Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 03-Jun-2026 -- Section : 143(3) 14A 44AD 14A(2) -- Mum-Trib -- Shri Prem Nandkumar Kalati v. DCIT, Circle 17(1), Mumbai Assessee Appeal AllowedITA No. 8822/Mum/20252026 TaxPub(DT) 4388 (Mum-Trib) 03-Jun-2026 -- Section : 147 194IA 148 55(2)(b) 48 45 -- Mum-Trib -- Padma Plastic v. Commissioner of Income Tax, Circle 22(1), Mumbai Assessee Appeal AllowedITA No. 8866/Mum/20252026 TaxPub(DT) 4387 (Mum-Trib) 03-Jun-2026 -- Section : -- SC -- The Pr. Commissioner of Income Tax & Anr. v. M/s. Karnataka Bank Ltd. Application DisposedSpecial Leave to Appeal (C) No(s). 18972/20262026 TaxPub(DT) 4305 (SC) 03-Jun-2026 -- Section : 145 -- Karn-HC -- The Pr. Commissioner of Income Tax, Goa & Anr. v. M/s. Karnataka Bank Ltd. Dismissed Revenue AppealIncome Tax Appeal No. 165 of 20242026 TaxPub(DT) 4304 (Karn-HC) 03-Jun-2026 -- Section : -- SC -- The Deputy Commissioner of Income Tax (TDS), Raipur v. Collector Mining Kanker Application DisposedSpecial Leave Petition (Civil) 19594-2026 @ Diary No(s). 17378/20262026 TaxPub(DT) 4303 (SC) 03-Jun-2026 -- Section : 148 -- P&H-HC -- Ashok Singh Gautam (HUF) v. Income-tax Officer Application DisposedCWP 6683 of 2025 (O & M)2026 TaxPub(DT) 4288 (P&H-HC) 03-Jun-2026 -- Section : 200A 194-IA 201(1) 194-IA(2) 194-IA(1) 1941A -- Del-Trib -- Harvindra Singh v. ACIT, CPC, TDS Assessee Appeal AllowedIT Appeal No. 4626 (Del) of 20252026 TaxPub(DT) 4287 (Del-Trib) 03-Jun-2026 -- Section : 148A(1) 148A(3) 133A 131 148(1) -- Guj-HC -- Deep Vijaykumar Trivedi v. Deputy Commissioner of Income-tax, Circle 3(1)(1) Petition AllowedR/Special Civil Application No. 4519 of 20262026 TaxPub(DT) 4284 (Guj-HC) 03-Jun-2026 -- Section : 148 148A(b) 147 250 144B -- Guj-HC -- Mohmedmunaf Noormohmed Cambaywala v. Income-tax Officer Petition AllowedR/Special Civil Application No. 6159 of 20262026 TaxPub(DT) 4280 (Guj-HC) 03-Jun-2026 -- Section : 148/143(3) -- Del-HC -- Principal Commissioner of Income-tax-3 v. Escorts Ltd. Appeal DisposedIT Appeal No. 644 of 20192026 TaxPub(DT) 4269 (Del-HC) 03-Jun-2026 -- Section : 199 194A 194IA -- Del-HC -- Principal Commissioner of Income-tax v. Punjab National Bank Appeal DisposedIT Appeal No. 323 of 2026, CM Appl. No. 26251 of 20262026 TaxPub(DT) 4254 (Del-HC) 03-Jun-2026 -- Section : 143(3) 143(2) 22 148B 234A 271AAB(1A) 24(a) -- Del-Trib -- Integrated Promoters (P.) Ltd. v. Deputy Commissioner of Income-tax Assessee Appeal AllowedIT Appeal No. 2977 (Del) of 20252026 TaxPub(DT) 3608 (Del-Trib) 03-Jun-2026 -- Section : 254(1) 143(2) 69A 44ADA -- Mum-Trib -- Shrenik Manish Mehta v. Income-tax Officer Assessee Appeal Partly AllowedIT Appeal No. 7324 (Mum.) of 20252026 TaxPub(DT) 3600 (Mum-Trib) 03-Jun-2026 -- Section : 26-D 19 13(2) 245-1 -- Ker-HC -- South Indian Bank Ltd. v. Assistant Commissioner of Income-tax Petition AllowedWP (C) No. 42270 of 20252026 TaxPub(DT) 3592 (Ker-HC) 03-Jun-2026 -- Section : 250 10(10AA) -- Del-Trib -- Gyanendra Panwar v. Assistant Director of Income-tax, CPC, ITO Assessee Appeal AllowedI.T. Appeal No. 238 (DDN) of 20252026 TaxPub(DT) 3561 (Del-Trib) 03-Jun-2026 -- Section : 250 68 68/69 69 69A 145We 153A -- Del-Trib -- Bath Affair v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 916 (Delhi) of 20242026 TaxPub(DT) 3560 (Del-Trib) 03-Jun-2026 -- Section : 250 143(3) 145B 151JB 143(1) 145B(2) 145B(3) (3) -- Del-Trib -- Bando India (P.) Ltd. v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 6020 (Delhi) of 20252026 TaxPub(DT) 3559 (Del-Trib) 03-Jun-2026 -- Section : 143(3) 50C 50C(1) 48 -- Ind-Trib -- Rasmeet Singh Malhotra v. Deputy Commissioner of Income-tax Appeal AllowedIT Appeal No. 979 (Ind) of 20252026 TaxPub(DT) 3556 (Ind-Trib) 03-Jun-2026 -- Section : 250 10(1) 2(1A) 143(2) -- Kol-Trib -- Bibekananda Panda v. ITO, Ward 26(4), Kolkata Assessee Appeal AllowedIT Appeal No. 2487 (Kol) of 20252026 TaxPub(DT) 3531 (Kol-Trib) 03-Jun-2026 -- Section : 44BB 43B -- Dehradun- Trib -- Schlumberger Solutions (P.) Ltd. v. ACIT Assessee Appeal Allowed Revenue Appeal DismissedM.A. No. 2 (DDN) of 2022, IT Appeal No. 3266 (Delhi) of 20172026 TaxPub(DT) 3006 (Dehradun- Trib) 03-Jun-2026 -- Section : 144 144B 156 270A 272A(1)(d) 143(2) -- Karn-HC -- Vyavasaya Seva Sahakari Sangh Ltd. v. Assessment Unit, National Faceless Assessment Centre Petition DisposedWrit Petition No. 101431 of 2026 (T-IT)2026 TaxPub(DT) 2993 (Karn-HC) 03-Jun-2026 -- Section : 148 147 272A(1)(d) 270A 148A -- Karn-HC -- Basapur Ningappa v. Income-tax Officer Petition AllowedWrit Petition No. 101402 of 2026 (T-IT)2026 TaxPub(DT) 2986 (Karn-HC) 03-Jun-2026 -- Section : -- Karn-HC -- Abhishek Khemant Latthe v. Income-tax Office, National E-assessment Center Writ Petition No. 101290 of 2021 (T-Res)2026 TaxPub(DT) 2985 (Karn-HC) 03-Jun-2026 -- Section : 194Q 143(1) 199 143(1)(a) -- Ahd-Trib -- Jivanbhai Somabhai Patel v. Deputy Commissioner of Income-tax, CPC, Bengaluru Assessee Appeal DismissedIT Appeal No. 2196 (Ahd) of 20252026 TaxPub(DT) 2984 (Ahd-Trib) 03-Jun-2026 -- Section : 148 148A -- Bom-HC -- G M Polyplast Ltd. v. Assistant Commissioner of Income Tax Writ Petition (L) No. 8508 of 20262026 TaxPub(DT) 2977 (Bom-HC) 03-Jun-2026 -- Section : 56(2)(x) -- Mum-Trib -- Smt. Sarita Satyendra Singh v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 9248 (Mum.) of 20252026 TaxPub(DT) 2808 (Mum-Trib) 03-Jun-2026 -- Section : 143(3) 36(1)(ii) 234B 234C 270A 139(1) 43B -- Var-Trib -- Utkarsh Small Finance Bank Ltd. v. Assistant Commissioner of Income-tax DC/ACIT Assessee Appeal AllowedIT Appeal No. 145 (VNS) of 20252026 TaxPub(DT) 2806 (Var-Trib) 03-Jun-2026 -- Section : 80G(5) 80G(5)(iv) -- Kol-Trib -- Baba Basukinath Seva Mondal v. Commissioner of Income-tax (Exemption) Assessee Appeal Partly AllowedIT Appeal No(s). 814 (Kol) of 20252026 TaxPub(DT) 2798 (Kol-Trib) 03-Jun-2026 -- Section : 278B -- Mad-HC -- Muthulakshmi Spinning Mills (P.) Ltd. v. Income-tax Department Petition DisposedW.P.(MD) Nos. 12867 & 13525 of 2024, W.M.P.(MD). Nos. 11437 & 11929 of 20242026 TaxPub(DT) 2796 (Mad-HC) 03-Jun-2026 -- Section : 263 -- Del-HC -- Principal Commissioner of Income-tax v. Nivesh Group Dismissed Revenue AppealIT Appeal No. 420 of 20242026 TaxPub(DT) 2793 (Del-HC) 03-Jun-2026 -- Section : 143(3) -- Del-Trib -- Sumrit Impex (P.) Ltd. v. Assessment Unit, Income-tax Department Assessee Appeal Partly AllowedIT Appeal No. 3245 (Delhi) of 20252026 TaxPub(DT) 2711 (Del-Trib) 03-Jun-2026 -- Section : 260-A 143(1)(a) 263 68 143A -- MP-HC -- Commissioner of Income-tax v. Khalsa Wine Traders Appeal DismissedMisc. Appeal (I.T.) No. 53 of 20032026 TaxPub(DT) 2706 (MP-HC) 03-Jun-2026 -- Section : -- AP-HC -- Bathina Srilakshmi v. Income-tax Officer Petition ClosedITT Appeal No. 53 of 20252026 TaxPub(DT) 2700 (AP-HC) 03-Jun-2026 -- Section : 12AB 80G(5) 12AA 11 2(15) -- Nag-Trib -- Social Educational & Welfare Association v. Commissioner of Income-tax (Exemptions) Assessee Appeal AllowedIT Appeal Nos. 71 & 72 (Nag) of 20252026 TaxPub(DT) 2694 (Nag-Trib) 03-Jun-2026 -- Section : 250 143(3) 147 132 148 143(2) 2(47) 2(24) 51 -- Nag-Trib -- Shashi Vasant Shastri v. ACIT, Central Assessee Appeal AllowedIT Appeal No. 360 (Nag) of 20252026 TaxPub(DT) 2693 (Nag-Trib) 03-Jun-2026 -- Section : 250 147/144 148 151A 143(1) 143(2) 133(6) 131 133(6)) -- Kol-Trib -- Arya Roadways Company (P.) Ltd. v. Income-tax Officer Assessee Appeal Partly AllowedIT Appeal No(s). 