Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 09-Jul-2026 -- Section : 250 147 194C 69 -- Ahd-Trib -- Infinity Enterprise v. Income Tax Officer, Ward 2(1)(2), Ahmedabad Assessee Appeal AllowedITA No. 2348/AHD/20252026 TaxPub(DT) 5585 (Ahd-Trib) 09-Jul-2026 -- Section : 250 139(1) 147 133(6) 69C 115BBE 145(3) 148 148A(d) 144B 156 153C -- Ahd-Trib -- DCIT, Circle-1(1)(1), Vadodara v. Rajesh Chimanlal PatelITA Nos. 468, 469 & 530/Ahd/2026, C.O. Nos. 16, 17 & 23/Ahd/20262026 TaxPub(DT) 5584 (Ahd-Trib) 09-Jul-2026 -- Section : 148 147/148 250 69A 115BBE 271AAC(1) 234A 144B 148A 148A(b) 151 148A(d) -- Ahd-Trib -- Tejalben Virambhai Desai v. The Income Tax Officer, Ward-1, Gandhinagar Assessee Appeal AllowedITA No. 1229/Ahd/20262026 TaxPub(DT) 5583 (Ahd-Trib) 09-Jul-2026 -- Section : -- Ahd-Trib -- Shah Bimalkumar Chandulal (HUF) v. The Income Tax Officer, Ward-1(1)(3), Ahmedabad Assessee Appeal AllowedITA No. 1209/Ahd/20262026 TaxPub(DT) 5582 (Ahd-Trib) 09-Jul-2026 -- Section : 250 148 151A 270A 80GGC 147 144B -- Ahd-Trib -- Siddharth Laxmikant Vaderkar v. The Income Tax Officer, Ward-4(2)(3), Ahmedabad Assessee Appeal AllowedITA No. 1072/Ahd/20262026 TaxPub(DT) 5581 (Ahd-Trib) 09-Jul-2026 -- Section : 147 143(3) 144B 148A(d) 149(1)(b) 28 148A(b) -- Ahd-Trib -- Scarlet Tradelink Private Limited v. Income Tax Officer, Ward-4(1)(1), Ahmedabad Assessee Appeal AllowedITA No. 869/AHD/20252026 TaxPub(DT) 5580 (Ahd-Trib) 09-Jul-2026 -- Section : 250 69A 115BBE -- Ahd-Trib -- ITO, Ward-3(3)(5), Ahmedabad v. Vaishali Harshpal Shah Revenue Appeal DismissedITA No. 2526/Ahd/20252026 TaxPub(DT) 5579 (Ahd-Trib) 09-Jul-2026 -- Section : 147 148A 151A 148A(d) 148A(b) 57 56 57(iii) 28 2(13) 270A 148(A)(b) 148(A)(d) -- Del-Trib -- Harish Banga v. Assessment Unit, Faceless Assessment Unit, Income Tax Department, New Delhi Assessee Appeal AllowedITA No. 4893/DEL/20252026 TaxPub(DT) 5294 (Del-Trib) 09-Jul-2026 -- Section : 143(3) 143(1) 69A 32 -- Del-Trib -- ACIT, Hisar v. Ram Sarup Revenue Appeal DismissedITA No. 863/DEL/20252026 TaxPub(DT) 5293 (Del-Trib) 09-Jul-2026 -- Section : 10A 143(3) 14A 36(v) 2(24)(x) 260-A 40 40(a) -- Del-Trib -- M/s Aptiv Components India Private Limited v. Deputy Commissioner of Income Tax, Circle-3(1), Delhi Assessee Appeal Partly AllowedITA No. 1129/Del/20202026 TaxPub(DT) 5292 (Del-Trib) 09-Jul-2026 -- Section : 263 143(3) -- Chen-Trib -- Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai v. Jayaram Jayalalitha Revenue Appeal DismissedITA No. 3085/Chny/20252026 TaxPub(DT) 5291 (Chen-Trib) 09-Jul-2026 -- Section : 271D 269SS 273B 269T 269ST -- Del-Trib -- Sonal Taneja v. Joint Commissioner of Income Tax, New Delhi Assessee Appeal AllowedITA No. 4114/Del/20252026 TaxPub(DT) 5290 (Del-Trib) 09-Jul-2026 -- Section : 263 147 144B 143(2) 143(3) 133(6) 68 148 142(1) -- Mum-Trib -- Chirag Chandrakant Mehta v. Principal Commissioner of Income Tax-27, Mumbai Assessee Appeal DismissedITA No. 4397/MUM/20252026 TaxPub(DT) 5289 (Mum-Trib) 09-Jul-2026 -- Section : 139 147 148 69A 144B 115BBE 271(1)(c) 147/148 151 143(2) 142(1) 44AB -- Luck-Trib -- Shakira Khatoon v. The DCIT, Sitapur Assessee Appeal Partly AllowedITA Nos. 62 & 63/LKW/20242026 TaxPub(DT) 5288 (Luck-Trib) 09-Jul-2026 -- Section : 68A -- Del-Trib -- Sanjay Ahuja v. Commissioner of Income Tax, NFAC, Delhi Assessee Appeal AllowedITA No. 860/DEL/20242026 TaxPub(DT) 5287 (Del-Trib) 09-Jul-2026 -- Section : 250 143(1) 143(2) 144 144B 14A -- Kol-Trib -- Concord Trexim Private Limited v. DCIT, Circle 13(1), Kolkata Assessee Appeal AllowedI.T.A. No. 2161/Kol/20252026 TaxPub(DT) 5286 (Kol-Trib) 09-Jul-2026 -- Section : 250 147 143(3) 148 143(3)/147 147/143(3) 2(40) 151 -- Kol-Trib -- M/s Thirani Securities Private Limited v. Income Tax Officer, Ward 4(1), Kolkata Assessee Appeal AllowedI.T.A. No. 2001/Kol/20252026 TaxPub(DT) 5285 (Kol-Trib) 09-Jul-2026 -- Section : 250 69A 131 132(4) -- Kol-Trib -- Raj Kumar Kothari v. Assistant Commissioner of Income Tax, Central Circle -4(3), Kolkata Assessee Appeal AllowedI.T.A. No. 2379/Kol/20242026 TaxPub(DT) 5284 (Kol-Trib) 09-Jul-2026 -- Section : 250 12A(1)(b) 11 143(1) 251/143(1) 11(2) -- Kol-Trib -- Khemka Charity Trust v. Income Tax Officer (Exemption), Ward 1(4), Kolkata Assessee Appeal AllowedI.T.A. No. 142/Kol/20252026 TaxPub(DT) 5283 (Kol-Trib) 09-Jul-2026 -- Section : 250 148 147 142(1) -- Kol-Trib -- Sarita Goenka v. Income Tax Officer, Ward 49(1) Assessee Appeal AllowedI.T.A. No. 2157/Kol/20252026 TaxPub(DT) 5282 (Kol-Trib) 09-Jul-2026 -- Section : 250 133A 143(3) 115BBE -- Ranchi-Trib -- Shree Shakti Industries v. DCIT/ACIT, Central Circle, Dhanbad Appeal DismissedI.T.A. Nos. 394 & 395/RAN/20242026 TaxPub(DT) 5281 (Ranchi-Trib) 09-Jul-2026 -- Section : 132 132(4) 271D 269SS 275(1)(c) 271Dof 27D 271D/271E 263 275(1)(a) -- Chen-Trib -- Mr. B. Anand Babu v. The DCIT, Central Circle-3, Coimbatore Appeal AllowedITA Nos. 2085, 2086 & 2087/Chny/20252026 TaxPub(DT) 5280 (Chen-Trib) 09-Jul-2026 -- Section : 250 68 139(1) 131 143(3) 14A 133(6) -- Kol-Trib -- M/s Akshara Abasan Pvt. Ltd. v. ITO, Ward-2(1), Kolkata Assessee Appeal AllowedITA No. 1638/Kol/20252026 TaxPub(DT) 5279 (Kol-Trib) 09-Jul-2026 -- Section : 250 143(1) 143(3) 142(1) 143(2) 69A 68/69A 115BBE -- Del-Trib -- KDJP Steels Private Limited v. National Faceless Appeal Centre, Delhi Assessee Appeal AllowedITA No. 5900/Del/20242026 TaxPub(DT) 5278 (Del-Trib) 09-Jul-2026 -- Section : 250 147 148 142(1) 69A -- Ranchi-Trib -- Anil Kumar Mandal v. ITO, Sahibganj Assessee Appeal Partly AllowedI.T.A. No. 461/Ran/20242026 TaxPub(DT) 5277 (Ranchi-Trib) 09-Jul-2026 -- Section : 250 132(1) 133A 132(4) 139(1) 131(1A) 69A 153A 143(3) -- Ranchi-Trib -- Sharad Sarawgi v. ACIT, C.C, Dhanbad Assessee Appeal AllowedI.T.A. No. 424/Ran/20242026 TaxPub(DT) 5276 (Ranchi-Trib) 09-Jul-2026 -- Section : 263 143(3) 143(1) 143(2) 68 -- Pune-Trib -- Yash Sugars Limited v. PCIT, Nashik-1 Assessee Appeal DismissedITA No. 1108/PUN/20242026 TaxPub(DT) 5275 (Pune-Trib) 09-Jul-2026 -- Section : 250 132 139(1) 143(1) 143(2) 143(3) 68 142(1) 133(6) 131 260A 147 131ofthe -- Kol-Trib -- DCIT, Central Circle-4(3), Kolkata v. Raja Shelters Pvt. Ltd. Revenue Appeal DismissedITA No. 1760/Kol/20252026 TaxPub(DT) 5274 (Kol-Trib) 09-Jul-2026 -- Section : 263 143(3) 144B 11/12 139(4A) 11(1) 11(2) 119 142(1) -- Ind-Trib -- Shri Motilal Nagar Smriti Shikshan Samiti v. CIT(Exemption), Bhopal Appeal AllowedITA No. 384/Ind/20252026 TaxPub(DT) 5273 (Ind-Trib) 09-Jul-2026 -- Section : 250 80P 143(3) 144B 80P(2)(d) 68 -- Kol-Trib -- Bongaon Cooperative Credit Society Ltd. v. DCIT, Circle-32, Kolkata Assessee Appeal AllowedITA No. 1371/Kol/20252026 TaxPub(DT) 5272 (Kol-Trib) 09-Jul-2026 -- Section : 250 144B 148A 148A(d) 142(1) 143(2) 148A(b) 149 3 149- (1) 147 246-A 149A(d) -- Del-Trib -- Income Tax Officer, Hisar v. Neem Chand Revenue Appeal DismissedITA No. 2404/Del/20252026 TaxPub(DT) 5271 (Del-Trib) 09-Jul-2026 -- Section : 250 143(3) 144B 139(5) 40A(7) 41 21 143(2) 142(1) 93CA(3) 43A 251 92CA(3) 153 -- Del-Trib -- CBRE South Asia Pvt. Ltd. v. Additional, Joint, Deputy, Assistant Commissioner of Income Tax, National Faceless Assessment Centre, Delhi Assessee Appeal AllowedITA No. 2282/Del/20242026 TaxPub(DT) 5270 (Del-Trib) 09-Jul-2026 -- Section : 250 271(1)(c) 263 271(1)(C) -- Del-Trib -- Surya Jyoti Software Pvt. Ltd. v. Income Tax Officer, Ward 24(1), Delhi Assessee Appeal AllowedITA No. 2219/Del/20252026 TaxPub(DT) 5269 (Del-Trib) 09-Jul-2026 -- Section : 69 147 131 142 144C(13) 148 5 -- Bang-Trib -- M/s. FTSA Holdings B.V. v. The Deputy Commissioner of Income Tax, International Taxation, Circle 1(1), Bangalore Assessee Appeal Partly AllowedITA No. 643/Bang/20252026 TaxPub(DT) 5268 (Bang-Trib) 09-Jul-2026 -- Section : 250 69 271(1)(c) 10(38) 148 -- Mum-Trib -- Arun Kumar Sarup v. Dy. Commissioner of Income Tax, Circle 1(1)(1), Mumbai Assessee Appeal AllowedITA No. 4709/Mum/20252026 TaxPub(DT) 5267 (Mum-Trib) 09-Jul-2026 -- Section : 271D 269SS 275 246 253 263 260A 261 274 129 245H 271E 271(1)(c) 269T 27IE 1 -- Mum-Trib -- Likhmaram v. ITO, Ward 19(1)(5), Mumbai Assessee Appeal Partly AllowedI.T.A. No. 6482/Mum/20252026 TaxPub(DT) 5266 (Mum-Trib) 09-Jul-2026 -- Section : 263 132 153C 142(1) 143(3) 143(2) 41(1) -- Mum-Trib -- Sunita Khandelwal v. PCIT (Central)-1, Mumbai Appeal AllowedITA Nos. 3451, 3539 to 3541/Mum/20252026 TaxPub(DT) 5265 (Mum-Trib) 09-Jul-2026 -- Section : 270A 274 250 154 56(2)(x) 271(1)(c) 270A(6) 92D 271AAB 50C 270A(6)(d) -- Mum-Trib -- Suruchi Satish Sarmalkar v. ITO, Ward -32(1)(1), Mumbai Assessee Appeal AllowedI.T.A. No. 5942/Mum/20252026 TaxPub(DT) 5264 (Mum-Trib) 09-Jul-2026 -- Section : 220(2) 154 143(1) 143(3) 144B 156 220(1) (1) (2) -- Mum-Trib -- Samsara Shipping Pvt. Ltd. v. Income Tax Officer Appeal AllowedITA No. 6724/Mum/20252026 TaxPub(DT) 5263 (Mum-Trib) 09-Jul-2026 -- Section : 250 69A 115BBE 694 132 132(4) 131 132(4A) 292C 271D -- Mum-Trib -- Joint Commissioner of income Tax (OSD), Central Circle 2(1), Mumbai v. Jugalkishore Banarasilal Saraf Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 2431, 5058 & 5059/Mum/20252026 TaxPub(DT) 5262 (Mum-Trib) 09-Jul-2026 -- Section : 148 143(1) 10(38) 147 139(1) 147/143(3) 68 -- Gau-Trib -- Dy. Commissioner of Income Tax, Central Circle-1, Guwahati v. Vikash Shah Revenue Appeal DismissedITA No. 61/GTY/20252026 TaxPub(DT) 5261 (Gau-Trib) 09-Jul-2026 -- Section : 115TD 143(1) 143(2) 142(1) 144 144B 249(3) 249(2) 3(1) -- Hyd-Trib -- Vasavi Club v. The Income Tax Officer, Ward -11(1), Hyderabad Assessee Appeal DismissedI.T.A. No. 994/Hyd/20252026 TaxPub(DT) 5260 (Hyd-Trib) 09-Jul-2026 -- Section : 44AB 142(1) 68 -- Hyd-Trib -- The Income Tax Officer, Ward 14(1), Hyderabad v. Joshita Infra Developers LLPI.T.A. Nos. 672 & 1055/Hyd/20252026 TaxPub(DT) 5259 (Hyd-Trib) 09-Jul-2026 -- Section : 69 147 148 -- Kol-Trib -- Padmakshi Chakraborty v. ITO, Ward-25(1), Kolkata Assessee Appeal AllowedITA No. 2279/KOL/20252026 TaxPub(DT) 5258 (Kol-Trib) 09-Jul-2026 -- Section : 250 143(3) 44AB -- Hyd-Trib -- Unique Rail Road Consultants Private Limited v. The Deputy Commissioner of Income-tax, Circle – 1(3), Hyderabad Assessee Appeal Partly AllowedI.T.A. No. 1277/Hyd/20252026 TaxPub(DT) 5257 (Hyd-Trib) 09-Jul-2026 -- Section : 143(3) 69A -- Hyd-Trib -- N N Detonators Pvt. Ltd. v. The Income Tax Officer, Ward-16(1), Hyderabad Assessee Appeal DismissedI.T.A. No. 1215/Hyd/20242026 TaxPub(DT) 5256 (Hyd-Trib) 09-Jul-2026 -- Section : 263 143(3) 144B 142(1) 55A -- Kol-Trib -- Indian City Properties Limited v. Pr. CIT, Kolkata Assessee Appeal AllowedITA No. 1051/KOL/20252026 TaxPub(DT) 5255 (Kol-Trib) 09-Jul-2026 -- Section : 40A(3) 143(1) 143(3) 46A -- Kol-Trib -- ITO, Ward-32(1), Kolkata v. Satish Singh Revenue Appeal DismissedITA No. 449/KOL/20252026 TaxPub(DT) 5254 (Kol-Trib) 09-Jul-2026 -- Section : 250 147 144/144B 69A 234A 148 115BBE 144B -- Del-Trib -- Shri Sanjay Shukla v. AO, NFAC, Delhi Assessee Appeal AllowedITA No. 5201/DEL/20252026 TaxPub(DT) 5253 (Del-Trib) 09-Jul-2026 -- Section : 148 69C 147 68 -- Dehradun-Trib -- Amrit Varsha Udyog Ltd. v. DCIT, Circle-1, Dehradun Assessee Appeal DismissedITA No. 2/DDN/20252026 TaxPub(DT) 5252 (Dehradun-Trib) 09-Jul-2026 -- Section : 143(2) 142(1) 143(3) 69A 115JB 68 250 133A -- Del-Trib -- Assistant Commissioner of Income Tax v. M/s SSP Polymer Limited Revenue Appeal DismissedITA No. 162/DDN/20242026 TaxPub(DT) 5251 (Del-Trib) 09-Jul-2026 -- Section : 56(2)(vii) 143(3) 263 13(1) (3) 144B 50C (15) 10 12AA 147 1448 13(1)(c) -- Del-Trib -- Himanshu Kukreja v. Income Tax Officer, Dehradun Assessee Appeal DismissedITA No. 147/Del/20242026 TaxPub(DT) 5250 (Del-Trib) 09-Jul-2026 -- Section : 132 147 69B 115BBE -- Dehradun-Trib -- Kanchan Verma v. DCIT, Central Circle, Dehradun Assessee Appeal AllowedITA No. 210/DDN/20252026 TaxPub(DT) 5249 (Dehradun-Trib) 09-Jul-2026 -- Section : 153C 153A 127 -- Del-Trib -- Sh. Rajan Verma v. DCIT, Central Circle-30, New Delhi Assessee Appeal Partly AllowedITA Nos. 966 to 968/DEL/20252026 TaxPub(DT) 5248 (Del-Trib) 09-Jul-2026 -- Section : 69A -- Ahd-Trib -- Lalba Krushnasinh Vaghela v. ITO, Ward 2, Gandhinagar Assessee Appeal AllowedITA No. 1938/Ahd/20252026 TaxPub(DT) 5247 (Ahd-Trib) 09-Jul-2026 -- Section : -- Ahd-Trib -- Ismail Nurmahmad Sipai v. The ITO, Ward-3, Anand Assessee Appeal AllowedITA No. 1482/Ahd/20252026 TaxPub(DT) 5246 (Ahd-Trib) 09-Jul-2026 -- Section : 147 144B 69A 148 148A(d) 40(b) 142 156 68 -- Jp-Trib -- Dy. Commissioner of Income Tax, Jaipur v. Manav Pansari Appeal DismissedITA No. 1188/JPR/20252026 TaxPub(DT) 5245 (Jp-Trib) 09-Jul-2026 -- Section : 143(3) 144C(13) 144B 154 153(1) 153(4) 158AB 260A 261 253 (1) 12 22(1) 1404(3 -- Del-Trib -- Beumer India (P.) Ltd. v. The Deputy Commissioner of Income Tax, Circle 4(2), New Delhi Assessee Appeal AllowedITA No. 2322/DEL/2022 & ITA No. 1599/DEL/20232026 TaxPub(DT) 5244 (Del-Trib) 09-Jul-2026 -- Section : 148 149 149(1) 147 144B 148A(b) 149(1)(a) 271(1)(c) -- Chen-Trib -- Shakir Ahamed v. Income Tax Officer, Non-Corp Ward-12(1), Chennai Assessee Appeal AllowedITA Nos. 