(ii) 24(2) 24(3) 253 -- Mum-Trib -- Viacom 18 Media Pvt. Ltd., Mumbai v. Pr. CIT-8, Mumbai Assessee Appeal AllowedITA No. 2591/MUM/20252025 TaxPub(DT) 8890 (Mum-Trib) 06-May-2026 -- Section : -- Ahd-Trib -- Bharatbhai Dahyabhai Patel, Vadodara v. The Deputy Commissioner of Income Tax, Circle-1(1)(1), (Previously Circle (1)(2)(1)), Vadodara Assessee Appeal AllowedI.T.A. No. 1484/Ahd/20252025 TaxPub(DT) 8889 (Ahd-Trib) 06-May-2026 -- Section : 40(a)(i) 9 10A/10B 234D 143(1) 143(2) 143(3) 234B 10A(6) 10-A 10-B 2(45) 70 7 -- Mad-HC -- Cognizant Technology Solutions India Private Limited, Chennai v. Commissioner of Income Tax Large Taxpayer Unit, ChennaiTCA Nos. 277 to 280 of 20162025 TaxPub(DT) 8888 (Mad-HC) 06-May-2026 -- Section : 148 151A 68 -- Ahd-Trib -- Truptiben Nilangkumar Trivedi, Anand v. The Income Tax Officer, Ward-1, Anand. Assessee Appeal AllowedITA No. 864/Ahd/20252025 TaxPub(DT) 8718 (Ahd-Trib) 06-May-2026 -- Section : 35(2AB) 143(3) 263 250 -- Chen-Trib -- Pochiraju Industries Limited, Tamil Nadu v. Assistant Commissioner of Income Tax, Circle-1(1), Hosur Assessee Appeal Partly AllowedITA No. 1072/Chny/20252025 TaxPub(DT) 8717 (Chen-Trib) 06-May-2026 -- Section : 271AAC(1) 260A 143(2) 68 143(3) 144B -- Visak-Trib -- Income Tax Officer, Ward-1, Kakinada. v. Three Seasons Ware Housing, Kakinada Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 554/Viz/2025 & C.O. No. 41/Viz/20252025 TaxPub(DT) 8707 (Visak-Trib) 06-May-2026 -- Section : 153C 143(3) 132 143(2) 153A 132A 153C(2) 153A(1)(a) -- Del-Trib -- SRS Panchratan Diamonds Pvt. Ltd, Delhi v. DCIT, Central Circle-7, Delhi Assessee Appeal AllowedITA Nos. 218 & 219/Del/20232025 TaxPub(DT) 8706 (Del-Trib)