Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 27-May-2026 -- Section : 250 143(1) 139 143(1)(a) 199 199(1) 199(3) (1) (2) 10(23FB) 115U -- Mum-Trib -- Eastern Shipping (P.) Ltd. v. ITO Assessee Appeal AllowedIT Appeal No. 2787 (Mum.) of 20252025 TaxPub(DT) 7094 (Mum-Trib) 27-May-2026 -- Section : 260A 153A 143(3) 34AB 145(3) 23(3) -- Chhattisgarh-HC -- Dy. CIT v. Mahamaya Steel Industries Ltd. Appeal DismissedTax Case No. 9 of 20212025 TaxPub(DT) 7091 (Chhattisgarh-HC) 27-May-2026 -- Section : 254(2) 48-AA 18 15 153C 142A -- Asr-Trib -- Dy. CIT v. Golden Tulip Hospitality (P.) Ltd.MA Nos. 83 and 84 (Asr) of 20242025 TaxPub(DT) 7089 (Asr-Trib) 27-May-2026 -- Section : 260A 13(1)(b) 12AB (4) 11 12AA 2(15) -- Guj-HC -- CIT(E) v. Bhojaram Leuva Patel Seva Samaj Trust Appeal DismissedR/Tax Appeal No. 1082 of 20242025 TaxPub(DT) 7088 (Guj-HC) 27-May-2026 -- Section : 144C 143(3) 156 270A 92CA 92CA(3) 144C(15) 158BA 158BD] 144C(1) 92B 144C15(b) -- Bom-HC -- Classic Legends (P.) Ltd. v. Assessment Unit Petition DisposedWrit Petition (L) No. 14748 of 20252025 TaxPub(DT) 7087 (Bom-HC) 27-May-2026 -- Section : 10(10A) 143(3) 154 10(10A)? 35B -- Chd-Trib -- Arun Dhir v. Dy. CIT Assessee Appeal AllowedIT Appeal No. 97 (Chd.) of 20252025 TaxPub(DT) 7081 (Chd-Trib) 27-May-2026 -- Section : 143(3) 144C(13) 144B 92CA(1) 92CA(3) 144C(1) 14A 144Bof -- Coch-Trib -- Apollo Tyres Ltd. v. ACIT Assessee Appeal Partly AllowedIT Appeal No. 1000 (Coch.) of 20242025 TaxPub(DT) 7080 (Coch-Trib) 27-May-2026 -- Section : 143(3) 144C(13) 144B 144C(1) 92CA(3) 143(2) -- Bang-Trib -- Andante Foods LLP v. Dy. CITIT Appeal No. 1723 (Bang.) of 20242025 TaxPub(DT) 7078 (Bang-Trib) 27-May-2026 -- Section : 143(1) 36(1)(va) 14B -- Pune-Trib -- Yardi Software India (P.) Ltd. v. ACIT Assessee Appeal Partly AllowedIT Appeal No. 549 (Pune) of 20252025 TaxPub(DT) 6967 (Pune-Trib) 27-May-2026 -- Section : 148A(d) 147 142(1) 144B 148A(b) 143A(d) -- Guj-HC -- Urvashi Kanubhai Desai v. ITO Petition AllowedR/Special Civil Application No. 8600 of 20242025 TaxPub(DT) 6953 (Guj-HC) 27-May-2026 -- Section : 250 234B 148 151 143(1) 143(3) 115JB 147 144B 151(2) -- Mum-Trib -- Sunidhi Securities & Finance Ltd. v. Dy. CIT Assessee Appeal AllowedIT Appeal No. 5938 (Mum.) of 20242025 TaxPub(DT) 6943 (Mum-Trib) 27-May-2026 -- Section : 263 80G 143(3) 144B 80-G 135 142 37(1) 142(1) 147 80G(2) -- Mum-Trib -- Strata Geosystems (India) (P.) Ltd. v. Pr. CIT Appeal AllowedIT Appeal No. 2447 (Mum.) of 20252025 TaxPub(DT) 6941 (Mum-Trib) 27-May-2026 -- Section : 148 147 143(3) 139 142 142(1) 143(3)) -- Bom-HC -- Stock Holding Corpn. of India Ltd. v. Asstt. CIT Petition DisposedWrit Petition No. 1009 of 20222025 TaxPub(DT) 6940 (Bom-HC) 27-May-2026 -- Section : 12A 12AB -- Ahd-Trib -- Shreeji Janseva Khandi Gramodyog Sangh v. CIT(E) Assessee Appeal AllowedIT Appeal No. 92 (Ahd) of 20252025 TaxPub(DT) 6929 (Ahd-Trib) 27-May-2026 -- Section : 148A 133A 148A(b) 142A 148A(d) 147 148A(a) -- Guj-HC -- Raama Enterprises v. Asstt. CIT Petition AllowedR/Special Civil Application No. 15062 of 20222025 TaxPub(DT) 6918 (Guj-HC) 27-May-2026 -- Section : 148 148A(b) 3(1) 148A(d) 148- -- Guj-HC -- Prolife Industries Ltd. v. ITOR/Special Civil Application No. 9100 of 20232025 TaxPub(DT) 6917 (Guj-HC) 27-May-2026 -- Section : 260A 10(38) 68 143(3) 18 69C 115BBE -- Guj-HC -- Pr. CIT v. Vinod Premjibhai Gangani Appeal DismissedR/Tax Appeal No. 890 of 20242025 TaxPub(DT) 6916 (Guj-HC) 27-May-2026 -- Section : 260A 263 143(3) 68 133(6) -- Cal-HC -- Pr. CIT v. Anjaniputra Nirmal (P.) Ltd. Application DismissedITAT No. 262 of 2024, IA Nos. GA/1 and 2 of 20242025 TaxPub(DT) 6911 (Cal-HC) 27-May-2026 -- Section : 195 9(1)(vii) 9(1)(vi) 201 -- Karn-HC -- Pr. CIT v. IBM Singapore Pte Ltd. Appeal DismissedIT Appeal Nos. 681, 682 and 683 of 20232025 TaxPub(DT) 6909 (Karn-HC) 27-May-2026 -- Section : 260A 10(38) 154 143(3) 68 18 69C 115BBE -- Guj-HC -- Pr. CIT v. Sanjaykumar Damjibhai Gangani Appeal DismissedR/Tax Appeal Nos. 924 and 