Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 06-Feb-2026 -- Section : 263 147 144B 68 10(38) 115BBE 148A(b) 148A(d) 142(1) 263Thus -- Mum-Trib -- Mrs. Suneeta Sekhri (Legal Heir of Mr. Anmol Govindram Sekhri) v. Deputy Commissioner of Income Tax, Circle - 16(2), Mumbai Assessee Appeal AllowedITA No. 1091/MUM/20252026 TaxPub(DT) 864 (Mum-Trib) 06-Feb-2026 -- Section : 143(3) 80IC 801C? 69C 115JB 133A 80IB 139 80IC/ 145(3) 263 139(4) 80AC 44AB -- Mum-Trib -- Deputy Commissioner of Income Tax, Central Circle - 7(2), Mumbai v. Time Technoplast Ltd. Revenue Appeal DismissedITA Nos. 6857 & 6858/MUM/20252026 TaxPub(DT) 863 (Mum-Trib) 06-Feb-2026 -- Section : 12AB 12A(1)(ac) 80G -- Mum-Trib -- Tirth Global Foundation v. Income Tax Officer–27(3)(1), Mumbai Assessee Appeal AllowedITA Nos. 7265 & 7266/Mum/20252026 TaxPub(DT) 862 (Mum-Trib) 06-Feb-2026 -- Section : 271(1)(c) 271(c) 274 143 143(1) 147 271(l)(c) -- Mum-Trib -- P Cube Construction Private Limited v. Deputy Commissioner of Income Tax, Circle – 13(1)(2), Mumbai Assessee Appeal AllowedITA No. 7407/MUM/20252026 TaxPub(DT) 861 (Mum-Trib) 06-Feb-2026 -- Section : 250 80P 143(1) 80P(2)(d) 143(1)(a) 2(19) 234B 234C 80P(1) 70 80P(4) -- Mum-Trib -- Hira Manek Co-operative Housing Society Ltd. v. Income Tax Officer, Ward - 34(2)(1), Mumbai Assessee Appeal AllowedITAs No. 8499 & 8500/Mum/20252026 TaxPub(DT) 860 (Mum-Trib) 06-Feb-2026 -- 2026 TaxPub(CL) 117 (SC) Rita Plastic Pvt. Ltd. & Anr. v. The State of West Bengal & Anr. , SC, , Special Leave to Appeal (Crl) No(s). 20722/2025, 2026-01-05 06-Feb-2026 -- 2026 TaxPub(CL) 114 (NCLAT- New Del) M/s Apaar Infratech Private Limited v. Competition Commission of India, Maharashtra State Road Development Corporation Limited, Nagpur Mumbai Super Communication Expressway Limited, Penetron India Private Limited, Penetron International Limited Inc., Crystal Deep Seal Corporation Limited, CD Seal Waterproofing & Slurry Inc. , NCLAT- New Del, , Competition Appeal (AT) No. 56 of 2022, 2026-01-20 06-Feb-2026 -- 2026 TaxPub(CL) 113 (Ori-HC) Sudhansu Sekhar Pati v. Securities and Exchange Board of India, Mumbai & Ors. , Ori-HC, , W.P. (C) No. 22355 of 2025, 2026-01-22 06-Feb-2026 -- 2026 TaxPub(CL) 112 (Cal-HC) M/s. Dalmia Securities Private Limited & Anr. v. The Calcutta Stock Exchange Limited & Anr. , Cal-HC, , W.P.O. No. 305 of 2022, IA No. GA 1 of 2022, 2026-01-09 06-Feb-2026 -- 2026 TaxPub(CL) 111 (SC) Sumit Bansal v. M/s. MGI Developers and Promoters & Anr. , SC, , Criminal Appeal No. 141 of 2026 [Arising Out of S.L.P. (Criminal) No. 10770 of 2025] with Criminal Appeal No. 142 of 2026 [Arising Out of S.L.P. (Criminal) No. 11262 of 2025] Criminal Appeal No. 143 of 2026 [Arising Out of S.L.P. (Criminal) No. 1164, 2026-01-08 06-Feb-2026 -- 2026 TaxPub(CL) 110 (SC) S. Nagesh v. Shobha S. Aradhya , SC, , Criminal Appeal No. 75 of 2026 (@ SLP (Crl) No. 18127 of 2024), 2026-01-06 06-Feb-2026 -- 2026 TaxPub(CL) 109 (Mad-HC) S. Premachandran v. Venkatesh Babu, S. Sumathi Venkatesh Babu , Mad-HC, , Crl. A. (MD) No. 664 of 2022, 2026-01-05 06-Feb-2026 -- 2026 TaxPub(CL) 108 (Del-HC) Ravindra Dhariwal & Anr. and Kishore Laxmnarayan Biyani & Anr. v. Kotak Mahindra Bank Limited & Anr. , Del-HC, , Crl. M.C. 8417/2023, Crl. M.A. 31444/2023, Crl. M.A. 15187/2024, Crl. M.C. 8431/2023, Crl. M.A. 31481/2023 & Crl. M.A. 15190/2024, 2026-01-15 06-Feb-2026 -- 2026 TaxPub(CL) 107 (NCLAT- New Del) Mr. Lalit Modi v. Mr. Ashish Singh, Bishwanath Traders and Investment Ltd. & Committee of Creditors of Vibrant Buildwell Private Limited, Delhi , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 1850 & 1851 of 2025, 2026-01-20 06-Feb-2026 -- 2026 TaxPub(CL) 106 (NCLAT- New Del) Jogihali Wind Energy Pvt. Ltd. v. Yogesh Mehra, Wind World (India) Limited & Committee of Creditors, Gurgaon , NCLAT- New Del, , Company Appeal (AT) (Ins) No. 1249 of 2022, 2026-01-22 06-Feb-2026 -- 2026 TaxPub(CL) 105 (SC) Gloster Limited v. Gloster Cables Limited & Ors. , SC, , Civil Appeal No. 2996 of 2024 with Civil Appeal No. 4493 of 2024, 2026-01-22 06-Feb-2026 -- 2026 TaxPub(CL) 104 (NCLAT- New Del) Brijinder Singh & Mrs. Ratna Singh v. Bank