Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 13-Dec-2025 -- Section : 69A 148 143(3) 147 142(1) 159 292B -- Pune-Trib -- Ambalal Gorakh Choudhari v. ITO Assessee Appeal AllowedITA No. 1422/PUN/20252025 TaxPub(DT) 7733 (Pune-Trib) 13-Dec-2025 -- Section : 250 143(3) 69A 139(1) 147 148 44AD -- Rkt-Trib -- Hanif Osman Ravda v. ITO Assessee Appeal AllowedITA No. 447/RJT/20252025 TaxPub(DT) 7732 (Rkt-Trib) 13-Dec-2025 -- Section : 143(3) 143(2) 142(1) 120 -- Kol-Trib -- ITO v. Raj Trimurti Infraprojects (P) Ltd. Assessee Appeal Allowed Revenue Appeal DismissedITA No.1747/KOL/2025, CO No. 69/KOL/20252025 TaxPub(DT) 7731 (Kol-Trib) 13-Dec-2025 -- Section : 143(2) 142(1) 119 119(2)(a) 139(1) 120 -- Kol-Trib -- Gautam Kumar Sadhu v. ACIT Assessee Appeal AllowedITA No. 1574/KOL/20252025 TaxPub(DT) 7730 (Kol-Trib) 13-Dec-2025 -- Section : 153A 143(2) -- Kol-Trib -- Dy. CIT v. Rajesh Auto Merchandise (P) Ltd. Revenue Appeal DismissedITA No. 1318/KOL/20252025 TaxPub(DT) 7729 (Kol-Trib) 13-Dec-2025 -- Section : 250 143(2) 133(6) 68 131 14A 10(34) -- Kol-Trib -- DCIT v. Uma Vinimay (P) Ltd. Revenue Appeal DismissedITA No. 1011/KOL/20242025 TaxPub(DT) 7728 (Kol-Trib) 13-Dec-2025 -- Section : 43(5)(d) 2 12 (5) 43(5)) -- Kol-Trib -- Ridhi Vincom (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 947/KOL/20252025 TaxPub(DT) 7727 (Kol-Trib) 13-Dec-2025 -- Section : 250 56(2)(x) 68 115BBE 50(2)(x) -- Kol-Trib -- Santlal Enterprise v. ITO Assessee Appeal AllowedITA No. 822/KOL/20252025 TaxPub(DT) 7726 (Kol-Trib) 13-Dec-2025 -- Section : 68 143(2) 131 143(3) -- Kol-Trib -- ITO v. SGS Fashion (P) Ltd. Revenue Appeal DismissedITA No. 729/KOL/20252025 TaxPub(DT) 7725 (Kol-Trib) 13-Dec-2025 -- Section : 143(2) 120 143(3) 127 (2) 142(1) 127(3) 127(1) 158BD 271(1)(c) -- Kol-Trib -- Ganges Tieup (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 2570/KOL/20242025 TaxPub(DT) 7724 (Kol-Trib) 13-Dec-2025 -- Section : 80G 12A 80G(5) 12AB -- Ahd-Trib -- Niravadya Foundation v. CIT(E) Assessee Appeal AllowedITA No. 815/Ahd/20252025 TaxPub(DT) 7723 (Ahd-Trib) 13-Dec-2025 -- Section : 92B 92F 92B(1) 92C 92(1) 92C(3) 37(1) 80JJAA (2) 43B 40(a)(ia) 194C (6) 201(1 -- Del-Trib -- LG Electronics India (P) Ltd. v. Addl. CITITA Nos. 6838/Del/2017 & 7424/Del/2018 & Ors.2025 TaxPub(DT) 7722 (Del-Trib) 13-Dec-2025 -- Section : 143(2) 143(3) 119 119(2)(a) -- Kol-Trib -- Sunil Singh v. ITO Assessee Appeal AllowedITA No. 2555/KOL/20242025 TaxPub(DT) 7720 (Kol-Trib) 13-Dec-2025 -- Section : 148 147/144 143(3) 148A(b) 148A(d) 144 -- Kol-Trib -- Chinmoy Mondal v. ACIT Assessee Appeal AllowedITA No. 1148/KOL/20252025 TaxPub(DT) 7719 (Kol-Trib) 13-Dec-2025 -- Section : 250 147 144B 10(38) 68 115BBE 133(6) -- Rkt-Trib -- Nishant Parekh v. ITO Assessee Appeal AllowedITA No. 215/RJT/20252025 TaxPub(DT) 7718 (Rkt-Trib) 13-Dec-2025 -- Section : 143(3) 50C 271(1)(c) 143(1) 143(2) 50-C 56(2)(vii) 