Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 18-Jan-2025 -- Section : -- SC -- ITO v. Aditya Institute of Technology and Management & Ors. Application DisposedSpecial Leave Petition (Criminal) Diary No. 57880/20242025 TaxPub(DT) 466 (SC) 18-Jan-2025 -- Section : 271D 143(3) 269SS 274 271E 269T 271(1)(c) -- Chen-Trib -- DCIT v. AKMG Alloys (P) Ltd. Assessee Appeal Allowed Revenue Appeal DismissedITA No. 873/Chny/2023 and Cross Objection No. 12/Chny/20242025 TaxPub(DT) 465 (Chen-Trib) 18-Jan-2025 -- Section : 143(3) 250 143(2) 142(1) -- Panaji-Trib -- T & D Petro Services v. ITO Assessee Appeal Partly AllowedITA Nos. 190/PAN/20232025 TaxPub(DT) 464 (Panaji-Trib) 18-Jan-2025 -- Section : 148A 149 148A(b) 132(4) 148A(c) 147 132A 135A 151 -- Del-HC -- Sonansh Creations (P) Ltd. v. Asstt. CIT & Anr. Petition AllowedW.P. (C) No. 17570/20222025 TaxPub(DT) 463 (Del-HC) 18-Jan-2025 -- Section : 10 69 69C 153D 153A 143(3) (1) 153B 153C -- Del-Trib -- Prateeknagpal v. ACIT Assessee Appeal Partly AllowedITA No. 466/DEL/2022, ITA No. 521/DEL/20222025 TaxPub(DT) 462 (Del-Trib) 18-Jan-2025 -- Section : 143(3) 44AD 45 45(1) 131 133(6) -- Ahd-Trib -- Piyush M. Dobariya v. ITO Assessee Appeal DismissedITA No. 595/Ahd/2020 and ITA Nos. 596 & 597/Ahd/20202025 TaxPub(DT) 461 (Ahd-Trib) 18-Jan-2025 -- Section : 250 144 272B 10(23C) 12A/12AA 12AA 12AA/A 11 -- Gau-Trib -- National Institute for Teacher Education v. ITO Assessee Appeal AllowedI.T.A. No. 16/GTY/20242025 TaxPub(DT) 460 (Gau-Trib) 18-Jan-2025 -- Section : 271D 269SS 153A 269Ss (1) 271E 269T 271(1)(c) -- Hyd-Trib -- Narender Goud Tigulla v. ITO Assessee Appeal AllowedITA No. 737/Hyd/20242025 TaxPub(DT) 459 (Hyd-Trib) 18-Jan-2025 -- Section : 143(1) 143(2) 92CA(1) 37 271(1)(c) -- Del-Trib -- Motricity India (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 1092/DEL/20232025 TaxPub(DT) 458 (Del-Trib) 18-Jan-2025 -- Section : 143(2) 143(3) 148 147 147/151 2(40) 151 68 147/143(3) 142(1) 263 143(3)] -- Chen-Trib -- Minal Shroff v. ITO Assessee Appeal AllowedITA No. 2424/Chny/20242025 TaxPub(DT) 457 (Chen-Trib) 18-Jan-2025 -- Section : 263 40(a)(ia) 54 54F -- Del-Trib -- JKG Construction (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 1199/Del/20242025 TaxPub(DT) 456 (Del-Trib) 18-Jan-2025 -- Section : 115BAA 143(1)(a) 1155BAA -- Del-Trib -- Communications Test Design India (P) Ltd. v. Dy. DIT Assessee Appeal AllowedITA No. 946/Del/20242025 TaxPub(DT) 455 (Del-Trib) 18-Jan-2025 -- Section : 143(1) 143(2) 14A 14A(2) 14A(3) -- Del-Trib -- Alape Kaur v. ACIT Assessee Appeal AllowedITA No. 2212/Del/20242025 TaxPub(DT) 454 (Del-Trib) 18-Jan-2025 -- Section : -- SC -- CIT v. Standard Chartered Bank Appeal DismissedCivil Appeal No. 1529 of 20062024 TaxPub(DT) 6678 (SC) 18-Jan-2025 -- Section : 21 40A(5) 28 -- SC -- CIT v. Bank of America Appeal DismissedCivil Appeal No. 1539 of 20062024 TaxPub(DT) 6677 (SC) 18-Jan-2025 -- Section : -- SC -- CIT v. State Bank of Hyderabad Application DisposedPetition for Special Leave to Appeal (C) No. 24969 of 20242024 TaxPub(DT) 6676 (SC) 18-Jan-2025 -- Section : 260A 18 28 -- Tel-HC -- CIT v. State Bank of Hyderabad (No. 2)I.T.T.A. No. 377 of 20062024 TaxPub(DT) 6675 (Tel-HC) 18-Jan-2025 -- Section : 260A 37 143(3) 18 28 -- Tel-HC -- CIT v. State Bank of Hyderabad (No. 1) Appeal ClosedI.T.T.A. No. 328 of 