Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 19-Jul-2025 -- Section : 12AB 80G 11 8(9) 224 10 10/11/12 10(23C) 13(3) 12AB(iv) -- Jp-Trib -- Careleavers Inner Circle Forum Start-up No. 06 v. CIT(E)IT Appeal Nos. 903 & 904 (JP) of 20242025 TaxPub(DT) 2564 (Jp-Trib) 19-Jul-2025 -- Section : 148 274 271AAC(1) 142(1) 143(3) 69 147 144 151 -- Guj-HC -- Punjab National Bank v. ITO Petition AllowedR/Special Civil Application No. 11087 of 20222025 TaxPub(DT) 2563 (Guj-HC) 19-Jul-2025 -- Section : 119(2)(b) 244A 139 -- Ker-HC -- Pr. CIT v. K.C. AntonyWA No. 1931 of 20222025 TaxPub(DT) 2561 (Ker-HC) 19-Jul-2025 -- Section : 115JB 43(1) 43(a) 32 143(3) 147 211(3C) 33AC -- Ahd-Trib -- Munjal Auto Industries Ltd. v. ITOIT Appeal No.784 (Ahd) of 2013, IT Appeal No. 2007 (Ahd) of 2007, IT Appeal No.1619 (Ahd) of 2008, IT Appeal No.1382 and 1383 (Ahd) of 20092025 TaxPub(DT) 2560 (Ahd-Trib) 19-Jul-2025 -- Section : -- Del-Trib -- BT e-Serve (India) (P.) Ltd. v. ITO Assessee Appeal Partly AllowedIT Appeal No. 99 (Del) of 20162025 TaxPub(DT) 2556 (Del-Trib) 19-Jul-2025 -- Section : 80G 14A 115JB 135 37 37(1) 30 35 11(1)(d) 28-44DB 263 80G(1) 28-44BB -- Mum-Trib -- ACIT v. Sikka Ports & Terminals Ltd. Revenue Appeal DismissedIT Appeal No. 3047 (Mum) of 2024, IT Appeal No. 3755 (Mum) of 20232025 TaxPub(DT) 2553 (Mum-Trib) 19-Jul-2025 -- Section : 147 54B 54F 250 144 148 2(14) 139 143(3) -- Chd-Trib -- Zahid Hasan Khan v. ITO Assessee Appeal Partly AllowedIT Appeal No. 122 (Chd) of 20232025 TaxPub(DT) 2426 (Chd-Trib) 19-Jul-2025 -- Section : 131 24(1) -- SAFEMA- New Del -- Sudhakar Jaiswal v. Initiating OfficerMP-PBPT-2172 and 2173 (KNP) of 2022, FPA-PBPT-2275 (KNP) of 20222025 TaxPub(DT) 2425 (SAFEMA- New Del) 19-Jul-2025 -- Section : 143(1) 37 -- Mum-Trib -- Asstt. CIT v. Fitrite Packers Revenue Appeal DismissedIT Appeal No. 4035 (Mum) of 20242025 TaxPub(DT) 2412 (Mum-Trib) 19-Jul-2025 -- Section : 12AB 80G 80G(5) -- Jp-Trib -- Dhamma Ashoka Memorial Trust v. CIT(E) Assessee Appeal AllowedIT Appeal No.1424 and 1425 (Jpr) of 20242025 TaxPub(DT) 2213 (Jp-Trib) 19-Jul-2025 -- Section : 80-IE 80-IA (7) 80-IA(10) 80-IE(6) 10A -- Kol-Trib -- Asstt. CIT v. Emami Ltd. Revenue Appeal DismissedIT Appeal No. 1330 (Kol) of 20242025 TaxPub(DT) 2206 (Kol-Trib) 19-Jul-2025 -- Section : 143(1) 10(23C) 11 10AB 12A 10(23C)(i) -- Del-Trib -- Ashrafi Devi Shiksha Samiti v. ITO(E) Assessee Appeal AllowedIT Appeal No. 3536 (Del) of 20242025 TaxPub(DT) 1921 (Del-Trib) 19-Jul-2025 -- Section : 40(a)(ia) 194-I 40A(i)(a) 80-IA(iv) 234C -- Del-HC -- Pr. CIT v. AT & T Global Network Services (India) (P.) Ltd. IT Appeal No. 51 of 2023, CM Appl. No. 73552 of 2024 (Addl. Question of Law)2025 TaxPub(DT) 1917 (Del-HC) 19-Jul-2025 -- Section : 260A -- Cal-HC -- Pr. CIT v. Apollo Gleneagles Hospital Ltd.ITAT 166 of 2024, IA No. GA (2) of 20242025 TaxPub(DT) 1916 (Cal-HC) 19-Jul-2025 -- Section : 46 2(8) 2(9)(A) -- SAFEMA- New Del -- Initiating Officer v. Ramesh Chand Sharma Appeal DisposedFPA-PBPT No. 589 (DLI) of 2019, MP-PBPT No. 482 (DLI) of 2019 Stay2025 TaxPub(DT) 1707 (SAFEMA- New Del) 19-Jul-2025 -- Section : 11 12A 143(1) 154 -- Ahd-Trib -- Shree Nityanandswami Education Trust v. Asstt. CIT(E) Assessee Appeal AllowedI.T.A. No. 1421/Ahd/20242025 TaxPub(DT) 1665 (Ahd-Trib) 19-Jul-2025 -- Section : 246A 264 -- Mad-HC -- Sahaya Francis Jeganatham Mahendran v. Pr. CIT Petition DisposedW.P. No. 4251 of 2025 and W.M.P. No. 4763 of 20252025 TaxPub(DT) 1651 (Mad-HC) 19-Jul-2025 -- Section : 263 260A -- Bom-HC -- Refrigerated Distributors (P) Ltd. v. Dy. CIT Appeal DismissedIncome Tax Appeal No. 2089 of 2019 with Income Tax Appeal No. 2101 of 2019 with Income Tax Appeal No. 2111 of 2019 with Income Tax Appeal No. 2778 of 2019 with Income Tax Appeal No. 3053 of 2019 with Income Tax Appeal (L) No. 2791 of 20152025 TaxPub(DT) 1646 (Bom-HC) 19-Jul-2025 -- Section : 127(2) -- Bom-HC -- Protractive In & Out Advertising (P) Ltd. v. Pr. CIT Dismissed PetitionWrit Petition No. 587 of 20252025 TaxPub(DT) 1634 (Bom-HC) 19-Jul-2025 -- Section : 40A(2)(b) 40A(2)(a) 44BBB(1) 44AA 44AB -- Del-HC -- CIT v. Technip Energies Italy S.P.A. Appeal DismissedITA No. 142/20242025 TaxPub(DT) 1613 (Del-HC) 19-Jul-2025 -- Section : 153C -- Bom-HC -- Pr. CIT v. Martand Properties Ltd.Income Tax Appeal No. 1993 of 20182025 TaxPub(DT) 1585 (Bom-HC) 19-Jul-2025 -- Section : 80G 80G(5) 10 12A 11 -- Pune-Trib -- Vikhe Patil Foundation v. CIT(E) Assessee Appeal AllowedITA No. 1996/PUN/20242025 TaxPub(DT) 1523 (Pune-Trib) 19-Jul-2025 -- Section : 250 40(a)(ia) 143(3) 147 194A -- Chen-Trib -- Asstt. CIT v. City Union Bank Ltd. Revenue Appeal DismissedITA No. 3078/CHNY/20242025 TaxPub(DT) 1490 (Chen-Trib) 19-Jul-2025 -- Section : 250 154 234B 143(1) -- Mum-Trib -- Xenok Ltd. v. CIT(A) Assessee Appeal Partly AllowedITA No. 1996/MUM/20242025 TaxPub(DT) 1446 (Mum-Trib) 19-Jul-2025 -- Section : 250 143(3)/147 148 147 147/143(3) 69 14A 151 -- Kol-Trib -- Pixel Commercial (P) Ltd. v. ITO Assessee Appeal Partly AllowedITA No. 1601/KOL/20242025 TaxPub(DT) 1401 (Kol-Trib) 19-Jul-2025 -- Section : 270A 133A 270AA 143(3) 40A(3) -- Chen-Trib -- New Dawath Traders v. ITO Assessee Appeal AllowedITA No. 2717/Chny/20242025 TaxPub(DT) 1397 (Chen-Trib) 19-Jul-2025 -- Section : 250 115BAA 244A 143(1) 139(1) -- Chen-Trib -- Monads Furniture Systems (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 3205/CHNY/20242025 TaxPub(DT) 1392 (Chen-Trib) 19-Jul-2025 -- Section : 132B 132A 153A 245C 226 158B 158BE] -- Del-HC -- Dinesh Kumar v. R.K. Yadav Petition DisposedCont. Cas(C) 242/20182025 TaxPub(DT) 1325 (Del-HC) 19-Jul-2025 -- Section : 260-A 206C(1A) 6 -- Jhar-HC -- Dy. CIT v. Central Coalfields Ltd. Appeal DismissedT.A. No. 13 of 20232025 TaxPub(DT) 1196 (Jhar-HC) 19-Jul-2025 -- Section : -- SC -- Woodland (Aero Club) (P) Ltd. v. Asstt. CITCivil Appeal No. 294 of 2025 (@ Special Leave Petition (C) No. 3208 of 2024)2025 TaxPub(DT) 1143 (SC) 19-Jul-2025 -- Section : 148A(b) 148A(d) 143(1) 133A 143(3) 147 -- Guj-HC -- Lodestone Software Services (P) Ltd. v. UOI & Ors. Petition AllowedR/Special Civil Application No. 8011 of 20222025 TaxPub(DT) 958 (Guj-HC) 19-Jul-2025 -- Section : 12A 12AB 12A(1)(ac) -- Pune-Trib -- Jalna Maheshwari Charitable Foundation v. CIT(E) Assessee Appeal AllowedIT Appeal No.1288 (Pun) of 20242025 TaxPub(DT) 906 (Pune-Trib) 19-Jul-2025 -- Section : 260A -- Guj-HC -- Petronet V.K. Ltd. v. Asstt. CIT Appeal DismissedR/Tax Appeal No. 1628 of 20102025 TaxPub(DT) 688 (Guj-HC) 19-Jul-2025 -- Section : 143(2) 92CA(2) 92CA(3) 143(1) 144C(5) 143(3) 156 -- Del-HC -- Steelcase Asia Pacific Holdings India (P.) Ltd. v. Asstt. CITW.P.(C) No. 17023 of 2024, CM Appl. 72148 of 20242025 TaxPub(DT) 503 (Del-HC) 19-Jul-2025 -- Section : 143(3) 147 68 271(1)(c) 234B 148 131 -- Mum-Trib -- Pankaj Pyarelal Khemka v. ITO Assessee Appeal Partly AllowedIT Appeal No. 4861 (Mum) of 20242025 TaxPub(DT) 447 (Mum-Trib) 19-Jul-2025 -- Section : 37(1) 153A -- Del-HC -- Pr. CIT v. Onehub (Chennai) (P.) Ltd. Assessee Appeal AllowedIT Appeal 302 of 20182025 TaxPub(DT) 221 (Del-HC) 19-Jul-2025 -- Section : 143(3) 144C 271C 234A 144C(1) 144C(15) 92-CA 92C -- P&H-HC -- Mavenir India (P.) Ltd. v. Dy. Commr. of ITO Application DismissedCWP 2367 of 2019 (O & M)2025 TaxPub(DT) 214 (P&H-HC) 19-Jul-2025 -- Section : 143(1) 92CA 37 -- Bang-Trib -- LM Wind Power Blades (India) (P.) Ltd. v. DCIT Assessee Appeal AllowedIT (TP) A No. 560 (Bang) of 2015, IT(TP) A No. 189 (Bang) of 2016, IT (TP) A No. 2089 (Bang) of 20172025 TaxPub(DT) 212 (Bang-Trib) 19-Jul-2025 -- Section : 143(1) 92CA -- Bang-Trib -- Dy. CIT v. Toyota Kirloskar Motor (P.) Ltd. Revenue Appeal Dismissed Assessee Appeal DismissedIT Appeal No. 1429 and 1430 (Bang) of 2024, C.O. No. 35 and 36 (Bang) of 20242025 TaxPub(DT) 201 (Bang-Trib) 19-Jul-2025 -- Section : 260A 263 -- P&H-HC -- CIT v. Rajesh Mahajan Appeal DisposedITA-383 and 384 of 2006 (O & M)2025 TaxPub(DT) 200 (P&H-HC) 19-Jul-2025 -- Section : 142(1) 44BB 143(2) 144C(2) -- P&H-HC -- Petrofac International (UAE) LLC v. Asstt. CIT Application DisposedCWP-21788-2021 (O&M), CWP-24947-2021 (O&M)2025 TaxPub(DT) 146 (P&H-HC) 19-Jul-2025 -- Section : 12A 119(2)(b) -- Ker-HC -- Mary Queens Mission Hospital v. CIT(E) Petition AllowedWP(C) No. 17059 of 20242024 TaxPub(DT) 6639 (Ker-HC) 19-Jul-2025 -- Section : 119(2)(b) 119(2)(d) 44AB 139(1) -- Guj-HC -- Dhruvin Pradipbhai Shah v. Chief CIT Petition AllowedR/Special Civil Application No. 713 of 20242024 TaxPub(DT) 6412 (Guj-HC) 19-Jul-2025 -- Section : 148 148A(b) 148(A)(d) 148A(d) 151A 144B 147 -- Bom-HC -- L & T Finance Ltd. v. Asstt. CITWrit Petition (L) No. 18642 of 20242024 TaxPub(DT) 6383 (Bom-HC) 19-Jul-2025 -- Section : 12AA 12A(1)(ac) 12AB -- Mum-Trib -- Shree Bhayander Vardhman Sthankwashi Jain Shravak Sangh v. CIT(E) Assessee Appeal AllowedIT Appeal No. 3039 (Mum) of 20242024 TaxPub(DT) 5994 (Mum-Trib) 19-Jul-2025 -- Section : 36(1)(v) 40A(7) 92CA(1) 92CA(3) 92B 270A 234B 234C -- Del-Trib -- GKN Drive Line (India) Ltd. v. ACIT (OSD) Assessee Appeal Partly AllowedIT Appeal No. 692 (Del) of 20222024 TaxPub(DT) 5976 (Del-Trib) 19-Jul-2025 -- Section : 148 151A 148A 144B 147 151A(2) -- Bom-HC -- Future Generali India Insurance Co. Ltd. v. Asstt. CITW.P. (L) No. 20184 of 20242024 TaxPub(DT) 5973 (Bom-HC) 19-Jul-2025 -- Section : 245F(1) 154 245D(4) 245C 143(1) 143(3) 144 234B 207 245C(1) 147 245I 254(2) 2 -- Mad-HC -- Alukkas Jewellery Moghal Building v. Income-tax Settlement Commission Petition AllowedW.P. Nos. 12348 and 12349 of 20042024 TaxPub(DT) 5763 (Mad-HC) 19-Jul-2025 -- Section : 249(4) 147 144/144 148 148A(b) 149(1)(b) 148A(d) 144B 151A -- Asr-Trib -- Swarn Singh v. ITO Assessee Appeal AllowedIT Appeal No. 160 (Asr) of 20242024 TaxPub(DT) 3470 (Asr-Trib) 19-Jul-2025 -- Section : 143(1)(a) 37(1) 139 142 89 90 91 143(2) 156 246 264 143(l)(a) -- Mum-Trib -- Joyo Plastics v. ACIT Assessee Appeal Partly AllowedIT Appeal No. 4405 (Mum.) of 20232024 TaxPub(DT) 2903 (Mum-Trib) 19-Jul-2025 -- Section : 153C 271 234B 132(1) 143(3) 271F 149 148 148) 153B 127 153A 143(2) 132(4) -- Ind-Trib -- S.P. Kohli v. ACITIT(SS)A Nos. 185 to 191 and 229 to 233 (Ind) of 20142024 TaxPub(DT) 2695 (Ind-Trib) 19-Jul-2025 -- Section : 250 55(2)(aa) 55(2)(ac) 55(2b) 48 115R 115E 55(2)(b) 107 110 49) 3 112A 47 4 -- Bang-Trib -- Zash Traders v. ACIT Assessee Appeal DismissedIT Appeal No. 747 (Bang.) of 20232024 TaxPub(DT) 2694 (Bang-Trib) 19-Jul-2025 -- Section : 250(6) 40(a)(i) 9(1)(vii) 35(2AB) (1)(vii) 9(i)(vii) 195 36(1)(iii) 14A 115JB 35 -- Ahd-Trib -- Cadila Pharmaceuticals Ltd. v. ACIT Revenue Appeal Dismissed Assessee Appeal AllowedIT Appeal Nos. 51 & 52 and 73 & 76 (Ahd.) of 20202024 TaxPub(DT) 2653 (Ahd-Trib) 19-Jul-2025 -- Section : 143(3) 144C(13) 144C(5) 143(2) 270A 139 142 148 144B 24 90 195 40 2(31) 144C -- Mum-Trib -- BNP Paribas v. Asstt. CIT Assessee Appeal Partly AllowedIT Appeal No. 3416 (Mum.) of 20232024 TaxPub(DT) 2652 (Mum-Trib) 19-Jul-2025 -- Section : 143(3) 48 143(2) 147 36/37 251(2) 2(14) 45 43(3) 10 20 -- Hyd-Trib -- Super Dairy Farm v. Asstt. CITIT Appeal Nos. 1287, 1288 & 1265 (Hyd.) of 20172024 TaxPub(DT) 2381 (Hyd-Trib) 19-Jul-2025 -- Section : 144 69A 44AD -- Ahd-Trib -- Bhailalbhai Mafatlal Pujara v. ITO Assessee Appeal AllowedIT Appeal No. 885 (Ahd.) of 20232024 TaxPub(DT) 2360 (Ahd-Trib) 19-Jul-2025 -- Section : 143(3) 80IA(4) 143(2) 194C 80IA(13) 80iA(4) 80-IA(4) 33B 2 288 253(3) 35 14A -- Ahd-Trib -- ACIT v. M.S. Khurana Engineering Ltd.IT Appeal No. 2308, 2352 and 2357, C.O. No. 209 and 210 (Ahd.) of 20112024 TaxPub(DT) 2355 (Ahd-Trib) 19-Jul-2025 -- Section : 263 2(14) 2(4A) 2(4A)(ii) 2(14)(ii) 45 -- Rkt-Trib -- Piyushkumar Ravjibhai Dedania v. Pr. CIT Assessee Appeal DismissedIT