56(2)(x) -- Rkt-Trib -- Dilip Kantilal Kubavat v. ITO Assessee Appeal AllowedITA No. 522/RJT/20252025 TaxPub(DT) 7717 (Rkt-Trib) 13-Dec-2025 -- Section : 143(3) 144C(13) 9(1)(vi) 40(a)(i) O54(E) 90 24A 44A -- Pune-Trib -- Bekaert Industries (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 1003/PUN/20172025 TaxPub(DT) 7716 (Pune-Trib) 13-Dec-2025 -- Section : 250 271(1)(b) 142(1) 273B -- Pune-Trib -- Devraj Vishwasrao Jadhav v. ITO Assessee Appeal Partly AllowedITA No. 1002/PUN/20252025 TaxPub(DT) 7715 (Pune-Trib) 13-Dec-2025 -- Section : 147 143(3) 148 139(1) 68 -- Del-Trib -- DCIT v. P & R Engineering Services (P) Ltd. Revenue Appeal DismissedITA No. 6058/Del/20242025 TaxPub(DT) 7714 (Del-Trib) 13-Dec-2025 -- Section : 250 147 148 144 132 68 -- Ahd-Trib -- Mukesh S. Kedia (HUF) v. ITO Assessee Appeal AllowedI.T.A. Nos. 675 to 678/Ahd/20252025 TaxPub(DT) 7713 (Ahd-Trib) 13-Dec-2025 -- Section : 250 147 144 144B 139(1) 151 69A 251 148 132 153C 147/148 147/144B 132A 153A -- Ahd-Trib -- Yakin Jayantilal Shah v. ITO Assessee Appeal DismissedITA Nos. 1292 to 1296/Ahd/20252025 TaxPub(DT) 7712 (Ahd-Trib) 13-Dec-2025 -- Section : 80G(5) 119 -- Ahd-Trib -- Menaba Charitable Trust v. CIT(E) Assessee Appeal AllowedITA No. 1429/Ahd/20252025 TaxPub(DT) 7711 (Ahd-Trib) 13-Dec-2025 -- Section : 80IA 143(1) 143(2) 143(3) 8IA 80-1A 80-IA 801A(4) 293C 271(1)(c) -- Del-Trib -- Finest Promoters (P) Ltd. v. ACIT Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 2736/Del/2014 & Ors.2025 TaxPub(DT) 7710 (Del-Trib) 13-Dec-2025 -- Section : 143(2) 142(1) 69A 253(3) 143(3) -- Luck-Trib -- Karan Kumar v. ITO Assessee Appeal AllowedI.T.A. No. 434/Lkw/20252025 TaxPub(DT) 7709 (Luck-Trib) 13-Dec-2025 -- Section : 250 68 148 147 132 -- Mum-Trib -- B D Cotton Associates v. ITO Assessee Appeal AllowedI.T.A. No. 1216/Mum/20242025 TaxPub(DT) 7708 (Mum-Trib) 13-Dec-2025 -- Section : 148A(d) 143(2) 143(3) 147 56(2)(vii) 234A NO38/1 2(47) 2(47)(ii) 50C 48 45 -- Pune-Trib -- Dimple Rajesh Oswal v. ITO Assessee Appeal AllowedITA No. 1506/PUN/20252025 TaxPub(DT) 7707 (Pune-Trib) 13-Dec-2025 -- Section : 148 143(2) 131 -- Kol-Trib -- Sanjay Kumar Drolia v. ITO Assessee Appeal AllowedITA No. 1025/KOL/20252025 TaxPub(DT) 7706 (Kol-Trib) 13-Dec-2025 -- Section : 251 271 -- Raipur Bench -- Manoj Kumar Jain (HUF) v. ITO Assessee Appeal AllowedITA No. 240/RPR/20242025 TaxPub(DT) 7705 (Raipur Bench) 13-Dec-2025 -- Section : 147 143(3) 148 139(1) 153C 251 132(4) 148(2) 250(4) 147/148 292C 46A 2450(6) -- Del-Trib -- Ashish Kalra v. ACIT Assessee Appeal AllowedITA Nos. 4308 & 4309/Del/20192025 TaxPub(DT) 7704 (Del-Trib) 13-Dec-2025 -- Section : 143(3) 144B 136(6) 69C 133(6) 145 44AF -- Del-Trib -- ITO v. Bhavya Pipe Industry Assessee Appeal DismissedITA No. 5107/Del/2024 & C.O. No. 28/Del/20252025 TaxPub(DT) 7703 (Del-Trib) 13-Dec-2025 -- Section : 250 147 133(6) 115BBE -- Ahd-Trib -- Rajesh Mangilal