of Baroda , NCLAT- New Del, , Company Appeal (AT) (Ins) No. 1801 of 2025 & I.A. No. 6976, 7024 of 2025 with Comp. App. (AT) (Ins) No. 1810 of 2025 & I.A. No. 6993, 7060 of 2025, 2026-01-22 06-Feb-2026 -- 2026 TaxPub(CL) 116 (NCLAT- New Del) Tarsem K Ruby v. Ojas Medical Services Pvt Ltd. & Ors. , NCLAT- New Del, , Company Appeal (AT) No. 325 of 2025, 2026-01-16 06-Feb-2026 -- 2026 TaxPub(CL) 115 (NCLAT- New Del) LJ Tanna Enterprises Pvt Ltd. & Ors. v. National Spot Exchange Ltd. , NCLAT- New Del, , Company Appeal (AT) No. 03/2026 & IA No. 20/2026, 2026-01-15 31-Jan-2026 -- Section : 143(1) 154 11 143(1)(a) -- Ahd-Trib -- Vishva Kalyan Foundation v. Income Tax Officer-Ward 2 (Exemption), Ahmedabad Assessee Appeal AllowedI.T.A. No.1992/Ahd/20252026 TaxPub(DT) 823 (Ahd-Trib) 31-Jan-2026 -- Section : 143(3) 28 57(iv) 56(1) 145A(b) 143(1) 143(2) 142(1) 143(3A) 263 56(2) 10(37) 4 -- Del-Trib -- Anil Kumar Bhatia v. ITO Assessee Appeal AllowedITA No. 968/Del/20242025 TaxPub(DT) 6007 (Del-Trib) 31-Jan-2026 -- Section : 147 148 151(ii) 143(3) 151(2) 151(1) 151(i) 3(1) 148A(a) 148A(b) 148A(d) 148-to -- Del-Trib -- Ajay Duggal v. ITO Assessee Appeal Partly AllowedITA No. 5612/Del/20242025 TaxPub(DT) 6004 (Del-Trib) 31-Jan-2026 -- Section : 153A(1)(b) 143(3) 139 132(1) 132A 143(1) -- Chd-Trib -- Nirmal Singh v. DCIT Appeal AllowedITA No. 144/CHANDI/2025 and ITA No. 145/CHANDI/2025 and ITA No. 147/CHANDI/2025 and ITA No. 148/CHANDI/20252025 TaxPub(DT) 5955 (Chd-Trib) 31-Jan-2026 -- Section : 154 143(1) 139(1) 5 12AA -- Jp-Trib -- Mohd. Saeed v. ITO Assessee Appeal AllowedITA No. 917/JPR/20242025 TaxPub(DT) 5953 (Jp-Trib) 31-Jan-2026 -- Section : 14A 14A(2) 115JB 10(34) 14A(3) 8D -- Hyd-Trib -- Prasad Film Laboratories (P) Ltd. v. ACIT Assessee Appeal DismissedITA No. 113/Hyd/20252025 TaxPub(DT) 5942 (Hyd-Trib) 31-Jan-2026 -- Section : 143(3) 144C(3) 14A 115JB(2) 143(1) 143(2) 92CA(3) 43B 144C(1) -- Mum-Trib -- DCIT v. Essar Ports Ltd. Revenue Appeal Partly AllowedITA No. 4103/MUM/20252025 TaxPub(DT) 5930 (Mum-Trib) 31-Jan-2026 -- Section : 90 139(1) 143(1) 90/91 139(5) 295(1) 295(2)(ha) 91 80AC 90(2) 154 -- Bang-Trib -- Sumukh Suresh Bhardwaj v. ITO Assessee Appeal AllowedITA No. 935/Bang/20252025 TaxPub(DT) 5916 (Bang-Trib) 31-Jan-2026 -- Section : 143(3) 144C(13) 143(2) 92CA 143C(1) 144C(5) 143(1) 43B 41-Rs 246A 143(4) 154 -- Chen-Trib -- Suntec Business Solutions (P) Ltd. v. Dy. CITITA No. 3252/CHNY/20242025 TaxPub(DT) 5914 (Chen-Trib) 31-Jan-2026 -- Section : 143 147 292B? 143(1) 148 143(2) 80-IA 143(3) 56 80HHC 80IB 147/148 292(b) -- Mad-HC -- Super Spinning Mills Ltd. v. Addl. CIT Appeal Partly AllowedT.C.A. No. 1334 of 20092025 TaxPub(DT) 5913 (Mad-HC) 31-Jan-2026 -- Section : 260A 80P? 80P(2)(d) 143(3) -- Cal-HC -- West Bengal State Co-operative Agriculture & Rural Development Bank Ltd. v. Dy. CIT Application DisposedITAT/36/2025, IA No. GA/1/20252025 TaxPub(DT) 5900 (Cal-HC) 31-Jan-2026 -- Section : 263 154 143(1) 144A 120 119 129 154(7) 119(2)(b) 143(2) 139 148 -- Chen-Trib -- RMZ Infinity (Chennai) (P) Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 511/Chny/20252025 TaxPub(DT) 5886 (Chen-Trib) 31-Jan-2026 -- Section : 144 147 148 142(1) 133(6) 274 271(1)(b) 44AD 69A 197(b) 147/148 -- Ahd-Trib -- Rameshkumar G Patel v. ITO Assessee Appeal AllowedITA No. 397/Ahd/20252025 TaxPub(DT) 5882 (Ahd-Trib) 31-Jan-2026 -- Section : 260-A 9 9(1)(vii) 270-A -- Karn-HC -- Pr. CIT v. IBM Australia Ltd. Appeal DismissedIncome Tax Appeal No. 12 of 20252025 TaxPub(DT) 5870 (Karn-HC) 31-Jan-2026 -- Section : 263 143(3) 80G 80G(5)(vi) 37(1) 135 -- Ahd-Trib -- Patel Infrastructure Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 787/Ahd/20252025 TaxPub(DT) 5864 (Ahd-Trib) 31-Jan-2026 -- Section : 250 154 115JB 2(24) 80IB(4)of 143(1) 80-IB 801B 246A 143(3) 263 4 154(3) 154( -- Asr-Trib -- Osaka Alloys & Steel (P) Ltd. v. DCIT/ACIT Assessee Appeal AllowedITA No. 60/Asr/20252025 TaxPub(DT) 5862 (Asr-Trib) 31-Jan-2026 -- Section : 245C 153A 153A) 277 276CC -- Mad-HC -- Jayaraman Dinakaran v. Interim Board for Settlement-IIW.P. No. 33082 of 2023 and W.M.P. No. 32764 of 20232025 TaxPub(DT) 5846 (Mad-HC) 31-Jan-2026 -- Section : 143(3) 28 4 2(28A) 145A(b) 56(1)(iii) 10 145B 57 23 10(37) 56(2) 34 57(iv) 2 -- Del-Trib -- Jai Bhagwan v. ITO Assessee Appeal DismissedITA No. 3239/Del/20242025 TaxPub(DT) 5844 (Del-Trib) 31-Jan-2026 -- Section : 143(2) 40(a)(ia) 40A(3) 68 201 139 133(6) -- Pune-Trib -- ITO v. Hemant Bagareddy Motadoo Revenue Appeal AllowedITA No. 1897/PUN/20242025 TaxPub(DT) 5843 (Pune-Trib) 31-Jan-2026 -- Section : 143(3) 143(2) 11UA(2) 56(2) 68 -- Del-Trib -- ITO v. Ninecube Technologies (P) Ltd. Revenue Appeal DismissedITA No. 3186/DEL/20242025 TaxPub(DT) 5835 (Del-Trib) 31-Jan-2026 -- Section : 250 144 143(1) 143(2) 142(1) 44AD 69A 133(6) -- Ahd-Trib -- Navbharat Holidays v. ITO Assessee Appeal Partly AllowedITA No. 1753/Ahd/20242025 TaxPub(DT) 5830 (Ahd-Trib) 31-Jan-2026 -- Section : 250 143(1) 234A 234B -- Kol-Trib -- Lovely Das v. Addl/JCIT Appeal AllowedITA Nos. 291, 292, 293 & 294/KOL/20252025 TaxPub(DT) 5822 (Kol-Trib) 31-Jan-2026 -- Section : 148 148A(b) 148A(d) 68 168 133(6) -- Kol-Trib -- Lookline Vincom (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 461/KOL/20252025 TaxPub(DT) 5821 (Kol-Trib) 31-Jan-2026 -- Section : 148 148A 147 144B -- Chen-Trib -- Kuppusamy Muthuvel v. ITO Assessee Appeal AllowedITA No. 944/Chny/20252025 TaxPub(DT) 5815 (Chen-Trib) 31-Jan-2026 -- Section : 143(1) 115BAA 115BAA(5) 139(1) 44AB 2(22A) 115BAA? 115JB(5A) 119(2)(b) 10B -- Ahd-Trib -- Kcreate Konnect E Solutions (P) Ltd. v. Dy. CIT Appeal AllowedITA No. 1950/Ahd/20242025 TaxPub(DT) 5808 (Ahd-Trib) 31-Jan-2026 -- Section : 22 23(1)(c) 23(1)(a) 14A -- Mum-Trib -- Hercules Hoists Ltd. v. Dy. CIT ITA No. 5442/Mum/2024 to 5445/Mum/20242025 TaxPub(DT) 5799 (Mum-Trib) 31-Jan-2026 -- Section : 143(3) 144C(13) 144C(5) 143(2) 142(1) 144C(1) 44B 448 234B 234D 244A 270A 234A -- Mum-Trib -- Hapag-Llyod Aktiengesellschaft v. Dy. CIT Appeal AllowedITA No. 1738/MUM/20252025 TaxPub(DT) 5795 (Mum-Trib) 31-Jan-2026 -- Section : 144 68 115BBE 2(47) 133(6) 40A(2)(b) 14A -- Del-Trib -- G.N. International (P) Ltd. v. ACIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 2676/Del/2022, ITA No. 2851/Del/20222025 TaxPub(DT) 5785 (Del-Trib) 31-Jan-2026 -- Section : 69C 132(1) 148 150(1) 147 250 153(3) 149 150(2) -- Del-Trib -- Dy. CIT v. Saamag Construction Ltd. Revenue Appeal DismissedITA No. 3738 /Del/20172025 TaxPub(DT) 5775 (Del-Trib) 31-Jan-2026 -- Section : 271(1)(c) 143(2) 37 40(a)(ia) 274 276C 143(1) -- Del-Trib -- Dy. CIT v. Logic Eastern (India) (P) Ltd. Revenue Appeal AllowedITA No. 437/Del/20242025 TaxPub(DT) 5774 (Del-Trib) 31-Jan-2026 -- Section : 194J 192 201(1A) -- Coch-Trib -- Dy. CIT v. Aster DM Healthcare Ltd. Revenue Appeal Partly AllowedITA No. 160, 161, 162 & 163/Coch/20252025 TaxPub(DT) 5773 (Coch-Trib) 31-Jan-2026 -- Section : 143(3) 69A 132 133A 132(4) -- Mum-Trib -- DCIT v. Parth Ajit Pawar Revenue Appeal DismissedITA No. 3929/Mum/20252025 TaxPub(DT) 5764 (Mum-Trib) 31-Jan-2026 -- Section : 250 143(3) 143(1) 143(2) 142(1) 194C 133(6) -- Mum-Trib -- DCIT v. Manbhari Constructions (P) Ltd.ITA No. 4034/Mum/2024, C.O. No. 289/Mum/2024 (Arising out of ITA No. 4034/Mum/2024)2025 TaxPub(DT) 5763 (Mum-Trib) 31-Jan-2026 -- Section : 11 234B 12AA 143(1) 250 139(1) 10B -- Chen-Trib -- Chennai Port & Dock Educational Trust Higher Secondary School v. ITO Assessee Appeal AllowedITA Nos. 937 & 938/Chny/20252025 TaxPub(DT) 5756 (Chen-Trib) 29-Jan-2026 -- Section : 143(3) 132 139(1) 68 153D 250 153A 153A) 1538 144BA 1530 43(3) -- Del-Trib -- Aruna Jain v. DCIT/ACIT, Central Circle, Ghaziabad Assessee Appeal AllowedITA No. 6066/DEL/20252025 TaxPub(DT) 9315 (Del-Trib) 29-Jan-2026 -- Section : 143(3) 2(22)(e) 69A 119 143(2) 142(1) 144A -- Del-Trib -- DCIT Central Circle 3, New Delhi v. Rakesh Arora Revenue Appeal DismissedITA No. 3610/Del/20252025 TaxPub(DT) 9313 (Del-Trib) 29-Jan-2026 -- Section : 143(2) 142(1) 133(6) 270A 40A(2)(b) 36(1)(iii) -- Pune-Trib -- Bhikshu Margam v. DCIT, Circle -2, Pune Assessee Appeal AllowedITA No. 1769/PUN/20252025 TaxPub(DT) 9303 (Pune-Trib) 29-Jan-2026 -- Section : 144C(5) 143 144C(13) 234A 270A 272A(1)(d) 142(1) 143(3) 153 153(1) 92CA(1) 153( -- Hyd-Trib -- Parexel International (IRL) Limited, v. Additional Director of Income Tax, Hyderabad Assessee Appeal AllowedITA No. 447/Hyd/20232025 TaxPub(DT) 9301 (Hyd-Trib) 29-Jan-2026 -- Section : 143(3) 144C(13) 80G 14A -- Bang-Trib -- Schneider Electric IT Business India Private Ltd., v. The Deputy Commissioner of Income Tax, Circle 6(1)(1), Bangalore Assessee Appeal Partly AllowedITA No. 1585/Bang/20242025 TaxPub(DT) 9296 (Bang-Trib) 29-Jan-2026 -- Section : 144/147 69A -- Luck-Trib -- Shivraj Singh, Bareilly v. Income Tax Officer-2(2), Bareilly Assessee Appeal AllowedI.T.A. No. 180/Lkw/20252025 TaxPub(DT) 9295 (Luck-Trib) 29-Jan-2026 -- Section : 153A 153A(1) -- Del-Trib -- Deputy Commissioner of Income Tax, Central Circle- 28, New Delhi v. Alankit Assignments Ltd., New Delhi Revenue Appeal DismissedITA No. 3686/Del/20252025 TaxPub(DT) 9293 (Del-Trib) 29-Jan-2026 -- Section : 148 68 -- Del-Trib -- Jag Preet Singh Narang, Uttar Pradesh v. The ITO, Ward-58(1), New Delhi Assessee Appeal AllowedITA No. 6910/DEL/20252025 TaxPub(DT) 9292 (Del-Trib) 29-Jan-2026 -- Section : 144 69A 143(2) 148 292BB -- Del-Trib -- Shri Radha Krishan Mandir Trust, Delhi v. Income Tax Officer, Ward Exemption 2(2) Civic Centre, Delhi Assessee Appeal Partly AllowedITA No. 1481/DEL/20252025 TaxPub(DT) 9291 (Del-Trib) 29-Jan-2026 -- Section : 69A 115BBE 147/144B 44AD -- Del-Trib -- Rahul (legal Heir of Late Shri Virendra Bhati), Uttar Pradesh v. Income Tax Officer, Ward-5(2)(5), Uttar Pradesh Assessee Appeal Partly AllowedITA No. 6946/DEL/20252025 TaxPub(DT) 9290 (Del-Trib) 29-Jan-2026 -- Section : 250 143(2) 148 142(1) 133(6) 144 147 251(1)(a) 139 139) 292BB -- Bang-Trib -- Sri Girish Sanu, Mangaluru v. ITO Ward-1(2), Mangaluru Assessee Appeal Partly AllowedITA No. 804/Bang/20252025 TaxPub(DT) 9289 (Bang-Trib) 29-Jan-2026 -- Section : 250 271(1)(c) 143(3) 147 274 271(1))(c) -- Mum-Trib -- Etesh P Jain, HUF, Thane v. Income Tax Officer, Ward-1(1), Kalyan Assessee Appeal AllowedI.T.A Nos. 5734, 5819 & 5847/Mum/20252025 TaxPub(DT) 9287 (Mum-Trib) 29-Jan-2026 -- Section : 68 131 -- Kolkata D Tribunal -- Viewmore Enclave Pvt. Ltd. C/o Subash Agarwal & Associates, Advocates, Kolkata v. ITO, Ward 9(1), West Bengal Assessee Appeal AllowedITA No. 2106/KOL/20252025 TaxPub(DT) 9286 (Kolkata D Tribunal) 29-Jan-2026 -- Section : 250 143(1) 143(2) -- Srt-Trib -- Vinubhai Keshavbhai Rabadiya, Surat v. Income-Tax Officer, Ward 3(3)(1), Surat Assessee Appeal AllowedITA No. 554/SRT/20252025 TaxPub(DT) 9285 (Srt-Trib) 29-Jan-2026 -- Section : 250 115BAA 143(1) 139(1) -- Srt-Trib -- Siddhi Procon Pvt. Ltd., Surat v. Income-Tax Officer, Ward 2(1)(3), Surat Assessee Appeal Partly AllowedITA No. 458/SRT/20252025 TaxPub(DT) 9284 (Srt-Trib) 29-Jan-2026 -- Section : 148 151/151A 148A 151A 147 144B 148A/148 148A(b) -- Chen-Trib -- Sri Andal Agencies, Viruthunagar v. The ITO, Ward-3, Viruthunagar. Assessee Appeal AllowedITA No. 2146/Chny/20252025 TaxPub(DT) 9283 (Chen-Trib) 29-Jan-2026 -- Section : 68 133A 115BBE 292C -- Kol-Trib -- DCIT CC2(2), West Bengal v. Akriti Sales Pvt. Ltd., West Bengal & Akriti Sales Pvt. Ltd., Kolkata v. DCIT CC2(2) Kolkata Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 1779/KOL/2025, CO No. 70/KOL/20252025 TaxPub(DT) 9281 (Kol-Trib) 29-Jan-2026 -- Section : 148 151/151A 148A 151A 147 144B 148A/148 148A(b) -- Chen-Trib -- Nazia Amreen, Vaniyambadi v. The ITO, Ward-3, Vellore Assessee Appeal AllowedITA No. 2175/Chny/20252025 TaxPub(DT) 9280 (Chen-Trib) 29-Jan-2026 -- Section : 148 151/151A 148A 151A 147 144B 148A/148 148A(b) -- Chen-Trib -- Mr. Siva Kumar Dhanapal, Tiruvallur v. The ITO, Ward-1, Tiruvallur Assessee Appeal AllowedITA Nos. 2661/Chny/20252025 TaxPub(DT) 9279 (Chen-Trib) 29-Jan-2026 -- Section : 148 151/151A 148A 151A 147 144B 148A/148 148A(b) -- Chen-Trib -- Sundarraj Sujatha, Chennai v. The ITO, Non Corporate Ward-19(4), Chennai Assessee Appeal AllowedITA Nos. 2662/Chny/20252025 TaxPub(DT) 9278 (Chen-Trib) 29-Jan-2026 -- Section : 69C 147 148 148A(d) 131 69c 68 133(6) -- Kolkata D Bench -- Palak Alloys Pvt. Ltd. C/o Subash Agarwal & Associates, Advocates, Kolkata v. DCIT, Circle 3(1), West