Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 12-Dec-2025 -- Section 25 Rule 21... 2025 TaxPub(GST) 3569 (MP-HC) Sakshi Enterprises Through Its Proprietor Maneesh Singh v. Additional Commissioner Appeals & Ors. , MP-HCWrit Petition No. 44775 of 2025 12-Dec-2025 -- Section 73 Section 107 Section 16 Section 122(1) Section 122(3) Rule 142(1A)... 2025 TaxPub(GST) 3568 (Del-HC) Inder Bahadur Singh Prop. of M/s. Yamini Bearing Enterprises v. Additional Commissioner Ward 24-Zone 1 , Del-HCW.P. (C) 15853/2025 & CM Appl. 64911/2025 12-Dec-2025 -- Section 107 Section 16 Section 122(1) Section 122(3)... 2025 TaxPub(GST) 3567 (Del-HC) VSA Trading Pvt Ltd. v. Principal Commissioner of CGST & Anr. , Del-HCW.P. (C) No. 18128/2025 12-Dec-2025 -- ... 2025 TaxPub(GST) 3566 (SC) Union of India & Ors. v. Ascent Meditech Ltd. & Ors. , SCReview Petition (C) D. No. 38626 of 2025 in Special Leave Petition (C) No. 8134 of 2025 12-Dec-2025 -- Section 2 Section 9 Section 74 Section 75 Section 107 Section 74(1) Section 50... 2025 TaxPub(GST) 3565 (J&K-HC) UKAS Goods Carrier v. Union Territory of JK & Ors. , J&K-HCWP (C) No. 1961/2021 12-Dec-2025 -- Section 97 Section 100 Section 7 Section 3(1)(b) Section 66(D)(m) Section 25 Section 12AA... 2025 TaxPub(GST) 3564 (SC) The State of Karnataka & Anr. v. Taghar Vasudeva Ambrish & Anr. , SCCivil Appeal No. 7846 of 2023 with Civil Appeal No. 7847 of 2023 12-Dec-2025 -- Section 74 Section 49 Section 16... 2025 TaxPub(GST) 3563 (All-HC) Saniya Traders v. Additional Commissioner Grade-2 & Another , All-HCWrit Tax No. 1743 of 2024 12-Dec-2025 -- Section 54 Section 54(7) Rule 86(B)... 2025 TaxPub(GST) 3562 (Del-HC) Phoenix Impex v. Sales Tax Officer, Class II/Avato & Anr. , Del-HCW.P. (C) No. 12424/2025 & CM Appl. 54016/2025 12-Dec-2025 -- Section 129(1) Section 20 Section 75... 2025 TaxPub(GST) 3561 (All-HC) Mukund Enterprises v. State of U.P. & Others , All-HCWrit Tax No. 6385 of 2025 12-Dec-2025 -- Rule 10(1) Rule 10A Rule 21 Rule 21A... 2025 TaxPub(GST) 3560 (Gau-HC) Mrs. Shobnam Ara Begom Mazumder @ Sabnamara Begum Mazumder v. The Union of India, The Principal Commissioner of Central Goods and Service Tax, Central Excise and Customs Guwahati, The Superintendent Central Goods and Service Tax Hailakandi Range , Gau-HCWP(C)/6789/2025 12-Dec-2025 -- Section 74(1) Section 20 Section 50 Section 122 Section 75 Section 73 Section 74A) Section 122(1A) Section 122(3)(a) Section 122(1)(ii) Section 125 Section 74(11) Section 107 Rule 142 Rule 142(1A)... 2025 TaxPub(GST) 3559 (Del-HC) Manpar Exim Inc. v. Additional Director, DGGI & Ors. , Del-HCW.P. (C) No. 18204/2025, CM Appl. 75277/2025, CM Appl. 75278/2025 & CM Appl. 75279/2025 12-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3558 (Del-HC) HKX Logistics India Private Limited Through Its Director v. Sales Tax Officer Class II / Avato, Ward 52, Zone-3 & Anr. , Del-HCW.P. (C) No. 18378/2025 12-Dec-2025 -- ... 2025 TaxPub(GST) 3557 (SC) Elora Tobacco Company Limited v. Union of India & Ors. , SCSpecial Leave to Appeal (C) No. 31230/2025 12-Dec-2025 -- Section 164 Section 3 Section 113 Rule 133(4) Rule (1) Rule 17 Rule 5... 2025 TaxPub(GST) 3556 (GSTAT- New Del) DGAP v. Dange Enterprises , GSTAT- New DelNAPA/16/PB/2025 12-Dec-2025 -- Section 107 Section 16 Section 122(1) Section 122(3)... 2025 TaxPub(GST) 3555 (Del-HC) M/s AV Metals Marketing Pvt Ltd. v. Principal Commissioner of CGST & Anr. , Del-HCW.P. (C) No. 18230/2025 12-Dec-2025 -- Section 107 Section 74 Section 112 Section 107(6)... 