Purohit v. ITO Assessee Appeal AllowedI.T.A. No.1674/Ahd/20252025 TaxPub(DT) 7702 (Ahd-Trib) 13-Dec-2025 -- Section : 250 147 144B 68 10(38) -- Rkt-Trib -- Sameer Shah (HUF) v. ITO Assessee Appeal AllowedITA No. 248/RJT/20252025 TaxPub(DT) 7701 (Rkt-Trib) 13-Dec-2025 -- Section : 147 143(1) 143(3) 54B 148 148A(b) 148A(d) 54B(1)(i) 271(1)(c) -- Ahd-Trib -- ITO v. Nitinbhai Kanubhai Patel Revenue Appeal AllowedITA No. 183/Ahd/20252025 TaxPub(DT) 7700 (Ahd-Trib) 13-Dec-2025 -- Section : 12 154 143(1) 12AA -- Chd-Trib -- Collective Efforts for Voluntary Action v. ITO (E) Assessee Appeal AllowedITA No. 118/CHD/20252025 TaxPub(DT) 7699 (Chd-Trib) 13-Dec-2025 -- Section : 246A -- Chd-Trib -- Gurmit Singh v. ITO Assessee Appeal AllowedITA No. 448/CHD/20252025 TaxPub(DT) 7698 (Chd-Trib) 13-Dec-2025 -- Section : 12A 80G -- Ahd-Trib -- Rotary Club Rajkot Prime v. CIT(E) Appeal DismissedITA No. 2088 and 2089/Ahd/20242025 TaxPub(DT) 7641 (Ahd-Trib) 13-Dec-2025 -- Section : -- Chen-Trib -- Ramamoorthy Srinivasan Chandilya v. ITO Assessee Appeal DismissedITA No. 2029/Chny/20252025 TaxPub(DT) 7640 (Chen-Trib) 13-Dec-2025 -- Section : 250 -- Srt-Trib -- Brijwasi Developers (P) Ltd. v. ACIT Assessee Appeal AllowedI.T.A. No. 280/SRT/20252025 TaxPub(DT) 7639 (Srt-Trib) 13-Dec-2025 -- Section : 143(3) 147 -- Hyd-Trib -- Vijay Tiles & Cement Products v. Asstt. CIT Assessee Appeal AllowedITA No. 1007/Hyd/20252025 TaxPub(DT) 7638 (Hyd-Trib) 13-Dec-2025 -- Section : -- Hyd-Trib -- Sridhar Maramreddy v. ITO Assessee Appeal AllowedITA No. 504/Hyd/20252025 TaxPub(DT) 7637 (Hyd-Trib) 13-Dec-2025 -- Section : 143(3) 133(6) -- Hyd-Trib -- Ramalingaiah Karnati v. ITO Assessee Appeal AllowedITA No. 258/Hyd/20252025 TaxPub(DT) 7636 (Hyd-Trib) 13-Dec-2025 -- Section : -- Del-Trib -- Manohar Dutt Sharma v. ITO Assessee Appeal AllowedITA No. 3246/DEL/20252025 TaxPub(DT) 7635 (Del-Trib) 13-Dec-2025 -- Section : -- Del-Trib -- Arjun Kumar v. ITO Assessee Appeal AllowedITA No. 3123/DEL/20252025 TaxPub(DT) 7634 (Del-Trib) 13-Dec-2025 -- Section : -- Del-Trib -- Umesh Kumar v. ITO Assessee Appeal AllowedITA No. 1414/DEL/20242025 TaxPub(DT) 7633 (Del-Trib) 13-Dec-2025 -- Section : 80G -- Del-Trib -- Pracheen Shri Aggarwal Digamber Jain Panchayat v. CIT(E) Appeal Partly AllowedITA No. 3542/Del/20252025 TaxPub(DT) 7632 (Del-Trib) 13-Dec-2025 -- Section : 80G(5) -- Del-Trib -- Shivalay Niketan Trust v. CIT(E) Assessee Appeal Partly AllowedITA No. 99 & 100/DDN/20252025 TaxPub(DT) 7631 (Del-Trib) 13-Dec-2025 -- Section : 147/143(3) 69A -- Luck-Trib -- Gurpreet Singh v. ITO Appeal AllowedI.T.A. No. 391/Lkw/20252025 TaxPub(DT) 7630 (Luck-Trib) 13-Dec-2025 -- Section : 143(3) 142(1) -- Luck-Trib -- ACIT v. Reeta Singh Appeal Partly AllowedI.T.A. No. 378/Lkw/20242025 TaxPub(DT) 7629 (Luck-Trib) 13-Dec-2025 -- Section : -- Chd-Trib -- Baljit Singh Sidhu v. ITO Assessee Appeal DismissedITA Nos. 677 to 