20062024 TaxPub(DT) 6674 (Tel-HC) 18-Jan-2025 -- Section : 20(1)(i) 40A(5) 44C -- SC -- CIT v. Citi Bank N.A. (No. 7) Appeal DismissedCivil Appeal No. 1525 of 20062024 TaxPub(DT) 6673 (SC) 18-Jan-2025 -- Section : 20(1)(i) -- SC -- CIT v. Citi Bank N.A. (No. 6) In Favour of AssesseeCivil Appeal Nos. 1524 and 1531 of 20062024 TaxPub(DT) 6672 (SC) 18-Jan-2025 -- Section : 40A(5) -- SC -- CIT v. Citi Bank N.A. (No. 5) In Favour of AssesseeCivil Appeal No. 2642 of 20042024 TaxPub(DT) 6671 (SC) 18-Jan-2025 -- Section : -- SC -- CIT v. Citi Bank N.A. (No. 4) In Favour of AssesseeCivil Appeal No. 2644 of 20042024 TaxPub(DT) 6670 (SC) 18-Jan-2025 -- Section : 20(1)(i) -- SC -- CIT v. Citi Bank N.A. (No. 3) Appeal DismissedCivil Appeal No. 2641 of 20042024 TaxPub(DT) 6669 (SC) 18-Jan-2025 -- Section : 40A(5) 20(1)(i) 40A(1) 28 -- SC -- CIT v. Citi Bank N.A. (No. 2) In Favour of AssesseeCivil Appeal Nos. 1533 and 1537 of 20062024 TaxPub(DT) 6668 (SC) 18-Jan-2025 -- Section : 18 28 24(2) 8 10 -- SC -- CIT v. Citi Bank N.A. (No. 1) Appeal DismissedCivil Appeal No. 1549 of 20062024 TaxPub(DT) 6667 (SC) 18-Jan-2025 -- Section : 206AA 90(2) -- Karn-HC -- CIT & Anr. v. Edgeverse Systems Ltd. In Favour of AssesseeI.T.A. No. 237 of 20212024 TaxPub(DT) 6666 (Karn-HC) 18-Jan-2025 -- Section : 260A 37(2) 40A(9) -- Bom-HC -- Pr. CIT v. Tata Chemicals Ltd.Income Tax Appeal No. 1197 of 20182024 TaxPub(DT) 6665 (Bom-HC) 18-Jan-2025 -- Section : 148 274 271(1)(c) 148A(b) 148A(d) -- Mad-HC -- Renga Fabricators (P) Ltd. v. Addl./Jt./Dy./Asstt. CIT/ITO & Ors.W.P. No. 25812 of 2022 and W.M.P. Nos. 24868 and 24871 of 2022.2024 TaxPub(DT) 6664 (Mad-HC) 18-Jan-2025 -- Section : 250 271D 269SS 269ST 273B 271DA 68Assessee 269T -- Asr-Trib -- Aggarwal Construction Co. v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 370/Asr/20232024 TaxPub(DT) 6663 (Asr-Trib) 18-Jan-2025 -- Section : 133A 133(6) 37(1) 30 -- Mum-Trib -- BKS Galaxy Realtors LLP v. Dy. CIT Assessee Appeal Allowed Revenue Appeal DismissedI.T.A. Nos. 1018 and 2276/Mum/20242024 TaxPub(DT) 6662 (Mum-Trib) 18-Jan-2025 -- Section : 143(3) 158BC 254 132 142(1) 144 115BC 69A 132(4A) 153C 68 153A 292B 132A 30 -- Chen-Trib -- V. Bhaskaran v. Asstt. CITI.T. (SS) A. No. 3 /Chny/2017 and I.T.A. No. 604 /Chny/20212024 TaxPub(DT) 6661 (Chen-Trib) 18-Jan-2025 -- Section : 263 260 11(1)(a) 12AA 154 10(38) 11(1)(s) 48 SO1B 2018 801A 119 263(1) 92CA -- Ctk-Trib -- Paradip Port Authority v. Dy. CIT Assessee Appeal AllowedI.T.A. Nos. 208, 209, 210 /Ctk/20242024 TaxPub(DT) 6660 (Ctk-Trib) 18-Jan-2025 -- Section : 253(2) 250 143(3) 195 143(2) 195(1) 40(a)(i) 90(2) 234B 251 251(1)(a) 250(6) -- Pune-Trib -- Dy. CIT v. Enterprises Software India (P) Ltd. Revenue Appeal and Assessee Appeal AllowedI.T.A. No. 989/Pune/2023 and C.O. No. 8/Pune/20242024 TaxPub(DT) 6659 (Pune-Trib) 18-Jan-2025 -- Section : 36(1)(vii) 143(3) 36(1)(iii) 43B(b) 36(1)(va) 2(24)(x) 43Bwas 36(1)(iv) -- Del-Trib -- Dy. CIT v. UK India Business Council India (P) Ltd. Revenue Appeal Partly AllowedI.T.A. No. 3249/Delhi/20192024 TaxPub(DT) 6658 (Del-Trib) 18-Jan-2025 -- Section : 69A 133(6) 234B -- Del-Trib -- Hersh Washesher Chadha v. Asstt. CIT Appeal AllowedI.T.A. No. 123 /Delhi/ 20212024 TaxPub(DT) 6657 (Del-Trib) 18-Jan-2025 -- Section : 143(1) 143(2) 23(1) 32 142(1) 37(1) 23(5) 23(4) 22 27 57(iii) -- Mum-Trib -- Modern Abodes (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 2735 /Mum/ 20222024 TaxPub(DT) 6656 (Mum-Trib) 18-Jan-2025 -- Section : 36(i)(vii) 36(1)(vii) 36(2) 37(1) 28 36(I)(vii) 14A 44C 143(3) 144C(3) 2(24) 10 -- Mum-Trib -- DBS Bank Ltd. v. Officer of the Dy. CIT Assessee Appeal Partly Allowed Revenue Appeal DismissedI.T.A. No. 3691/Mum/2023, I.T.A. No. 4722/Mum/20232024 TaxPub(DT) 6389 (Mum-Trib) 18-Jan-2025 -- Section : 250 2(29C) 143(1) 115JB 161 164A 3 164(3) 164(1) 143(1)(b) -- Bang-Trib -- Clestra Foundation v. ITO Assessee Appeal DismissedITA No. 1478/Bang/20242024 TaxPub(DT) 6388 (Bang-Trib) 18-Jan-2025 -- Section : 271(1)(c) 158BFA 54B 54F -- Pat-HC -- Bishwajit Pandey v. Asstt. CIT Appeal Partly AllowedMiscellaneous Appeal No. 635 and 711 of 20112024 TaxPub(DT) 6387 (Pat-HC) 18-Jan-2025 -- Section : -- SC -- Jila Sahakari Kendriya Bank Maryadit v. Pr. CIT & Ors. Application DisposedPetition for Special Leave to Appeal (C) No. 20236 of 20242024 TaxPub(DT) 6386 (SC) 18-Jan-2025 -- Section : 142(1) 148 149(1) 147 292BB 148(1) 139 34 143(2) 144 34(1)(a) 148of -- Guj-HC -- Ishwarbhai Thakorbhai Patel v. ITO Petition AllowedR/Special Civil Application No. 22498 of 20192024 TaxPub(DT) 6385 (Guj-HC) 16-Jan-2025 -- Section : 148 148A(d) -- Guj-HC -- Vinal Comtrade (P) Ltd. v. ITO Petition AllowedR/Special Civil Application No. 2062 of 20232025 TaxPub(DT) 321 (Guj-HC) 16-Jan-2025 -- Section : 147 144 147/148 69 234A 234B 234F 148A 115EBE -- Mum-Trib -- Sita Sudhir Hotkar v. ITO Assessee Appeal Partly AllowedITA No. 5735/MUM/20242025 TaxPub(DT) 310 (Mum-Trib) 16-Jan-2025 -- Section : 144 148 142(1) 144/147 147 292BB -- Del-Trib -- Ravinder v. ITO Assessee Appeal AllowedITA No. 2433/DEL/20242025 TaxPub(DT) 297 (Del-Trib) 16-Jan-2025 -- Section : 250 143(1) 90 139(1) -- Pune-Trib -- Nandkumar Chandra v. ITO Assessee Appeal AllowedITA No. 2329/PUN/20242025 TaxPub(DT) 288 (Pune-Trib) 16-Jan-2025 -- Section : -- SC -- M.P. Rajya Van Vikas Nigam Ltd. v. CIT Application DisposedCivil Appeal Nos. 6112-6114/20112025 TaxPub(DT) 285 (SC) 16-Jan-2025 -- Section : 142 246-A -- J&K-HC -- Sneh Gupta v. UOI Petition DismissedWP(C) No. 1554/20232025 TaxPub(DT) 284 (J&K-HC) 16-Jan-2025 -- Section : 260-A 154 -- J&K-HC -- Kashmir Tubes v. UOIWP(C) No. 2288/20232025 TaxPub(DT) 278 (J&K-HC) 16-Jan-2025 -- Section : 271DA 275(1)(c) -- Del-Trib -- Harvinder Paul Singh v. DCIT Assessee Appeal AllowedITA No. 3877/Del/20242025 TaxPub(DT) 272 (Del-Trib) 16-Jan-2025 -- Section : 12A/12AA 234F 143(1) 115AD 10 2(29C) 2(29(c) 164 -- Kol-Trib -- Badamtam Welfare Trust v. Dy. DIT, CPC Assessee Appeal AllowedI.T.A. No. 1919/KOL/20242025 TaxPub(DT) 260 (Kol-Trib) 16-Jan-2025 -- Section : 271(1)(c) 274 10B (1) -- Del-Trib -- Snigdha Saluja v. CIT(A) Assessee Appeal AllowedITA No. 3820/DEL/20242025 TaxPub(DT) 167 (Del-Trib) 16-Jan-2025 -- Section : 264 56(2)(x) 264(1) 114 -- Tel-HC -- Venkatdharma Reddy Methukupally v. Pr. CIT Petition ClosedWrit Petition No. 10775 of 20242025 TaxPub(DT) 72 (Tel-HC) 16-Jan-2025 -- Section : 250 154 143(1) -- Ahd-Trib -- Power & Instrumentation (Gujarat) Ltd. v. ACIT Assessee Appeal AllowedITA No. 1212/Ahd/20242024 TaxPub(DT) 6902 (Ahd-Trib) 16-Jan-2025 -- Section : 56(2) -- Mum-Trib -- ITO v. Ritu Manish Pokar Appeal DismissedI.T.A. No. 2797/Mum/2023, C.O. No. 12/Mum/20242024 