Bengal Assessee Appeal AllowedITA No. 2104/KOL/20252025 TaxPub(DT) 9277 (Kolkata D Bench) 29-Jan-2026 -- Section : 148 151/151A 148A 147 144B 148A/148 151A 148A(b) -- Chen-Trib -- Niranjan Devikumari, Salem v. The ITO, Ward-1(2), Salem Assessee Appeal AllowedITA Nos. 2678/Chny/20252025 TaxPub(DT) 9276 (Chen-Trib) 29-Jan-2026 -- Section : 148A(b) 148A(d) 151/151A 151A 147 144B 148A/148 -- Chen-Trib -- Shankar Sangeetha, Chennai v. The ITO, Non-Corporate Ward 22(4), Chennai Assessee Appeal AllowedITA No. 2185/Chny/20252025 TaxPub(DT) 9275 (Chen-Trib) 29-Jan-2026 -- Section : 272A(1)(d) 151/151A 147 148 144B 148A/148 151A 148A(b) -- Chen-Trib -- Shankar Sangeetha, Chennai v. The ITO, Non-Corporate Ward 22(4), Chennai Assessee Appeal AllowedITA Nos. 2637 & 2638/Chny/20252025 TaxPub(DT) 9274 (Chen-Trib) 29-Jan-2026 -- Section : 148 151/151A 148A 151A 147 144B 148A/148 148A(b) -- Chen-Trib -- Arulmigu Vettudaiyar Kaliamman Thirukovil, Sivagangai v. The ITO, Exemptions Ward, Madurai Assessee Appeal AllowedITA Nos. 2681 & 2682/Chny/20252025 TaxPub(DT) 9273 (Chen-Trib) 29-Jan-2026 -- Section : 272A(1)(d) 148 151/151A 148A 151A 144B 147 148A/148 148A(b) 142(1) -- Chen-Trib -- Indian Medical Association College of General Practitioners Head Quts Trust, Chennai v. The ITO, Non-Corporate Ward-22(1), Chennai Assessee Appeal AllowedITA No. 2186 & 2187/Chny/20252025 TaxPub(DT) 9272 (Chen-Trib) 29-Jan-2026 -- Section : 143(3) 263 69A 69C 147 40A(3) 269SS 143(3)/263 -- Del-Trib -- Dy. Commissioner of Income Tax, Uttar Pradesh v. Ankur Mittal, Noida & Ankur Mittal, Noida v. Dy. Commissioner of Income Tax, Uttar Pradesh Revenue Appeal DismissedITA No. 1104/Del/2025, C.O. 96/Del/20252025 TaxPub(DT) 9271 (Del-Trib) 29-Jan-2026 -- Section : 250 144 69A 115BBE 142(1) 11588E 1158BE 68 698 -- Asr-Trib -- Balwinder Singh, Punjab v. Income Tax Officer, Ward-1, Moga Assessee Appeal AllowedI.T.A. No. 650/Asr/20242025 TaxPub(DT) 9270 (Asr-Trib) 29-Jan-2026 -- Section : 271(1)(c) 143(3) 2(1A) 10(1) 270A 43B -- Del-Trib -- Corteva Agriscience Seeds Pvt. Ltd. ( formerly known as PHI Seeds Pvt . Ltd.), Telangana v. Additional/Joint/Deputy Assistant Commissioner of Income Tax, Circle 4(2), New Delhi Assessee Appeal AllowedITA No. 1422/Del/20232025 TaxPub(DT) 9269 (Del-Trib) 29-Jan-2026 -- Section : 147 144B 148 148A 151A 148A(d) 148A/148 148A(b) -- Chen-Trib -- Mercy Chandira, Kanchipuram v. ITO, Non-Corporate Ward -22(1), Chennai Assessee Appeal AllowedITA No. 2653/CHNY/20252025 TaxPub(DT) 9268 (Chen-Trib) 29-Jan-2026 -- Section : 147 144B 148A(d) 151 151A 149(1)(b) 133A 68 148A) 130 120 124 127 129 151(1) -- Del-Trib -- Income Tax Officer, Ward- 46(1), New Delhi v. Mam Raj Chunni Lal Exim, Delhi & Mam Raj Chunni Lal Exim, Delhi v. Income Tax Officer, Ward- 46(1), New Delhi Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA No. 3573/Del/2024, Cross Objection No. 45/Del/20252025 TaxPub(DT) 9267 (Del-Trib) 29-Jan-2026 -- Section : 250 147 40A(3) 139(1) 148 270A 147) 148(2) 147i 143(3) -- Chen-Trib -- Sri Krishna Traders, Sivagangai v. The Dy. Commissioner of Income Tax, Non Corporate Circle-1, Madurai Assessee Appeal AllowedITA No. 2223/Chny/20252025 TaxPub(DT) 9266 (Chen-Trib) 29-Jan-2026 -- Section : 41(1) 143(3) 41(1)(a) 248(5) 252(3) -- Del-Trib -- The Income tax Officer Ward -13(1), Delhi v. J L G Developers Ltd A-22, Central Delhi Revenue Appeal DismissedITA No. 4905/DEL/20242025 TaxPub(DT) 9265 (Del-Trib) 29-Jan-2026 -- Section : 143(1) 154 199 5A 5(A) 234B 234B/C 194N -- Pune-Trib -- Sidhesh Mohan Raikar, Maharashtra v. Deputy Director of Income Tax, Centralized Processing Centre, Bangalore Assessee Appeal AllowedITA No. 294/PUN/20252025 TaxPub(DT) 9264 (Pune-Trib) 29-Jan-2026 -- Section : 250 153C 143(3) 143(2) 132(4) 271DA 153A 153A(1) 153B(1)(a) 153D -- Del-Trib -- M/s. Shabnam Bharatinder Singh, New Delhi v. DCIT, Central Circle-32, New Delhi Assessee Appeal AllowedITA Nos. 3141 & 3142/Del/20252025 TaxPub(DT) 9263 (Del-Trib) 29-Jan-2026 -- Section : 271(1)(c) 147 148 143(2) 37 8B 143(3) 142(1) 30 147(b) 139 37(1) 148(2) 133A -- Ctk-Trib -- DCIT, Odisha v. Smt. Indrani Patnaik, Odisha Revenue Appeal