929 of 20242025 TaxPub(DT) 6907 (Guj-HC) 27-May-2026 -- Section : 148 148A(b) 3(1) 148A(d) 148- -- Guj-HC -- Opera Exports (P.) Ltd. v. Asstt. CITR/Special Civil Application No. 8589 of 20232025 TaxPub(DT) 6904 (Guj-HC) 27-May-2026 -- Section : 80G 80G(5) 11 12AA 2(15) 10 52(2) -- Mum-Trib -- National Association for the Blind v. CIT(E) Assessee Appeal AllowedIT Appeal No. 2490 (M) of 20252025 TaxPub(DT) 6888 (Mum-Trib) 27-May-2026 -- Section : 11(2) 11(3) 115BBI 11(3)(iii) 12AA 10 11(2)(a) 11(3)(c) -- Ahd-Trib -- Meshri Mahajan Vanda v. ITO(E) Assessee Appeal AllowedIT Appeal No. 1261 (Ahd) of 20252025 TaxPub(DT) 6880 (Ahd-Trib) 27-May-2026 -- Section : 143(3) 144B 156 274 246A 115UB 10(23FBA) -- Bom-HC -- Kedaara Captial Fund II LLP v. Assessment Unit, NFAC Petition DisposedWrit Petition No. 2684 of 20252025 TaxPub(DT) 6870 (Bom-HC) 27-May-2026 -- Section : 115A 143(3) 144C(3) 92CA(3) 201(1A) 206C(7) 2(22)(a) 115-0 1150 2(22)(e) 154 -- Mum-Trib -- Jt. CIT v. ZT Systems India (P.) Ltd. Revenue Appeal DismissedIT Appeal No. 1729 (Mum) of 20252025 TaxPub(DT) 6869 (Mum-Trib) 27-May-2026 -- Section : 50C 148 47 139 124(3) 147 144 -- Hyd-Trib -- ITO v. Ratan Kumar Ingu Revenue Appeal DismissedIT Appeal No. 573 (Hyd) 20252025 TaxPub(DT) 6860 (Hyd-Trib) 27-May-2026 -- Section : 119(2)(b) 44AB 115BAA 115JB 143(1) 234A 139(1) -- Bom-HC -- Gem Nuts & produce Exports Co. (P.) Ltd. v. Pr. CIT Petition DisposedWrit Petition (L) No. 11406 of 20252025 TaxPub(DT) 6853 (Bom-HC) 27-May-2026 -- Section : 147 144B 69A 148 148) 151A 148A] -- Chen-Trib -- Ekambaram Elumalai v. ITO Assessee Appeal AllowedIT Appeal No. 1799 (Chny) of 20252025 TaxPub(DT) 6850 (Chen-Trib) 27-May-2026 -- Section : 132 132(5) -- Guj-HC -- Dharmeshkumar Gautamkumar Sutaria v. Pr. CIT R/Special Civil Application No. 10424 of 20252025 TaxPub(DT) 6847 (Guj-HC) 27-May-2026 -- Section : 119(2)(b) 143(1) 143(1)] -- Bom-HC -- Bharat Eudcation Society v. ITOWrit Petition No. 2046 of 20252025 TaxPub(DT) 6833 (Bom-HC) 27-May-2026 -- Section : 148A 131A 148A(d) -- Guj-HC -- Ashapura Transport Co. v. Asstt. CIT Petition AllowedR/Special Civil Application No. 2083 of 20232025 TaxPub(DT) 6824 (Guj-HC) 27-May-2026 -- Section : 143(3) 147 271(1)(c) 148 139 142(1) 69C -- Mum-Trib -- Ankit Gems (P.) Ltd. v. ITO Assessee Appeal AllowedIT Appeal No. 3097 (Mum.) of 20252025 TaxPub(DT) 6821 (Mum-Trib) 27-May-2026 -- Section : 143(3) 147 148 54 54F 54f 161 -- Del-Trib -- ACIT v. Merilina Foundation Revenue Appeal Dismissed Assessee Appeal DismissedIT Appeal No.1881 (Delhi) of 2020, C.O. No. 110 (Delhi) of 20222025 TaxPub(DT) 6818 (Del-Trib) 27-May-2026 -- Section : 80G(5) 80G(5B) 12AB(1)(b) 80G(5)(ii) 2(15) -- Ahd-Trib -- Rajvee Foundation v. CIT(E) Assessee Appeal AllowedIT Appeal No. 438 (Ahd.) of 20252025 TaxPub(DT) 6330 (Ahd-Trib) 27-May-2026 -- Section : 12AB 80G 80G(5) -- Hyd-Trib -- Raising Shakti Foundation v. CIT(E) Assessee Appeal AllowedIT Appeal Nos. 312 and 313 (Hyd) of 20252025 TaxPub(DT) 6329 (Hyd-Trib) 27-May-2026 -- Section : 14 238 5(1) 7 31 33 -- Bom-HC -- Pr. CIT v. Shirpur Gold Refinery Ltd.IT Appeal Nos. 729, 773 & 798 of 20182025 TaxPub(DT) 6327 (Bom-HC) 27-May-2026 -- Section : 260-A 143(3) 144(3) 292B -- Bom-HC -- Pr. CIT v. Culver Max Entertainment (P.) Ltd.Income Tax Appeal (L.) No. 8863 of 20242025 TaxPub(DT) 6326 (Bom-HC) 27-May-2026 -- Section : 148 148A(b) 148(A)(d) 148A(d) 151 151A 144B 147 -- Bom-HC -- Prakash Pandurang Patil v. ITOWrit Petition No. 10749 of 20242025 TaxPub(DT) 6324 (Bom-HC) 27-May-2026 -- Section : 148 149 -- Del-HC -- Poonam Promoters & Developers (P.) Ltd. v. Chief CITW.P.