TaxPub(DT) 6864 (Mum-Trib) 16-Jan-2025 -- Section : -- Ker-HC -- Mahali Assanar Azeez v. ITO Petition AllowedWP (C) No. 38265 of 20242024 TaxPub(DT) 6861 (Ker-HC) 16-Jan-2025 -- Section : 250 69C 153C 143(2) 142(1) 245D(4) 144 153A 143(3) -- Mum-Trib -- DCIT v. Shrivallabh Pittie Industries Ltd. Revenue Appeal DismissedITA No. 2672/Mum/20242024 TaxPub(DT) 6248 (Mum-Trib) 16-Jan-2025 -- Section : 143 37 250(6) -- Del-Trib -- Tamura Elcomponics Technologies (P) Ltd. v. National E-Assessment Centre Assessee Appeal AllowedITA No. 1291/DEL/20242024 TaxPub(DT) 6199 (Del-Trib) 16-Jan-2025 -- Section : 144B 143 156 115BBE 142 154 -- Bom-HC -- Shailesh Motilal Shah v. ITO Petition DisposedWrit Petition (L.) No. 29285 of 20242024 TaxPub(DT) 6162 (Bom-HC) 16-Jan-2025 -- Section : 271(1)(c) -- Agra-Trib -- Ravi Builder & Contractor v. DCIT Assessee Appeal AllowedITA No. 16/Agr/20232024 TaxPub(DT) 6147 (Agra-Trib) 16-Jan-2025 -- Section : 194IA 194-IA 206AA 206AA(1) 206AA(6) -- Mad-HC -- Harsha Sunil Shah v. Asstt. CITW.P. Nos. 28215 & 28246 of 2024 and W.M.P. Nos. 30766, 30768, 30790 & 30791 of 20242024 TaxPub(DT) 6069 (Mad-HC) 16-Jan-2025 -- Section : 148A(b) 148A(d) 144(B) 151A -- Bom-HC -- JD Printers (P) Ltd. v. ITO & Ors. Writ Petition No. 12187 of 20242024 TaxPub(DT) 5224 (Bom-HC) 16-Jan-2025 -- Section : 143 147 148 143(2) 151(2) 143(3) 142(1) -- Mum-Trib -- Dhaval Exim (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 4773/Mum/20232024 TaxPub(DT) 5209 (Mum-Trib) 16-Jan-2025 -- Section : 201 254 243 244A 239 139 240 241A 245 -- MP-HC -- Birla Corpn. Ltd. v. Pr. CIT Petition DisposedWrit Petition No. 1263 of 2024 Writ Petition No. 1273 of 20242024 TaxPub(DT) 5202 (MP-HC) 16-Jan-2025 -- Section : 143 147 69C 148 133(6) 143(3) 143(2) -- Mum-Trib -- Rajnish Srikishan Gupta v. ITO Assessee Appeal Partly AllowedI.T.A. No. 1123/Mum/2024 And I.T.A. No. 1124/Mum/20242024 TaxPub(DT) 5118 (Mum-Trib) 16-Jan-2025 -- Section : 260-A 154 144 116 -- Karn-HC -- Pr. CIT v. Stanley Black & Decker India Ltd.Income Tax Appeal No. 526 of 20162024 TaxPub(DT) 4919 (Karn-HC) 16-Jan-2025 -- Section 54 Section 2 Section 74 Section 73 Section 9 Section 2(3) Section 8 Section 3(36) Section 3(26) Section No3... 2025 TaxPub(GST) 210 (AP-HC) Sterling & Wilson (P) Ltd. v. Jt. Commr. & Ors. , AP-HCWrit Petition No. 20096/2020 16-Jan-2025 -- ... 2025 TaxPub(GST) 209 (All-HC) ALM Industries Ltd. v. Asstt. Commr. (AE), Central Goods and Services & Ors. , All-HCWrit Tax No. 2505 of 2024 16-Jan-2025 -- Section 168-A Section 73 Section 50 Section 168A Section 107... 2025 TaxPub(GST) 208 (Chhattisgarh-HC) Abhiram Marketing Services Ltd. v. UOI , Chhattisgarh-HCWPT No. 5 of 2025 15-Jan-2025 -- Section : -- SC -- CIT (LTU) & Anr. v. State Bank of IndiaPetition(S) for Special Leave to Appeal (C) No. 29581/20182025 TaxPub(DT) 169 (SC) 15-Jan-2025 -- Section : -- SC -- S.N. Sodhani (HUF) v. Pr. CITSpecial Leave to Appeal (C) No(s). 5198-5199/20232025 TaxPub(DT) 156 (SC) 15-Jan-2025 -- Section : -- SC -- Asstt. CIT v. Amit Jain Application DisposedSpecial Leave Petition (Civil) Diary No. 32211/2024, Diary No(s). 52535/2024 (XVI) Special Leave Petition (Civil) Diary No. 48579/2024 Diary No(s). 42320/2024 (III) Diary No(s). 52121/2024 (XIV) Diary No(s). 49011/2024 (XIV) Diary No(s). 