3886 & 3887/Chny/20252026 TaxPub(DT) 5243 (Chen-Trib) 09-Jul-2026 -- Section : 270A 148 270A(9) 127 147 143(3) 270A(2) 139 115JB (1) 92D 271AAB (8) -- Hyd-Trib -- Sree Tharakarama Constructions v. Assistant Commissioner of Income Tax, Central Circle 1(2), Hyderabad Assessee Appeal AllowedITA No. 1639/Hyd/20252026 TaxPub(DT) 5242 (Hyd-Trib) 09-Jul-2026 -- Section : 147 149 144 144B 148A(b) 149(1)(a) -- Chen-Trib -- Samsudeen Syed Abthahir v. Income Tax Officer, Ward-1, Pudukkottai Assessee Appeal AllowedITA No. 3816/Chny/20252026 TaxPub(DT) 5241 (Chen-Trib) 09-Jul-2026 -- Section : 143(2) 143(3) 14A 36(1)(iii) 5 4 (1) -- Hyd-Trib -- Dy. CIT, Circle 2(1), Hyderabad v. KSK Energy Ventures Ltd. Revenue Appeal Partly AllowedITA No. 1612/Hyd/20252026 TaxPub(DT) 5240 (Hyd-Trib) 02-Jul-2026 -- Section : 250 69C 143(1) 143(3) 144B -- Del-Trib -- Sunil Kumar v. Income Tax Officer, Ward 34(5), New Delhi Assessee Appeal AllowedITA No. 8765/Del/20252026 TaxPub(DT) 5460 (Del-Trib) 02-Jul-2026 -- Section : 147 144C(1) 143(2) 143(3) 139 142(1) 148 158BC 132 17 16 16(2) 16(5) 17A 16( -- Mum-Trib -- Global Cricket Corporation Pte. Ltd. v. Additional Director of Income Tax (International Taxation), Mumbai Appeal Partly AllowedITA Nos. 2161 & 2162/Mum/20142026 TaxPub(DT) 5459 (Mum-Trib) 02-Jul-2026 -- Section : 9(1)(i) 14A 5(2) 28 10 2(24) 36(1) 24 42 -- Mum-Trib -- Barclays Bank PLC v. DDIT(IT)-1(1), MumbaiITA Nos. 354 & 6977/Mum/2007, CO No. 281/Mum/20132026 TaxPub(DT) 5458 (Mum-Trib) 02-Jul-2026 -- Section : 9(1)(v)(c) 9(1)(i) 115A 14A 10(15)(4A) 36(1)(vii) 234B 143(1)(a) 143(4) 234D 37 -- Mum-Trib -- Barclays Bank PLC v. Additional Commissioner of Income Tax, Mumbai Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 5514, 5199/Mum/2001 & 3279, 3926, 3280, 3927/Mum/2004, CO. Nos. 232, 279 & 280/Mum/20132026 TaxPub(DT) 5457 (Mum-Trib) 02-Jul-2026 -- Section : 143(3) 50C -- Del-Trib -- Pankish Goel v. ACIT, New Delhi Appeal AllowedITA No. 1611/Del/20262026 TaxPub(DT) 5456 (Del-Trib) 02-Jul-2026 -- Section : 143(3) 147 148 143/147 147/148 151 143(1) -- Del-Trib -- Ram Avtar Goyal v. ITO, Ward-3, Income-tax Department, Hisar Appeal AllowedITA No. 1601/Del/20262026 TaxPub(DT) 5455 (Del-Trib) 02-Jul-2026 -- Section : 80G 12A -- Del-Trib -- Acharya Shri Mahapragya Charitable Trust v. Commissioner of Income Tax (Exemptions), Chandigarh Appeal Partly AllowedITA Nos. 1028 & 1029/Del/20262026 TaxPub(DT) 5454 (Del-Trib) 02-Jul-2026 -- Section : 153C 143(3) 153A 131(1A) 33 -- Del-Trib -- Sunwhite Realty Private Limited v. DCIT, Central Circle-6, New Delhi Appeal AllowedITA No. 9135/Del/20252026 TaxPub(DT) 5453 (Del-Trib) 02-Jul-2026 -- Section : 144 -- Del-Trib -- Globex Packaging v. ITO, Delhi Assessee Appeal AllowedITA No. 9104/Del/20252026 TaxPub(DT) 5452 (Del-Trib) 02-Jul-2026 -- Section : 260A 68 132(1) 153A 131 -- MP-HC -- The Pr. Commissioner of Income Tax (Central) v. M/s Shri Govind Realty Pvt. Ltd. Appeal DismissedIncome Tax Appeal No. 53 of 20252026 TaxPub(DT) 4231 (MP-HC) 02-Jul-2026 -- Section : -- Gau-HC -- The Assam Co. Op. Apex Bank Ltd. v. The Union of India, National Faceless Appeal Centre (NFAC), through The Commissioner of Income Tax (Appeals), The Assessment Unit, Income Tax Department, The Assistant Commissioner of Income Tax, Assam Petition DismissedWP(C)/2231/20262026 TaxPub(DT) 4229 (Gau-HC) 02-Jul-2026 -- Section : 80-HHC 80-IB 143(3) 80-IA -- Mad-HC -- Tata International Limited v. The Assistant Commissioner of Income-Tax, VelloreT.C. (A) No. 1455 of 20082026 TaxPub(DT) 4228 (Mad-HC) 02-Jul-2026 -- Section : 147 250 9 13 31 142(1) 68 144B 60(6) -- Guj-HC -- Swastik Ceracon Limited & Anr. v. Office of the Deputy Commissioner of Income Tax, Circle-4(1)(1), Ahmedabad & Anr. R/Special Civil Application No. 6752 of 20262026 TaxPub(DT) 4227 (Guj-HC) 02-Jul-2026 -- Section : 148 147 151 282(A) 282A 282(A)(1) -- Tel-HC -- Sri Sai Kumar Mateti v. ITOWrit Petition No. 15169 of 20222026 TaxPub(DT) 4226 (Tel-HC) 02-Jul-2026 -- Section : 260A 263 80-IA 80-IA(8) 92CA 92CA? 263? 