2025 TaxPub(GST) 3554 (Cal-HC) Arup Kumar Chatterjee v. Assistant Commissioner of State Tax, Bureau of Investigation (South Bengal) & Ors. , Cal-HCWPA 20961 of 2025 12-Dec-2025 -- Section : 263 144 114B 147 69A 115BBE 144B 148 92CA 119 -- Srt-Trib -- Yogeshkumar Harishbhai Mali v. Pr. CIT Assessee Appeal AllowedITA No. 420/SRT/20242025 TaxPub(DT) 8003 (Srt-Trib) 12-Dec-2025 -- Section : 143(3) 69C 115BBE 143(1) 143(3A) -- Hyd-Trib -- Yedukondalu Katreddy v. ITO Assessee Appeal AllowedI.T.A. No. 163/Hyd/20252025 TaxPub(DT) 8002 (Hyd-Trib) 12-Dec-2025 -- Section : 148 153A 151 10(38) 234A 132 142(1) 143(3)/147 132A 68 -- Ranchi-Trib -- Vishal Palriwal & Ors. v. ACIT Assessee Appeal AllowedIT(SS)A Nos. 10 to 15/Ran/2023, ITA No. 121/Ran/2024 & Ors.2025 TaxPub(DT) 8001 (Ranchi-Trib) 12-Dec-2025 -- Section : 142(1) 144 133(6) 69A -- Hyd-Trib -- Shaik Mahaboob Basha v. ITO Assessee Appeal AllowedI.T.A. No. 150/Hyd/20252025 TaxPub(DT) 8000 (Hyd-Trib) 12-Dec-2025 -- Section : 132 143(3) 153A 69A -- Hyd-Trib -- Sahodhar Reddy Muddasani v. DCIT Assessee Appeal AllowedITA No. 444/Hyd./20252025 TaxPub(DT) 7999 (Hyd-Trib) 12-Dec-2025 -- Section : 250 143(3) 143(2) 127 69 11588E 133A 131 115BBE 69A -- Gau-Trib -- Ritu Agarwala v. ACIT Assessee Appeal AllowedI.T.A. No. 67/GTY/20242025 TaxPub(DT) 7998 (Gau-Trib) 12-Dec-2025 -- Section : 253 250 143(1) 154 43B 36 246A 36(1)(ii) 143(1)(a) 115BAA 234B 15BAA -- Ind-Trib -- Morni Sarees (P) Ltd. v. Asstt. DIT Assessee Appeal AllowedITA No. 910/Ind/20242025 TaxPub(DT) 7997 (Ind-Trib) 12-Dec-2025 -- Section : 143(1) 11 12A 12A/12AA 10(23C) 143(1a) 143(1)(a) 12AA 12AA(1A) 12AA(2) 12A(1)(a) -- Hyd-Trib -- Modh Visa Gowbhuja Sajna v. Dy. CIT Assessee Appeal DismissedI.T.A. No. 582/Hyd/20252025 TaxPub(DT) 7996 (Hyd-Trib) 12-Dec-2025 -- Section : 115BAA 154 119(2)(b) 139(1) 115BAA(5) 115BBA 10B 10B(5) 72 108 10AA 139(5) 10B -- Chen-Trib -- Mangal Tirth Estate Ltd. v. ITO Assessee Appeal AllowedITA No. 30/Chny/20252025 TaxPub(DT) 7995 (Chen-Trib) 12-Dec-2025 -- Section : 250 143 148 69 234A 133(6) 147 -- Asr-Trib -- Karan Singh v. ITO Assessee Appeal Partly AllowedI.T.A. No. 138/Asr/20242025 TaxPub(DT) 7994 (Asr-Trib) 12-Dec-2025 -- Section : 147 148 153C 143(2) 142(1) 69 132 147/148 153A 1534 1530 132A 153D 148/151 -- Jp-Trib -- Jt. CIT v. Ashok Parwal Revenue Appeal DismissedITA No. 53/JP/20252025 TaxPub(DT) 7993 (Jp-Trib) 12-Dec-2025 -- Section : 254(1) 254(2) 253 250(6) 263/264 154 43A -- Panaji-Trib -- Jay Ram Ore Carriers v. Asstt. CITMA No. 05/PAN/20242025 TaxPub(DT) 7992 (Panaji-Trib) 12-Dec-2025 -- Section : 250 154 143(1) 194C 199 -- Asr-Trib -- Inderjit Singh v. ITO Assessee Appeal AllowedI.T.A. No. 369/Asr/20242025 TaxPub(DT) 7991 (Asr-Trib) 12-Dec-2025 -- Section : 144 69A 142(1) 142(1)(ii) 250 159 147) 161 167 -- Visak-Trib -- Dwarampudi KRSS Subbireddy v. ITO Appeal AllowedI.T.A. No. 219/Viz/20252025 TaxPub(DT) 7990 (Visak-Trib) 12-Dec-2025 -- Section : 143(3) 69A -- Hyd-Trib -- Atchyuta Ramaiah Talluri v. ITO Assessee Appeal AllowedI.T.A. No. 271/Hyd/20252025 TaxPub(DT) 7988 (Hyd-Trib) 12-Dec-2025 -- Section : 143(3) 14A 115JB 14Aread 32(1)(iia) 35(2AB) 32(2AB) 40(a)(ia) 195 40(a)(i) 195(3 -- Chen-Trib -- Ashok Leyland Ltd. v. ACIT Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 2330 & 2618/Chny/20192025 TaxPub(DT) 7987 (Chen-Trib) 12-Dec-2025 -- Section : 143(3) 254 801B(10) 139(1) 133A 139(5) 80-IB 69C 80IB(10) 69A 80-IB(10) 80-1B -- Mum-Trib -- Asstt. CIT v. Rashmi Infrastructure Developers Ltd. Revenue Appeal DismissedITA No. 6605/MUM/2024 & C.O. No. 15/MUM/20252025 TaxPub(DT) 7986 (Mum-Trib) 12-Dec-2025 -- Section : 133A 148 147 69C -- Chd-Trib -- ACIT v. Gazebo Construction (P) Ltd. Revenue Appeal DismissedITA No. 