50078/20242025 TaxPub(DT) 73 (SC) 15-Jan-2025 -- Section : 159(6) -- SC -- Samir Andrea Kasliwal v. Pr. Chief CIT Application DisposedSpecial Leave to Appeal (C) No. 27252/2024, SLP(C) No. 27675/2024 (XV), SLP(C) No. 27187/2024 (XV), SLP(C) No. 27691/2024 (XV), SLP(C) No. 27303/2024 (XV), SLP(C) No. 27653/2024 (XV)2024 TaxPub(DT) 6945 (SC) 15-Jan-2025 -- Section : -- SC -- Dy. CIT v. Nitesh Housing Developer (P) Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No. 15047/2023, Diary No. 2627/2024 (IV-A)2024 TaxPub(DT) 6886 (SC) 15-Jan-2025 -- Section : -- SC -- Asstt. CIT v. N.K. Industries Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No(s). 54516/20242024 TaxPub(DT) 6842 (SC) 15-Jan-2025 -- Section : -- SC -- Income Tax Settlement Commission & Ors. v. Indusind Bank Ltd. Application DisposedSpecial Leave to Appeal (C) No. 29609/2024 @ Diary No. 45370/20242024 TaxPub(DT) 6838 (SC) 15-Jan-2025 -- Section : 153A -- SC -- Ghata Mehandipur Balaji Griding Works (P) Ltd. v. Pr. CIT Application DisposedSpecial Leave to Appeal (C) Nos. 23270-23272/2023, SLP (C) Nos. 512-514/2024 (XI)2024 TaxPub(DT) 6802 (SC) 15-Jan-2025 -- Section : -- SC -- Pr. CIT v. Fujitsu India (P) Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No. 54303/20242024 TaxPub(DT) 6796 (SC) 15-Jan-2025 -- Section : -- SC -- Bihar Police Building Construction Corpn. (P) Ltd. v. Pr. Chief CIT & Ors. Application DisposedSpecial Leave Petition (Civil) Diary No. 56224/20242024 TaxPub(DT) 6756 (SC) 15-Jan-2025 -- Section : -- SC -- Asstt. CIT v. Adani Power Rajasthan Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No(s). 44978/20242024 TaxPub(DT) 6746 (SC) 15-Jan-2025 -- Section : -- SC -- Alankar Apartments (P) Ltd. v. Asstt. CIT Application DisposedSpecial Leave to Appeal (C) No. 26787/20242024 TaxPub(DT) 6731 (SC) 15-Jan-2025 -- Section : -- SC -- CIT (LTU) v. Whirlpool of India Ltd. Application DisposedSpecial Leave to Appeal (C) No. 29270/2016, SLP(C) No. 32338/2016 (XIV)2024 TaxPub(DT) 6602 (SC) 15-Jan-2025 -- Section : -- SC -- CIT v. Vikram S Munshi & Anr. Application DisposedSpecial Leave Petition (Civil) Diary No. 48537/2024, Special Leave Petition ( Civil ) Diary No ( s ). 48774/20242024 TaxPub(DT) 6598 (SC) 15-Jan-2025 -- Section : -- SC -- Addl. CIT & Ors. v. Mateen Pyarali Dholakia Application DisposedSpecial Leave Petition (Civil) Diary No(S). 33348/20232024 TaxPub(DT) 6511 (SC) 15-Jan-2025 -- Section : 148 50C -- SC -- Mahendra Gala v. ITO & Ors. Special Leave to Appeal (C) No. 8328/20242024 TaxPub(DT) 6503 (SC) 15-Jan-2025 -- Section : -- SC -- Asstt. CIT & Ors. v. Kartik Sureshchandra Gandhi Application DisposedSpecial Leave Petition (Civil) Diary No(s). 48253/20242024 TaxPub(DT) 6492 (SC) 15-Jan-2025 -- Section : -- SC -- CIT(E) v. Kalinga Institute of Industrial Technology Application DisposedSpecial Leave Petition (Civil) Diary No(s). 48103/20242024 TaxPub(DT) 6488 (SC) 15-Jan-2025 -- Section : -- SC -- Jt. CIT v. State Bank of Hyderabad Application DisposedSpecial Leave Petition (Civil) Diary No(s). 47395/20232024 TaxPub(DT) 6486 (SC) 15-Jan-2025 -- Section : -- SC -- Housing & Urban Development Corpn. Ltd. v. Addl. CIT Application DisposedSpecial Leave to Appeal (C) Nos. 21612-21621/20182024 TaxPub(DT) 6474 (SC) 15-Jan-2025 -- Section : -- SC -- Dinesh Verma v. ITO Application DisposedSpecial Leave to Appeal (C) No. 20883/20222024 TaxPub(DT) 6454 (SC) 15-Jan-2025 -- Section : -- SC -- CIT v. Canara Bank Application DisposedSpecial Leave to Appeal (C) No. 7354/20212024 TaxPub(DT) 6443 (SC) 15-Jan-2025 -- Section : -- SC -- Baldevbhai Bhikhabhai Patel v. Dy. CIT Special Leave To Appeal (C) No(S). 