3 (Kol) of 20252026 TaxPub(DT) 2563 (Kol-Trib) 03-Jun-2026 -- Section : 143(3) 10(10B) 10(10C) 249(3) -- Ahd-Trib -- Jayendra Bipinchandra Patel v. Income-tax Officer Assessee Appeal AllowedIT Appeal Nos. 189-190 (Ahd) of 20262026 TaxPub(DT) 2560 (Ahd-Trib) 03-Jun-2026 -- Section : 143(3) 144B 154 -- Karn-HC -- Sanjay Harichand Chugh v. Assessment Unit Petition DisposedWrit Petition No. 5019 of 2026 (T-IT)2026 TaxPub(DT) 2554 (Karn-HC) 03-Jun-2026 -- Section : 250 37(1) 143(3) -- Mum-Trib -- Assistant Commissioner of Income-tax v. Embassy Developments Ltd. Revenue Appeal DismissedIT Appeal No. 5885 (Mum.) of 20252026 TaxPub(DT) 2551 (Mum-Trib) 03-Jun-2026 -- Section : 148A(1) 148A(3) 133A 131 148(1) -- Guj-HC -- Vijaykumar Jitendrakumar Trivedi v. Income-tax Officer Petition AllowedR/Special Civil Application No. 13093 of 20252026 TaxPub(DT) 2544 (Guj-HC) 03-Jun-2026 -- Section : 143(3) 167B 160 115BAC(1A) 143(1) 167B(1) -- Del-Trib -- Gulmohar Park Journalists Colony Welfare Association v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 8787 (Delhi) of 20252026 TaxPub(DT) 2535 (Del-Trib) 03-Jun-2026 -- Section : 143(3) 153 153(5) 153(3) -- Karn-HC -- Deputy Commissioner of Income-tax v. Scicom Contact Centre Service (P.) Ltd. Petition DismissedWrit Appeal No. 2102 of 2025 (T-IT)2026 TaxPub(DT) 2524 (Karn-HC) 03-Jun-2026 -- Section : 80G(5)(iv) 12AA -- Del-Trib -- Triguna Science of Living v. Commissioner of Income-tax (Exemption) Appeal AllowedIT Appeal Nos. 230 & 235 (Delhi) of 20252026 TaxPub(DT) 2341 (Del-Trib) 03-Jun-2026 -- Section : -- Ker-HC -- V.S. Sayed Mohammed v. Union of India Petition DisposedWP (C) No. 8679 of 20262026 TaxPub(DT) 2338 (Ker-HC) 03-Jun-2026 -- Section : 147 148 142(1) 69C -- Mum-Trib -- S. Sagar Enterprise v. Deputy Commissioner of Income-tax Appeal AllowedIT Appeal No. 4382 (Mum) of 20252026 TaxPub(DT) 2326 (Mum-Trib) 03-Jun-2026 -- Section : 250 37(1) 155 -- Srt-Trib -- Income-tax Officer v. Shree Khedut Sahakari Khand Udyog Mandali Ltd. Revenue Appeal AllowedIT Appeal Nos. 626 & 627 (Srt) of 20252026 TaxPub(DT) 2315 (Srt-Trib) 03-Jun-2026 -- Section : 147 144 144B 45 45(1) 49(1) -- Mum-Trib -- Kamini Velmurugan v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 478 (Mum.) of 20262026 TaxPub(DT) 2314 (Mum-Trib) 03-Jun-2026 -- Section : 250 144 144B 37(1) 156 -- Srt-Trib -- Shree Chalthan Vibhag Khand Udyog Sahakari Mandli Ltd. v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 1205 (Srt) of 20252026 TaxPub(DT) 2313 (Srt-Trib) 03-Jun-2026 -- Section : -- SC -- United Breweries Ltd. v. Commissioner of Income-taxCivil Appeal No. 8275 of 2013 & Ors.2026 TaxPub(DT) 2312 (SC) 03-Jun-2026 -- Section : 148A(1) 149 148(1) -- Guj-HC -- Perin Exim LLP v. Income-tax Office Petition DismissedR/Special Civil Application Nos. 14142, 14589 & 17050 of 20252026 TaxPub(DT) 2306 (Guj-HC) 03-Jun-2026 -- Section : 250 253(3) 148 40A(3) 147 151 -- Del-Trib -- Umar Daraj v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 4638 (Del) of 20252026 TaxPub(DT) 2303 (Del-Trib) 03-Jun-2026 -- Section : 4 12 12A 12B 7 11 -- P&H-HC -- Impact Leasing (P.) Ltd. v. Additional Commissioner Application DisposedCWP No. 4724 of 20052026 TaxPub(DT) 2298 (P&H-HC) 03-Jun-2026 -- Section : 250 147 148 2(14) 148A(d) 151 144C -- Ahd-Trib -- ACIT (International Taxation) v. Ahmed Mahomed PandorIT Appeal Nos. 1602 & 1667 (Ahd) of 20252026 TaxPub(DT) 2289 (Ahd-Trib) 03-Jun-2026 -- Section : 22 36 43B 36(1)(va) -- Ctk-Trib -- Sunila Sahu v. ADIT, CPC Assessee Appeal AllowedIT Appeal No. 07 (Ctk) of 20222026 TaxPub(DT) 2288 (Ctk-Trib) 03-Jun-2026 -- Section : 89(1) -- Gau-Trib -- Abdus Sukur Ahmed v. Income-tax Officer Assessee Appeal Partly AllowedIT Appeal No. 358 (Gty) of 20252026 TaxPub(DT) 2282 (Gau-Trib) 03-Jun-2026 -- Section 74(9) Section 16 Section 54 Section 54(3) Section 3 Section 16(3)(b) Section 164 Section 31 Section 9 Section 74A Section 73 Section 70 Section 96(10) Section 50 Section 122(2)(b) Section 4 Section 4(1) Section 6 Section 1(4) Section 24 Rule 18 Rule 96 Rule 89 Rule 96(10) Rule 89(4B) Rule 86 Rule 36 Rule 46 Rule 47 Rule 66 Rule 88B Rule 88D Rule 96B Rule 121 Rule 142 Rule 132-A(2) Rule 132A Rule 10... 2026 TaxPub(GST) 1160 (Cal-HC) Techno Waxchem Private Limited v. Union of India & Ors. , Cal-HCWPA 13772 of 2025 03-Jun-2026 -- Section 100 Section 99 Section 97... 