DismissedITA Nos. 179 to 182/CTK/20202025 TaxPub(DT) 9262 (Ctk-Trib) 29-Jan-2026 -- Section : 263 148 153C 139(1) 69 69A 153D 132 153A -- Del-Trib -- Alka Agarwal, Delhi v. Pr. CIT (Central), Delhi-3 Assessee Appeal AllowedITA No. 3369/Del/20252025 TaxPub(DT) 9261 (Del-Trib) 29-Jan-2026 -- Section : 263 139(1) 132 153C 148 153D 263of 153A -- Del-Trib -- Tarun Kumar Sahay (HUF), Delhi v. Pr. CIT (Central), Delhi-3 Assessee Appeal AllowedITA No. 3370/Del/20252025 TaxPub(DT) 9260 (Del-Trib) 29-Jan-2026 -- Section : 250 143(3) 143(2) 142(1) 68 131/133 131/133(6) 133(6) -- Del-Trib -- Surender Singh Sangwan C/o Kapil Goel, Advocate, Delhi v. ITO Ward-4, Haryana Assessee Appeal Partly AllowedITA No. 1639/Del/20252025 TaxPub(DT) 9259 (Del-Trib) 29-Jan-2026 -- Section : 143(3) 143(1) 143(2) 142(1) 133(6) 36(1)(iii) -- Mum-Trib -- Robust Transportation Pvt. Ltd., Mumbai v. Income Tax Officer, Ward 15(3)(1), Mumbai Assessee Appeal AllowedITA No. 4803/Mum/20252025 TaxPub(DT) 9258 (Mum-Trib) 29-Jan-2026 -- Section : 250 143(3) 153C 1538 153D 132(1) 153A 153A(1) 153B(1)(a) -- Del-Trib -- Nirvaja Enterprises Private Limited, Delhi. v. Asst. CIT, Central Circle-29, Delhi Assessee Appeal AllowedITA Nos. 5886 & 5879/Del/20242025 TaxPub(DT) 9257 (Del-Trib) 29-Jan-2026 -- Section : 139(1) 143(1) 143(2) 142(1) 69A 115BBE -- Kolkata SMC Tribunal -- Tapas Kundu, Kolkata v. Income Tax Officer, Ward-61(3), Kolkata Assessee Appeal DismissedI.T.A. No. 1819/KOL/20252025 TaxPub(DT) 9256 (Kolkata SMC Tribunal) 29-Jan-2026 -- Section : 143(3) 144C(13) 144B 144C(5) 1448 92CA(3) 92C(3) 92B 92C(2) 80G 135(5) 80IA 80 -- Kol-Trib -- M/s. Tega Industries Limited v. D.C.I.T., Circle -11(1), Kolkata Assessee Appeal Partly AllowedI.T.A. No. 1875/KOL/20242025 TaxPub(DT) 9255 (Kol-Trib) 29-Jan-2026 -- Section : 263 139(1) 143(3) 14A 148 148A(b) 148A(d) 153C 153D 132 153A -- Del-Trib -- Haldiram Snacks Pvt. Ltd., Haryana v. Pr. CIT (Central), Delhi Assessee Appeal AllowedITA No. 3371/Del/20252025 TaxPub(DT) 9254 (Del-Trib) 29-Jan-2026 -- Section : 147 148 151A 28 143(3) 139(1) -- Mum-Trib -- Begani Jewels, Mumbai v. Asst. Commissioner of Income Tax Central Circle 3(2), Mumbai & Asst. Commissioner of Income Tax Central Circle 3(2), Mumbai v. Begani Jewels, Mumbai Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 5813 to 5816/MUM/2025 & 5744 to 5747/MUM/20252025 TaxPub(DT) 9253 (Mum-Trib) 29-Jan-2026 -- Section : 263 143(3) 144 68 69C -- Jab-Trib -- M/s Ambajee Jewellers, Jabalpur v. Principal Commissioner of Income Tax, Jabalpur-1 Assessee Appeal Partly AllowedITA No. 21/JAB/20222025 TaxPub(DT) 9252 (Jab-Trib) 29-Jan-2026 -- Section : 80P(2)(d) 143(1) 154 80P(1) 263 2(19) 80P(4) 143(3) 80(2)(d) -- Mum-Trib -- Clover Everest World Co-operative Housing Society Limited, Maharashtra v. ITO, Ward-1(1), Maharashtra Assessee Appeal AllowedITA No. 6376/Mum/20252025 TaxPub(DT) 9251 (Mum-Trib) 29-Jan-2026 -- Section : 80P(2)(d) 80P(1) 143(1) 263 2(19) 80P(4) 143(3) 80(2)(d) -- Mum-Trib -- Shree Laxmi Jyot Industrial Premises Co-op. Society Limited, Mumbai v. ACIT, Circle-25(1), Mumbai Assessee Appeal AllowedITA No. 6371/Mum/20252025 TaxPub(DT) 9249 (Mum-Trib) 29-Jan-2026 -- Section : 250 148A(b) 144 249(3) 148A(d) 69A 51 -- Del-Trib -- The East and Apartments CGHS Limited, New Delhi v. Income Tax Officer, Ward-60(1), New Delhi Assessee Appeal AllowedITA No. 5054/Del/20252025 TaxPub(DT) 9238 (Del-Trib) 29-Jan-2026 -- Section : 250(4) 33(4) -- Raipur Bench -- Anket Pagariya, Raipur v. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) Assessee Appeal AllowedITA No. 745/RPR/20252025 TaxPub(DT) 9229 (Raipur Bench) 29-Jan-2026 -- Section : 68 44AD 148A 115BBE 271AAC -- Del-Trib -- Ajit Batra, New Delhi v. ITO Civic Center Assessee Appeal AllowedITA No. 3099/Del/20242025 TaxPub(DT) 9228 (Del-Trib) 29-Jan-2026 -- Section : 40(a)(ia) 260A 143(3) 37(1) 194H 35ABB 224 801A 80-IA 80IA -- Del-Trib -- DCIT Circle 4(2), New Delhi v. Bharti Hexacom Ltd. Delhi Revenue Appeal Partly AllowedITA Nos. 1110 to 1113/Del/20232025 TaxPub(DT) 9225 (Del-Trib) 29-Jan-2026 -- Section : 250 143(3) 147 143(1) 68 132(4) 131 -- Mum-Trib -- Richa Finance & Investment Private Limited, Mumbai v. Income Tax Officer Ward 15(3)(1), Mumbai Assessee Appeal AllowedITA No. 4252/MUM/20232025 TaxPub(DT) 9223 (Mum-Trib) 29-Jan-2026 -- Section : 143(3) 147 144 144B 151 148 150(1) 152(2) 68 142(1) -- Agra-Trib -- Manoj Kumar Agarwal, Uttar Pradesh v. AO, NFAC, DelhiITA Nos. 54 & 76/AGR/20252025 TaxPub(DT) 9221 (Agra-Trib) 28-Jan-2026 -- 2026 TaxPub(CL) 14 (Del-HC) Siddharth Shankar v. SEBI , Del-HC, , Crl. M.C. 1976/2018, Crl. M.A. 7020/2018, Crl. M.A. 4517/2019 & Crl. M.A. 16187/2020, 2025-12-17 28-Jan-2026 -- 2026 TaxPub(CL) 13 (Bom-HC) Sharekhan Limited v. Monita Kisan Khade & Kisan Rajaram Khade , Bom-HC, , Arbitration Petition No. 532 of 2024 with Interim Application (L) No. 24723 of 2023 in Arbitration Petition No. 532 of 2024 with Arbitration Petition No. 557 of 2024 with Interim Application (L) No. 24714 of 2023 in Arbitration Petition No. 557 of 2, 2025-12-24 28-Jan-2026 -- 2026 TaxPub(CL) 12 (Chhattisgarh-HC) Chaitanya Baghel v. The State of Chhattisgarh Through Economic Offences Wing (Eow)/Anti-Corruption Bureau (ACB) Chhattisgarh , Chhattisgarh-HC, , MCRC No. 8224 of 2025, 2026-01-02 28-Jan-2026 -- 2026 TaxPub(CL) 11 (Trip-HC) Sri Arun Kumar Dey, Sri Tarun Kumar Saha, Smt. Saraswati Paul, Smt. Minakshi Paul, Sri Miltan Paul v. Sri Biswajit Guha, The State of Tripura , Trip-HC, , Criminal Petition 53 of 2024, 2025-12-12 28-Jan-2026 -- 2026 TaxPub(CL) 10 (HP-HC) Sohan Lal v. Jagdish Kumar Sharma , HP-HC, , Cr. Revision No. 188 of 2025, 2025-12-20 28-Jan-2026 -- 2026 TaxPub(CL) 9 (Del-HC) Shri Sarvesh Puri v. Shri Rishab Kumar , Del-HC, , Crl. M.C. 7221/2025, Crl. M.A. 30302/2025 (stay), Crl. M.A. 30303/2025, 2026-01-05 28-Jan-2026 -- 2026 TaxPub(CL) 8 (HP-HC) Pyar Singh v. Meena Kumari , HP-HC, , Cr. Appeal No. 458 of 2025, 2025-12-19 28-Jan-2026 -- 2026 TaxPub(CL) 7 (Del-HC) China Trust Commercial Bank (Now Known as M/s. CTBC Bank Co. Ltd.) Through Sh. Padmanabh Prabhakar Constituted Attorney, Mritunjay Narayan Jha, Sr. Manager, Corporate Banking China Trust Commercial Bank (Now Known as M/s. CTBC Bank Co. Ltd.), Mr. Sarvjeet Singh Ahuja, Mr. Subhasis Banerjee and Mr. Mayank Goel v. State, Govt. of Nct of Delhi Through Chief Secretary and Arun Jain Ex. Director M/s. Lilliput Kidswear Ltd. , Del-HC, , Crl. M.C. 4979/2017 & Crl. M.C. 559/2018, 2026-01-06 28-Jan-2026 -- 2026 TaxPub(CL) 6 (Bom-HC) Imax Corporation v. E-City Entertainment (I) Pvt. Limited, E-City Projects Constructions Private Limited, E-City Investments & Holdings Company Private Limited , Bom-HC, , Commercial Arbitration Appeal (Carba) (L) No. 38267 of 2024, 2025-12-30 28-Jan-2026 -- 2026 TaxPub(CL) 5 (Mad-HC) Arsha Vidya Parampara Trust v. Union of India & The Director, FCRA Wing, New Delhi , Mad-HC, , WP(MD)No. 29610 of 2025, 2025-12-19 28-Jan-2026 -- 2026 TaxPub(CL) 4 (Del-HC) Ajay Narain v. Reserve Bank of India & Ors. , Del-HC, , LPA 793/2025, 2025-12-24 24-Jan-2026 -- Section : -- SC -- Mange Ram Mittal v. CIT Application DisposedSLP (Civil) Diary No(s). 7734 of 20252025 TaxPub(DT) 8419 (SC) 24-Jan-2026 -- Section : -- SC -- ITO v. Onir Infraspace (P.) Ltd. Application DisposedSLP (Civil) Diary No. 51226 of 20252025 TaxPub(DT) 8418 (SC) 24-Jan-2026 -- Section : -- SC -- ITO v. Prakash Pandurang Patil Application DisposedMiscellaneous Application Diary Nos. 39689 & 46419 of 20252025 TaxPub(DT) 8417 (SC) 24-Jan-2026 -- Section : -- SC -- ITO v. Shapoorji Pallonji Mistry Application DisposedSLP (Civil) Diary No. 21377 of 20252025 TaxPub(DT) 8416 (SC) 24-Jan-2026 -- Section : -- SC -- CIT v. Shriram InvestmentsSLP (Civil) Diary No(s). 42467 of 20222025 TaxPub(DT) 8415 (SC) 24-Jan-2026 -- Section : -- SC -- Dy. CIT v. Songwon Specialty Chemicals India (P.) Ltd.SLP (Civil) Diary No(s). 49183 of 20252025 TaxPub(DT) 8414 (SC) 24-Jan-2026 -- Section : -- SC -- Dy. CIT v. Sunil Kumar SharmaSLP (Civil) Diary No(s). 33939 of 20242025 TaxPub(DT) 8413 (SC) 24-Jan-2026 -- Section : -- SC -- Killa Financial Services (P) Ltd. v. Dy. CIT & Ors. Petition DismissedPetition for Special Leave to Appeal (C) No. 8983 of 20252025 TaxPub(DT) 8242 (SC) 24-Jan-2026 -- Section : -- SC -- Asstt. CIT v. Baxter Pharmaceuticals India (P.) Ltd.SLP (Civil) Diary No(s). 