Appeal No. 05 (Rjt) of 20212024 TaxPub(DT) 2162 (Rkt-Trib) 19-Jul-2025 -- Section : 143(3) 143(2) 69A 115BBE 234A 271AAC -- Del-Trib -- Pushpa Rai v. ITO Assessee Appeal AllowedIT Appeal No. 2673 (Delhi) 20232024 TaxPub(DT) 2054 (Del-Trib) 19-Jul-2025 -- Section : 143(3) 68 143(2) 131 10 -- Raip-Trib -- Mecon Engineering Services (P.) Ltd. v. ITO Assessee Appeal Partly AllowedIT Appeal No. 276 (Rpr) of 20232024 TaxPub(DT) 2052 (Raip-Trib) 19-Jul-2025 -- Section : 143(3) 68 133(6) 14A 131 -- Kol-Trib -- Klenzer Trading (P.) Ltd. v. ITO Assessee Appeal DismissedIT Appeal No. 111 (Kol.) of 20232024 TaxPub(DT) 2049 (Kol-Trib) 19-Jul-2025 -- Section : 143(3) 250 68 143(2) -- Raip-Trib -- Jairamdas Kachela v. ITO Assessee Appeal Partly AllowedIT Appeal No. 246 (Rpr) of 20232024 TaxPub(DT) 2044 (Raip-Trib) 19-Jul-2025 -- Section : 271B 250 271A 133A 148 143(2) 44AB 44AA -- Chen-Trib -- Balasingam Somasundaram v. Asstt. CIT Assessee Appeal AllowedIT Appeal Nos. 1199 & 1200 (Chny.) of 20232024 TaxPub(DT) 2028 (Chen-Trib) 19-Jul-2025 -- Section : 143(2) 69 -- Mum-Trib -- Asstt. CIT v. Rajmohan Appalacharya N. ChakravartyIT Appeal No. 2120 (Mum.) of 2023, CO No. 118 (Mum.) of 20232024 TaxPub(DT) 2026 (Mum-Trib) 19-Jul-2025 -- Section : 143(3) 13(3) 143(2) 133(6) 13(2)(g) 11 11(6) 32 11(1)(a) -- Raip-Trib -- Asstt. CIT v. Institute for Technology & Management University Revenue Appeal Partly AllowedIT Appeal No. 175 (Rpr.) of 2018 & 237 (Rpr) of 20192024 TaxPub(DT) 2025 (Raip-Trib) 19-Jul-2025 -- Section : 144 147 148 68 251 271 250 143(1) -- Raip-Trib -- Alok Keswani v. ITO Assessee Appeal Partly AllowedIT Appeal No. 202 (Rpr) of 20222024 TaxPub(DT) 2024 (Raip-Trib) 19-Jul-2025 -- Section : 254(2) 148 153C 139(1) 143(2) -- Ind-Trib -- Dhanwan Leasing and Finance Co. Ltd. v. ITOMA No. 40 (Ind) of 20232024 TaxPub(DT) 1777 (Ind-Trib) 19-Jul-2025 -- Section : 143(3) 271(1)(c) 253(5) -- Ind-Trib -- C.I. Builders (P.) Ltd. v. ACIT/DCIT Appeal DismissedIT Appeal Nos. 247 & 248 (Indore) of 20232024 TaxPub(DT) 1775 (Ind-Trib) 19-Jul-2025 -- Section : 263 -- Mum-Trib -- Tata Steel Ltd. v. Dy. CIT Assessee Appeal ApplicationI.T.A. No. 509/Mum/20232024 TaxPub(DT) 1582 (Mum-Trib) 19-Jul-2025 -- Section : 263 143(3) 143(3A) -- Kol-Trib -- Indianoil Petronas (P.) Ltd. v. Pr. CIT Assessee Appeal AllowedIT Appeal No. 430 (Kol) of 20232024 TaxPub(DT) 1579 (Kol-Trib) 19-Jul-2025 -- Section : 143(1) 10(23C) 143(1)(a) 10(23) 119(2)(b) 250 12AA ITR-5 -- Hyd-Trib -- Sri Ramalingeswara Swamy Temple v. Asstt. DIT(E) Assessee Appeal AllowedIT Appeal Nos. 491 & 492 (Hyd) of 20232024 TaxPub(DT) 1399 (Hyd-Trib) 19-Jul-2025 -- Section : 115JB 40(a)(i) 195 9(1)(vii) 194C 195(1) 90(2) 37 -- Del-Trib -- Global Vectra Helicorp Ltd. v. Dy. CIT Assessee Appeal Allowed Revenue Appeal DismissedIT Appeal Nos. 1397, 1482 to 1487 (Delhi) of 20202024 TaxPub(DT) 1374 (Del-Trib) 19-Jul-2025 -- Section : 56(2) 56(2)(v) 56(2)(vii) -- Del-Trib -- Dy. CIT v. Kul Prakash Chandhok Revenue Appeal DismissedIT Appeal No. 1921 (Delhi) of 20212024 TaxPub(DT) 663 (Del-Trib) 19-Jul-2025 -- Section : 271(1)(c) 270A 36(1)(va) 115JB 143(3) 36(1)(iv) 44AB 148 139 274 148) 2(24)(x) -- Raip-Trib -- Dy. CIT v. Chhattisgarh State Power Transmission Co. Ltd.IT Appeal Nos. 2 & 3/RPR/2023, CO Nos. 19 & 20/RPR/20232024 TaxPub(DT) 662 (Raip-Trib) 19-Jul-2025 -- Section : 147 69A 148 133(6) 142 142(1) 151 -- Raip-Trib -- Saraswati Garewal v. ITO Assessee Appeal AllowedIT Appeal No. 166 (RPR) of 20222024 TaxPub(DT) 190 (Raip-Trib) 19-Jul-2025 -- Section : 143(3) 68 271(1)(c) 5 -- Mad-HC -- Rarefield Engineers (P.) Ltd. v. Asstt. CIT Appeal DisposedT.C.A. No. 161 of 20232023 TaxPub(DT) 7489 (Mad-HC) 17-Jul-2025 -- 2025 TaxPub(CL) 1099 (SC) Adavya Projects (P) Ltd. v. Vishal Structurals (P) Ltd. & Ors. , SC, , Civil Appeal No. 5297 of 2025 Arising Out of SLP (C) No. 25746 of 2024, 2025-04-17 17-Jul-2025 -- 2025 TaxPub(CL) 1096 (Del-HC) UOI & Anr. v. Babulal Agrawal , Del-HC, , W.P. (C) No. 7150/2018, CM Appls. 