Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 23-Jan-2026 -- Section : 143(3) 144C(13) 234B 143(2) 9(1)(vii) -- Del-Trib -- CEVA Freight LLC v. Dy. DIT Assessee Appeal AllowedITA No. 1264/DEL/20142025 TaxPub(DT) 5755 (Del-Trib) 23-Jan-2026 -- Section : 143(1) 36(1)(iii) 14A -- Del-Trib -- Carlsberg India (P) Ltd. v. Dy. CIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 3150/Del/2019, ITA No. 3190/Del/20192025 TaxPub(DT) 5754 (Del-Trib) 23-Jan-2026 -- Section : 47 56(2)(x) -- Mum-Trib -- Bhavin Rasiklal Gadoya v. Assessment Unit, ITD Assessee Appeal DismissedITA No. 5415/Mum/20242025 TaxPub(DT) 5751 (Mum-Trib) 23-Jan-2026 -- Section : 143(1) 131 68 143(2) 143(3) 14A -- Kol-Trib -- Beekay Steel Industries Ltd. v. DCIT Assessee Appeal AllowedITA No. 346/KOL/20252025 TaxPub(DT) 5749 (Kol-Trib) 23-Jan-2026 -- Section : 263 143(3) 144B 80G 143(2) 142(1) 37(1) 135 (1) 30 31 32 33 34 35 36 80G(2 -- Mum-Trib -- Abhay Ispat (India) (P) Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 3575/MUM/20252025 TaxPub(DT) 5723 (Mum-Trib) 23-Jan-2026 -- Section : 37(1) 41(1) 28(iv) 40a(ia) 133(6) 40(a)(ia) -- Del-Trib -- Aadharshilla Contractors (P) Ltd. v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 4137/DEL/2024, ITA No. 4208/DEL/20242025 TaxPub(DT) 5721 (Del-Trib) 23-Jan-2026 -- Section : 147 143(3) 139(1) 143(1) 234B 148 133(6) -- Del-Trib -- Victory Realtech (P) Ltd. v. Dy. CIT Assessee Appeal DismissedITA No. 5534/Del/20152025 TaxPub(DT) 5623 (Del-Trib) 23-Jan-2026 -- Section : 250 143(3) 143(1) 143(2) 80IA 142(1) 144B 143(1)(a) 139(1) 246A (2) 80I(4)(iv) -- Asr-Trib -- Universal Biomass Energy (P) Ltd. v. NFAC Assessee Appeal AllowedITA No. 267/Asr/20242025 TaxPub(DT) 5617 (Asr-Trib) 23-Jan-2026 -- Section : 250 143(3) 263 147 56 (2) 56(2) -- Mum-Trib -- Tutor Investment & Finance (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1736/Mum/20252025 TaxPub(DT) 5613 (Mum-Trib) 23-Jan-2026 -- Section : 148 143(1) 143(3) 132 153A 139 68 147 250 153D 142(1) -- Del-Trib -- Tremendous Mining & Minerals (P) Ltd. v. DCIT In Favour of AssesseeITA No. 157/Del/20232025 TaxPub(DT) 5608 (Del-Trib) 23-Jan-2026 -- Section : 263 143(3) 144 263(1) 80G 68 37 142(1) 37(1) 135 -- Mum-Trib -- Ruby Mills Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 3035/MUM/20252025 TaxPub(DT) 5600 (Mum-Trib) 23-Jan-2026 -- Section : 80P(2)(e) 194-I 80P(2)(d) 10(34) 14A 14A(2) -- Chd-Trib -- Asstt. CIT v. Haryana State Cooperative Supply & Marketing Federation Ltd. Revenue Appeal AllowedITA Nos. 664, 665 & 666/Chd/20242025 TaxPub(DT) 5589 (Chd-Trib) 23-Jan-2026 -- Section : 63(AA) -- Ahd-Trib -- Dy. CIT v. Vedprakash Devkinandan Chiripal