23207/20182024 TaxPub(DT) 6436 (SC) 15-Jan-2025 -- Section : -- SC -- Pr. CIT v. Aditya Eastern (India) (P) Ltd. & Ors. Application DisposedSpecial Leave to Appeal (C) No. 11159/20232024 TaxPub(DT) 6422 (SC) 15-Jan-2025 -- Section : -- SC -- Manoj Jain (HUF) v. ITO Application DisposedSpecial Leave to Appeal (C) No(S). 21636 of 20242024 TaxPub(DT) 5985 (SC) 15-Jan-2025 -- Section : -- SC -- ITO v. Tia Enterprises (P.) Ltd. Application DisposedSLP Diary No(S). 33611 of 20242024 TaxPub(DT) 5980 (SC) 15-Jan-2025 -- Section : -- SC -- S.J. Suryah v. Dy. CIT Special Leave Petition (Criminal) Diary No(s). 50617/20232024 TaxPub(DT) 1876 (SC) 15-Jan-2025 -- Section : -- SC -- CIT v. Purbanchal Power Co. Ltd. Special Leave Petition (Civil) Diary No(s). 49839/20232024 TaxPub(DT) 1868 (SC) 15-Jan-2025 -- Section : -- SC -- CIT & Anr. v. Vodafone Idea Ltd. Special Leave Petition (Civil) Diary No(s). 49808/20232024 TaxPub(DT) 1846 (SC) 15-Jan-2025 -- Section : 80G -- SC -- CIT v. Madhav Helping Hands Foundation Petition DismissedSpecial Leave Petition (Civil) Diary No(s). 3082/20242024 TaxPub(DT) 1839 (SC) 15-Jan-2025 -- Section : -- SC -- CTO & Ors. v. K V Sai Ram Special Leave Petition (Civil) Diary No. 52126/20232024 TaxPub(DT) 1828 (SC) 15-Jan-2025 -- Section : -- SC -- Pr. CIT v. Indo Amines Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No. 1622/20242024 TaxPub(DT) 1817 (SC) 15-Jan-2025 -- Section : -- SC -- Pr. CIT v. Gujarat Lease Finance Ltd. Application DisposedPetition(s) for Special Leave to Appeal (C) No(s). 4371/20192024 TaxPub(DT) 1814 (SC) 15-Jan-2025 -- Section : -- SC -- Pr. CIT v. GMR Enterprises (P) Ltd. Application AllowedSpecial Leave Petition (Civil) Diary No(s). 3081/20242024 TaxPub(DT) 1813 (SC) 15-Jan-2025 -- Section : -- SC -- Divya Agarwal v. Pr. CIT Application AllowedSpecial Leave Petition (Civil) Diary No(S). 29740/20222024 TaxPub(DT) 1804 (SC) 15-Jan-2025 -- Section : -- SC -- Asstt. CIT v. Deloitte Consulting India (P) Ltd. Special Leave Petition (Civil) Diary No(s). 6018/20242024 TaxPub(DT) 1802 (SC) 15-Jan-2025 -- Section : -- SC -- Pr. CIT v. Central Bank of India Special Leave Petition (Civil) Diary No. 645/20242024 TaxPub(DT) 1798 (SC) 15-Jan-2025 -- Section : -- SC -- CIT v. Bharti Airtel Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No(s). 51680/20232024 TaxPub(DT) 1793 (SC) 14-Jan-2025 -- Section 73 Section 75(5)... 2025 TaxPub(GST) 60 (Del-HC) Xerox India Ltd. v. Asstt. Commr. , Del-HCW.P. (C) No. 16451/2024 & CM Appl. 69443/2024 (Stay) 14-Jan-2025 -- Section 161 Section 39 Section 29 Section 30 Section 39-... 2025 TaxPub(GST) 59 (Guj-HC) Vijaykumar Bhogilal v. UOI & Ors. , Guj-HCR/Special Civil Application No. 12840 of 2024 14-Jan-2025 -- Section 74 Section 5 Section 132 Section 158B Section 253 Section 158BC Section 2(91) Section 3 Section 165 Section 193 Section 50 Section 73... 2025 TaxPub(GST) 58 (Karn-HC) Vigneshwara Transport Co. v. Addl. CCT , Karn-HCWrit Petition No. 18305 of 2023 (T-RES) 14-Jan-2025 -- Section 73 Section 44 Section 47(2) Rule 142 Rule 142(1A)... 