679/Chd/ 20252025 TaxPub(DT) 7628 (Chd-Trib) 13-Dec-2025 -- Section : 250 -- Srt-Trib -- Jaysukhbhaai Gobarbhai Savalia v. NFACI.T.A. Nos. 269 to 271/SRT/20252025 TaxPub(DT) 7627 (Srt-Trib) 13-Dec-2025 -- Section : 250 -- Srt-Trib -- Nadim Najirbhai Patel v. ITO Assessee Appeal AllowedI.T.A. No. 640/SRT/20252025 TaxPub(DT) 7626 (Srt-Trib) 13-Dec-2025 -- Section : 143(3) 143(2) 68 36(1)(va) 43B 271(1)(c) 274 -- Ahd-Trib -- Pawan Infrahomes (P) Ltd. v. DCIT Assessee Appeal DismissedITA No. 1134/Ahd/20252025 TaxPub(DT) 7625 (Ahd-Trib) 13-Dec-2025 -- Section : 37(1) 143(2) 143(3) 144B -- Hyd-Trib -- Biochemical & Synthetics Products (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 1306/Hyd/20252025 TaxPub(DT) 7624 (Hyd-Trib) 13-Dec-2025 -- Section : 250 143(3) 153C 153A 153C(1) 143(1) 132 131 127(2) 69 115BBE 250(6) 132(4) -- Pune-Trib -- Nikhil Rameshchand Ranka v. ACIT Assessee Appeal AllowedITA Nos. 2467 and 2468/PUN/20242025 TaxPub(DT) 7623 (Pune-Trib) 13-Dec-2025 -- Section : 139 148 142(1) 144 144B 282(1) -- Hyd-Trib -- Anandarao Kota v. ITO Assessee Appeal AllowedITA No. 238/Hyd/20252025 TaxPub(DT) 7622 (Hyd-Trib) 13-Dec-2025 -- Section : 250 68 115BBE -- Mum-Trib -- ITO v. Narpatchand Devichandji Mehta (HUF) Revenue Appeal DismissedITA No. 4251/MUM/20252025 TaxPub(DT) 7621 (Mum-Trib) 13-Dec-2025 -- Section : 148 147 143(2) 133A 142(1) 143(3) 139 139(4) 139(1) -- Mum-Trib -- Urmish M. Udani v. Asstt. CIT Assessee Appeal AllowedI.T.A. No. 1962/Mum/20182025 TaxPub(DT) 7620 (Mum-Trib) 13-Dec-2025 -- Section : 68 148 143(2) 139(4) 147 143(3) 147/148 142 156 143(1)(i) -- Mum-Trib -- Urmish M. Udani v. Asstt. CIT Assessee Appeal AllowedI.T.A. No. 6144/Mum/20172025 TaxPub(DT) 7619 (Mum-Trib) 13-Dec-2025 -- Section : 147 144B 133(6) 68 115BBE 142(1) 271AAC(1) 44AB 270A 438 43B 143(1) 139(1) 14 -- Luck-Trib -- Bhawani Developers v. ITO Appeal Partly AllowedI.T.A. No. 253/Lkw/20252025 TaxPub(DT) 7618 (Luck-Trib) 13-Dec-2025 -- Section : 144C(13) 143(3) 143(2) 9(l)(vi) 9(l)(vii) 234A 234B 270A 9(1)(vi) 9(1)(vii) -- Mum-Trib -- Atos Information Technologies HK Ltd. v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 4708/Mum/20232025 TaxPub(DT) 7617 (Mum-Trib) 13-Dec-2025 -- Section : 250 153A 143/3) 143(3) 132 132(4) 143(2) 56(2)(vii) 153C 148 132A 147/148 -- Mum-Trib -- ACIT v. Akshat Vinimay (P) Ltd.ITA No. 1949/Mum/2025 & C.O. No. 94/Mum/20252025 TaxPub(DT) 7616 (Mum-Trib) 13-Dec-2025 -- Section : 250 143(3) 147 68 -- Ahd-Trib -- Shree Nakoda Synthetics (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 756/Ahd/20252025 TaxPub(DT) 7615 (Ahd-Trib) 13-Dec-2025 -- Section : 250 14A 115JB 115JB(2) 37(1) 36 143(3) 144B 28/37 29 28(i) 28(i)Held 36(1)(iii -- Ahd-Trib -- Asstt. CIT v. Gujarat Apollo Industries Ltd. Revenue Appeal DismissedITA No. 407/Ahd/20232025 TaxPub(DT) 7614 (Ahd-Trib) 13-Dec-2025 -- Section : 250 69 148 148A(b) 147 148A(d) -- Ahd-Trib -- Asstt. CIT(E) v. The Registrar Revenue Appeal DismissedITA No. 1334/Ahd/20252025 TaxPub(DT) 7613 (Ahd-Trib) 13-Dec-2025 -- Section : 143(1) 10(26AAB) 154 -- Ahd-Trib -- Sanand Agricultural Produce Market Committee v. ITO Assessee Appeal AllowedITA No. 1601/Ahd/20252025 TaxPub(DT) 7612 (Ahd-Trib) 13-Dec-2025 -- Section : 80G 80G(5) 80G(5B) -- Ahd-Trib -- Nirakar Trust v. CIT(E) Assessee Appeal AllowedITA No. 1083/Ahd/20252025 TaxPub(DT) 7611 (Ahd-Trib) 13-Dec-2025 -- Section : 147 144B 148 69A 271AAC 234A/B/C/D 250 -- Ahd-Trib -- Nitaben Girishbhai Patel v. ITO Assessee Appeal AllowedITA No.1560/Ahd/20252025 TaxPub(DT) 7610 (Ahd-Trib) 13-Dec-2025 -- Section : 143(3) 147 148 54 50C(2) 54/54F 54F -- Ahd-Trib -- Rajesh Narendrabhai Patel v. ITO Assessee Appeal AllowedITA No. 1592/Ahd/20252025 TaxPub(DT) 7609 (Ahd-Trib) 13-Dec-2025 -- Section : 250 143(1) 37 41(1) 36(1)(va) 143(1)(a) -- Ahd-Trib -- ACIT v. Baroda Gujarat Gramin Bank Revenue Appeal DismissedITA No. 1251/Ahd/20252025 TaxPub(DT) 7608 (Ahd-Trib) 13-Dec-2025 -- Section : 147 144 144B 133(6) 142(1) 2(47) 56 -- Ahd-Trib -- ITO v. Sonaben Anilkumar Variya Revenue Appeal AllowedITA No. 1677/Ahd/20252025 TaxPub(DT) 7607 (Ahd-Trib) 13-Dec-2025 -- Section : 143(3) 143(2) 142(1) 129 271(1)(b) 54 133(6) -- Ahd-Trib -- Parikh Amitkumar Mahendrabhai v. DCIT Assessee Appeal AllowedITA No. 1199/Ahd/20252025 TaxPub(DT) 7606 (Ahd-Trib) 13-Dec-2025 -- Section 129 Section 129(1) Section 20 Section 130 Section 107 Rule 142(5) Rule 138... 2025 TaxPub(GST) 3417 (Guj-HC) SR Enterprises v. UOI , Guj-HCR/Special Civil Appl. No. 5670 of 2025 13-Dec-2025 -- ... 2025 TaxPub(GST) 3416 (Bom-HC) SMS Ltd. v. Western Coalfields Ltd. , Bom-HCWrit Petition No. 2115 of 2025 13-Dec-2025 -- Section 83... 2025 TaxPub(GST) 3414 (Bom-HC) Momai Enterprises Mannequins Cosmetic India v. State of Maharashtra , Bom-HCWrit Petition (L) No. 10638 of 2025 13-Dec-2025 -- Section 74 Section 107 Section 26(6A) Section 107(6)(b)... 2025 TaxPub(GST) 3413 (All-HC) RM Dairy Products LLP v. State of UP , All-HCWrit Tax No. 987, 988, 990, 991 & 992 of 2023 13-Dec-2025 -- Section 48 Section 150(2) Section 46(1) Section 7(1) Section 9(1) Section 150(2)(C) Section 3(7) Section 5 Section 45 Section 152 Section 157 Rule 2 Rule 3... 2025 TaxPub(GST) 3411 (Mad-HC) National Association of Container Freight Stations v. Jt. Commr. of Cus. , Mad-HCWP Nos. 11222, 149 & 152 of 2022, WMP Nos. 166, 167, 172, 173 & 10795 of 2022 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3410 (Del-HC) MRK Infra v. Sales Tax Officer, Class II (STO) & Anr. , Del-HCW.P. (C) No. 13185 of 2025, CM Appl. No. 54063 of 2025 13-Dec-2025 -- Section 122(1)(ii) Rule 142(1A)... 2025 TaxPub(GST) 3400 (AP-HC) Abrars Today Fashion Mall v. Asstt. Commr. , AP-HCWrit Petition No. 7797 of 2025 13-Dec-2025 -- Section 74 Section 94 Section 2(30) Section 2(74) Section 2(90) Section 8... 