2026 TaxPub(GST) 1159 (AAR-WB) M/s. Swadeshi Soap Industries, In re , AAR-WBWBAAR 31 of 2025-26, Order No. 01/WBAAR/2026-27 03-Jun-2026 -- Section 122(1) Section 132(1)(b) Section 48(1) Section 48(4) Section 35(3) Section 70 Section 69... 2026 TaxPub(GST) 1158 (All-HC) Sushant Goel v. Directorate General of GST Intelligence & Ors. , All-HCHabeas Corpus Writ Petition No. 427 of 2026 03-Jun-2026 -- Section 100 Section 99 Section (1) Section 16 Section 17(1) Section 97 Section 17(5)(d) Section 98(2)... 2026 TaxPub(GST) 1157 (AAR-WB) M/s. Sky Height Enclave Private Limited, In re , AAR-WBCase No. WBAAR 35 of 2025-26, Order No. 03/WBAAR/2026-27 03-Jun-2026 -- Section 73 Section 2 Section 132(1)(b) Section 132(1)(C) Section 132(1)(i) Section 132(i) Section 20(xv) Section 132(5)... 2026 TaxPub(GST) 1156 (All-HC) Shakib Qureshi v. Anti Evasion CGST & Ors. , All-HCCriminal Misc. Bail Application No. 44278 of 2025 03-Jun-2026 -- Section 16(2)(c) Section 6(2)(b) Section 74(5) Section 70... 2026 TaxPub(GST) 1155 (HP-HC) M/s. Saraswati Spinning & Weaving Mills v. State of Himachal Pradesh & Ors. , HP-HCCWP No. 10461 of 2023 03-Jun-2026 -- Section 107 Section 74... 2026 TaxPub(GST) 1154 (All-HC) Samarpan Jain v. State of U.P. & Ors. , All-HCCriminal Misc. Writ Petition No. 23443 of 2025 03-Jun-2026 -- ... 2026 TaxPub(GST) 1153 (SC) S.N. Trading Company & Anr. v. Union of India & Ors. , SCMiscellaneous Application No. 1546/2026 in SLP(C) No. 22173/2025 with MA 1547/2026 in SLP(C) No. 22144/2025 03-Jun-2026 -- Section 483 Section 132(1)(i) Section 20 Section 67(2) Section 70 Section 69(1) Section 132(5) Section 74... 2026 TaxPub(GST) 1152 (P&H-HC) Ratnesh Singla v. Directorate General of GST , P&H-HCCRM-M No. 15552 of 2026 (O&M) 03-Jun-2026 -- Section 74 Section 50 Section 73 Section 107 Rule 142 Rule 108... 2026 TaxPub(GST) 1151 (Cal-HC) Ram Chandra Sahoo v. The Union of India & Ors. , Cal-HCWPA 8506 of 2026 03-Jun-2026 -- Section 132... 2026 TaxPub(GST) 1150 (SC) Narendra Choudhary v. Union of India , SCCriminal Appeal No. 2788/2026 [@ SLP (Crl.) No. 7510/2026] 03-Jun-2026 -- Section 62 Section 169 Rule 20... 2026 TaxPub(GST) 1149 (Ker-HC) M/s. Mundeth Ply Boards v. State Tax Officer, Perumbavoor, State of Kerala, Union of India, New Delhi , Ker-HCWP(C) No. 18982 of 2024 03-Jun-2026 -- Section 129(1)(d) Section 129(3) Section 4 Section 68 Section 20(xv) Section 5 Section 5(1) Section 15 Section 3 Section 7 Section 7(1) Section 10 Section 7(2) Section 11-B(a) Section 6(2)(b) Section 6(1) Section 54 Section 17 Rule 48 Rule 138A Rule 48(4) Rule 96... 2026 TaxPub(GST) 1148 (All-HC) M/s. Maruti Enterprises, M/s. Shiv Shanker Enterprises, M/s. Praveen Supari Bhander & Shiva Enterprise v. State of U.P. & Anr. , All-HCWrit Tax Nos. 1423, 2445, 2001, 2451 & 1573 of 2026 03-Jun-2026 -- Section 75 Section 73(1)... 2026 TaxPub(GST) 1147 (All-HC) M/s. Manas Traders Thru. Propietor Mrs. Jay Devi v. State of U.P. Thru. Prin. Secy. Deptt. of Tax and Registration LKO & Ors. , All-HCWrit Tax No. 750 of 2026 03-Jun-2026 -- Section 130 Section 122 Section 130(1)(i) Section 35 Section 73 Section 73/74... 2026 TaxPub(GST) 1146 (All-HC) M/s. KVN FMCG Pvt. Ltd. Thru. Authorised Signatory v. State of U.P. Thru. Prin. Secy. Finance LKO. & Ors. , All-HCWrit Tax No. 720 of 2026 03-Jun-2026 -- Section 528 Section 132(1) Section 132(5) Section 20 Section 132(1)(b) Section 20(XV) Section 67(1) Section 138 Section 69... 2026 TaxPub(GST) 1145 (P&H-HC) Kamalpreet Singh v. State (Directorate General of GST Intelligence), Chandigarh , P&H-HCCRM-M-73660-2025 (O&M) 03-Jun-2026 -- Section 130 Section 122 Section 130(1)(i) Section 35 Section 73 Section 73/74... 2026 TaxPub(GST) 1144 (All-HC) M/s. Kaipai Pouches Pvt. Ltd. Thru. Authorised Signatory v. State of U.P. Thru. Prin. Secy. Finance Lko. & Ors. , All-HCWrit Tax No. 718 of 2026 03-Jun-2026 -- Section 100 Section 99 Section 97... 2026 TaxPub(GST) 1143 (AAR-WB) M/s. Jai Hind Plastic, In re , AAR-WBCase No. WBAAR 34 of 2025-26, Order No. 02/WBAAR/2026-27 03-Jun-2026 -- Section 107 Section 39(1) Section 29(2)(c) Rule 61(1) Rule 21(h) Rule 22 Rule 20 Rule 21A Rule 22(1)/Rule Rule 22(3)... 