92BA(iii) 92(2A) 263(1) 153A 92CA(4) 1 -- Cal-HC -- Shyam Sel & Power Limited, Shyam Metalics & Energy Limited v. Principal Commissioner of Income Tax (Central), Kolkata Application DisposedITA Nos. 22, 24 & 27 of 20262026 TaxPub(DT) 4225 (Cal-HC) 02-Jul-2026 -- Section : 143(3) 144B 156 -- Del-HC -- Sanjeev Kumar Bidhuri v. National Faceless Appeal Centre, New Delhi Petition AllowedW.P. (C) 3934/2026, CM Appl. 19229/2026, CM Appl. 19230/2026 & CM Appl. 21723/20262026 TaxPub(DT) 4224 (Del-HC) 02-Jul-2026 -- Section : 132(4) 2(22)(e) 10(38) 153A 68 -- Mad-HC -- Principal Commissioner of Income Tax, Central I, Chennai v. M. Kiran KumarTCA No. 248 of 2021 and CMP No. 6957 of 20212026 TaxPub(DT) 4223 (Mad-HC) 02-Jul-2026 -- Section : 260A 68 143(3) -- Guj-HC -- Principal Commissioner of Income Tax 1 v. Prathana Gems Appeal DismissedR/Tax Appeal No. 1059 of 20242026 TaxPub(DT) 4221 (Guj-HC) 02-Jul-2026 -- Section : 92C 260A -- Del-HC -- Pr. Commissioner of Income Tax-7, Delhi v. Sony India Pvt. Ltd.ITA 367/2026, CM Appl. 30411 & 30412/20262026 TaxPub(DT) 4220 (Del-HC) 02-Jul-2026 -- Section : 69C -- Del-HC -- Pr. Commissioner of Income Tax-4 v. Kross Diamonds Pvt. Ltd. Appeal DismissedITA Nos. 675 to 678/20252026 TaxPub(DT) 4219 (Del-HC) 02-Jul-2026 -- Section : 143(1) 143(2) 143(3) 143(1)(a) 154 253 -- Tel-HC -- Paradise Food Court Private Limited v. Deputy Commissioner of Income Tax, Hyderabad & Anr. Petition ClosedWrit Petition No. 2799 of 20262026 TaxPub(DT) 4218 (Tel-HC) 02-Jul-2026 -- Section : 139(4) 80 143(1) 119(2)(b) 139(3) 139(1) -- Cal-HC -- Padmalochanan Radhakrishnan v. Union of India & Ors. Petition DisposedWPA 29778 of 20252026 TaxPub(DT) 4217 (Cal-HC) 02-Jul-2026 -- Section : 143(1) 245 244A 143(3) 144B 246A 220(6) 156 3 220(1) 220(3) 220(1A) -- Cal-HC -- P.S. Srijan Height Developers v. Assistant Commissioner of Income Tax, Central Circle 32, Kolkata & Ors.WPO 780 of 20252026 TaxPub(DT) 4216 (Cal-HC) 02-Jul-2026 -- Section : 119(2)(b) 115BAA -- Del-HC -- Mentaura Technologies Pvt. Ltd. v. Principal Commissioner of Income Tax, Delhi Petition DismissedW.P. (C) 4449/2026 & CM Appl. 21781/20262026 TaxPub(DT) 4215 (Del-HC) 02-Jul-2026 -- Section : 143(3) 142(1) -- Del-HC -- Mayaland Properties Private Limited v. Deputy Commissioner of Income Tax, Circle 16(1), Delhi & Ors. W.P. (C) No. 4403/2026, CM Appl. 21462/2026, Stay CM Appl. 21463/2026 Exem2026 TaxPub(DT) 4214 (Del-HC) 02-Jul-2026 -- Section : 119(2)(b) 115BAA 143(1) 156 139(1) 115BAA(5) 115BAB 250 -- Raj-HC -- M/s Kanoria Energy & Infrastructure Limited, (Formerly Known As M/s A Infrastructure Limited) v. Chief Commissioner of Income Tax (CCIT), Udaipur, Income Tax Officer, Ward-1, Bhilwara, Rajasthan, Central Board of Direct Taxes (CBDT), New Delhi Petition DisposedD.B. Civil Writ Petition No. 4556/20262026 TaxPub(DT) 4213 (Raj-HC) 02-Jul-2026 -- Section : 12A 119(2) -- Cal-HC -- Howrah Heritage Society & Anr. v. Union of India & Ors. Petition DisposedWPA 9369 of 20262026 TaxPub(DT) 4212 (Cal-HC) 02-Jul-2026 -- Section : 154 5(2) 5(3) -- Del-HC -- Gail (India) Limited v. Assistant Commissioner of Income Tax & Anr. Petition DisposedW.P. (C) 1883/2026, CM Appl. 9154/2026 & CM Appl. 9155/20262026 TaxPub(DT) 4211 (Del-HC) 02-Jul-2026 -- Section : 10B 195 40(a)(ii) 263 143(3) l0A/l0B? 40(a)(ia) 9(1) 40(a)(i) (2) 9(1)(vi) 2(o) -- Mad-HC -- M/s. Cognizant Technology Solutions India (P) Ltd. v. The Assistant Commissioner of Income Tax, Company Circle- I, Chennai In Favour of AssesseeT.C. No. 597 of 20082026 TaxPub(DT) 4210 (Mad-HC) 02-Jul-2026 -- Section : 40(a)(i) 201 201(1) 202 195 263 10B 40(a)(1) 9 90 9(1) (2) 9(1)(vi) 2(o) 2(f -- Mad-HC -- M/s. Cognizant Technology Solutions India Private Limited v. The Income-Tax Officer (TDS)/Deputy Commissioner of Income-tax, Chennai Appeal AllowedTax Case (Appeals) Nos. 651 to 653 of 20162026 TaxPub(DT) 4209 (Mad-HC) 02-Jul-2026 -- Section : -- Chhattisgarh-HC -- C.V.G. Varghees v. Union of India, Chairman Central Board of Direct Taxes, New Delhi, Principal Chief Commissioner of Income Tax, M.P & Chhattisgarh, Directorate of Income Tax, Human Resource Development, The Secretary Department of Expenditure, Ministry of Finance, New Delhi, Principal Commissioner of Income Tax, Indore Petition DisposedWPC No. 2320 of 20262026 TaxPub(DT) 4208 (Chhattisgarh-HC) 02-Jul-2026 -- Section : 220(6) 246A 245 244A -- Cal-HC -- Bothra Shipping Services Pvt. Ltd. v. Union of India & Ors. Petition DisposedWPO/139/20262026 TaxPub(DT) 4207 (Cal-HC) 02-Jul-2026 -- Section : 276 119 127 139(1) 279 116 276CC 482 278 271(f) 276(CC) 139(1)(b) 7(A) 120 1 -- Mad-HC -- B. Mohammad Iqbal v. The Assistant Commissioner of Income Tax, Non Corporate Circle 