27279/2018, 32767/2018 & 48900/2018, 2025-04-17 17-Jul-2025 -- 2025 TaxPub(CL) 1091 (SC) S.C. Garg v. State of Uttar Pradesh & Anr. , SC, , Criminal Appeal No(s). 438 of 2018, 2025-04-16 17-Jul-2025 -- 2025 TaxPub(CL) 1089 (Del-HC) Manoj Goyal & Anr. v. Sumit Bansal , Del-HC, , Crl. M.C. 7912/2023, Crl. M.A. 29515/2023 (stay) & Crl. M.A. 8579/2024 (stay), Crl. M.C. 8002/2023 & Crl. M.A. 29845/2023 (Stay), 2025-04-17 17-Jul-2025 -- 2025 TaxPub(CL) 1087 (Del-HC) Aditi Singh v. Amarendra Dhari Singh , Del-HC, , Crl. M.C. 6436/2023 & Crl. M.A. 24156/2023, 2025-04-16 17-Jul-2025 -- 2025 TaxPub(CL) 1046 (HP-HC) Sita Ram v. Chaman Lal , HP-HC, , Cr. MMO No. 267 of 2023, 2025-03-21 17-Jul-2025 -- 2025 TaxPub(CL) 1040 (HP-HC) Gian Chand v. State of Himachal Pradesh & Ors. , HP-HC, , Criminal Writ Petition No. 2 of 2025, 2025-04-11 17-Jul-2025 -- 2025 TaxPub(CL) 977 (Cal-HC) Balasore Alloys Ltd. v. Flynt Mining LLP , Cal-HC, , AP-COM/896/2024, 2025-04-02 17-Jul-2025 -- 2025 TaxPub(CL) 854 (SC) Citicorp Finance (India) Ltd. v. Snehasis Nanda , SC, , Civil Appeal No. 14157 of 2024, 2025-03-20 17-Jul-2025 -- 2025 TaxPub(CL) 827 (Chhattisgarh-HC) Suryakant Tiwari v. Directorate of Enforcement , Chhattisgarh-HC, , MCRC No. 6555 of 2024, 2025-01-27 17-Jul-2025 -- 2025 TaxPub(CL) 825 (MP-HC) Ishtiaq Hussain Siddiqui v. UOI , MP-HC, , Misc. Criminal Case No. 6957 of 2024, 2025-03-10 17-Jul-2025 -- 2025 TaxPub(CL) 777 (SC) Vihaan Kumar v. State of Haryana & Anr. , SC, , Criminal Appeal No. 621 of 2025 ( Arising out of Special Leave Petition (Crl.) No. 13320 of 2024 ), 2025-02-07 17-Jul-2025 -- 2025 TaxPub(CL) 698 (SC) Godrej Projects Development Ltd. v. Anil Karlekar & Ors. , SC, , Civil Appeal No. 3334 of 2023, 2025-02-03 17-Jul-2025 -- 2025 TaxPub(CL) 697 (SC) Poornima Advani & Anr. v. Government of NCT & Anr. , SC, , Civil Appeal No. 2643 of 2025 (Arising out of S.L.P. (Civil) No. 594 of 2020), 2025-02-18 17-Jul-2025 -- 2025 TaxPub(CL) 668 (SAFEMA- New Del) Bibha Devi v. Dy. Director, Directorate of Enforcement , SAFEMA- New Del, , MP-PMLA-6927/PTN/2020 (Misc. ) MP-PMLA-5090/PTN/2018 (Stay) and FPA-PMLA-2610/PTN/2018, MP-PMLA-5172/PTN/2018 (Stay), MP-PMLA-5171/PTN/2018 (Exem. ) and FPA-PMLA-2648/PTN/2018, MP-PMLA-5168/PTN/2018 (Stay) FPA-PMLA-2651/PTN/2018, 2024-11-26 17-Jul-2025 -- 2025 TaxPub(CL) 347 (Del-HC) Sanjana Agarwal v. Namoshivai Apparels (P) Ltd. , Del-HC, , RFA(Comm) 212/2023, RFA(Comm) 213/2023 & CM Appl. 49338/2023, 2024-12-24 17-Jul-2025 -- 2025 TaxPub(CL) 345 (SC) Narcotics Control Bureau v. Kashif , SC, , Criminal Appeal No. 5544 of 2024 (@ Special Leave Petition (Crl.) No. 12120 of 2024), 2024-12-20 17-Jul-2025 -- 2025 TaxPub(CL) 343 (SC) Hongkong & Shanghai Banking Corp. Ltd. v. Awaz & Ors. , SC, , Civil Appeal No. 5273 of 2008 with Civil Appeal No. 5294 of 2008, Civil Appeal No. 5627 of 2008, Civil Appeal No. 5278 of 2008, Civil Appeal No. 6679 of 2008, 2024-12-20 17-Jul-2025 -- 2025 TaxPub(CL) 106 (All-HC) Padam Singhee v. Directorate of Enforcement , All-HC, , Criminal Misc. Bail Application No. 32236 of 2024, 2024-11-14 17-Jul-2025 -- 2025 TaxPub(CL) 100 (SC) Patna Municipal Corpn. & Ors. v. Tribro AD Bureau & Ors. , SC, , Civil Appeal No. 11117 of 2024 ( @Special Leave Petition (Civil) No. 22592 of 2016 ) Emanating from LPA No. 1391 of 2012 arising from CWJC No. 5108 of 2012 [Patna High Court]. Civil Appeal No. 11118 OF 2024 ( Special Leave Petition (Civil) No. 24582, 2024-10-16 17-Jul-2025 -- 2025 TaxPub(CL) 95 (SC) Pawapuri Rice Mills v. Bihar State Food and Civil Supplies Corpn. Ltd. & Ors. , SC, , Civil Appeal No. 1889 of 2023, 2024-12-18 17-Jul-2025 -- 2025 TaxPub(CL) 1027 (Del-HC) Suraj Prakash Arora & Ors. v. Roshanara Club Ltd. & Ors. , Del-HC, , CS(OS) 210/2025 & I.A. 8546/2025, 2025-04-15 17-Jul-2025 -- 2025 TaxPub(CL) 980 (Bom-HC) Desmo Exports