(C) No. 13070 of 2024, CM Appl. No. 54535 of 20242025 TaxPub(DT) 6323 (Del-HC) 27-May-2026 -- Section : 44AB 36(1) 36(1)(va) 119(2)(b) 43B 36(1)(v) -- Guj-HC -- P. Kavin & Co. v. Pr. CITR/Special Civil Application No. 19513 of 20232025 TaxPub(DT) 6322 (Guj-HC) 27-May-2026 -- Section : 276C(2) 278 138 278B 138/141 -- Bom-HC -- Pinakin Kantilal Patel v. Dy. CITCriminal Application Nos. 614 to 616 of 2011, Application Nos. 104 & 106 of 20192025 TaxPub(DT) 6321 (Bom-HC) 27-May-2026 -- Section : 80G(5) 119(2)(b) -- Hyd-Trib -- Peoples Progress Trust v. CIT(E) Assessee Appeal AllowedIT Appeal No. 635 (Hyd) of 20252025 TaxPub(DT) 6320 (Hyd-Trib) 27-May-2026 -- Section : 143(3) 58(1) 271(1)(c) 69C 32(2) 72(2) 32(1) -- Ahd-Trib -- Parshwanath Land Organisers LLP v. ITO Assessee Appeal AllowedIT Appeal No. 700 (Ahd.) of 20252025 TaxPub(DT) 6319 (Ahd-Trib) 27-May-2026 -- Section : 263 143(3) 80G 135 37 -- Mum-Trib -- Nirmal Bang Securities (P.) Ltd. v. Pr. CIT Appeal DismissedIT Appeal No. 2454 (Mum.) of 20252025 TaxPub(DT) 6317 (Mum-Trib) 27-May-2026 -- Section : 12A 80G 11 12A(1)(ac) 10 -- Pune-Trib -- My Ecosocial Planet Foundation v. CIT(E) Assessee Appeal AllowedIT Appeal Nos. 2793 & 2794 (Pun) of 20242025 TaxPub(DT) 6316 (Pune-Trib) 27-May-2026 -- Section : 80G[5] 12A 80G[5][iv] 80G(5) 80G(5)(vi) -- Ahd-Trib -- Modasa Ekda Visha Khadayata Modipunch Kelavani Mandal v. CIT(E) Assessee Appeal AllowedIT Appeal No. 1086 (Ahd) of 20252025 TaxPub(DT) 6313 (Ahd-Trib) 27-May-2026 -- Section : 80G 12AB 80G(5)(iv) 139(1) -- Hyd-Trib -- Maharanyam Muralidhara Swamiji Vedha Ashram v. CIT(E) Assessee Appeal AllowedIT Appeal Nos. 707 & 708 (Hyd.) of 20252025 TaxPub(DT) 6308 (Hyd-Trib) 27-May-2026 -- Section : 11(1)(d) 12A 147 148 250 11(d) -- Mum-Trib -- Loknayak Jaiprakash Narayan Leprosy Eradication Trust v. ITO Assessee Appeal AllowedIT Appeal No. 2827 (Mum) of 20252025 TaxPub(DT) 6305 (Mum-Trib) 27-May-2026 -- Section : 148 148A(3) 148A(1) 148A(d) -- Del-HC -- Lecoanet Hemant India (P.) Ltd. v. Dy. CIT Petition DisposedW.P. (C) No. 10174 of 2025, CM Appl. No. 42265 of 20252025 TaxPub(DT) 6303 (Del-HC) 27-May-2026 -- Section : 132(1) 132(4) 143(3) -- Guj-HC -- Labh Construction & Industries Ltd. v. Dy. CIT In Favour of RevenueR/Tax Appeal No. 1987 of 20102025 TaxPub(DT) 6302 (Guj-HC) 26-May-2026 -- Section : 132 148 143(2) 147 148B 142(1) 133(6) 37(1) 206AB 40A(3) 132(4A) 114 (4A) 256 -- Del-Trib -- M/s. Al-Dua Agro Food Processing Pvt. Ltd. v. Deputy Commissioner of Income Tax, Central Circle-1, Faridabad, Assistant Commissioner of Income Tax, Central Circle-1, Faridabad v. M/s Al-Dua Agro Food Processing Pvt. Ltd. Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 7190 to 7193/DEL/2025, 590 & 591/DEL/2026, 705 & 706/DEL/20262026 TaxPub(DT) 4185 (Del-Trib) 26-May-2026 -- Section : 143(3) 69A 133(6) -- Del-Trib -- Assistant Commissioner of Income Tax, New Delhi v. Jagriti Plastics Limited, Jagriti Plastics Limited v. Assistant Commissioner of Income Tax, New DelhiITA No. 4978/DEL/2024 & C.O. No. 50/DEL/20252026 TaxPub(DT) 4183 (Del-Trib) 26-May-2026 -- Section : 132 143(3) 148B 143(2) 148/148B 132A 133A 139 142(1) 147 153A 1534) 6 132/132 -- Del-Trib -- Rajesh Bansal & Malwa Packaging v. DCIT, Central Circle-19, Delhi, ACIT, Delhi v. Malwa Packaging Revenue Appeal DismissedITA Nos. 6115, 5756 & 7586/Del/20252026 TaxPub(DT) 4182 (Del-Trib) 26-May-2026 -- Section : 143(3) 144C(13) 292B -- Del-Trib -- Singtel Global (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax, Circle-22(2), New Delhi Assessee Appeal AllowedITA No. 2001/Del/20222026 TaxPub(DT) 4181 (Del-Trib) 26-May-2026 -- Section : 271G 92D? 92D(3) 271G? 92A(1) 92A(2)(a) 92A(2)(b) 92(b) -- Mum-Trib -- ACIT 23(1), Mumbai v. D.A. Jhaveri Revenue Appeal DismissedITA Nos. 2206 & 2207/MUM/20242026 TaxPub(DT) 4180 (Mum-Trib) 26-May-2026 -- Section : 271(1)(c) 143(3) 144C(13) 92C(2) -- Mum-Trib -- ACIT, Circle 15(1)(1), Mumbai v. APL Logistics (India) Pvt. Ltd., APL Logistics (India) Pvt. Ltd. v. ACIT-15(1)(1), MumbaiITA Nos. 5008 & 5304/Mum/2025 & C.O. No. 14/Mum/20262026 TaxPub(DT) 4179 (Mum-Trib) 26-May-2026 -- Section : 250 14A 14A(2) 36(1)(iii) 115U 28 263 37(1) 43D 234C -- Ahd-Trib -- Axis Bank Limited v. Asstt. Commissioner of Income Tax, Cir. 1(1)(1), Ahmedabad, Asstt. Commissioner of Income Tax, Cir. 1(1)(1), Ahmedabad v. Axis Bank Limited Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 