17, ChennaiCrl. OP No. 19461 of 2023 & Crl. MP No. 13139 of 20232026 TaxPub(DT) 4206 (Mad-HC) 02-Jul-2026 -- Section : 148 143(1) 154 250 135A 133(6) 44AD 147 (3) 148A(4) 143(1)(a) -- Raj-HC -- Ashok Kumar Manish Kumar (HUF), Through Its Karta Ashok Kumar v. Joint Commissioner of Income Tax, Range-3 (R), Jodhpur, Rajasthan, Income Tax Officer, Balotra, Commissioner of Income Tax, Appeal ADDL/JCIT (A) -8, Mumbai, Central Board of Direct Taxes, New DelhiD.B. Civil Writ Petition No. 8724/20262026 TaxPub(DT) 4205 (Raj-HC) 02-Jul-2026 -- Section : 143 144B 143(2) 142(1) 143(3) 156 274 272A(1)(d) -- Cal-HC -- Apeejay Surrendra Park Hotels Limited v. The Union of India & Anr. Petition DisposedWPA 9760 of 20262026 TaxPub(DT) 4204 (Cal-HC) 02-Jul-2026 -- Section : 143D 144B 144C -- Del-HC -- WWL India Private Limited v. National Faceless Assessment Centre, Income Tax Department, Govt of India & Anr. Petition AllowedW.P. (C) 4839/2026, CM Appl. 23673 & 23674/20262026 TaxPub(DT) 3480 (Del-HC) 02-Jul-2026 -- Section : 148 132 152(3) 149 153A 153C 153A/153C 148/149 149(1)(b) 153A(b) 153A(1)(b) -- Guj-HC -- West India Infratech Private Limited v. Assistant Commissioner of Income Tax, Central Circle - 2(3), Ahmedabad Petition AllowedR/Special Civil Application No. 3978 of 20262026 TaxPub(DT) 3479 (Guj-HC) 02-Jul-2026 -- Section : 220(6) 143(1) 244A 147 246A 127(6) -- Ori-HC -- Saurav Chachra v. Central Board of Direct Taxes (CBDT) & Ors. Petition DisposedWP(C) No. 9306 of 20262026 TaxPub(DT) 3478 (Ori-HC) 02-Jul-2026 -- Section : 260A 10B 80IA 10B(7) 80-IA(8) 80-IA(10) 139 33B 92BA 92F 10A -- Bom-HC -- Pragati Aroma Oil Distillers Private Ltd. (formerly known as M/s. Hindustan Essential Oil Company) v. The Deputy Commissioner of Income Tax-14(2), Mumbai Appeal AllowedIncome Tax Appeal No. 502 of 20152026 TaxPub(DT) 3477 (Bom-HC) 02-Jul-2026 -- Section : 80-IC 132 143 153A 143(3) -- Guj-HC -- Pr. Commissioner of Income Tax v. M/s. Vapi Care Pharma Pvt. Ltd. Appeal DismissedR/Tax Appeal No. 587 of 20222026 TaxPub(DT) 3476 (Guj-HC) 02-Jul-2026 -- Section : 234 143(1) 244 119(2)(b) (1) 200A 206CB 156(1) 154 19(1) -- Bom-HC -- Paresh M. Shetti v. Principal Commissioner of Income-Tax (PCIT) Petition DisposedWrit Petition (L) No. 10371 of 20252026 TaxPub(DT) 3475 (Bom-HC) 02-Jul-2026 -- Section : 11 119(2)(b) 139(1) 13(9)(ii) -- Bom-HC -- Mahaveer Pratishthan v. The Commissioner of Exemption, Pune & Anr. Petition DisposedWrit Petition No. 8536 of 20242026 TaxPub(DT) 3474 (Bom-HC) 02-Jul-2026 -- Section : 271D 260A -- Guj-HC -- Kirti Shankarlal Patel v. Assessment Unit, Income Tax Department, Government of India & Anr. Petition AllowedR/Special Civil Application No. 2988 of 20262026 TaxPub(DT) 3473 (Guj-HC) 02-Jul-2026 -- Section : 148 132 151 143(2) 142(1) 131 153C 292C -- Guj-HC -- Innovative Infrastructure v. Income Tax Officer, Ward 4 (2)(1), Ahmedabad Petition AllowedR/Special Civil Application No. 4444 of 20262026 TaxPub(DT) 3472 (Guj-HC) 02-Jul-2026 -- Section : 148 7 30(6) 148A(d) 31 263 60(6) -- Guj-HC -- GSL Nova Petrochemicals Limited v. The Deputy Commissioner of Income Tax, Circle 2(1)(1), Ahmedabad R/Special Civil Application No. 10927 of 20222026 TaxPub(DT) 3471 (Guj-HC) 02-Jul-2026 -- Section : 260A 80-IA 80-IA(8) 80HHC 115JBand 80-IA(9) 80IA 115JBThe -- Cal-HC -- M/s. Graphite India Ltd. v. Commissioner of Income Tax - IV, Kolkata In Favour of AssesseeITA No. 407 of 20082026 TaxPub(DT) 3470 (Cal-HC) 02-Jul-2026 -- Section : 119(2)(b) 115BAA(5) 139(1) 3 139(4) 143(1) 115BBA -- Bom-HC -- Diebold Nixdorf India Pvt. Ltd. v. Central Board of Direct Taxes through the Chairman & Ors. Petition DisposedWrit Petition No. 4165 of 20252026 TaxPub(DT) 3469 (Bom-HC) 02-Jul-2026 -- Section : 12AA(3) 132 80G 133A 12AA(3)? -- Mad-HC -- Commissioner of Income Tax, Central II, Chennai v. Shri Ponnaiyah Ramajeyathammal Educational & Charitable Trust Appeal AllowedTCA No. 507 of 20102026 TaxPub(DT) 3468 (Mad-HC) 02-Jul-2026 -- Section : 143(2) 10B 43B 80M 10A l0-A? -- Mad-HC -- Commissioner of Income Tax, Chennai v. M/s. Pentamedia Graphics Ltd. Appeal DisposedTax Case (Appeal) No. 632 of 20102026 TaxPub(DT) 3467 (Mad-HC) 02-Jul-2026 -- Section : 143(1)(a) 143(2) 10(2) 10(1) -- Mad-HC -- Commissioner of Income Tax, Chennai v. M/s Vijay Shanthi Builders Ltd. Appeal DismissedT.C.A. Nos. 641 & 642 of 20092026 TaxPub(DT) 3466 (Mad-HC) 