2025 TaxPub(GST) 3221 (Ker-HC) Stark Photo Book v. Asstt. Commr. , Ker-HCWP (C) Nos. 21666, 21676, 29948 of 2021, 20193 of 2022, 16667, 16709 and 16785 of 2024 13-Dec-2025 -- Section 73(9) Section 169 Section 169(1) Rule 142(1A)... 2025 TaxPub(GST) 3214 (Cal-HC) Sonali Roy v. State of West Bengal , Cal-HCWPA No. 5013 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3212 (Del-HC) Saakar India v. Commr. of Delhi GST , Del-HCW.P. (C) No. 14403 of 2025, CM Appl. No. 59096 of 2025 13-Dec-2025 -- Section 29(2)(c) Section 73 Section 44 Rule 22 Rule 20 Rule 21A) Rule (1)... 2025 TaxPub(GST) 3211 (Gau-HC) Rabindra Biswas v. UOI , Gau-HCWP (C) No. 4915 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A Section 107... 2025 TaxPub(GST) 3209 (Del-HC) Findoc Ventures (P.) Ltd. v. GST Officer , Del-HCW.P.(C) No. 14404 of 2025, CM Appl. No. 59097 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3102 (Del-HC) Ruchika Industries v. UOI , Del-HCW.P. (C) No. 13507 of 2025, CM Appl. Nos. 55441 and 55442 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3098 (Del-HC) New Allied LPG Appliances v. Sales Tax Officer Class II/Avato , Del-HCW.P. (C) No. 11818 of 2025 & CM Appl. No. 48240 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3096 (Del-HC) National Aluminium Co. Ltd. v. Commr. of Delhi GST , Del-HCW.P. (C) No. 13946 of 2025, CM Appl. Nos. 57097 and 57098 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A Section 74... 2025 TaxPub(GST) 3094 (Del-HC) Logica Infoway Ltd. v. UOI , Del-HCW.P. (C) No. 13861 of 2024, CM Appl. No. 58025 of 2024 13-Dec-2025 -- Section 74 Section 74(3) Section 74(4) Section 73 Section 2(106) Section 107... 2025 TaxPub(GST) 3093 (Del-HC) Kanha Polymers v. Addl. Commr. of CGST , Del-HCW.P. (C) No. 5479 of 2025, CM Appl. No. 24994 of 2025 13-Dec-2025 -- Section 73 Section 75(4)... 2025 TaxPub(GST) 3092 (Guj-HC) Jay Jalaram Mandap Decorators v. Dy. Commr. , Guj-HCR/Special Civil Appl. No. 8551 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3087 (Del-HC) Baldev Metals (P) Ltd. v. Pr. Commr. of Delhi GST , Del-HCW.P. (C) No. 15898 of 2024, CM Appl. No. 66757 of 2024 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3086 (Del-HC) Balaji Freight Carriers (P) Ltd. v. UOI , Del-HCW.P. (C) No. 11996 of 2025, CM Appl. No. 48984 of 2025 13-Dec-2025 -- Section 79(1)(c) Section 107(6) Section 73(9) Section 83... 2025 TaxPub(GST) 3079 (AP-HC) Wingtech Mobile Communications (India) (P.) Ltd. v. Dy. CST , AP-HCWrit Petition No. 22461 of 2025 13-Dec-2025 -- Section 168(1) Section 2 Section 5 Section 25 Section 35 Section 37 Section 39 Section 52) Section 143 Section 158 Section 107... 2025 TaxPub(GST) 3077 (AP-HC) Veera Mohana Krishna Engineering Works v. Asstt. Commr. , AP-HCW.P. Nos. 17606, 17670, 17709, 17714, 18000, 18175, 18177 and 18854 of 2025 13-Dec-2025 -- Section 2(6) Section 16(3)(b)... 