674/CHD/20222025 TaxPub(DT) 7985 (Chd-Trib) 12-Dec-2025 -- Section : 2(14) 14A -- Chen-Trib -- Parasmal Ravindra Kumar v. ITO Assessee Appeal Partly AllowedITA No. 2859/Chny/20242025 TaxPub(DT) 4089 (Chen-Trib) 12-Dec-2025 -- Section : 143(1) 148 143(2) 68 69C 143(3)/147 10(38) 142(1) 133(6)/131 147 -- Mum-Trib -- Hetal Daxesh Shah v. Asstt. CIT Assessee Appeal AllowedITA No. 176/Mum/20252025 TaxPub(DT) 4071 (Mum-Trib) 12-Dec-2025 -- Section : 263 143(3) 14A 147 144 142(1) 263(1) -- Del-Trib -- Micromax Informatics Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 2524/Del/20242025 TaxPub(DT) 4064 (Del-Trib) 12-Dec-2025 -- Section : 278B 278AA 313 276 437-A 378 276B 279 278E -- Del-HC -- ITO v. MKY Constructions (P) Ltd. & Anr. Petition DismissedCrl. L.P. 288/2022, Crl. L.P. 289/2022, Crl. L.P. 290/20222025 TaxPub(DT) 4011 (Del-HC) 12-Dec-2025 -- Section : 250 144(1)(b) 143(2) 69A 142(1) 133(6) 115BBE 143(3) 148 158BC -- Rkt-Trib -- Haresh J Rathod v. ITO Assessee Appeal AllowedITA No. 115/RJT/20252025 TaxPub(DT) 4006 (Rkt-Trib) 12-Dec-2025 -- Section : 148 133A 147 -- Del-HC -- GE Steam Power Systems v. Asstt. CIT Petition DisposedW.P. (C) No. 4207/2022, W.P. (C) Nos. 4759-4763/2022, W.P. (C) No. 5172/2022, W.P. (C) No. 5174/2022, W.P. (C) No. 5337/2022, W.P. (C) No. 5338/2022, W.P. (C) No. 5799/2022, W.P. (C) No. 5815/2022, W.P. (C) No. 5816/2022, W.P. (C) No. 7572/2022, W.P2025 TaxPub(DT) 3998 (Del-HC) 12-Dec-2025 -- Section : 148 132 148A 148A/148 153C 153A 149 -- Del-HC -- Evergreen Infrasolutions (P) Ltd. v. Asstt. CITW.P. (C) No. 7917/20252025 TaxPub(DT) 3991 (Del-HC) 12-Dec-2025 -- Section : 143(1) 143(2) 143(3) 4 2(34) 3 28 2(11) 10(2) -- Del-Trib -- DCIT v. Aricent Technologies (Holding) (P) Ltd. Revenue Appeal DismissedITA No. 1344/Del/20162025 TaxPub(DT) 3971 (Del-Trib) 12-Dec-2025 -- Section : 260A 147 144C 9 -- Del-HC -- CIT v. Goodrich Corpn.ITA No. 173/2025, CM Appl. 31921/2025 & CM Appl. 31922/20252025 TaxPub(DT) 3960 (Del-HC) 12-Dec-2025 -- Section : 250 270A 253 5 41(1) 270A(2)(a) -- Ahd-Trib -- Bhagyalaxmi Steel Rolling Mill v. ITO Assessee Appeal AllowedITA No. 360/Ahd/20252025 TaxPub(DT) 3948 (Ahd-Trib) 12-Dec-2025 -- Section : 69A 132(4) 110 69-A 15 15(3) 15(4) 144A -- Mum-Trib -- Arun Ashar v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 6874 and 6875/Mum/20242025 TaxPub(DT) 3938 (Mum-Trib) 12-Dec-2025 -- Section : 250(6) 143(3) 143(2) 40 22 27(iiia) 27(iii) 40(a)(ia) -- Del-Trib -- ACIT v. Delhi Buildwell (P) Ltd.ITA No. 5326/Del/2016, ITA No. 5282/Del/20162025 TaxPub(DT) 3928 (Del-Trib) 12-Dec-2025 -- Section : 115BBL 115BBE 234B 44AD 80C 271AAC(1) 270 68 69A 69C 12A 115BBF 139 155BBE -- Del-Trib -- Pradeep Tyagi (HUF) v. ITO Assessee Appeal AllowedITA No. 1933/DEL/20242025 TaxPub(DT) 3799 (Del-Trib) 12-Dec-2025 -- Section : 260A 143 68 131 271 156 10 -- Del-HC -- Sheela Overseas (P) Ltd. v. Pr. CIT Appeal AllowedITA No. 546/20232025 TaxPub(DT) 3795 (Del-HC) 12-Dec-2025 -- Section : 143 144B 115BAA 115JB 156 270A 10AA 32 33AB 35 35CCC 80JJAA 72A 80LA 139 11 -- Del-HC -- Sarla Holdings (P) Ltd. v. Pr. CITW.P. (C) No. 325/2024 & CM Appl. 1485/20242025 TaxPub(DT) 3793 (Del-HC) 12-Dec-2025 -- Section : 148A 149 139 143 147 142 148A(a) 119 -- Del-HC -- Rajesh Chopra v. ITO Petition DismissedW.P. (C) No. 12561/20222025 TaxPub(DT) 3787 (Del-HC) 12-Dec-2025 -- Section : 143(3) 147 131 148 234 271(1)(c) 144 -- Mum-Trib -- Rahul M Dalmia v. ITO Assessee Appeal AllowedITA No. 3883/MUM/20242025 TaxPub(DT) 3786 (Mum-Trib) 12-Dec-2025 -- Section : 263 147 143(3) 142(1) 144B 263(1) -- Mum-Trib -- Jaguar Services (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 113/MUM/20252025 TaxPub(DT) 3765 (Mum-Trib) 12-Dec-2025 -- Section : 12A 80G 12A(1)(ac) 12AB 10 80G(5) -- Pune-Trib -- Chaitnya Pratishtan v. CIT(E) Assessee Appeal AllowedITA Nos. 151 & 152/PUN/20252025 TaxPub(DT) 3739 (Pune-Trib) 12-Dec-2025 -- Section : 263 143(3) 80IA 68 115BBE 32(1)(ii) 32(2) 28 144B 43(1) 133(6) 142(1) -- Ahd-Trib -- Olympic Decor LLP v. Pr. CIT Assessee Appeal AllowedITA No. 423/Ahd/20242025 TaxPub(DT) 3666 (Ahd-Trib) 12-Dec-2025 -- Section : 143(3) 147 143(2) 10(38) 68 148 111A 148A 149 151A 149(1)(a) -- Mad-HC -- Sohanraj Praveen Kumar v. Addl./Jt./Dy./Asstt. CIT/ITOW.P. No. 7897 of 2022 and W.M.P. Nos. 7898 & 7900 of 20222025 TaxPub(DT) 3664 (Mad-HC) 10-Dec-2025 -- Rule 142 Rule 142(1A)... 2025 TaxPub(GST) 3553 (Bom-HC) United Engineering Co. v. Superintendent Range VI, DIV VI CGST , Bom-HCWrit Petition No. 15204 of 2025 10-Dec-2025 -- Rule 86-A(2)... 2025 TaxPub(GST) 3552 (Mad-HC) K. Rajagopalan & Co-Engineering Contractors v. Asstt. CST , Mad-HCW.P. Nos. 4 3 540 and 43546 of 2025 and W.M.P. Nos. 48675, 48676, 48677, 48679, 48681 and 48682 of 2025 10-Dec-2025 -- Section 73(10)... 2025 TaxPub(GST) 3551 (Karn-HC) Emmanuel Constructions (P) Ltd. v. Pr. Secretary to The Govt. Finance Department , Karn-HCWrit Petition No. 5827 of 2025 (T-RES) 10-Dec-2025 -- Section 483 Section 16(2) Section 132 Section 138 Section 132(5) Section 132(1)(i)... 2025 TaxPub(GST) 3550 (P&H-HC) Deepak Goyal v. Inspector (Anti-Evasion) CGST Commissionerate , P&H-HCCRM-M-49042-2025 (O&M) 10-Dec-2025 -- Section 164 Section 3 Section 6 Rule 96(10) Rule 96(9) Rule 89 Rule 96(1) Rule 89(4B) Rule 86 Rule 89(4A) Rule 89(4) Rule 10... 2025 TaxPub(GST) 3549 (Del-HC) Vinayak International Housewares v. UOI & Ors. , Del-HCW.P. (C) Nos. 3154, 3165 & 10687/2023 & CM Appl. 41448/2023 10-Dec-2025 -- Section 74 Section 44... 2025 TaxPub(GST) 3548 (MP-HC) VE Comercial Vehicles Ltd. v. UOI , MP-HCWrit Petition No. 40414 of 2025 10-Dec-2025 -- Section 107... 2025 TaxPub(GST) 3547 (Mad-HC) Jayam Tex v. Asstt. CST , Mad-HCW.P. No. 45353 of 2025 and W.M.P. Nos. 50514 and 50516 of 2025 10-Dec-2025 -- Section 483... 2025 TaxPub(GST) 3546 (Gau-HC) Renu Sunar v. State of A.P. , Gau-HCBA/124/2025 10-Dec-2025 -- Section 107... 2025 TaxPub(GST) 3545 (Cal-HC) Shatrughan Shaw v. Asstt. CST , Cal-HCWPA 21333 of 2025 10-Dec-2025 -- Section 107 Section 107(6) Section 79(1)(c) Rule 145(1)... 2025 TaxPub(GST) 3544 (HP-HC) Samrat Marble Granite & Tiles v. UOI & Ors. , HP-HCCWP No. 17045 of 2025 10-Dec-2025 -- Section 107... 2025 TaxPub(GST) 3543 (MP-HC) S.S. Enterprises v. UOI , MP-HCWrit Petition No. 43262 of 2025 10-Dec-2025 -- Section 73... 2025 TaxPub(GST) 3542 (Cal-HC) RM Packaging (P) Ltd. v. Asstt. Commr. of Revenue & Ors. , Cal-HCWPA 19071 of 2025 10-Dec-2025 -- ... 2025 TaxPub(GST) 3541 (Bom-HC) Rishi Techtex Ltd. v. UOI & Ors. , Bom-HCWrit Petition No. 16140 of 2024 with Writ Petition No. 18015 of 2024, Writ Petition No. 18016 of 2024, Writ Petition No. 18014 of 2024, Writ Petition No. 18013 of 2024 10-Dec-2025 -- Section 168A Section 168(A) Section 73 Section 168-A Section 35 Rule 56... 2025 TaxPub(GST) 3540 (Del-HC) RBC Financial Services (P) Ltd. v. UOI & Ors. , Del-HCW.P. (C) No. 17106/2025 & CM Appl. 70370/2025 10-Dec-2025 -- Section 107 Section 74... 2025 TaxPub(GST) 3539 (Cal-HC) Megacity Cement (P) Ltd. & Anr. v. Dy. Commr. , Cal-HCWPA 20331 of 2025 10-Dec-2025 -- Section 161... 2025 TaxPub(GST) 3538 (Cal-HC) JCI Chemicals India (P) Ltd. v. State of West Bengal & Ors. , Cal-HCWPA 21260 of 2025 10-Dec-2025 -- Section 70 Section 6(2)(b) Section 74... 