2026 TaxPub(GST) 1142 (Gau-HC) Impact Inc. v. The State of Assam & Ors. , Gau-HCWP(C)/2665/2026 03-Jun-2026 -- Section 483 Section 20(xv)... 2026 TaxPub(GST) 1141 (P&H-HC) Harsh v. Directorate General of GST Intelligence, Cr & Anr. , P&H-HCCRM-M-28310-2026 03-Jun-2026 -- Section 74 Section 6(2)(b)... 2026 TaxPub(GST) 1140 (All-HC) Hari Om Udyog v. State of U.P. & Ors. , All-HCWrit Tax No. 1680 of 2026 03-Jun-2026 -- Section 97 Section 98 Section 101(2) Section 100(2) Section 169 Section 6(2)(b) Section 100(3) Section 103 Section 2(31) Section 15(2)(b) Section 100(1) Section 101-Orders Rule 106 Rule 107 Rule 107A... 2026 TaxPub(GST) 1139 (Raj-HC) M/s. Giri Transport Company v. The Appellate Authority for Advance Ruling, Rajasthan & Ors. , Raj-HCD.B. Civil Writ Petition No. 13071/2024 03-Jun-2026 -- Section 171... 2026 TaxPub(GST) 1138 (GSTAT, New Del) DG Anti Profiteering, Director General of Anti-Profiteering, DGAP v. M/s. SJP Hotels & Resorts Pvt. Ltd. , GSTAT, New DelNAPA/238/PB/2025 03-Jun-2026 -- Section 73 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 1137 (Ori-HC) Ajit Kumar Pati v. The Principal Commissioner, CGST & Central Excise, Bhubaneswar & Ors. , Ori-HCW.P. (C) No. 10913 of 2026 03-Jun-2026 -- ... 2026 TaxPub(GST) 1136 (SC) Assistant Commissioner (Anti Evasion) & Anr. v. Aerocom Cushions Private Limited , SCSpecial Leave Petition (Civil) 18772/2026 @ Diary No. 26041/2026 01-Jun-2026 -- Section 97 Section 17(5)(d) Section 16 Section 300A Section 97(2)(d) Section 16(1) Section 49 Section 18 Section 3(26) Section 17(5)(c) Rule 104... 2026 TaxPub(GST) 1074 (AAR-TN) M/s. Super Chips, In re , AAR-TNTN/61/ARA/2025 01-Jun-2026 -- Section 8(a) Section 2(30) Section 97(2) Rule (1)... 2026 TaxPub(GST) 1059 (AAR-TN) Dr. Kamakshi Memorial Hospital (P.) Ltd., In re , AAR-TNTN/12/ARA/2026 01-Jun-2026 -- Section 2(17)(e) Section 7(1)(aa) Section 12A Section 97(2)(b) Section 108 Rule 104... 2026 TaxPub(GST) 1058 (AAR-TN) The Coimbatore Branch of Indian Medical Association, In re , AAR-TNTN/16/ARA/2026 01-Jun-2026 -- Section 100 Section 99 Section 97(2) Section 97(2)(a) Rule 3(b)... 2026 TaxPub(GST) 1055 (AAR-Raj) PEE AAR Automotive Technologies (P.) Ltd., In re , AAR-RajAdvance Ruling No. RAJ/AAR/2025-26/13 01-Jun-2026 -- Section 74 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 938 (Ori-HC) Ghanashyama Sahoo v. Commissioner of CT & GST , Ori-HCW.P. (C) No. 16823 of 2025 01-Jun-2026 -- Section 161 Section 49 Section 49(8) Section 50(1) Section 74 Section 74(1) Rule 138... 2026 TaxPub(GST) 936 (Mad-HC) Cosmo Granites (P.) Ltd. v. Joint Commissioner GST & Central Excise, Chennai South Commissionerate , Mad-HCW.P. No. 6871 of 2026, W.M.P. Nos. 7477 & 7479 of 2026 01-Jun-2026 -- Section 83 Section 70... 2026 TaxPub(GST) 935 (Guj-HC) Buckbox Infotech (P.) Ltd. v. Director General of GST Intelligence , Guj-HCR/Special Civil Application No. 18147 of 2025 01-Jun-2026 -- Section 73(1) Section 161 Section 65... 2026 TaxPub(GST) 934 (Karn-HC) BSCPL Infrastructure Ltd. v. State of Karnataka , Karn-HCWrit Petition No. 101614 of 2026 (T-RES) 01-Jun-2026 -- Section 73 Section 75(4) Section 73(2) Section 73(10) Section 73(3) Section 52 Section 74 Section 122 Section 124 Section 127 Section 130 Section 73(1) Section 73(9) Section 2(91) Rule 142 Rule 26 Rule 26(3)... 2026 TaxPub(GST) 933 (Gau-HC) Brahmaputra Tele Productions (P.) Ltd. v. State of Assam , Gau-HCWP (C) No. 1270 of 2026 01-Jun-2026 -- Section 16(2) Section 41 Section 20 Section 16(2)(c)... 2026 TaxPub(GST) 932 (Tel-HC) Andromeda Sales & Distribution (P) Ltd. v. Union of India , Tel-HCWrit Petition No. 3747 of 2026 01-Jun-2026 -- Section 39(9)... 2026 TaxPub(GST) 931 (Ker-HC) Ahamed Usman v. Deputy Commissioner , Ker-HCWA No. 627 of 2024 01-Jun-2026 -- Section 107 Section 22 Section 24 Section 25 Section 29 Section 15 Section 171 Section 16 Section 37 Section 39 Section 54 Section 31 Section 29(2) Rule 21 Rule 10A) Rule 86B) Rule 23 Rule 20 Rule 22 Rule (2)... 