611 & 612/Ahd/2025, 563 & 564/Ahd/20252026 TaxPub(DT) 4178 (Ahd-Trib) 26-May-2026 -- Section : 147 144 144B 271(1)(c) 148A 139 148A(d) -- Ahd-Trib -- Rameshbhai Rayjibhai Parmar v. Income Tax Officer, Ward -1(2)(2), Vadodara Assessee Appeal AllowedI.T.A. Nos. 2663 & 2664/Ahd/20252026 TaxPub(DT) 4177 (Ahd-Trib) 26-May-2026 -- Section : 250 143(3) 154 47 148 131 -- Ahd-Trib -- Praspack Industries Pvt. Ltd. v. The ACIT, Circle, Mehsana Assessee Appeal AllowedI.T.A. No. 2681/Ahd/20252026 TaxPub(DT) 4176 (Ahd-Trib) 26-May-2026 -- Section : 143(3) 144C 92CA 80-IC 92CA(3) 144C(10) 80IC 10C 270A 5(1) 90 90/91 234A -- Del-Trib -- Elofic Industries Limited v. ACIT, Circle 7(1), Delhi Assessee Appeal Partly AllowedITA No. 489/Del./20222026 TaxPub(DT) 4175 (Del-Trib) 26-May-2026 -- Section : 143(3) 144C 92CA 271(1)(c) 40(a)(ia) 143(1) 143(1)(a) 194C(6) -- Del-Trib -- Astemo India Private Limited, (Formerly known as Hitachi Astemo India Private Limited) v. Addl. CIT, National E-assessment Centre, New Delhi Appeal Partly AllowedITA Nos. 523/Del./2021 & 142/Del./20222026 TaxPub(DT) 4174 (Del-Trib) 26-May-2026 -- Section : 263 250 80IB 80HHC 80IA(9) 80AB(13) 80IB(13) 80-IB 80-HHC 80-IA 80-1A 80-1A(9) -- Del-Trib -- Sarla Fashion Garments v. Commissioner of Income Tax-XI, New Delhi Assessee Appeal AllowedI.T.A. No. 1799/Del/20062026 TaxPub(DT) 4173 (Del-Trib) 26-May-2026 -- Section : 250 147 144B 139 148A 80P(2)(c) 271 -- Mum-Trib -- Jankalyan Nagari Sahakari Patsanstha Mar Shahapur v. DCIT Circle-1, Maharashtra Assessee Appeal AllowedITA No. 6301/Mum/20252026 TaxPub(DT) 1370 (Mum-Trib) 26-May-2026 -- Section : 250 282 -- Chd-Trib -- Shri Nitin Goel, C/o V V Bhalla & Company v. The ITO, Ward 1, Jagraon Appeal AllowedITA Nos. 1201 to 1205 & 1208/CHD/20252026 TaxPub(DT) 1369 (Chd-Trib) 26-May-2026 -- Section : 270A 270AA 270A(2)(b) 139(1) -- Cal-Trib -- M/s Unique Insurance Company v. ITO, Ward-6(1), Punjab Appeal AllowedITA Nos. 1147, 1148 & 1149/CHANDI/20252026 TaxPub(DT) 1366 (Cal-Trib) 26-May-2026 -- Section : 144 147 271(1)(c) -- Mum-Trib -- Reliable Enterprises C/o. Crystal Developers v. The Income Tax Officer, Ward 4(1), Thane Assessee Appeal AllowedITA Nos. 4811, 4812/MUM/20252026 TaxPub(DT) 1364 (Mum-Trib) 26-May-2026 -- Section : 250 148 143(2) -- Chen-Trib -- Ms. Sasikala Krishnasamy v. The Income Tax Officer, Corporate Ward 5(2), Chennai Assessee Appeal AllowedITA No. 2558/CHNY/20252026 TaxPub(DT) 1361 (Chen-Trib) 26-May-2026 -- Section : 143(2) 142(1) 14A 270A -- Pune-Trib -- Kumar Properties and Real Estate Pvt. Ltd. v. ACIT, Circle 14, Pune Assessee Appeal AllowedITA No. 2798/PUN/20252026 TaxPub(DT) 1357 (Pune-Trib) 26-May-2026 -- Section : 250 143(3) 144B 40(a)(ia) 143(1)(a) 194H 253(5) -- Rkt-Trib -- Hardikkumar Maganbhai Thumar v. The Income Tax Officer, Ward -1(1)(1), Gujarat Assessee Appeal AllowedITA No. 625/RJT/20252026 TaxPub(DT) 1352 (Rkt-Trib) 26-May-2026 -- Section : 143(3) 143(3A) 68 143(2) 133(6) -- Hyd-Trib -- Abdul Muqeed Mohammed v. Income Tax Officer, Ward-1, Warangal Assessee Appeal AllowedI.T.A. No. 36/Hyd/20252026 TaxPub(DT) 1347 (Hyd-Trib) 26-May-2026 -- Section : 143(3) 4(2) 4(7) 10 28(va) -- Hyd-Trib -- Rasar Biogenetics v. Income Tax Officer, Ward-10(1), Hyderabad Assessee Appeal AllowedI.T.A. No. 1266/Hyd/20252026 TaxPub(DT) 1346 (Hyd-Trib) 26-May-2026 -- Section : 250 -- Ahd-Trib -- Ahmedali Kurbanhusain Piplodwala & Co. v. Income Tax Officer Ward 1, Dahod Assessee Appeal AllowedI.T.A. No. 1612/Ahd/20252026 TaxPub(DT) 1342 (Ahd-Trib) 26-May-2026 -- Section : 250 12A 11/12 147 -- Ahd-Trib -- Mangal Jivan Trust v. Income Tax Officer (Exemption), Palanpur Assessee Appeal AllowedI.T.A. No. 1756/Ahd/20252026 TaxPub(DT) 1341 (Ahd-Trib) 26-May-2026 -- Section : 148 143(3) 150(1) 147 251 144 245HA 149 -- Luck-Trib -- Alok Kumar Rungta v. National Faceless Appeal Centre, Delhi Assessee Appeal Partly AllowedITA No. 598/LKW/20252026 TaxPub(DT) 1335 (Luck-Trib) 26-May-2026 -- Section : 68 40(a(ia) 143(2) 