2025 TaxPub(GST) 3068 (Raj-HC) IDP Education India (P.) Ltd. v. UOI , Raj-HCD.B. Civil Writ Petition Nos. 9933 and 9967 of 2024 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3014 (Del-HC) Sole Attire v. UOI , Del-HCW.P. (C) No. 12935 of 2025, CM Appl. Nos. 52876 and 52877 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A Section 107... 2025 TaxPub(GST) 3009 (Del-HC) Rama Departmental Store v. Sales Tax Officer , Del-HCW.P. (C) No. 10223 of 2025, CM Appl. No. 42612 of 2025 13-Dec-2025 -- Section 62... 2025 TaxPub(GST) 3004 (Ker-HC) Vision Academy v. STO , Ker-HCWP (C) No. 19448 of 2025 13-Dec-2025 -- Section 29(2)(c) Section 73 Section 44 Rule 22 Rule 20 Rule 21A) Rule (1)... 2025 TaxPub(GST) 3001 (Gau-HC) Lakhipriya Hazarika v. UOI , Gau-HCWP (C) No. 5121 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3000 (Del-HC) K.K. Construction Co. v. Commr. of SGST , Del-HCW.P.(C) 12943 of 2025 13-Dec-2025 -- Section 29 Section 29(2) Section 29(2)(c) Section 73(10) Section 44 Rule 22 Rule 22(1) Rule 20 Rule 21A) Rule (1)... 2025 TaxPub(GST) 2999 (Gau-HC) Khiren Das v. State of Assam , Gau-HCWP (C) No. 2501 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 2997 (Del-HC) Jagan Deep Sandhu v. Sales Tax Officer , Del-HCW.P. (C) No. 11811 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 2987 (Del-HC) A.J. Enterprises v. UOI , Del-HCW.P.(C) No. 7799 of 2025, CM Appl. No. 34439 of 2025 13-Dec-2025 -- ... 2025 TaxPub(GST) 2803 (Mad-HC) Vamana Extrusions (P.) Ltd. v. Superintendent , Mad-HCW.P. No. 19925 of 2025, W.M.P. Nos. 22473 & 22474 of 2025 13-Dec-2025 -- Section 169... 2025 TaxPub(GST) 2800 (Mad-HC) Mathuru Eswarar Traders v. Dy. STO , Mad-HCWP No. 16787 of 2025, W.M.P. Nos. 19028 and 19029 of 2025 13-Dec-2025 -- Section 169 Section 168A... 2025 TaxPub(GST) 2796 (Mad-HC) Dimora v. Asstt. CST , Mad-HCW.A.(MD) Nos. 1934 and 1935 of 2025, C.M.P.(MD) Nos. 11019 and 11020 of 2025 13-Dec-2025 -- Section 7 Section 17 Section 73 Section 2 Section 12 Section 9 Section 11 Section 15 Section 16 Section 105 Section 108 Section 54 Section 2(102) Section 65B Section 7(1)... 2025 TaxPub(GST) 2795 (Guj-HC) Technofy Digital (P.) Ltd. v. UOI , Guj-HCR/Special Civil Application No. 8302 of 2025 13-Dec-2025 -- Section 129(3) Section 129(1)(b) Section 68 Rule 138A Rule 138A(1)(a)... 2025 TaxPub(GST) 2781 (Cal-HC) Sandip Kumar Pandey v. Asstt. CST , Cal-HCM.A.T. 1088 of 2025, I.A. No. CAN 1 of 2025 13-Dec-2025 -- Section 107 Section 97... 2025 TaxPub(GST) 2775 (Bom-HC) Nirmite Buildtech v. UOI , Bom-HCWrit Petition Nos. 8649 and 8650 of 2025 13-Dec-2025 -- ... 2025 TaxPub(GST) 2769 (Ori-HC) Maa Lobhi Pani Panchayat v. Asstt. STO , Ori-HCWP (C) No.16377 of 2025 13-Dec-2025 -- Section 107 Section 73... 2025 TaxPub(GST) 2762 (Cal-HC) Horizon Hi Tech Engicon Ltd. v. State of West Bengal , Cal-HCWPA No. 3258 of 2025 13-Dec-2025 -- Rule 23... 2025 TaxPub(GST) 2759 (Ori-HC) Gew Machines v. STO , Ori-HCW.P.