2025 TaxPub(GST) 3537 (HP-HC) J.B. Rolling Mills Ltd. v. UOI & Ors. , HP-HCCivil Writ Petition No. 6563 of 2024 10-Dec-2025 -- Section 39 Section 107(12)... 2025 TaxPub(GST) 3536 (Del-HC) Imagine Marketing Ltd. v. Jt. Commr. of CGST (Appeals II) , Del-HCW.P. (C) 17699/2025 & CM Appl. 73120/2025 10-Dec-2025 -- Section 107 Section 107(13)... 2025 TaxPub(GST) 3535 (Del-HC) IDP Education India (P) Ltd. v. Govt. of N.C.T. of Delhi & Ors. , Del-HCW.P. (C) No. 17694/2025 10-Dec-2025 -- Section 132 Section 193... 2025 TaxPub(GST) 3534 (SC) Gulam Fareed & Anr. v. State of Rajasthan , SCCriminal Appeal No. 4962/2025 (Arising out of SLP (Crl) No. 14686/2025), with Criminal Appeal No. 4963/2025 (Arising out of SLP (Crl) No. 14292/2025) 10-Dec-2025 -- Section 74... 2025 TaxPub(GST) 3533 (SC) GR Infra Projects Ltd. v. State of M.P. & Ors. , SCSpecial Leave to Appeal (C) No. 33594/2025 10-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3532 (Del-HC) Globus Agrofoods (P) Ltd. v. UOI & Ors. , Del-HCW.P. (C) No. 17691/2025, CM Appl. 73110/2025, W.P. (C) 17692/2025, CM Appl. 73112/2025 10-Dec-2025 -- Section 6(2)(b) Section 70 Section 74 Rule 142... 2025 TaxPub(GST) 3531 (HP-HC) Friends Alloys v. UOI & Ors. , HP-HCCivil Writ Petition No. 8230 of 2024 10-Dec-2025 -- Section 74(8) Section 74(5) Section 74(1) Section 74(3) Section 50 Section 73(5)... 2025 TaxPub(GST) 3530 (Del-HC) Delhi Sales Corpn. v. Pr. CCT & Ors. , Del-HCW.P. (C) No. 15646/2025 & CM Appl. 63996/2025 10-Dec-2025 -- Section 73 Section 73(1) Section 75(4) Section 73(9) Section 107... 2025 TaxPub(GST) 3529 (Cal-HC) Birla Brothers (P) Ltd. & Anr. v. Dy. Commr. of Revenue , Cal-HCWPA 26252 of 2025 10-Dec-2025 -- Section 11 Section 2(h)... 2025 TaxPub(GST) 3528 (Karn-HC) Bagalkot Nirmithi Kendra v. UOI , Karn-HCWrit Petition No. 103139 of 2021 (T-RES) 10-Dec-2025 -- Section 129(3)... 2025 TaxPub(GST) 3527 (All-HC) Auto Industries v. State of UP & Ors. , All-HCWrit Tax No. 1985 of 2024 10-Dec-2025 -- Section 129... 2025 TaxPub(GST) 3526 (All-HC) Ashok Kumar Maganbhai Patel v. State of UP & Ors. , All-HCWrit Tax No. 947 of 2025 10-Dec-2025 -- Section 73 Section 50 Section 122... 2025 TaxPub(GST) 3525 (Del-HC) Arjun Engineering Co. v. Addl. CGST , Del-HCW.P. (C) 17680/2025 & CM Appl. 73047/2025 10-Dec-2025 -- Section 129(3)... 2025 TaxPub(GST) 3524 (All-HC) Anish Transport Co. v. State of U.P. & Ors. , All-HCWrit Tax No. 324 of 2022 10-Dec-2025 -- Section 16 Section 39 Rule 22(1)]... 2025 TaxPub(GST) 3523 (All-HC) Anil Art & Craft v. State of U.P. & Anr. , All-HCWrit Tax No. 5924 of 2025 with Writ Tax No. 5931 of 2025 10-Dec-2025 -- Section : 147/143(3) 23(1) 28 24 -- Del-Trib -- Idhayam Infraheights (P) Ltd. v. DCIT Assessee Appeal AllowedITA Nos. 6778 & 6779/Del/20252025 TaxPub(DT) 8499 (Del-Trib) 10-Dec-2025 -- Section : 272A(2)(e) 274 -- Del-Trib -- Shankar Math v. ITO (E) Assessee Appeal AllowedITA No. 4288/Del./20252025 TaxPub(DT) 8498 (Del-Trib) 10-Dec-2025 -- Section : 250 143(2) 142(1) 143(3) 10 -- Mum-Trib -- Dy. CIT v. Spectra Realities (P) Ltd. & Anr. Revenue Appeal DismissedITAs No. 4304 & 4306/Mum/20242025 TaxPub(DT) 8497 (Mum-Trib) 10-Dec-2025 -- Section : 68 143(2) 44AD 10(38) 10(26) 153A 68-Not -- Mum-Trib -- Sumitra Surendra Gadodia v. ITO Assessee Appeal AllowedI.T.A. No. 4519/Mum/20252025 TaxPub(DT) 8496 (Mum-Trib) 10-Dec-2025 -- Section : 254(1) 143(3) 68 271AAC 115BBE -- Del-Trib -- Satendra Kumar v. ITO Assessee Appeal AllowedITA No. 6994/DEL/20252025 TaxPub(DT) 8495 (Del-Trib) 10-Dec-2025 -- Section : 254(1) 144/147 147 148 -- Del-Trib -- Savitri Devi v. ITO Assessee Appeal AllowedITA No. 