40(a)(ia) -- Luck-Trib -- Jyoti Gyanchandani v. Income Tax Office Ward -1(2)(1), Kanpur Assessee Appeal AllowedITA No. 158/LKW/20242026 TaxPub(DT) 1334 (Luck-Trib) 26-May-2026 -- Section : 69A 143(1) 148 139 143(2) 142(1) 37 -- Bang-Trib -- Shri Gopal Anil Kumar v. The Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore Assessee Appeal Partly AllowedITA Nos. 863 & 864/Bang/20252026 TaxPub(DT) 1331 (Bang-Trib) 26-May-2026 -- Section : 250 143(1) 147 148 143(2) 142(1) 50C/43CA 57 151 148A(d) 144B(8) -- Bang-Trib -- Smt. Nileshwar Jayanthi Prabhu v. The Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bengaluru Assessee Appeal AllowedITA No. 1697/Bang/20252026 TaxPub(DT) 1328 (Bang-Trib) 26-May-2026 -- Section : 143(3) 144B 40(a)(ia) 194I 194J 194C 133(6) -- Chen-Trib -- Ramaniyam Real Estates Private Limited v. ACIT, Circle -1, Chennai Assessee Appeal AllowedITA No. 2439/Chny/20252026 TaxPub(DT) 1325 (Chen-Trib) 26-May-2026 -- Section : 144 68 251(1)(a) 148A -- Del-Trib -- Harjeet Kaur v. Income Tax Department Circle 5(1)(1), Uttar Pradesh Assessee Appeal AllowedITA No. 2731/Del/20252026 TaxPub(DT) 1324 (Del-Trib) 26-May-2026 -- Section : 144 143(3A) -- Mum-Trib -- Goldmohur Design And Apparel Park Limited v. DCIT - Circle 7(1)(1), Mumbai Assessee Appeal AllowedI.T.A. No. 804/Mum/20252026 TaxPub(DT) 1323 (Mum-Trib) 26-May-2026 -- Section : 250 68 143(1) 148 143(3) 147 271(1)(c) 131 -- Mum-Trib -- Income Tax Officer, Ward 2(1), Thane v. Mr. Bherulal Chunnilal Jain Revenue Appeal AllowedITA No. 5039/Mum/20242026 TaxPub(DT) 1322 (Mum-Trib) 26-May-2026 -- Section : 68 143(2) 143(3) 147 147/151 2(4) 143(1) 148 151 -- Chd-Trib -- M/s Mittal Cotspin Ltd. v. ITO, Ward 2(5), Ludhiana Appeal AllowedITA No. 950/CHD/20252026 TaxPub(DT) 1314 (Chd-Trib) 26-May-2026 -- Section : 250 -- Chen-Trib -- Raghavendra Reddy Bommi Reddy v. DCIT, Corporate Circle-1(2), Chennai Assessee Appeal AllowedITA Nos. 3662 & 3663/Chny/20252026 TaxPub(DT) 1311 (Chen-Trib) 26-May-2026 -- Section : 270A 250 -- Chen-Trib -- KK 238 P.N. Patty Veerakkal Pudur Primary Co-op. Credit Society Ltd. v. ITO, Ward-1(6), Salem Assessee Appeal AllowedITA Nos. 2870 & 2871/Chny/20252026 TaxPub(DT) 1310 (Chen-Trib) 26-May-2026 -- Section : 80P 143(1) 119(2)(b) 139(1) -- Chen-Trib -- S55 Keerippatty Primary Agricultural Co-op. Credit Society Ltd. v. ITO, Ward-1(6), Salem Assessee Appeal AllowedITA No. 3431/Chny/20252026 TaxPub(DT) 1306 (Chen-Trib) 26-May-2026 -- Section : 80G -- Chen-Trib -- Siddhar Sri Balasubramania Swamigal Trust v. CIT (Exemptions), Chennai Assessee Appeal AllowedITA No. 3395/Chny/20252026 TaxPub(DT) 1304 (Chen-Trib) 26-May-2026 -- Section : 250 -- Chen-Trib -- Vasanthakokilam v. ITO, Non-Corporate Ward-10(3), Chennai Assessee Appeal AllowedITA No. 2666/Chny/20252026 TaxPub(DT) 1302 (Chen-Trib) 26-May-2026 -- Section : (6) -- Chen-Trib -- Sundararajan Raghunathan v. ITO, Non-Corporate Ward-9(5), Chennai Assessee Appeal AllowedITA No. 2842/Chny/20252026 TaxPub(DT) 1300 (Chen-Trib) 26-May-2026 -- Section : 250 133(2A) 201(1) 194LBC 115TCA(3) 201(1A) -- Mum-Trib -- Arcil SBPS 001 I Trust v. DCIT (TDS)-(1)(1), Mumbai Assessee Appeal AllowedITA No. 4700/Mum/20252026 TaxPub(DT) 1296 (Mum-Trib) 26-May-2026 -- Section : 80G(5) 80G(5)(iv) 119 10(23C) -- Pune-Trib -- Chittapawan Brahmin Sangha, Nashik v. CIT (Exemption), Pune Assessee Appeal AllowedITA No. 2421/PUN/20252026 TaxPub(DT) 1293 (Pune-Trib) 26-May-2026 -- Section : 147 144 148 148A(d) 271(1)(b) 271(1)(c) 271AAC(1) -- Del-Trib -- The Sri Shiv Mahima Co-operative Group Housing Society Ltd. v. Income Tax Officer, Ward 1(4), Faridabad Assessee Appeal Partly AllowedITA Nos. 5886 to 5891, 5924, 5925, 5927, 5928, 5929, 5930, 5931, 5932 & 5933/Del/20252026 TaxPub(DT) 1292 (Del-Trib) 26-May-2026 -- Section : 147 144B -- Asr-Trib -- Shri Kirpal Singh v. ITO Appeal AllowedITA No. 443/ASR/20252026 TaxPub(DT) 1291 (Asr-Trib) 26-May-2026 -- Section : 263 80-IBA 80IB 143(3) 144B 801BA 80-1BA 119 1448 -- Pune-Trib -- Sarju Gurunamal Goklani