Ltd. v. Zhejiang Medicines & Health Products Import & Export Co. Ltd. , Bom-HC, , Official Liquidators Report No. 133 of 2019 in Company Petition No. 358 of 2016, with Interim Application (L) No. 12558 of 2023 in Company Petition No. 358 of 2016, 2025-03-21 17-Jul-2025 -- Section : 250 147 144 148A 149 151 139(1) 148A(d) 148A(b) 144B 148(a) 148A(a) 48 149(1) -- Pune-Trib -- Vaishali Keshav Kulkarni v. ITO Assessee Appeal Partly AllowedITA No. 540/PUN/20252025 TaxPub(DT) 4530 (Pune-Trib) 17-Jul-2025 -- Section : 250(6) 143(3) 14A 40(a)(ia) 36(1)(va) 41(1) 37(1) 271(1)(c) 36(1)(vii) 36(2) 36( -- Ahd-Trib -- ITO v. Vishal Plastomers (P) Ltd. Revenue Appeal Dismissed Assessee Appeal AllowedITA Nos. 1776 and 1782/Ahd/20142025 TaxPub(DT) 4520 (Ahd-Trib) 17-Jul-2025 -- Section : 154 115JB 143(3) 14A 2(17) 2(26)(ia) 4A 3(ii) 27 1151B 210 80 166 69 115JA -- Ahd-Trib -- ACIT v. National Dairy Development BoardITA Nos. 733, 734 & 755, 756 & 757/Ahd/2023 & C.O. Nos. 2 & 3/Ahd/2024 and ITA Nos. 1052 & 1059/Ahd/20232025 TaxPub(DT) 4515 (Ahd-Trib) 17-Jul-2025 -- Section : 147 144B 263 148 142(2) 142(1) 139(4) 148/147 147/148 147(1) -- Jp-Trib -- Shree Shyam Buildstructure (P) Ltd. v. ITOITA No. 814/JPR/20242025 TaxPub(DT) 4499 (Jp-Trib) 17-Jul-2025 -- Section : 263 44BBB 119 5(2) 9(1)(i) 9(1)(a) 44AA 44AB 143 28 44BBE -- Del-Trib -- Shenhzhen SDG Information Co. Ltd. v. CIT Assessee Appeal AllowedITA No. 746/Del/20222025 TaxPub(DT) 4497 (Del-Trib) 17-Jul-2025 -- Section : 143(2) 46 96 46) 143(3) 2 45 270A(1) 10 46(1) 10(37) 2(14) 65 63 105(1) 113 -- Raipur Bench -- Sharda Devi Kedia v. ITO Assessee Appeal DismissedITA No. 219/RPR/20242025 TaxPub(DT) 4495 (Raipur Bench) 17-Jul-2025 -- Section : 250 147 144B 69A 115BBE 234A 5 147/148 148 68 686969A 148A 149 149(1)(b) 148 -- Jp-Trib -- Akshat Loyalka v. ITO Assessee Appeal AllowedITA No. 1019/JPR/20242025 TaxPub(DT) 4492 (Jp-Trib) 17-Jul-2025 -- Section : 139(4) 148 142(1) 10 143(3) 147 144B 139(1) 10(38) 133(6) 68 69A 69C 131 -- Del-Trib -- Seema Jain v. ITO Assessee Appeal AllowedITA No. 4858/DEL/20242025 TaxPub(DT) 4490 (Del-Trib) 17-Jul-2025 -- Section : 250 149(1)(c) 143(3)/147 271(1)(c) 147 69 271(1)(b) -- Mum-Trib -- Dy. CIT v. Satya Kim Yashpal ITA No. 5309/MUM/2024, ITA No. 5311/MUM/2024, ITA No. 5502/MUM/2024, ITA No. 5138/MUM/2024, ITA No. 5137/MUM/2024, C.O. No. 260/MUM/2024, C.O. No. 267/MUM/2024, C.O. No. 272/MUM/2024, C.O. No. 261/MUM/2024, C.O. No. 269/MUM/2024, ITA No. 5503/MUM/202025 TaxPub(DT) 4489 (Mum-Trib) 17-Jul-2025 -- Section : 263 143(3) 148 147 50C 48 54F 142(1) 143(3)/147 -- Agra-Trib -- Sarika Srivastava v. Pr. CIT Assessee Appeal AllowedITA No. 56/Agr/2022 and ITA No. 57/Agr/20222025 TaxPub(DT) 4488 (Agra-Trib) 17-Jul-2025 -- Section : 148 151 142A 50 234A 271(1)(c) 143(3) 147 144C 50CA 48 153 153) 151(2) 147/1 -- Del-Trib -- Sangita Kshetry v. ACIT Appeal Partly AllowedITA Nos. 1876 to 1878/Del/2023, SA 387/Del/2023 [ITA No. 1876/Del/2023]2025 TaxPub(DT) 4485 (Del-Trib) 17-Jul-2025 -- Section : 143(3) 144B 5 270A 143(2) 142(1) 6(1)(c) 250 148A(b) 3 2(30) 5(1)(c) (1) 9 1 -- Jp-Trib -- Saket Agarwal v. ITOITA No. 1112/JP/20242025 TaxPub(DT) 4483 (Jp-Trib) 17-Jul-2025 -- Section : 260A 37(1) 10(2)(xv) 28 -- Mad-HC -- CIT v. Sahara Asset Management Co. (P) Ltd. Appeal DismissedTax Case Appeal No. 761 of 20102025 TaxPub(DT) 4481 (Mad-HC) 17-Jul-2025 -- Section : 68 148 142(1) 147 144 144B 2 69 60A 69/69A 08 -- Pune-Trib -- Rahul Nemgonda Patil v. ITO Assessee Appeal Partly AllowedITA No. 2522/PUN/20242025 TaxPub(DT) 4471 (Pune-Trib) 17-Jul-2025 -- Section : 147 144 56(2) 148 148A(d) 151(u) 151(1) 148A(b) 249(3) 149(1)(b) 151(1)(ii) 149 -- Mum-Trib -- Rahat Mohd. Riyazuddin Shaikh v. ITO Assessee Appeal AllowedITA No. 5291/MUM/20242025 TaxPub(DT) 4470 (Mum-Trib) 17-Jul-2025 -- Section : 143(3) 147 148 142(1) 131 139(1) 68 133(6) -- Jp-Trib -- Nitesh Agarwal v. ITO Assessee Appeal AllowedITA