02-Jul-2026 -- Section : 119(2) 12A 11(2) 143(1) 143(3) 119(2)(b) -- Bom-HC -- Bombay Prathana Samaj v. The Union of India & Ors. Petition DisposedWrit Petition No. 2039 of 20252026 TaxPub(DT) 3465 (Bom-HC) 02-Jul-2026 -- Section : 143(2) 92CA(1) 92CA(3) 142(1) 144C(1) 143(3) 144C(5) 144C(13) -- Bom-HC -- Benteler Automotive India Pvt. Ltd. v. The Union of India thr. The Secretary Ministry of Finance, Dept. of Revenue & Ors. Petition DisposedWrit Petition No. 10391 of 20222026 TaxPub(DT) 3464 (Bom-HC) 02-Jul-2026 -- Section : 143(3) 144C(3) 92 92B 153 35DD 43B 115JB 92CA(1) 92CA(3) 144C(1) 133(6) 35DD(1 -- Mum-Trib -- Shapoorji Pallonji and Company (P.) Ltd. v. Deputy Commissioner of Income-taxITA Nos. 1149, 1150, 1211, 1217 (Mum) of 20252026 TaxPub(DT) 1483 (Mum-Trib) 02-Jul-2026 -- Section : 148A(d) 143(2) 143(3) 148A(b) 147 36(i)(ii) 37 139(1) 142(1) 129 149(1)(b) 151A -- Del-HC -- Sapphire Foods India Ltd. v. Assistant Commissioner of Income-tax (OSD) Petition DisposedW.P.(C) No. 6159 of 2023, CM APPL. No. 24241 of 20232026 TaxPub(DT) 1475 (Del-HC) 02-Jul-2026 -- Section : 250 253(5) 139(1) 147 148 148A 142(1) 133(6) 69A 115BBE 69C 144 249 44AB -- Bang-Trib -- Muniyappa Prashanth Kumar v. Income-tax Officer Ward 4(3)(3) Assessee Appeal Partly AllowedIT Appeal No. 1627 (Bang) of 20252026 TaxPub(DT) 1466 (Bang-Trib) 02-Jul-2026 -- Section : 143(2) 195 9(1)(vii) 194(2) 40(a)(i) 36(1)(va) 271(1)(c) -- Del-Trib -- Additional Commissioner of Income-tax, Spl. Range 4 v. Iyogi Technical Services (P.) Ltd. Revenue Appeal and Assessee Appeal Partly AllowedIT Appeal Nos. 2064 (Delhi) of 2018 & 323 (Delhi) of 20222026 TaxPub(DT) 1461 (Del-Trib) 02-Jul-2026 -- Section : 263 54F 143(3) 54F(1) 142(1) -- Hyd-Trib -- Sumanth Badiga v. Deputy Commissioner of Income-tax Assessee Appeal AllowedIT Appeal No. 628 (Hyd) of 20252026 TaxPub(DT) 1459 (Hyd-Trib) 02-Jul-2026 -- Section : 143(2) 142(1) 45(2) 54B 54F 139(1) 148 2(47) 254 2(47)(iv) 2(14)(iii) -- Pune-Trib -- Popatrao Dashrathrao Suryawanshi v. Income Tax Officer Assessee Appeal AllowedIT Appeal No.234 (Pun) of 20242026 TaxPub(DT) 1455 (Pune-Trib) 02-Jul-2026 -- Section : 250 253(5) 148 143(2) 131 142(1) 144 147 68 44AD 139(4) -- Bang-Trib -- Mukhtar Abdul Pasha v. Income Tax Officer Assessee Appeal Partly AllowedIT Appeal No.1862 (Bang) of 20252026 TaxPub(DT) 1454 (Bang-Trib) 02-Jul-2026 -- Section : 92 92A(3) 14A 80(IA) 43B 35(2AB) 91 92CA(3) 144C 92B 147 154 14A(1) 2(33) 10 -- Mum-Trib -- Tata Chemicals Ltd. v. Dy. CIT-2(3)(1), MumbaiITA No. 7912/MUM/20192026 TaxPub(DT) 1276 (Mum-Trib) 25-Jun-2026 -- Section : 68 69C -- Guj-HC -- The Principal Commissioner of Income Tax-1 v. M/s. Ice Worth Reality LLPR/Tax Appeal No. 221 of 20242026 TaxPub(DT) 5137 (Guj-HC) 25-Jun-2026 -- Section : 68 115BBE 143(2) 142(1) 144 69A -- Ahd-Trib -- M/s. Sahyog Construction v. The Asst. Commissioner of Income Tax, Circle 1(1)(1), Vadodara Assessee Appeal DismissedITA No. 104/AHD/20252026 TaxPub(DT) 5078 (Ahd-Trib) 25-Jun-2026 -- Section : 250 143(3) 144B 56(2)(x) 2(14) 50C 270A -- Mum-Trib -- Akshay Manoj Pagdhare v. ITO, Ward 42(1)(1), Mumbai Assessee Appeal AllowedITA No. 1013/Mum/20262026 TaxPub(DT) 5077 (Mum-Trib) 25-Jun-2026 -- Section : 12A 80G 12AB 115TD 80G(5) 12A/12AB -- Ahd-Trib -- Shri Ramos Education Trust v. Commissioner of Income Tax (Exemption), Ahmedabad Appeal Partly AllowedITA Nos. 1409 & 1410/AHD/20262026 TaxPub(DT) 5076 (Ahd-Trib) 25-Jun-2026 -- Section : 147 144 144B 250 69A 68/69/69A -- Ahd-Trib -- Rameshbhai Mangalbhai Patel v. Income Tax Officer, Ward-1(3)(1), Ahmedabad Assessee Appeal Partly AllowedITA Nos. 175 & 176/AHD/20242026 TaxPub(DT) 5075 (Ahd-Trib) 25-Jun-2026 -- Section : 142(1) 144 131 69A 143(3) 144B -- Del-Trib -- Durga Agencies v. ITO, Ward 48(1), Delhi Assessee Appeal AllowedITA No. 8140/DEL/20252026 TaxPub(DT) 5074 (Del-Trib) 25-Jun-2026 -- Section : 10 147 148 143(2) 69A 69C 148/147 -- Del-Trib -- Ishleen Kaur v. ITO, Ward 50(1), Delhi Assessee Appeal AllowedITA No. 5539/DEL/20252026 TaxPub(DT) 5073 (Del-Trib) 25-Jun-2026 -- Section : 139 132 127 153A 143(2) 133(6) 148 142(1) 145(3) -- Del-Trib -- Kanta Devi Jalan v. DCIT, Central Circle 31, New Delhi Assessee Appeal Partly AllowedITA Nos. 807 to 810/DEL/20232026 TaxPub(DT) 5072 (Del-Trib) 25-Jun-2026 -- Section : 43B 36(1)(va) 2(24)(x) 143(1) 143(1)(a) -- Del-Trib -- ITO, Ward 5, Rohtak