6658/DEL/20252025 TaxPub(DT) 8494 (Del-Trib) 10-Dec-2025 -- Section : 250 143(3) 68 10(38) 69C 142(1) -- Mum-Trib -- Hareshkumar Mafatlal Shah v. ACIT Assessee Appeal AllowedITA No. 5439/Mum/20242025 TaxPub(DT) 8493 (Mum-Trib) 10-Dec-2025 -- Section : 250 68 274 271AAC 144 143(3) 156 145 115BBE 145(3) 44AB 139A 69C 14(3) 40A(3 -- Mum-Trib -- Rakesh Jain v. DCIT Assessee Appeal AllowedI.T.A. No. 546/Mum/20252025 TaxPub(DT) 8492 (Mum-Trib) 10-Dec-2025 -- Section : 11 11(7) 11(1) 143(3) 119(2)(b) -- Bom-HC -- Savitribai Phule Shikshan Prasarak Mandal v. Directorate General of Income Tax Petition DisposedWrit Petition No. 11261 of 20252025 TaxPub(DT) 8490 (Bom-HC) 10-Dec-2025 -- Section : -- SC -- CIT & Anr. v. Manthan Software Services (P) Ltd. Application DisposedSpecial Leave to Appeal (C) No(s). 21435/2023, SLP(C) No. 23931/2023, SLP(C) No. 23766/2023, SLP(C) No. 23760/20232025 TaxPub(DT) 8489 (SC) 10-Dec-2025 -- Section : 143(3) 144B 156 274 270A -- Bom-HC -- Vallabhji Malsi & Co. v. National Faceless Assessment Centre Petition DisposedWrit Petition No. 1392 of 20252025 TaxPub(DT) 8488 (Bom-HC) 10-Dec-2025 -- Section : -- SC -- CIT v. Yadvindra Public School Association Application DisposedSpecial Leave to Appeal (C) No(s). 34221/20252025 TaxPub(DT) 8487 (SC) 10-Dec-2025 -- Section : 153D 153A 260A 119 115BBE 151 148 147 -- Bom-HC -- Pr. CIT v. Citron Infraprojects Ltd.Income Tax Appeal (L) No. 34357 of 2024 with Interim Application No. 1072 of 2025 in Income Tax Appeal (L) No. 34357 of 2024 & Ors.2025 TaxPub(DT) 8486 (Bom-HC) 10-Dec-2025 -- Section : 194B 253 -- Bom-HC -- Play Games 24X7 (P) Ltd. v. CIT(A) Petition DismissedWrit Petition (L) No. 35188 of 20252025 TaxPub(DT) 8485 (Bom-HC) 10-Dec-2025 -- Section : 271(1)(c) 148 226(3) 142(1) 264 221 34 147 -- Tel-HC -- Leeladhara Rao Marupudi v. ITO Petition ClosedWrit Petition No. 32442 of 20242025 TaxPub(DT) 8484 (Tel-HC) 10-Dec-2025 -- Section : 260A 69C -- Del-HC -- Kross Diamonds (P) Ltd. v. ITO Appeal DismissedITA No. 663/2025 and ITA No. 664/20252025 TaxPub(DT) 8483 (Del-HC) 10-Dec-2025 -- Section : 143(3) 40(a)(ii) 37 260A 10(1) -- Ker-HC -- Aspinwall & Co. Ltd. v. CIT In Favour of RevenueITA No. 5 of 20212025 TaxPub(DT) 8482 (Ker-HC) 10-Dec-2025 -- Section : 250 1I5BAA 115BAA 143(1) 115BBA 115BAA- 32 80-IB 119(2)(b) 115BBA(5) 139(1) 115 -- Mum-Trib -- ACIT v. Magik Kraft (P.) Ltd.IT Appeal Nos. 4327 & 4338 (Mum.) of 2025, CO. Nos. 242 & 257 (Mum.) of 20252025 TaxPub(DT) 8223 (Mum-Trib) 08-Dec-2025 -- Section : 145 -- Hyd-Trib -- Income Tax Officer v. Ravindra Reddy, Chander Rao, Saidulu Narsing, Sridhar Reddy E., Raju Gurram, Bal Reddy Mekala and others Revenue Appeal Partly AllowedITA No. 127/Hyd/12 to 136/Hyd/12, 142/Hyd/12, 143/Hyd/12 , 144/Hyd/122025 TaxPub(DT) 8491 (Hyd-Trib) 08-Dec-2025 -- Section : 147 144B 151A 148 151(ii) -- Chd-Trib -- JCIT v. Sharmanji Yarns (P) Ltd.ITA Nos. 530 & 596/CHANDI/20252025 TaxPub(DT) 8319 (Chd-Trib) 08-Dec-2025 -- Section : 69C 44AD 142(1) 143(3) -- Pune-Trib -- Shital Nilesh Parakh v. ITO Assessee Appeal Partly AllowedITA No. 182/PUN/20252025 TaxPub(DT) 8318 (Pune-Trib) 08-Dec-2025 -- Section : 143(1) 143(3) 143(4) 246A 143(3)/144 154 -- Del-Trib -- Pawan Hans Ltd. v. DCIT Assessee Appeal AllowedI.T.A. No. 1799/Del/20252025 TaxPub(DT) 8317 (Del-Trib) 08-Dec-2025 -- Section : 250 143(3) 69A 115BBE 271AAC(1) -- Chd-Trib -- Mohan Lal Bhapta v. ITO Assessee Appeal AllowedITA No. 288 /Chd/20252025 TaxPub(DT) 8316 (Chd-Trib) 08-Dec-2025 -- Section : 10 10(23C) 11(4A) -- Del-Trib -- Vaish Model Primary School Education Society v. AO(E) Assessee Appeal AllowedITA No. 