2026 TaxPub(GST) 930 (P&H-HC) Bansal Casting v. Union of India , P&H-HCCWP Nos. 16770 of 2024 & 21710 & 32537 of 2025 (O & M) 01-Jun-2026 -- Section 74... 2026 TaxPub(GST) 929 (Mad-HC) Arokiya Matha Timber v. Deputy State Tax Officer-II , Mad-HCWP No. 9543 of 2026, WMP Nos. 10280 & 10283 of 2026 01-Jun-2026 -- Section 74 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 928 (Ori-HC) Anjan Kumar Nayak v. Commissioner of State Tax , Ori-HCW.P.(C) No. 11002 of 2025 01-Jun-2026 -- Section 73 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 927 (Ori-HC) Anjali Sahu v. Commissioner of CT & GST, Odisha , Ori-HCW.P. (C) No. 18415 of 2025 01-Jun-2026 -- Section 169... 2026 TaxPub(GST) 926 (Mad-HC) Preethi Engineering Enterprises Unit - II v. State Tax Officer (INS), Trichy , Mad-HCW.P.(MD) Nos. 1903 of 2025, W.M.P.(MD) Nos. 1358 & 1360 of 2025 01-Jun-2026 -- Section 112... 2026 TaxPub(GST) 925 (Pat-HC) Bandhan Kumar Singh v. Union of India , Pat-HCCivil Writ Jurisdiction Case No. 16770 of 2025 01-Jun-2026 -- Section 74 Section 107... 2026 TaxPub(GST) 924 (Ker-HC) Abdul Rahiman Kunju v. Deputy Commissioner , Ker-HCWP(C) No. 39831 of 2025 01-Jun-2026 -- Section 107... 2026 TaxPub(GST) 923 (Ker-HC) Sajitha v. State of Kerala , Ker-HCWP(C) No. 9047 of 2026 01-Jun-2026 -- Section 107... 2026 TaxPub(GST) 922 (Mad-HC) V One Jewels v. Assistant Commissioner (ST) , Mad-HCW.P. No. 39678 of 2025, W.M.P. Nos. 44574 & 44576 of 2025 01-Jun-2026 -- Section 74... 2026 TaxPub(GST) 921 (Mad-HC) Subha Lakshmi Agro Foods v. Assistant Commissioner (ST) , Mad-HCWP. Nos. 2492, 2545, 2547, 2551 & 2558 of 2026, WMP. Nos. 2735, 2738, 2741, 2778, 2779, 2780, 2781, 2782, 2783, 2793, 2795, 2796, 2799, 2800 & 2801 of 2026 01-Jun-2026 -- Section 107... 2026 TaxPub(GST) 920 (Mad-HC) Thiruchendurooran Textiles v. Assistant Commissioner (ST), Coimbatore , Mad-HCWP No. 3263 of 2026, WMP. Nos. 3695, 3697, 3701 & 3707 of 2026 01-Jun-2026 -- Section 73 Section 61 Section 73(1) Section 73(9) Section 75 Section 107 Section 75(4)... 2026 TaxPub(GST) 919 (Karn-HC) Tanveer v. State of Karnataka , Karn-HCWrit Petition No. 108111 of 2025 (T-Res) 01-Jun-2026 -- ... 2026 TaxPub(GST) 918 (Del-HC) Swarnalatha J v. Union of India , Del-HCW.P.(C) No. 1978 of 2026 01-Jun-2026 -- Section 74 Section 169 Section 169(1)... 2026 TaxPub(GST) 917 (Mad-HC) Swan Enterprises v. Deputy State Tax Officer, Lalgudi , Mad-HCW.P.(MD) No. 3155 of 2026, WMP. (MD) No. 2602 of 2026 01-Jun-2026 -- Section 129 Section 20 Section 129(1)(a)... 2026 TaxPub(GST) 916 (All-HC) Maa Aabe v. State of U.P. , All-HCWrit Tax No. 1621 of 2024 01-Jun-2026 -- ... 2026 TaxPub(GST) 915 (SC) Srideva Sattva (P.) Ltd. v. State of Haryana , SCCivil Appeal No. 629 of 2026 01-Jun-2026 -- ... 2026 TaxPub(GST) 914 (Ker-HC) Shiv Sahai & Sons India (P.) Ltd. v. Assistant Commissioner , Ker-HCWP(C) No. 28628 of 2025 01-Jun-2026 -- Section 74 Section 107 Section 59 Section 16... 2026 TaxPub(GST) 913 (Guj-HC) Niraj Ram Kumar Tiwari v. Union of India , Guj-HCR/Special Civil Application No. 1825 of 2026 01-Jun-2026 -- Section 107 Section 161 Rule 108... 2026 TaxPub(GST) 912 (Guj-HC) New Kailash Suppliers v. State of Gujarat , Guj-HCR/Special Civil Application No. 9540 of 2025 01-Jun-2026 -- Section 74 Section 61 Section 75(5) Section 169 Section 75(4) Section 107... 2026 TaxPub(GST) 911 (Cal-HC) Phuljhora Agro Plantation (P.) Ltd. v. Union of India , Cal-HCWPA No. 1743 of 2024 01-Jun-2026 -- Section 16(2)(C) Section 29(2)... 2026 TaxPub(GST) 910 (P&H-HC) Opes Chem Corp (P.) Ltd. v. State of Punjab , P&H-HCCWP No. 914 of 2023 01-Jun-2026 -- Section 29 Section 30... 2026 TaxPub(GST) 909 (Bom-HC) Om Enterprises v. Union of India , Bom-HCWrit Petition No. 12760 of 2025 01-Jun-2026 -- Rule 138... 