v. Rajbir Revenue Appeal DismissedITA No. 2576/DEL/20222026 TaxPub(DT) 5071 (Del-Trib) 25-Jun-2026 -- Section : 143(3) 37(1) 35 40(a)(ia) 143(1) 143(2) 35E 35E(2) 35E(8) 35D 8 58 32 40A(ii) -- Bang-Trib -- M/s. Southwest Mining Ltd. v. The Deputy Commissioner of Income Tax, Circle – 6(1)(2), Bengaluru & Anr. Assessee Appeal Partly AllowedITA Nos. 1830 & 1896/Bang/20252026 TaxPub(DT) 5070 (Bang-Trib) 25-Jun-2026 -- Section : 143(3) 144B 251 48 -- Del-Trib -- Shalini Rajput v. Commissioner of Income Tax, Ward 23(3), Delhi Assessee Appeal AllowedITA No. 8015/Del/20252026 TaxPub(DT) 5069 (Del-Trib) 25-Jun-2026 -- Section : 147 151 65B 69 132 148 133(6) 292C -- Del-Trib -- Parul Suyal v. Income Tax Officer, Ward-1(2)(1), Meerut Assessee Appeal Partly AllowedITA No. 7806/Del/20252026 TaxPub(DT) 5068 (Del-Trib) 25-Jun-2026 -- Section : 147 143 10AA 271(1)(c) 143(3) 148A(d) 142(1) 2(J) 56F -- Ahd-Trib -- M/s. True Sparrow Systems Private Limited v. Deputy Commissioner of Income Tax, Circle 2(1)(1), Vadodara Appeal Partly AllowedITA Nos. 85 & 86/AHD/20262026 TaxPub(DT) 5067 (Ahd-Trib) 25-Jun-2026 -- Section : 148 147 80GGC 260A 148(2) 133(6) 131(1) 271(1)(c) 68-Bank 56(2)(x) 50C 155 10 -- Ahd-Trib -- Gobind Daya Singh Marwaha v. The Income Tax Officer, Ward 5(3)(1), Ahmedabad Assessee Appeal Partly AllowedI.T.A. No. 449/Ahd/20262026 TaxPub(DT) 5066 (Ahd-Trib) 25-Jun-2026 -- Section : 250 144 144B 271A 272A(1)(d) 145(3) 271A) 271B) -- Ahd-Trib -- Pankaj Jhumarmal Bothra v. Income Tax Officer, Ward-5(3)(2), Ahmedabad Assessee Appeal AllowedITA Nos. 422 to 425/Ahd/20262026 TaxPub(DT) 5065 (Ahd-Trib) 25-Jun-2026 -- Section : 250 69A 147 142(1) 115BBE -- Ahd-Trib -- Income-Tax Officer, Ward-1(1)(1), Ahmedabad v. Bharatbhai Bhagwandas Soni Revenue Appeal DismissedI.T.A. No. 2280/Ahd/20252026 TaxPub(DT) 5064 (Ahd-Trib) 24-Jun-2026 -- Section : 12A 80G(5) 12Aof -- Ahd-Trib -- Shri ZalawarSamastaSatwara v. Commissioner of Income Tax (Exemption), Ahmedabad Assessee Appeal AllowedITA No. 1386 & 1387/AHD/20262026 TaxPub(DT) 5046 (Ahd-Trib) 24-Jun-2026 -- Section : 9(1)(vii) 271(1)(c) 143(3) 2(31) 2(31)(iv) 4 188A 10(2A) 40(a)(ia) 194J 44AA 40 -- Del-Trib -- Herbert Smith Freehills LLP v. Commissioner of Income Tax (Appeals) Assessee Appeal AllowedITA 2281/DEL/2019, ITA 2352/DEL/2022 & ITA 3209/DEL/20232026 TaxPub(DT) 4982 (Del-Trib) 24-Jun-2026 -- Section : 250 147 144B 50C 270A 155 -- Mum-Trib -- Purvi Nihal Shah v. ITO, Ward 27(2)(1), Mumbai Assessee Appeal AllowedITA No. 470/Mum/20262026 TaxPub(DT) 4981 (Mum-Trib) 24-Jun-2026 -- Section : 153C 250 132 153A 153C(1) 69A 139(1) 132(4) 10) -- Del-Trib -- Jyoti Cariappa Saikia v. ACIT, Central Circle-5, New Delhi Assessee Appeal AllowedITA No. 2649/Del/20262026 TaxPub(DT) 4980 (Del-Trib) 24-Jun-2026 -- Section : 143(3) 68 -- Del-Trib -- Assistant Commissioner of Income Tax v. Loom Crafts Shade Systems Pvt. Ltd. Revenue Appeal DismissedITA No. 7770/Del/20252026 TaxPub(DT) 4979 (Del-Trib) 24-Jun-2026 -- Section : 147 144B 69 148 132 -- Del-Trib -- Income Tax Officer, Noida v. Gagnish Arora Revenue Appeal DismissedITA No. 1048/Del/20252026 TaxPub(DT) 4978 (Del-Trib) 24-Jun-2026 -- Section : 148 80P 80AC 80A(5) 139(1) 80P(2)(d) -- Chen-Trib -- Malayalapatti Lamp Co-Op. Credit Society Ltd. v. The Income Tax Officer, Ward-2, Namakkal Assessee Appeal AllowedITA No. 621/Chny/20262026 TaxPub(DT) 4654 (Chen-Trib) 24-Jun-2026 -- Section : 80IB(10) 147 139(1) 80AC -- Chen-Trib -- Trident Properties JV v. Income Tax Officer, Non Corporate Ward-1 (1), Coimbatore Assessee Appeal AllowedITA No. 3142/Chny/20252026 TaxPub(DT) 4653 (Chen-Trib) 24-Jun-2026 -- Section : 139(1) 271(1)(c) 274 -- Chen-Trib -- Pradeep Jeyavelu v. Income Tax Officer, Ward - 1, Tiruvallur Assessee Appeal AllowedITA No. 620/Chny/20262026 TaxPub(DT) 4652 (Chen-Trib) 24-Jun-2026 -- Section : 234E 200A 154 200A(1)(c) -- Jod-Trib -- Ashapurna Infraprojects Pvt. Ltd. v. DCIT, Ghaziabad Assessee Appeal AllowedITA No. 173 & 174/Jodh/20242026 TaxPub(DT) 4651 (Jod-Trib) 24-Jun-2026 -- Section : 10(10AA) -- Jod-Trib -- Aalok Kalla v. CIT(A), Jodhpur Assessee Appeal AllowedITA No. 1041/Jodh/20252026 TaxPub(DT) 4650 (Jod-Trib) 24-Jun-2026 -- Section : 143(3) 144B 143(1)(a) 246A 250 143(2) 154 264 -- Luck-Trib -- Paliwal Diagnostics Pvt. Ltd. v. DCIT, Circle-2(1)(1), KanpurI.T.A. No. 684/Lkw/20252026 TaxPub(DT) 4649 (Luck-Trib)