v. PCIT, Nashik-1 Assessee Appeal DismissedITA No. 974/PUN/20252026 TaxPub(DT) 1290 (Pune-Trib) 26-May-2026 -- Section : 250 147 133(6) 68 148 56(2)(vii) -- Ahd-Trib -- Jayshreeben Rohitbhai Patel v. Income Tax Officer, Ward-5(2)(2), Ahmedabad Assessee Appeal AllowedITA No. 1524/Ahd/20252026 TaxPub(DT) 1288 (Ahd-Trib) 26-May-2026 -- Section : 250 148 143(3) 147 -- Srt-Trib -- Shreeji Krupa Co. Op. Housing Society Limited v. Income Tax Officer, Ward 2(3), Bharuch Assessee Appeal AllowedITA No. 476/SRT/20252026 TaxPub(DT) 1287 (Srt-Trib) 26-May-2026 -- Section : 801B 2348 -- Del-Trib -- DCIT v. Omaxe Limited Revenue Appeal DismissedITA No. 2148 & 2149/Del/20252026 TaxPub(DT) 1286 (Del-Trib) 26-May-2026 -- Section : 250 143(3) 68 115BBE 154 133(6) -- Ahd-Trib -- Pankaj Jewellers Private Limited v. The Income Tax Officer, Ward-3(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 1442/Ahd/20252026 TaxPub(DT) 1279 (Ahd-Trib) 26-May-2026 -- Section : 12A 143(2) 143(3) 12A/12AA -- Del-Trib -- Income tax Officer (Exemption), New Delhi v. Veer Kunwar Singh Shodh Sansthan Revenue Appeal DismissedITA No. 3999/DEL/20252026 TaxPub(DT) 1262 (Del-Trib) 26-May-2026 -- Section : 69A 144 -- Del-Trib -- Shri Narender Singh v. ITO, Ward -69(4), New Delhi Assessee Appeal Partly AllowedITA No. 4099/DEL/20252026 TaxPub(DT) 1261 (Del-Trib) 26-May-2026 -- Section : 250 144 250(4) 142(1) 69A -- Ahd-Trib -- Qaisar Jan v. Income Tax Officer, Ward-4, Anand Assessee Appeal Partly AllowedITA No. 1777/Ahd/20242026 TaxPub(DT) 1260 (Ahd-Trib) 26-May-2026 -- Section : 271AAC 234B 143(2) 69A -- Ahd-Trib -- Rajeshbhai Parsottamdas Patel v. The Income Tax Officer, Ward-4(1)(2), Vadodara Assessee Appeal Partly AllowedITA No. 429/Ahd/20252026 TaxPub(DT) 1258 (Ahd-Trib) 26-May-2026 -- Section : 143(3) 144B 143(2) 68 115BBE 250(6) -- Pune-Trib -- Devtech M2M Limited v. DCIT, Central Circle 1(1), Pune Assessee Appeal AllowedITA No. 1231/PUN/20252026 TaxPub(DT) 1256 (Pune-Trib) 26-May-2026 -- Section : 12AB 12AAB 2(15) 12AB(4) -- Del-Trib -- Seth PannaLal Charitable Trust v. Commissioner of Income Tax (Exemptions), ChandigarhITA No. 3097/Del/20252026 TaxPub(DT) 1251 (Del-Trib) 26-May-2026 -- Section : 270A 144 147 250 2(14) 271AAC(1) -- Ahd-Trib -- Chudaji Thakor v. ITO, Ward-1, Gandhinagar Assessee Appeal Partly AllowedITA Nos. 2047 & 2048/Ahd/20252026 TaxPub(DT) 1070 (Ahd-Trib) 26-May-2026 -- Section : 154 90/90(2) 139(1) 143(1) 90/91 -- Ahd-Trib -- Rajat Rajendraprasad Rastogi v. The ITO, Ward-2, (Intl. Taxation), Ahmedabad Assessee Appeal Partly AllowedITA No. 1783/Ahd/20252026 TaxPub(DT) 1067 (Ahd-Trib) 26-May-2026 -- Section : 147 37 234A/B/C/D 270A 133(6) 144B 148 -- Ahd-Trib -- Alang Steel Recycling Private Limited v. Dy. CIT-1, Circle-1, Bhavnagar Assessee Appeal AllowedITA No. 1604/Ahd/20252026 TaxPub(DT) 1066 (Ahd-Trib) 26-May-2026 -- Section : 54 54F 143(3) 133(6) 139 139) 45 54(2) -- Chen-Trib -- Ranjit V Srivatsaa v. Income Tax Officer, Non Corp. Ward - 3(2), Chennai Assessee Appeal AllowedITA No. 1755/Chny/20252026 TaxPub(DT) 1056 (Chen-Trib) 26-May-2026 -- Section : 250 151 254 246 -- Mum-Trib -- Sankhala Exports Pvt Ltd. C/o ketan H. Shah v. ACIT, Mumbai Assessee Appeal AllowedI.T.A. No. 4643/Mum/20252026 TaxPub(DT) 1053 (Mum-Trib) 26-May-2026 -- Section : 250 -- Mum-Trib -- Vaayu (India) Power Corporation Pvt. Ltd. v. DCIT, Circle - 3(3)(1), Mumbai Assessee Appeal AllowedI.T.A. No. 3840/Mum/20252026 TaxPub(DT) 1052 (Mum-Trib) 26-May-2026 -- Section : 253 250 147 144/144B 148(2) 151 142(1) 129 139 246 156 68 44AD 69 -- Ind-Trib -- Neha Tamrakar v. ITO-5(1), Bhopal Appeal AllowedITA No. 175/Ind/20252026 TaxPub(DT) 1050 (Ind-Trib) 26-May-2026 -- Section : 80G(5) -- Del-Trib -- Matribhoomi Sewa Sanstha v. The Assessing Officer, Ward Exemption -1(4), New Delhi Assessee Appeal AllowedITA No. 5745/DEL/20252026 TaxPub(DT) 1049 (Del-Trib) 26-May-2026 -- Section : 148 69A 271(1)(c) 234A -- Ahd-Trib -- Kanubhai Maganbhai Patel v. The ITO, Ward-1(3)(1), Petlad Assessee Appeal