41589 of 20252025 TaxPub(DT) 8144 (SC) 24-Jan-2026 -- Section : -- SC -- Asstt. CIT v. Tungabhadra Minerals (P) Ltd. Application DisposedSLP (Civil) Diary No. 51480 of 20252025 TaxPub(DT) 8036 (SC) 24-Jan-2026 -- Section : -- SC -- Dy. CIT v. Orange & Anr. Application DisposedSpecial Leave Petition (Civil) Diary No(s). 47232/20252025 TaxPub(DT) 7904 (SC) 24-Jan-2026 -- Section : -- SC -- CIT v. Vijay Goel Application DisposedSpecial Leave Petition (Civil) Diary No. 48723/20252025 TaxPub(DT) 7902 (SC) 24-Jan-2026 -- Section : -- SC -- Asstt. CIT v. Linkedin Singapore Pte. Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No. 51427/20252025 TaxPub(DT) 7901 (SC) 24-Jan-2026 -- Section : -- SC -- Pr. CIT v. Harmindar Singh Bhatia Application DisposedSpecial Leave Petition (Civil) Diary No(s). 48257/20252025 TaxPub(DT) 7890 (SC) 24-Jan-2026 -- Section : -- SC -- CIT v. West Bengal Infrastructure Development Finance Corpn. Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No. 48793/20252025 TaxPub(DT) 7807 (SC) 24-Jan-2026 -- Section : -- SC -- Dinesh Singh Chouhan v. ITO Application DismissedPetition for Special Leave to Appeal (C) No. 6538 of 20252025 TaxPub(DT) 7601 (SC) 24-Jan-2026 -- Section : -- SC -- Pr. CIT v. Ramesh Chandra Rai Application DisposedSLP (Civil) Diary No. 45314 of 20252025 TaxPub(DT) 7397 (SC) 24-Jan-2026 -- Section : -- SC -- CIT(E) v. Anjana Foundation Application DisposedSLP (Civil) Diary No(s). 46934 of 20252025 TaxPub(DT) 7379 (SC) 24-Jan-2026 -- Section : -- SC -- Asstt. CIT v. P.C. Patel & Co. Application DisposedSLP (Civil) Diary No(s). 39491 of 20252025 TaxPub(DT) 7378 (SC) 24-Jan-2026 -- Section : -- SC -- Apollo Tyres Ltd. v. Asstt. CIT Petition DismissedSLP Appeal (C) No(s). 21096-21097 of 20212025 TaxPub(DT) 7377 (SC) 24-Jan-2026 -- Section : -- SC -- American Express Banking Corpn. v. Asstt. DIT Application DisposedSLP Appeal (C) No(s). 24885 of 20252025 TaxPub(DT) 7374 (SC) 24-Jan-2026 -- Section : -- SC -- Pr. CIT & Ors. v. Dumka Catholoic Diocese Application DisposedPetition for Special Leave to Appeal (C) No. 10896 of 20252025 TaxPub(DT) 6651 (SC) 24-Jan-2026 -- Section : -- SC -- Hari Chand & Ors. v. Income Tax Settlement Commission & Ors. Petition DisposedPetition for Special Leave to Appeal (C) No. 10493 of 20252025 TaxPub(DT) 5982 (SC) 24-Jan-2026 -- Section : -- SC -- Pr. CIT v. Aculife Healthcare (P) Ltd. Application DisposedPetition for Special Leave to Appeal (C) No. 11034 of 20252025 TaxPub(DT) 5981 (SC) 24-Jan-2026 -- Section : -- SC -- Dy. CIT & Anr. v. Rakesh Ramanlal Shah Application DisposedPetition for Special Leave to Appeal (C) No. 12176 of 20252025 TaxPub(DT) 5973 (SC) 24-Jan-2026 -- Section : -- SC -- Laxminath Corp. (P) Ltd. v. Pr. CIT & Ors. Application DisposedPetition for Special Leave to Appeal (C) No. 2763 of 20252025 TaxPub(DT) 2437 (SC) 23-Jan-2026 -- Section : 143(3) 144C(13) 234B 143(2) 9(1)(vii) -- Del-Trib -- CEVA Freight LLC v. Dy. DIT Assessee Appeal AllowedITA No. 1264/DEL/20142025 TaxPub(DT) 5755 (Del-Trib) 23-Jan-2026 -- Section : 143(1) 36(1)(iii) 14A -- Del-Trib -- Carlsberg India (P) Ltd. v. Dy. CIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 3150/Del/2019, ITA No. 3190/Del/20192025 TaxPub(DT) 5754 (Del-Trib) 23-Jan-2026 -- Section : 47 56(2)(x) -- Mum-Trib -- Bhavin Rasiklal Gadoya v. Assessment Unit, ITD Assessee Appeal DismissedITA No. 5415/Mum/20242025 TaxPub(DT) 5751 (Mum-Trib) 23-Jan-2026 -- Section : 143(1) 131 68 143(2) 143(3) 14A -- Kol-Trib -- Beekay Steel Industries Ltd. v. DCIT Assessee Appeal AllowedITA No. 346/KOL/20252025 TaxPub(DT) 5749 (Kol-Trib) 23-Jan-2026 -- Section : 263 143(3) 144B 80G 143(2) 142(1) 37(1) 135 (1) 30 31 32 33 34 35 36 80G(2 -- Mum-Trib -- Abhay Ispat (India) (P) Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 3575/MUM/20252025 TaxPub(DT) 5723 (Mum-Trib) 23-Jan-2026 -- Section : 37(1) 41(1) 28(iv) 40a(ia) 133(6) 40(a)(ia) -- Del-Trib -- Aadharshilla Contractors (P) Ltd. v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 4137/DEL/2024, ITA No. 4208/DEL/20242025 TaxPub(DT) 5721 (Del-Trib)