No. 1132/JP/20242025 TaxPub(DT) 4445 (Jp-Trib) 17-Jul-2025 -- Section : 132 127 153A 143(2) 142(1) 69B 115BBE 153A/ 153A/153C 132A 153C -- Del-Trib -- DCIT v. Neelam Arya Revenue Appeal DismissedITA No. 1533/Del/20242025 TaxPub(DT) 4444 (Del-Trib) 17-Jul-2025 -- Section : 250 147 45(2) 2(47) 69 14A 234B 271(1)(c) 143(3) 148 69B 148(2) 10(34) 2(47)( -- Ahd-Trib -- Navinchandra N. Patel v. Asstt. CIT Assessee Appeal AllowedITA No. 869/Ahd/20232025 TaxPub(DT) 4442 (Ahd-Trib) 17-Jul-2025 -- Section : 143(3) -- Mum-Trib -- Gaurav Sunil Mansinghani v. ITO Assessee Appeal AllowedITA No. 751/Mum/20252025 TaxPub(DT) 4432 (Mum-Trib) 17-Jul-2025 -- Section : 69 68 69C 40A(3) 115BBE 133A 131 143(3) -- Pune-Trib -- Mohan Dagadu Chougale v. ACIT Assessee Appeal Partly AllowedITA No. 1312/PUN/20242025 TaxPub(DT) 4429 (Pune-Trib) 17-Jul-2025 -- Section : 143(3) 144C(13) 10AA 92CA(1) 80IA 92CA(3) 144C(1) 80IA(10) 80I(10) 92F(ii) 92BA -- Mum-Trib -- KBS Creations v. Dy. CIT Assessee Appeal AllowedITA No. 6477/MUM/20242025 TaxPub(DT) 4408 (Mum-Trib) 17-Jul-2025 -- Section : 139(4) 139(1) 80P 80IB(10) 36(1)(iii) 14A 119(2)(b) 80IC 80AC 250(6) 80-IC 80-A -- Pune-Trib -- ITO v. Kumar Builders Project Pune (P) Ltd. Revenue Appeal DismissedITA No. 199/PUN/20252025 TaxPub(DT) 4405 (Pune-Trib) 17-Jul-2025 -- Section : 144C 153 144BA] 92CA -- Ker-HC -- IBS Software Services (P) Ltd. v. UOI Petition DisposedWP(C) No. 9520 of 20142025 TaxPub(DT) 4397 (Ker-HC) 17-Jul-2025 -- Section : 401 276(2) 226 80HHC 148 143 133A 276C 278 279 278E 313 141 131 276C(2) 114 -- Del-HC -- Harish Chadha v. State Petition DisposedCrl. Rev. P. 507/20122025 TaxPub(DT) 4393 (Del-HC) 17-Jul-2025 -- Section : 143(3) 144C(13) 144B 92CA 37 40A(7) 115JB 234C 270A 37(1) -- Mum-Trib -- Goldman Sachs (India) Securities (P) Ltd. v. ACIT Assessee Appeal AllowedITA No. 2436/MUM/20222025 TaxPub(DT) 4385 (Mum-Trib) 17-Jul-2025 -- Section : 250 147 2(14) 2(47) 23 45 45(4) 42 45(1) 53A 269UA] 34(3)(b) 48 2(31) 45(3) -- Chen-Trib -- Gokulakrishna v. Dy. CITITA No. 1088/CHNY/2025 and S.A. No. 48/Chny/2025 [In ITA No. 1088/Chny/2025]2025 TaxPub(DT) 4383 (Chen-Trib) 17-Jul-2025 -- Section : 263 111A 143(3) 37(1) 40(a) 143(3A) 36(1)(via) 28 142(1) 45-JA 263(1) -- Jp-Trib -- Finova Capital (P) Ltd. v. PCITITA No. 149/JP/20242025 TaxPub(DT) 4376 (Jp-Trib) 17-Jul-2025 -- Section : 143(2) 41(1) 37(1) 36(1)(vii) 36(2)(i) -- Pune-Trib -- DCIT v. Patson Agro Exports (P) Ltd. Revenue Appeal AllowedITA No. 1404/PUN/20232025 TaxPub(DT) 4366 (Pune-Trib) 17-Jul-2025 -- Section : 10A 14A 10AA 10A(4) 10AA(7) 10A/10AA 2(iv) 115-O -- Del-Trib -- DCIT v. Genpact India Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA No. 6415/DEL/2016 and ITA No. 6543/DEL/20162025 TaxPub(DT) 4365 (Del-Trib) 17-Jul-2025 -- Section : 143(1) 36(1)(va) 2(91) 143(1)(a) 139 142 156 36(1)(vii) 154 256(1) -- Pune-Trib -- DCIT v. Grihum Housing Finance Ltd. Assessee Appeal Allowed Revenue Appeal DismissedITA No. 1883/PUN/2024, CO No. 39/PUN/20242025 TaxPub(DT) 4364 (Pune-Trib) 17-Jul-2025 -- Section : 250 14A 153 143(3) 144C(3) 10(35) 115JB 92CA(1) 92CA(3) 92C(1) 92C(1)of -- Mum-Trib -- DCIT v. ISS Facility Services India (P) Ltd. Revenue Appeal Partly Allowed Assessee Appeal AllowedITA No. 2208/MUM/2025, CO No. 109/MUM/2025 (Arising out of ITA No. 2208/Mum/2025)2025 TaxPub(DT) 4363 (Mum-Trib) 17-Jul-2025 -- Section : 115BBE 132 143(3) 153A/144 69A 69C 56 -- Ahd-Trib -- DCIT v. Jayanti Misrimal Sanghavi Revenue Appeal DismissedITA No(s). 1163/Ahd/2024, 1164/Ahd/2024, 1165/Ahd/2024, 1168/Ahd/2024 And 1169/Ahd/20242025 TaxPub(DT) 4360 (Ahd-Trib) 17-Jul-2025 -- Section : 143(1) 153A 127 143(2) 245C(1) 245D(2C) 10(38) 68 69 132(4) 132(4A) 21 153B 6 -- Visak-Trib -- DCIT v. Ashok Kumar Agrawal I.T.