AllowedITA No. 1404/Ahd/20252026 TaxPub(DT) 1043 (Ahd-Trib) 26-May-2026 -- Section : 68 143(2) 69 69A -- Ahd-Trib -- Somnath Cold Storage v. The ITO, Ward-1, Gandhinagar Assessee Appeal AllowedITA No. 771/Ahd/20252026 TaxPub(DT) 1042 (Ahd-Trib) 26-May-2026 -- Section : 250 270A 144B 41(1) -- Agra-Trib -- Dinesh Chand Kaushik v. Income-tax Officer, Ward 4(1)(1), Aligarh Assessee Appeal AllowedITA No. 469/Agr/20252026 TaxPub(DT) 1036 (Agra-Trib) 26-May-2026 -- Section : 250 147 148 142(1) 144 -- Agra-Trib -- Mohit Nandan Agarwal v. Income-tax Officer, Ward 4(1)(3), AligarhITA No. 484/Agr/2025 with SA No. 03 & 04/Agr/20252026 TaxPub(DT) 1034 (Agra-Trib) 26-May-2026 -- Section : 271A 143(2) 44AD -- Agra-Trib -- Guncha Bansal v. Income Tax Officer, Ward 1(1)(1), Agra Assessee Appeal AllowedITA No. 487 & 488/Agr/20252026 TaxPub(DT) 1028 (Agra-Trib) 26-May-2026 -- Section : 143(3) 68 234 139(4) -- Del-Trib -- M/s Morpheus Developers Pvt. Ltd. v. Deputy Commissioner of Income Tax, Circle- 17(2), Delhi Assessee Appeal AllowedITA No. 5428/Del/20252026 TaxPub(DT) 1025 (Del-Trib) 26-May-2026 -- Section : 153C 143(3) 69A 37 153A) 153C(1) (1) 132 144 153A(1) -- Del-Trib -- DCIT, CC-17, New Delhi v. M/S Mani Capital Limited Revenue Appeal DismissedITA No. 3856/DEL/20252026 TaxPub(DT) 1024 (Del-Trib) 26-May-2026 -- Section : 12AB -- Del-Trib -- Haryana Football Association v. CIT (Exemptions), Chandigarh Assessee Appeal AllowedITA No. 4010/DEL/20252026 TaxPub(DT) 1022 (Del-Trib) 26-May-2026 -- Section : 143(3) 68 -- Del-Trib -- Pushpa Saluja v. ITO, Ward 45(4), New Delhi Assessee Appeal Partly AllowedITA No. 1491/Del/20222026 TaxPub(DT) 1019 (Del-Trib) 26-May-2026 -- Section : 143(3) 144B 194C 143(2) 142(1) 270A 133(6) -- Del-Trib -- Delhi Gujarat Fleet Carriers Private Limited v. DCIT, Circle 1(1), Gurgaon Assessee Appeal Partly AllowedITA No. 6273/Del/20252026 TaxPub(DT) 1018 (Del-Trib) 26-May-2026 -- Section : 143(3) 147 147/148 148 143(2) 69B -- Del-Trib -- Gyan Enterprises Private Limited v. ACIT, Circle 10(2), New Delhi Appeal AllowedITA No. 2401/Del/20252026 TaxPub(DT) 1017 (Del-Trib) 26-May-2026 -- Section : 153C 143(3) 253D 269SS/269T 271D/271E 69C 234A 132 -- Bang-Trib -- Ramya Resorts Pvt. Ltd. v. The Deputy Commissioner of Income Tax, Central Circle 1(2), Bangalore Assessee Appeal DismissedITA Nos. 1937 & 1938/Bang/20242026 TaxPub(DT) 1005 (Bang-Trib) 26-May-2026 -- Section : 153A 69C 68 -- Bang-Trib -- Shri Suraj Alwandi v. The Assistant Commissioner of Income Tax, Central Circle, Hubli Assessee Appeal AllowedITA Nos. 2078, 2079 & 2067/Bang/20242026 TaxPub(DT) 1004 (Bang-Trib) 26-May-2026 -- Section : 143 254 143(1) 147 142(1) 145(3) 44AB -- Pune-Trib -- Ellora Ispat v. ITO, Ward-6(4), Pune, ITO, Ward-6(3), Pune v. Ellora Ispat Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 1497 & 1988/PUN/20252026 TaxPub(DT) 979 (Pune-Trib) 26-May-2026 -- Section : 145 68 69 143(2) 142(1) -- Ahd-Trib -- Corner Point Infrastructure Pvt. Ltd. v. The ACIT, Circle- 1(1)(1), Vadodara Assessee Appeal Partly AllowedITA Nos. 1811 & 1812/Ahd/20252026 TaxPub(DT) 978 (Ahd-Trib) 26-May-2026 -- Section : 139 143(1) 54 143(3) 271(1)(c) -- Ahd-Trib -- Ashalata Kulshrestha v. The DCIT, Circle-3(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 1737/Ahd/20252026 TaxPub(DT) 977 (Ahd-Trib) 26-May-2026 -- Section : 250 143(3) 143(3A) 115BBC 13(7) -- Del-Trib -- Gagan Bharti Educational Society v. ITO Ward Exemption 1(2) Assessee Appeal AllowedITA No. 2275/DEL/20252026 TaxPub(DT) 968 (Del-Trib) 26-May-2026 -- Section : 250 270A 148 142(1) 144 147 144B -- Del-Trib -- Rajeev Kumar Mittal S/o Ram Niwas Mittal v. Income Tax Officer, Ward-1, Hisar Assessee Appeal AllowedITA No. 5229/DEL/20252026 TaxPub(DT) 965 (Del-Trib) 26-May-2026 -- Section : 250 143(2) 142(1) 69A 115BBE 68 69A) 133(6) -- Del-Trib -- Income Tax Officer, New Delhi v. Himanshu Goel Revenue Appeal DismissedITA No. 5232/Del/20252026 TaxPub(DT) 964 (Del-Trib) 26-May-2026 -- Section : 250 143(3) 144B 69C -- Del-Trib -- Ram Avtar Gupta v. Commissioner of Income Tax (Appeals). National Faceless Appeal Centre (NFAC), New Delhi Assessee Appeal AllowedITA No. 5225/DEL/20252026 TaxPub(DT) 963 (Del-Trib) 26-May-2026 -- Section : 250 143(3) 144B 139(1) 143(2) 142(1) -- Del-Trib -- Gaurav Dye House v. Income Tax Officer, Ward – 1, Income Tax Office, Haryana Assessee Appeal AllowedITA No.1004/Del/20252026 TaxPub(DT) 961 (Del-Trib) 26-May-2026 -- Section : 250 -- Del-Trib -- Saurav Beverage Private Limited v. Income Tax Officer, Delhi Assessee Appeal Partly AllowedITA No. 3286/Del/20252026 TaxPub(DT) 959 (Del-Trib) 26-May-2026 -- Section : 69A 143(2) 142(1) -- Bang-Trib -- H Kesarimal v. The Income Tax Officer, Ward - 1(2)(1), Bengaluru Assessee Appeal AllowedITA No. 2059/Bang/20252026 TaxPub(DT) 956 (Bang-Trib) 26-May-2026 -- Section : 12AB 12AB(1) -- Bang-Trib -- M/s. Madival Community Foundation v. The Commissioner of Income Tax (Exemptions), Bangalore Assessee Appeal AllowedITA No. 1778/Bang/20252026 TaxPub(DT) 955 (Bang-Trib) 26-May-2026 -- Section : 153A 143(3) -- Del-Trib -- Mann Properties & Developers Pvt. Ltd. v. DCIT, Central Circle-1, Noida Assessee Appeal AllowedIT(SS)A Nos. 5773 to 5777/Del/20252026 TaxPub(DT) 950 (Del-Trib) 26-May-2026 -- ... 2026 TaxPub(GST) 1135 (SC) M/s. Zentx Impex & Anr. v. State of Uttar Pradesh & Anr. , SCSpecial Leave Petition (Civil) Diary No(s). 21500/2026 with SLP(Civil) Diary No(s). 21548/2026 26-May-2026 -- Section 54 Section 107 Rule 92(3) Rule 93(3)... 2026 TaxPub(GST) 1134 (Uttarakhand-HC) M/s. Viral Buildcon Pvt. Ltd. v. Assistant Commissioner of State Tax, Office of the Assistant Commissioner State Tax , Uttarakhand-HCWrit Petition (M/B) 332 of 2026 26-May-2026 -- Section 439 Section 132 Section 132(1)... 2026 TaxPub(GST) 1133 (P&H-HC) Ravi Kumar v. Principal Commissioner CGST, Gurugram & Anr. , P&H-HCCRM - M - 17210 - 2026 26-May-2026 -- Section 73(9) Section 169 Section 75 Section 75(4)... 2026 TaxPub(GST) 1132 (Pat-HC) M/s. Neeraj Bricks v. The State of Bihar, The Joint Commissioner of State Tax, The Deputy Commissioner of State Tax, The Assistant Commissioner of State Tax, Bhojpur , Pat-HCCivil Writ Jurisdiction Case No. 1833 of 2026 26-May-2026 -- ... 2026 TaxPub(GST) 1131 (J&K-HC) Enhictus Pharma v. Union Territory through State Taxes & Ors. , J&K-HCWP(C) 1011/2026, CM 2664/2026 26-May-2026 -- ... 2026 TaxPub(GST) 1130 (SC) Devender Singh v. Additional Commissioner , SCReview Petition (C) No(s). 426/2026 in Special Leave Petition (C) No(s). 37065/2025 23-May-2026 -- 2026 TaxPub(CL) 319 (Del-HC) JFC Finance (India) Ltd. v. Arvind Garg Liquidator of Moser Baer Solar Ltd. , Del-HC, , Cont. CAS(C) No. 1819 of 2025, CM Appl. No. 5867 & 6240 of 2026, 2026-02-11 23-May-2026 -- 2026 TaxPub(CL) 305 (NCLAT- Chny) Shri Karshni Alloys (P.) Ltd. v. Ramakrishnan Sadasivan , NCLAT- Chny, , Company Appeal (AT) (CH) (Ins) No. 438 & 443 of 2022, IA Nos. 1109, 1110, 1111, 1118 & 1120 of 2022, 2024-05-31 23-May-2026 -- 2026 TaxPub(CL) 301 (NCLAT- New Del) Shantilal Javerchand Jain v. Vinodkumar Pukhraj Ambavat , NCLAT- New Del, , Company Appeal (AT) (Insolvency) No. 629 of 2025, 2025-12-04 23-May-2026 -- 2026 TaxPub(CL) 292 (NCLT- Kochi) Samson & Sons Builders and Developers (P.) Ltd. v. K. Parameshwaran Nair , NCLT- Kochi, , IA(IBC)/243/KOB/2025, CP (IBC)/05/KOB/2021, 2025-11-12 23-May-2026 -- 2026 TaxPub(CL) 291 (NCLAT- New Del) Cosmos CO. OP. Bank Ltd. v. Kailash T. Shah , NCLAT- New Del, , Company Appeal (AT) (Ins.) No. 774 of 2024, 2025-11-13 23-May-2026 -- 2026 TaxPub(CL) 285 (NCLAT- New Del) State Bank of India v. Bernard John , NCLAT- New Del, , Company Appeal (AT) (Ins.) No. 1742 of 2024, 2025-10-17 23-May-2026 -- 2026 TaxPub(CL) 278 (NCLT- All) Mukund Sales (P.) Ltd. v. Shivam Traders & Hire Purchase (P.) Ltd. , NCLT- All, , CP No. 53 (Ald) of 2024, 2026-01-16 23-May-2026 -- 2026 TaxPub(CL) 277 (NCLT- All) Madhusudan Automobiles v. Shivam Traders & Hire Purchase (P.) Ltd. , NCLT- All, , CP No. 52/ALD/2024, 2026-01-16