(C) No. 9531 of 2025 13-Dec-2025 -- Rule 23... 2025 TaxPub(GST) 2757 (Ori-HC) Dwarika Nath Panigrahi v. Addl. STO, CT & GST , Ori-HCW.P. (C) No. 15861 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 2756 (Del-HC) Divya Sood v. Commr. of State GST , Del-HCW.P.(C) No. 11418 of 2025, CM Appl. No. 46735 of 2025 13-Dec-2025 -- ... 2025 TaxPub(GST) 2750 (Mad-HC) Chinnappan Thangamani v. Asstt. Commr. , Mad-HCWP No. 23093 of 2025, WMP Nos. 25944, 25945 and 25946 of 2025 13-Dec-2025 -- Section 9(1)... 2025 TaxPub(GST) 2749 (Karn-HC) BI Worldwide India (P.) Ltd. v. Addl. Director, Directorate General of GST Intelligence , Karn-HCWrit Petition No. 26460 of 2024 (T-RES) 13-Dec-2025 -- ... 2025 TaxPub(GST) 2748 (Karn-HC) Benayah Solutions v. Asstt. CCT , Karn-HCWrit Petition No. 8477 of 2025 (T-RES) 13-Dec-2025 -- Section 66(C)... 2025 TaxPub(GST) 2747 (Ori-HC) Balidi @ Ballidi Chandra Sekhar v. State of Odisha , Ori-HCABLAPL No. 762 of 2025 13-Dec-2025 -- Section 73(9) Section 168A Rule 26... 2025 TaxPub(GST) 2745 (Bom-HC) Aspect Integrated IT (P.) Ltd. v. UOI , Bom-HCWrit Petition No. 3963 of 2024 13-Dec-2025 -- ... 2025 TaxPub(GST) 2741 (Cal-HC) Anup Jindal v. Asstt. Commr. of Revenue , Cal-HCWPA No. 410 of 2025 13-Dec-2025 -- Section 54 Section 54(3)(ii) Rule 89(5) Rule 89(2)(h) Rule 90(3)... 2025 TaxPub(GST) 2740 (Cal-HC) Abhishek Ramisetty v. Commr. of CGST , Cal-HCWPA No. 19890 of 2024 13-Dec-2025 -- Section 107 Section 5 Section 29(2) Section 107(1) Section 3 Section 108... 2025 TaxPub(GST) 2739 (Cal-HC) Abdul Aziz Sarkar v. Asstt. Commr. of Revenue , Cal-HCWPA 1829 of 2024 13-Dec-2025 -- 2025 TaxPub(CL) 1754 (SEBI) Monetary Solutions (Proprietor Ankit Vyas), In re , SEBI, , WTM/AS/MIRSD/MIRSD-SEC-3/31436/2025-26, 2025-05-27 13-Dec-2025 -- 2025 TaxPub(CL) 1639 (SC) Reserve Bank of India v. M.T. Mani & Anr. , SC, , Civil Appeal No. 13962 of 2024, 2025-05-23 13-Dec-2025 -- 2025 TaxPub(CL) 1613 (SEBI) Sumit Kumar Waghmare, In re , SEBI, , WTM/AB/SRO/SRO/31328/2024-25, 2025-03-26 13-Dec-2025 -- 2025 TaxPub(CL) 1611 (SEBI) JSI Investments (P) Ltd., In re , SEBI, , WTM/AN/MRD/MRD-SEC-3/31516/2025-26, 2025-07-03 13-Dec-2025 -- 2025 TaxPub(CL) 1539 (NCLT- Chny) ICCI Bank Ltd. v. Oceanic Tropical Fruits (P.) Ltd. , NCLT- Chny, , IA/IB/550 and 1035/CHE/2023, MA/517/2018, CP/564/IB/CB/2017, IA/411/CHE/2024, 2025-07-11 13-Dec-2025 -- 2025 TaxPub(CL) 1443 (SEBI) Bombay Stock Exchange Ltd., In re , SEBI, , QJA/SS/MRD/MRD-SEC-1/31485/2025-26, 2025-06-25 13-Dec-2025 -- 2025 TaxPub(CL) 1774 (SC) Vikram Bakshi & Ors. v. R.P. Khosla & Anr. , SC, , Criminal Appeal No. of 2025 (@ SLP (Criminal) No. 3425 of 2022), 2025-08-20 13-Dec-2025 -- 2025 TaxPub(CL) 1510 (NCLT- Kochi) Bawa Khan Kamal v. Perumbavoor General Marketing Federation (P.) Ltd. , NCLT- Kochi, , CP (C/ACT)/03/KOB/2022, IA(C/ACT)/161/KOB/2022 & 24/KOB/2025, 2025-07-22 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)