3325/Del/20242025 TaxPub(DT) 8315 (Del-Trib) 08-Dec-2025 -- Section : 143(3) 68 -- Del-Trib -- Manisha v. ITO ITA No. 2271/Del/20252025 TaxPub(DT) 8314 (Del-Trib) 08-Dec-2025 -- Section : 143(3) 144B 80P(2)(d) 143(2) -- Pune-Trib -- Rajrshi Shahu Nagari Sahakari Pat Sanstha Maryadit v. ITO Appeal AllowedITA No. 1955/PUN/20252025 TaxPub(DT) 8313 (Pune-Trib) 08-Dec-2025 -- Section : 144 54 68 115BBE 54F 54F(1) -- Del-Trib -- Jagdish Chand Verma v. ITO In Favour of AssesseeITA No. 2417/Del/20252025 TaxPub(DT) 8312 (Del-Trib) 08-Dec-2025 -- Section : 133A 143(1) 143(2) 142(1) 14A 69 145(3) -- Chd-Trib -- DCIT v. Aarti International Ltd. Revenue Appeal DismissedITA No. 464/Chd/20252025 TaxPub(DT) 8311 (Chd-Trib) 08-Dec-2025 -- Section : 250 147 148 142(1) 144 68 234A 139 -- Del-Trib -- Pawan Kumar Sharma v. ITO Assessee Appeal AllowedITA No. 5952/Del/20242025 TaxPub(DT) 8310 (Del-Trib) 08-Dec-2025 -- Section : 80(G) 12A 2AB -- Del-Trib -- Om Prem v. CIT(E) Appeal AllowedITA Nos. 2950 & 2951/Del/20252025 TaxPub(DT) 8309 (Del-Trib) 08-Dec-2025 -- Section : 201(1A) 194-IA(1) -- Chd-Trib -- Rakesh Gupta v. DCIT/ACIT Appeal AllowedITA No. 640/CHD/20252025 TaxPub(DT) 8308 (Chd-Trib) 08-Dec-2025 -- Section : 68 115BBE -- Chd-Trib -- Sudesh Jain v. ITO Assessee Appeal AllowedITA No. 115/CHD/20252025 TaxPub(DT) 8307 (Chd-Trib) 08-Dec-2025 -- Section : 80IC -- Chd-Trib -- MVM Industries v. DCIT/ACIT Appeal AllowedITA No. 639/CHD/20252025 TaxPub(DT) 8306 (Chd-Trib) 08-Dec-2025 -- Section : 148 142(1) 69 -- Del-Trib -- ACIT v. Tecxpert Software (P) Ltd. Revenue Appeal DismissedITA No. 3079/Del/20252025 TaxPub(DT) 8305 (Del-Trib) 08-Dec-2025 -- Section : 147-151 148A(a) 143(3) 132(4) 69A 139(1) 151 148A(b) 148A(d) 115BBE -- Mum-Trib -- Prajesh Maneklal Rupareliya v. ITO Assessee Appeal AllowedITA No. 6608/Mum/20242025 TaxPub(DT) 8304 (Mum-Trib) 08-Dec-2025 -- Section : 143(1) 115BAA 138(1) 139 234B 139(1) 115BAB 10 32 33AB 80 80M) 72A (2) 80LA -- Del-Trib -- Osttra India Services (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 3484/Del/20252025 TaxPub(DT) 8303 (Del-Trib) 08-Dec-2025 -- Section : 250 271(1)(c) 143(3) 35D 1512 37 2(d) -- Mum-Trib -- DCIT v. Yes Bank Ltd. Revenue Appeal DismissedI.T.A. No. 5411 to 5413/Mum/20252025 TaxPub(DT) 8302 (Mum-Trib) 08-Dec-2025 -- Section : 250 271(1)(c) 143(3) 147 44AD -- Mum-Trib -- ITO v. Suresh Maneklal Sheth Assessee Appeal AllowedI.T.A. No. 4560/Mum/20242025 TaxPub(DT) 8301 (Mum-Trib) 08-Dec-2025 -- Section : 192 143(1) 234B 205 199 201The -- Del-Trib -- Mani Madhukar Bansal v. ACIT/DCIT Assessee Appeal AllowedITA No. 2637/Del/20252025 TaxPub(DT) 8300 (Del-Trib) 08-Dec-2025 -- Section : 143(1) 143(3) 5(2) 199 -- Del-Trib -- Yogesh Gandhi v. ACIT Assessee Appeal AllowedITA No. 2671/Del/20252025 TaxPub(DT) 8299 (Del-Trib) 08-Dec-2025 -- Section : 199 250 155(20) 45199155 45(1) 199(3) -- Del-Trib -- Abdul Rahman Asad v. DCIT Assessee Appeal AllowedITA No. 2433/Del/20252025 TaxPub(DT) 8298 (Del-Trib) 08-Dec-2025 -- Section : 148 147 144/147 -- Del-Trib -- Lalita Agarwal v. ACIT Assessee Appeal AllowedITA Nos. 5663 to 5667/Del/20242025 TaxPub(DT) 8297 (Del-Trib) 08-Dec-2025 -- Section : 153 143(3) 54 68 -- Del-Trib -- Sunil Gupta v. ACIT Assessee Appeal Partly AllowedITA No. 416/DEL/20242025 TaxPub(DT) 8296 (Del-Trib) 08-Dec-2025 -- Section : 153 143(3) 143(2) 132 153A 68 234A -- Del-Trib -- Sunil Gupta v. ACIT Assessee Appeal Partly AllowedITA No. 635/DEL/20202025 TaxPub(DT) 8295 (Del-Trib) 08-Dec-2025 -- Section : 250 69C 144 148 -- Mum-Trib -- Pratap Thakraji Solanki v. ITO Assessee Appeal AllowedITA No. 5227/MUM/20252025 