2025 TaxPub(GST) 57 (Mad-HC) Srirenukambal Milk Centre v. STO , Mad-HCW.P. No. 17232 of 2024 and WMP Nos. 19009 & 19010 of 2024 14-Jan-2025 -- Section 118... 2025 TaxPub(GST) 56 (Karn-HC) TMI Systems v. State of Karnataka , Karn-HCWrit Petition No. 12272 of 2023 (T-RES) 14-Jan-2025 -- Section 75 Section 75(4)... 2025 TaxPub(GST) 55 (Mad-HC) Swamikannu Logistics (P) Ltd. v. Dy. CTO , Mad-HCW.P. No. 29764 of 2024 and W.M.P. No. 32443 of 2024 14-Jan-2025 -- Section (4) Section 16 Section 16(5)... 2025 TaxPub(GST) 54 (Ker-HC) Sundaresha Pai P.N. v. Asstt. STO , Ker-HCWP(C) No. 40364 of 2024 14-Jan-2025 -- ... 2025 TaxPub(GST) 53 (Mad-HC) SRT Fuels v. Dy. STO , Mad-HCW.P. No. 36617 of 2024 and W.M.P. Nos. 39496 & 39497 of 2024 14-Jan-2025 -- Section 107 Section 112... 2025 TaxPub(GST) 52 (Pat-HC) Sonali Event (P) Ltd. v. UOI , Pat-HCCivil Writ Jurisdiction Case No. 16303 of 2024 14-Jan-2025 -- Section 73(2) Section 174(2)... 2025 TaxPub(GST) 51 (Cal-HC) Sushil Kumar Agarwala v. Asstt. Commr. of CGST, CX & Ors. , Cal-HCW.P.A. 24866 of 2024 14-Jan-2025 -- Section 74... 2025 TaxPub(GST) 50 (Guj-HC) Safal Industries & Anr. v. UOI & Ors. , Guj-HCR/Special Civil Application No. 14932 of 2024, 14953 of 2024 14-Jan-2025 -- Section 112 Section 172 Section 109 Section 107... 2025 TaxPub(GST) 49 (Pat-HC) Sabita Singh v. UOI , Pat-HCCivil Writ Jurisdiction Case No. 12169 of 2024 14-Jan-2025 -- Section 73 Section 16 Section 16(2)(a)... 2025 TaxPub(GST) 48 (Ker-HC) Royal Sundaram General Insurance Co. Ltd. v. STO , Ker-HCWP(C) No. 33130 of 2024 14-Jan-2025 -- ... 2025 TaxPub(GST) 47 (Ori-HC) Monalisha Construction v. Chief Commr. of CT & GST , Ori-HCW.P. (C) No. 23462 of 2024 14-Jan-2025 -- Section 79 Section 94 Section 2 Section 20 Section 3 Section 5 Section 32 Section 4... 2025 TaxPub(GST) 46 (AP-HC) Gunnuru Satya Rama Murthy v. Asstt. Commr. & Ors. , AP-HCWrit Petition No. 17714/2023 14-Jan-2025 -- Section 16... 2025 TaxPub(GST) 45 (Ker-HC) Reinstate Renovation Solutions v. Asstt. STO , Ker-HCWP(C) No. 39273 of 2024 14-Jan-2025 -- Section 107 Section 30... 2025 TaxPub(GST) 44 (Pat-HC) Rani Enterprises v. UOI , Pat-HCCivil Writ Jurisdiction Case No. 15878 of 2024 14-Jan-2025 -- Section 73... 2025 TaxPub(GST) 43 (Tel-HC) Procter & Gamble Home Products (P) Ltd. v. UOI , Tel-HCWrit Petition No. 35288 of 2024 14-Jan-2025 -- ... 2025 TaxPub(GST) 42 (Mad-HC) P.E. Kavitha v. Asstt. CST , Mad-HCW.P. No. 32692 of 2024 and W.M.P. Nos. 35526 and 35524 of 2024 14-Jan-2025 -- Section 74 Section 161... 2025 TaxPub(GST) 41 (Ker-HC) Nambiath Krishnan Kutty Manoj v. Superintendent, Central Tax & CE , Ker-HCWP(C) No. 35097 of 2024 14-Jan-2025 -- ... 2025 TaxPub(GST) 40 (Del-HC) MSSK Metal v. Commr. of CGST & Anr. , Del-HCW.P. (C) No. 15687/2024 14-Jan-2025 -- Rule 21(A)... 2025 TaxPub(GST) 39 (Del-HC) Ridhi Siddhi Enterprises v. Commr. of DSGST & Anr. , Del-HCW.P. (C) No. 16194/2024 & CM Appl. 68078/2024 (Interim Stay) 14-Jan-2025 -- Section 39 Rule 22 Rule 21(a)-person Rule 2l Rule 9(4))... 2025 TaxPub(GST) 38 (Del-HC) MS Enterprises v. Sales Tax Officer Class-II/Avato , Del-HCW.P. (C) No. 10496/2024 and CM Appl. 43152/2024 (Interim Relief) 14-Jan-2025 -- ... 2025 TaxPub(GST) 37 (Jhar-HC) MPPC Steels (P) Ltd. v. State of Jharkhand & Ors. , Jhar-HCW.P. (T) No. 5655 of 2024 14-Jan-2025 -- Rule 23... 