2026 TaxPub(GST) 908 (Guj-HC) Pacific Cyber Technology (P.) Ltd. v. State of Gujarat , Guj-HCR/Special Civil Application No. 15064 of 2025 01-Jun-2026 -- Section 140 Section 73(9) Section 107... 2026 TaxPub(GST) 907 (Ker-HC) Pinnacle Motor Works (P.) Ltd. v. Deputy Commissioner (Adjudication), Thrissur , Ker-HCWP(C) No. 21609 of 2024 01-Jun-2026 -- Section 63... 2026 TaxPub(GST) 906 (Ker-HC) Kerala State Self-Financing B. Pharm College Management Association v. Intelligence Officer , Ker-HCWP(C) No. 9108 of 2026 01-Jun-2026 -- Section 169 Section 169(1)... 2026 TaxPub(GST) 905 (Mad-HC) Kavitha Litho Press v. Deputy State Tax Officer, Tuticorin , Mad-HCW.P.(MD) No. 3722 of 2026, W.M.P(MD) No. 3024 of 2026 01-Jun-2026 -- Section 74 Section 161... 2026 TaxPub(GST) 904 (AP-HC) Koperla Vijaya Bhaskar v. Deputy Assistant Commissioner, STII, Markapur , AP-HCWrit Petition No. 16393/2025 01-Jun-2026 -- Section 140(1) Section 50(3) Section 42(10) Section 79 Section 43 Section 79(12) Section 73 Section 39 Section 49... 2026 TaxPub(GST) 903 (MP-HC) KJV Alloys Conductors (P.) Ltd. v. Union of India , MP-HCWrit Petition No. 16440 of 2022 01-Jun-2026 -- Section 89... 2026 TaxPub(GST) 902 (Mad-HC) Khalid Buhari v. Assistant Commissioner of CGST & C.Ex., Alandur , Mad-HCWP No. 50484 of 2025, WMP. Nos. 56526 & 56527 of 2025 01-Jun-2026 -- Section 129 Section 130 Section 110 Section 67(6) Section 122 Section 2(34) Section 2(52) Rule 138B... 2026 TaxPub(GST) 901 (Guj-HC) Krishna Industries v. State Tax Officer , Guj-HCR/Special Civil Application No. 20238 of 2023 01-Jun-2026 -- Section 16(4) Section 39... 2026 TaxPub(GST) 900 (Mad-HC) K. Sudhakar & Co. v. Superintendent of GST & Central Excise , Mad-HCW.P.(MD) No. 4813 of 2026, W.M.P(MD) Nos. 4014 & 4016 of 2026 01-Jun-2026 -- Section 73(1) Section 20 Section 75(4)... 2026 TaxPub(GST) 899 (Cal-HC) Justin Bhutia v. State of West Bengal , Cal-HCWPA No. 277 of 2026 01-Jun-2026 -- Section 56 Section 16(3)(b) Section 54 Rule 96... 2026 TaxPub(GST) 898 (Bom-HC) Jindal Drugs (P.) Ltd. v. Union of India , Bom-HCWrit Petition No. 1810 of 2023 01-Jun-2026 -- Section 483 Section 132(1)(c)... 2026 TaxPub(GST) 897 (Guj-HC) Jaydeep Mukeshbhai Virani v. State of Gujarat , Guj-HCR/Criminal Misapplication No. 2073 of 2026 01-Jun-2026 -- ... 2026 TaxPub(GST) 896 (Cal-HC) Mohammad Javed v. Union of India , Cal-HCW.P.A. 16279 of 2025 01-Jun-2026 -- Section 73... 2026 TaxPub(GST) 895 (Karn-HC) Medizen Labs (P.) Ltd. v. Assistant Commissioner of Central Tax, Bengaluru , Karn-HCWrit Petition No. 5225 of 2026 (T-Res) 01-Jun-2026 -- Rule 14(24) Rule 20 Rule 20(1) Rule 11 Rule 15... 2026 TaxPub(GST) 894 (Del-HC) Vijai Prakash Shukla v. Union of India , Del-HCW.P.(C) No. 13870 of 2024, CM Appl. No. 58056 & 58057 of 2024 01-Jun-2026 -- Section 483 Section 7 Section 61(2) Section 193(9) Section 35(3)... 2026 TaxPub(GST) 893 (Chhattisgarh-HC) Anil Kumar Gupta v. Central Bureau of Investigation , Chhattisgarh-HCMCRC No. 1774 of 2026 01-Jun-2026 -- Section 483 Section 467... 2026 TaxPub(GST) 892 (P&H-HC) Amarjit Singh Bhatti v. State of Punjab , P&H-HCCRM-M No. 71722 of 2025 30-May-2026 -- Section : 32(1)(ii) 52 263 31 8-A -- Mum-Trib -- Jorabat Shillong Expressway v. Deputy Commissioner of Income-tax Appeal Partly AllowedIT Appeal Nos. 6010 to 6012 (Mum.) of 2025 & 1204 (Mum.) of 20262026 TaxPub(DT) 3597 (Mum-Trib) 30-May-2026 -- Section : 250 143(3) 79 254 -- Del-Trib -- ACIT v. MCGRAW Hill Education (India) (P.) Ltd. Revenue Appeal DismissedIT Appeal No. 441 (Del) of 20242026 TaxPub(DT) 3555 (Del-Trib) 30-May-2026 -- Section : 32 37(1) 2(22)(e) 43(1) 36(1)(iii) 271(1)(c) -- Chd-Trib -- Joshi Automotive (P.) Ltd. v. Asstt. CIT IT Appeal Nos. 109 & 633 (Chd) of 2016, 651, 930 & 931 (Chd) of 2017, 1273 (Chd) of 2019, 167 (Chd) of 2021 and 749, 394 & 540 (Chd) of 20222026 TaxPub(DT) 3554 (Chd-Trib) 30-May-2026 -- Section : 250 1 144B 139(1) 143(2) 35(2AB) 37(1) 142(1) 37A -- Del-Trib -- DCIT, Circle-4(2) v. Curadev Pharma (P.) Ltd.IT Appeal Nos. 1260 (Delhi) of 2022 & 3887, 3886 (Delhi) of 20232026 TaxPub(DT) 3551 (Del-Trib) 30-May-2026 -- Section : 250 143(3) 143(3A) 115JB -- Del-Trib -- Deputy Commissioner of Income-tax v. Caddie Hotels (P.) Ltd. Revenue Appeal DismissedIT Appeal No. 1757 (Del) of 20232026 TaxPub(DT) 3550 (Del-Trib) 30-May-2026 -- Section : 144 143(3) 144B 144C(5) 144C(3) 264 92CA 92CA(3) 144C(13) 144B(8) 153 156 37(1 -- Del-Trib -- ATT Global Network Services India (P.) Ltd. v. Assistant Commissioner of Income-tax Assessee Appeal Partly AllowedIT Appeal Nos. 3475 & 3476 (Delhi) of 20242026 TaxPub(DT) 3549 (Del-Trib) 30-May-2026 -- Section : 12A 245D(4) 143(3) 13(1)(c) 2(f) 22(1) 12AA 132 12AA(4) 153A 129 12AB(4) 12A(1 -- Chd-Trib -- Chandigarh Educational Society v. DCIT/ACIT Appeal AllowedIT Appeal Nos. 225 & 226 (Chd) of 20262026 TaxPub(DT) 3546 (Chd-Trib) 30-May-2026 -- Section : 80JJAA 139(1) 143(1) 119(2)(b) -- Hyd-Trib -- AML Motors (P.) Ltd. v. Dy. Commissioner of Income-tax, Circle-1 Assessee Appeal AllowedIT Appeal No. 1558 (Hyd) of 20252026 TaxPub(DT) 3543 (Hyd-Trib) 30-May-2026 -- Section : 253 250 143(3) 143(3A) 143(2) 54 246A -- Ind-Trib -- Mahesh Dalodra v. NFAC Assessee Appeal AllowedIT Appeal No. 322 (Ind) of 20252026 TaxPub(DT) 3538 (Ind-Trib) 30-May-2026 -- Section : 12AB 2(15) 13(3) 10(23) -- Chd-Trib -- Indian Institute of Model Education Society v. Commissioner of Income-tax Assessee Appeal AllowedIT Appeal Nos. 1855 & 1856 (Chd) of 20252026 TaxPub(DT) 3536 (Chd-Trib) 30-May-2026 -- Section : 16 10(3) 2(xii) 10(1) 3(1) 6 6(2) 4 72 2(11) 5 139 6(1) 116 6(3) 6(4) 120 -- Del-Trib -- Atanu Banerjee v. Deputy Director of Income-tax (Investigation) Assessee Appeal AllowedBMA No. 12 (Delhi) of 20252026 TaxPub(DT) 3530 (Del-Trib) 30-May-2026 -- Section : 92C(3) 155(18) 234A 270A 115 92CA 133(6) 144C 90/91 153B -- Mum-Trib -- Unilever Industries (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle-1(3)(1) Assessee Appeal Partly AllowedIT Appeal No. 4898 (Mum) of 20242026 TaxPub(DT) 3004 (Mum-Trib) 30-May-2026 -- Section : 143(3) 250(6) 80-1A 139(1) 37 153D 69A 115BBE 80-IA 132 142(1) 80-IA) 80-IA(13 -- Chd-Trib -- SPS Construction India (P.) Ltd. v. DCIT, Central Circle-1 Appeal Partly AllowedIT Appeal Nos. 1193 to 1197 (Chandi) of 20252026 TaxPub(DT) 3003 (Chd-Trib) 30-May-2026 -- Section : 132 153A 269ST 274 271DA 275(1)(c) 274(2) 3 3(1) -- Hyd-Trib -- MSN Laboratories (P.) Ltd. v. Additional CIT Assessee Appeal AllowedIT Appeal Nos. 2164, 2165, 2171 & 2172 (Hyd) of 20252026 TaxPub(DT) 2996 (Hyd-Trib) 30-May-2026 -- Section : 250 143(3)read 263 143(2) 142(1) 10(38) 68 69C 119 292BB -- Del-Trib -- Ajay Kumar v. DCIT/ACIT Appeal AllowedIT Appeal No. 6362 (Del) of 20252026 TaxPub(DT) 2990 (Del-Trib) 30-May-2026 -- Section : 250 143(3) 147 148 149 151 151(1) 142(1) 139 92E 153C 149(1) 143(3)/147 -- Del-Trib -- Lasco Chemie (P.) Ltd. v. Income-tax Officer Assessee Appeal AllowedIT Appeal No. 3811 (Delhi) of 20252026 TaxPub(DT) 2979 (Del-Trib) 30-May-2026 -- Section : 144 144C(13) 69 147 148A(d) 144C(1) 6(1) 5(2) -- Hyd-Trib -- Jayasree Putha v. Income Tax Officer, Ward (International Taxation), Nellore Assessee Appeal AllowedI.T.A. No. 2006/Hyd/20252026 TaxPub(DT) 2952 (Hyd-Trib) 30-May-2026 -- Section : 143(3) 92CA 143(2) 92CA(4) 144C 92CA(3) 92CE 92CE(2) 92CB 90 -- Hyd-Trib -- Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad v. Kantar GDC India Private Limited Revenue Appeal Partly AllowedI.T.A. No. 1368 & 1369/Hyd/20252026 TaxPub(DT) 2950 (Hyd-Trib) 30-May-2026 -- Section : 143(3) 263 143(2) 142 158BC 139 148 -- Bang-Trib -- The DCIT, Circle – 3(1)(1), Bengaluru v. M/s. G Corp Pvt. Ltd.ITA No. 2484/Bang/20252026 TaxPub(DT) 2931 (Bang-Trib) 30-May-2026 -- Section : 80-IB(9) 6A 801B(2) 801B(9) 8018 80IB(2) 8018(9) 801A 80IA 308 800B 80-18 10(1 -- Del-Trib -- Asstt. Commissioner of Income Tax, Circle-1, Dehradun v. M/s. Oil & Natural Gas Corporation Ltd. Revenue Appeal DismissedITA No. 1639/Del./20162026 TaxPub(DT) 2895 (Del-Trib)