TaxPub(DT) 8294 (Mum-Trib) 08-Dec-2025 -- Section : 250 271(1)(c) 274 292B 148 -- Mum-Trib -- ACIT v. Torane Ispat Udyog (P) Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 4123/MUM/2025, CO No. 261/MUM/20252025 TaxPub(DT) 8293 (Mum-Trib) 08-Dec-2025 -- Section : 250 147/148 68 115BBE 143(3) 148 132 -- Mum-Trib -- Amol Ceramica (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1889/MUM/20252025 TaxPub(DT) 8292 (Mum-Trib) 08-Dec-2025 -- Section : 250 80G 234C 244A 270A 135 -- Mum-Trib -- International Specialty Products (India) (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 5336/MUM/20252025 TaxPub(DT) 8291 (Mum-Trib) 08-Dec-2025 -- Section : -- Chen-Trib -- Kangayam Chennpalanisamy v. ITO Assessee Appeal AllowedI.T.A. No. 1606/Chny/20252025 TaxPub(DT) 8290 (Chen-Trib) 08-Dec-2025 -- Section : 80P 270A 272(1)(d) 144 144B 143(2) 142(1) 272A(1) 131 272A(1)(d) -- Chen-Trib -- AA 293 Panahalli Primary Agricultural Cooperative Credit Society Ltd. v. ITOI.T.A. Nos. 2020, 2021 & 2022/Chny/20252025 TaxPub(DT) 8289 (Chen-Trib) 08-Dec-2025 -- Section : 194C 143(3) 40(a)(ia) -- Chen-Trib -- Right Way Logistics (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 2915/Chny/20242025 TaxPub(DT) 8288 (Chen-Trib) 08-Dec-2025 -- Section : 147 68 115BBE 234A/B/C/D 271(1)(c) 133(6) -- Ahd-Trib -- Maruti Multichem (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 1644/Ahd/20252025 TaxPub(DT) 8287 (Ahd-Trib) 08-Dec-2025 -- Section : 153A 132 153C -- Del-Trib -- Dy. CIT v. Ankit Agarwal Revenue Appeal DismissedITA No. 3703/DEL/20252025 TaxPub(DT) 8286 (Del-Trib) 08-Dec-2025 -- Section : 153C 153(c)(1)] 153A(1) 153C(1) -- Del-Trib -- Dy. CIT v. Chandra Vidya Investment & Finance (P) Ltd. Revenue Appeal DismissedITA Nos. 3697 to 3700/DEL/20252025 TaxPub(DT) 8285 (Del-Trib) 08-Dec-2025 -- Section : 148 148A(b) 148A(d) 151 151(ii) -- Del-Trib -- Sandeep Gupta v. ITO Assessee Appeal AllowedITA No. 299/DEL/20252025 TaxPub(DT) 8284 (Del-Trib) 08-Dec-2025 -- Section : 153C 153(c)(1)] 153A(1) 153C(1) -- Del-Trib -- Dy. CIT v. Transline Technologies Ltd. Revenue Appeal DismissedITA Nos. 3693 & 3694/DEL/2025, Co No. 136 & 137/DEL/20252025 TaxPub(DT) 8283 (Del-Trib) 08-Dec-2025 -- Section : 147 144B 68 115BBE 44AB -- Chen-Trib -- Hamasamani Silks v. ITO Appeal DismissedITA No. 2664/Chny/2025 & S.A. No. 100/Chny/20252025 TaxPub(DT) 8282 (Chen-Trib) 08-Dec-2025 -- Section : -- Chd-Trib -- Raideep Bhalla & Sons v. ITO Assessee Appeal AllowedITA No. 869/CHD/20252025 TaxPub(DT) 8281 (Chd-Trib) 08-Dec-2025 -- Section : 194O -- Del-Trib -- Savadika Retail (P) Ltd. v. Dy. DIT Assessee Appeal AllowedITA Nos. 2753 & 2754/Del/20252025 TaxPub(DT) 8280 (Del-Trib) 08-Dec-2025 -- Section : 250 41 41(1) 37 37(1) 40A(3) 28 -- Ahd-Trib -- ITO v. Govindam Agro Foods (P) Ltd. Revenue Appeal DismissedI.T.A. No. 1117/Ahd/20252025 TaxPub(DT) 8279 (Ahd-Trib) 08-Dec-2025 -- Section : 69A 143(3) 115BBE -- Del-Trib -- Niraj Kumar Singh v. ITO Assessee Appeal Partly AllowedITA No. 5556/Del/20252025 TaxPub(DT) 8278 (Del-Trib) 08-Dec-2025 -- Section : 153C 153A) 143(3) 132 153C(1) 132A 153-C 153(c)(1)) I53C -- Del-Trib -- DCIT v. Visionary Infraprojects (P) Ltd. Revenue Appeal DismissedITA No. 4521/DEL/20242025 TaxPub(DT) 8277 (Del-Trib) 08-Dec-2025 -- Section : 250 201(1) 40(a)(ia) 201(1A) 194A 133B(2) 40(a)(ia)l 145 -- Mum-Trib -- Saphire Foods India Ltd. v. OSD Assessee Appeal AllowedITA Nos. 4558 to 4564/Mum/20252025 TaxPub(DT) 8275 (Mum-Trib) 08-Dec-2025 -- Section : 250 143(3)/144 144 132 -- Del-Trib -- Rajesh Agarwal v. ITO Assessee Appeal AllowedITA No.1277/DEL/20252025 TaxPub(DT) 8274 (Del-Trib)