2025 TaxPub(GST) 36 (Ori-HC) Matrubhumi Shelters (P) Ltd. v. CCT & GST , Ori-HCW.P. (C) No. 30031 of 2024 14-Jan-2025 -- ... 2025 TaxPub(GST) 35 (Bom-HC) Maschio Gaspardo India (P) Ltd. & Anr. v. Central Board of Indirect Taxes, Cus. & Ors. , Bom-HCWrit Petition No. 17038 of 2024 14-Jan-2025 -- Section 73(5) Section 73(1) Section 73(9) Section 78... 2025 TaxPub(GST) 34 (Karn-HC) Masani Infracon (P) Ltd. v. Dy. Commr./Asstt. Commr. & Ors. , Karn-HCWrit Petition No. 17487 of 2024 (T-RES) 14-Jan-2025 -- Section 10 Section 9 Section 18(1)(c) Rule 40(1)(b)... 2025 TaxPub(GST) 33 (Ker-HC) Mariya Agencies v. STO , Ker-HCWP(C) No. 24271 of 2024 14-Jan-2025 -- Section 83... 2025 TaxPub(GST) 32 (Guj-HC) Mahveer Traders v. State of Gujarat & Ors. , Guj-HCR/Special Civil Application No. 21764 of 2023 14-Jan-2025 -- Rule 23... 2025 TaxPub(GST) 31 (Ori-HC) Mahanadi Basin Power Ltd. v. CCT & GST , Ori-HCW.P. (C) No. 27323 of 2024 14-Jan-2025 -- Section 129... 2025 TaxPub(GST) 30 (AP-HC) Madhagoni Venkaiah v. Dy. Asstt. CST & Ors. , AP-HCWrit Petition No. 29363/2024 14-Jan-2025 -- ... 2025 TaxPub(GST) 29 (Guj-HC) M.P. Commodities (P) Ltd. & Anr. v. State of Gujarat & Anr. , Guj-HCR/Special Civil Application No. 18169 of 2023 14-Jan-2025 -- ... 2025 TaxPub(GST) 28 (Raj-HC) Lipika Tech (P) Ltd. v. Dy. CST & Ors. , Raj-HCD.B. Civil Writ Petition No. 16274/2024 14-Jan-2025 -- Section 9 Section 50 Section 122 Section 73... 2025 TaxPub(GST) 27 (Del-HC) Kone Elevator India (P) Ltd. v. CCT , Del-HCW.P. (C) No. 15831/2024 & CM Appl. 66455/2024 (Interim Relief) 14-Jan-2025 -- Section 83(1) Rule 86A Rule 86A(1)... 2025 TaxPub(GST) 26 (Del-HC) Kings Security Guard Services (P) Ltd. v. Dy. Director, Directorate General of GST Intelligence , Del-HCW.P. (C) No. 16725/2024, CM Appl. 70725/2024 (Direction) & CM Appl. 70727/2024 (32 Days Delay in Refiling) 14-Jan-2025 -- ... 2025 TaxPub(GST) 25 (AP-HC) Khaja Peer Shaik v. Asstt. Commissionerst & Ors. , AP-HCWrit Petition No. 28357/2024 14-Jan-2025 -- Section 70 Section 74 Section 83 Section 107 Section 75... 2025 TaxPub(GST) 24 (Guj-HC) Kapton Alloys (P) Ltd. v. State of Gujarat & Anr. , Guj-HCR/Special Civil Application No. 7568 of 2022 14-Jan-2025 -- Rule 23... 2025 TaxPub(GST) 23 (Ori-HC) Jitendra Nath Khandual v. Addl. Commr. of GST (Appeals) , Ori-HCW.P. (C) No. 30833 of 2024 14-Jan-2025 -- Section 145 Section 145(2)... 2025 TaxPub(GST) 22 (Del-HC) Jindal Metal Co. v. Directorate General of GST Intelligence , Del-HCW.P. (C) No. 16210/2024 & CM Appl. 68100/2024 (Stay) 14-Jan-2025 -- Section 56 Section 54 Section 112... 2025 TaxPub(GST) 21 (Del-HC) J.M. Plastic Industries v. Dy. Commr. of Central Tax GST , Del-HCW.P. (C) No. 16896/2024 14-Jan-2025 -- Section 483 Section 132 Section 132(c)... 2025 TaxPub(GST) 20 (Chhattisgarh-HC) Ishan Gupta v. UOI , Chhattisgarh-HCMCRC No. 6972 of 2024 14-Jan-2025 -- Section 168-A Section 73 Section 168A... 2025 TaxPub(GST) 19 (Del-HC) Holy Land Marketing (P) Ltd. v. Sales Tax Officer Class II/Avato , Del-HCW.P. (C) No. 17637/2024 & CM Appl. 74952/2024 14-Jan-2025 -- ... 2025 TaxPub(GST) 18 (Ori-HC) Hemanta Kumar Sharma v. Pr. Commr. of GST & CE Commissionerate , Ori-HCW.P. (C) No. 26824 of 2024 14-Jan-2025 -- Section 16(4)... 2025 TaxPub(GST) 17 (HP-HC) Ganpati Builders v. State of H.P. & Ors. , HP-HCCWP No. 6459 of 2021 a/w CWP No. 2885 of 2022 and CWP Nos. 1329, 9866 and 5893 of 2023