(SS).A. No. 10/VIZ/2025, ITA No. 136/VIZ/2025, ITA No. 150/VIZ/20252025 TaxPub(DT) 4359 (Visak-Trib) 17-Jul-2025 -- Section : 250 143(3) 147 148 142(1) 133(6) 68 271(1)(c) 69 -- Ahd-Trib -- Arvindbhai Punabhai Patel v. ITO Assessee Appeal Partly AllowedITA No. 1998/Ahd/20242025 TaxPub(DT) 4331 (Ahd-Trib) 17-Jul-2025 -- Section : 115JB 154 36(1)(va) 14B 38 43B 139 2(24)(x) -- Pune-Trib -- AMJ Land Holdings Ltd. v. Asstt. DIT Assessee Appeal AllowedITA No. 2415/PUN/20242025 TaxPub(DT) 4327 (Pune-Trib) 17-Jul-2025 -- Section : 2(22)(e) 143(1) 148 2(22)(c) 2(22)(f) 2(32) 150 152A (1) 370 -- Mum-Trib -- Ajay S. Dhumal v. ITO Assessee Appeal DismissedITA No. 4519/MUM/20132025 TaxPub(DT) 4323 (Mum-Trib) 17-Jul-2025 -- Section : 143(1)(a) 11 10(23C) -- Pune-Trib -- Varvade Panchkroshi Shikshan Prasarak Mandal v. ACIT Assessee Appeal AllowedITA No. 2349/PUN/20242025 TaxPub(DT) 4254 (Pune-Trib) 17-Jul-2025 -- Section : 143(3) 144C(13) 144B 143(2) 144C(1) 253(1)(d) 43(3) 144C(5) 234A 234B 234C 92CA -- Del-Trib -- UCWEB Mobile (P) Ltd. v. Assessment Unit, ITD Assessee Appeal Partly AllowedITA No. 3945/Del/20242025 TaxPub(DT) 4251 (Del-Trib) 17-Jul-2025 -- Section : 250 143(3) 153A 69 56 153C 153D 132(4) 143(1) 132/133A 143(2) 69A 68 -- Mum-Trib -- Shantilal Hirji Savla v. DCIT Assessee Appeal AllowedITA Nos. 357 to 362/Mum/20252025 TaxPub(DT) 4187 (Mum-Trib) 17-Jul-2025 -- Section : 250 143(3) 250(2) 144 54F 115BBE 143(2) 142(1) 48 194-IA 194-IB 54/54F 270A -- Pat-Trib -- Seema Srivastava v. ITO Assessee Appeal AllowedITA No. 715/PAT/20242025 TaxPub(DT) 4180 (Pat-Trib) 17-Jul-2025 -- Section : 143(3) 153A 132 68 69C 145 69A 115BBE 37(1) -- Ahd-Trib -- Sankalp Organisers (P) Ltd. v. ACIT Assessee Appeal Partly Allowed Revenue Appeal DismissedIT(SS)A Nos. 47 to 52/Ahd/2023 and IT(SS)A Nos. 76 to 80/Ahd/2023, ITA Nos. 482 & 435/Ahd/2023, IT(SS)A No. 53/Ahd/2023 and ITA No. 436/Ahd/2023, IT(SS)A No. 69/Ahd/2023 and ITA No. 481/Ahd/20232025 TaxPub(DT) 4176 (Ahd-Trib) 17-Jul-2025 -- Section : 143(3) 10AA -- Mum-Trib -- Roop Ultrasonix Ltd. v. Asstt. CIT Assessee Appeal AllowedITA No. 130/MUM/20252025 TaxPub(DT) 4167 (Mum-Trib) 17-Jul-2025 -- Section : 28(ii)(e) 28(va) 28(va)(a) 143(1) 147 -- Mum-Trib -- Pankaj Inder Wadhwa v. ITO Appeal AllowedITA No. 1733/Mum/20252025 TaxPub(DT) 4157 (Mum-Trib) 17-Jul-2025 -- Section : 68 143(3) 44 44AB 115BBE -- Del-Trib -- Jt. CIT (OSD) v. Marble City India Ltd. Revenue Appeal DismissedITA No. 189/Del/20242025 TaxPub(DT) 4144 (Del-Trib) 17-Jul-2025 -- Section : 143(3) 132 271AAB 271(1)(c) 246A 3 9(a)(i) 2(1)(o) 10 153A 4 5 2(1)(j) 144C -- Mad-HC -- Future Plus Enterprise v. Pr. CITW.P. Nos. 7178 and 7182 of 2022 and W.M.P. Nos. 7199, 7200, 7203, 7207, 7208 and 7210 of 20222025 TaxPub(DT) 4134 (Mad-HC) 17-Jul-2025 -- Section : 69A 115BBE 144 142(1) 68 234A -- Chen-Trib -- DSA Motors v. ITO Assessee Appeal AllowedITA No. 2241/Chny/20242025 TaxPub(DT) 4131 (Chen-Trib) 17-Jul-2025 -- Section : 14A 35(2ab) 143(1) 143(2) 92CA(3) 80IA 35(2)(ab) 80G 37 115JB 80IA(8) 92f 92BA -- Kol-Trib -- DCIT v. Phillips Carbon Black Ltd. Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA Nos. 2456 to 2459/Kol/2024 and ITA No. 2034/Kol/20242025 TaxPub(DT) 4128 (Kol-Trib) 17-Jul-2025 -- Section : 80IA 80IA(4) (4)(i) 80IA(1) 80IA(4)(i) 10(23G) 194C 80IA(4)(b) 8OIA 33AC 80IB 1 -- Hyd-Trib -- ACIT v. Ocean Sparkle Ltd. Revenue Appeal AllowedITA No. 1017/Hyd/20242025 TaxPub(DT) 4084 (Hyd-Trib) 17-Jul-2025 -- Section : 260A 147 144C 195 201/201 148 9 84 90 -- Del-HC -- CIT v. Amazon Web Services, Inc.ITA 150/2025 & CM Appl. 29405/2025, ITA 154/2025 & CM Appl. 29646/20252025 TaxPub(DT) 3809 (Del-HC) 17-Jul-2025 -- Section : 43B 68 69 143(3) 139(1) 143(1)(a) 36(1)(iii) 43B(d) 115BBE 144B 43(1) 145(3) 1 -- Hyd-Trib -- Telangana State Housing Corpn. Ltd. v. DCIT Assessee Appeal Partly AllowedITA. No. 554/Hyd/20242025 TaxPub(DT) 3808 (Hyd-Trib) 17-Jul-2025 -- Section : 143(3) 143(2) 148 147 10(38) -- Mum-Trib -- Silver Stream Equities (P) Ltd. v. NFAC Assessee Appeal AllowedITA No. 3980/Mum/20232025 TaxPub(DT) 3801 (Mum-Trib)