Revenue Appeal DismissedITA No. 617/Ahd/20242025 TaxPub(DT) 5586 (Ahd-Trib) 23-Jan-2026 -- Section : 69C 115BBE 69A 40(a)(ia) 68 -- Chd-Trib -- Swati Industries v. DCITITA No. 216/Chd/2024 and ITA No. 547/Chd/20242025 TaxPub(DT) 5581 (Chd-Trib) 23-Jan-2026 -- Section : 144 148 68 142(1) 143(2) 271(1Xc) -- Jp-Trib -- Sanjiv Jha v. ITO Assessee Appeal AllowedITA No. 610/JPR/20252025 TaxPub(DT) 5564 (Jp-Trib) 23-Jan-2026 -- Section : 250 147 144B 148 80P(2)(d) 80AC 148A 148A(b) 151 142(1) 143(2) 139(1) -- Rkt-Trib -- Nagichana Mahila Doodh Sahakari Mandali Ltd. v. ITO Assessee Appeal AllowedITA No. 847/RJT/20242025 TaxPub(DT) 5559 (Rkt-Trib) 23-Jan-2026 -- Section : 119(2)(b) 139(1) 115BAA 10B(8) 139(5) 143 143(1) 115BAB 12A(1)(b) 10(23)C 143(3) -- Guj-HC -- Shree Colosperse (P) Ltd. v. Pr. CIT Petition AllowedR/Special Civil Application No. 21800 of 20232025 TaxPub(DT) 5554 (Guj-HC) 23-Jan-2026 -- Section : 143(3) 144C(13) 144C(5) 80IA 115JB 92CA 92CA(3) 144C(1) 144C(3) 80IA(6) 80A(6) -- Del-Trib -- Shahi Exports (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 5143/Del/20242025 TaxPub(DT) 5552 (Del-Trib) 23-Jan-2026 -- Section : 271(1)(c) 132(4) 32(1) 43(1) 143(3) 153C -- Ahd-Trib -- Xcelris Labs Ltd. v. Dy. CIT Assessee Appeal DismissedITA No. 32/Ahd/20222025 TaxPub(DT) 5533 (Ahd-Trib) 23-Jan-2026 -- Section : 148 147 144 1448 148A 144B 148A(b) 148A(d) -- Raipur Bench -- Wadhawa Mission v. ITO Assessee Appeal AllowedITA No. 385/RPR/20252025 TaxPub(DT) 5532 (Raipur Bench) 23-Jan-2026 -- Section : 260A 143(3) 147 148 133(6) 143(3)/147 -- Del-HC -- Meenakshi Gupta v. ITOITA No. 205/2025 & CM Appl. 39138/20252025 TaxPub(DT) 5509 (Del-HC) 23-Jan-2026 -- Section : 12AB 80G 12AA I2AA 80G(5) -- Agra-Trib -- Krishna Balram Foundation v. CIT(E) Assessee Appeal AllowedITA Nos. 112 and 113/Agr/20252025 TaxPub(DT) 5503 (Agra-Trib) 23-Jan-2026 -- Section : 147 144 28 57(iv) 56(1) 145A(b) 143(1)(a) 143(2) 142(1) 143(3) 143(3A) 263 56( -- Del-Trib -- Jile Singh v. ITO Assessee Appeal AllowedITA No. 2223/Del/20252025 TaxPub(DT) 5497 (Del-Trib) 23-Jan-2026 -- Section : 143(2) 143(3) 92CA 92CA(3) 144C 144C(1) 144-C 144-C(1) 292-B 92-CA(3) 292B 153 -- Ker-HC -- IBS Software Services (P) Ltd. v. CIT Petition AllowedWP (C) No. 1694 of 2011, WP (C) No. 2689 of 20112025 TaxPub(DT) 5488 (Ker-HC) 23-Jan-2026 -- Section : 250 143(1) 139(1) 37(1) 17 143(3) 254 -- Mum-Trib -- HDFC Bank Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 1828/Mum/20252025 TaxPub(DT) 5484 (Mum-Trib) 23-Jan-2026 -- Section : 147 12AA 143(1) 11(2) 11(3) 148 143(2) 11(1)(a) 11(3)(c) 143(3) 12AB) 10 11(2) -- Ahd-Trib -- GMDC Science & Research Centre v. ITO (E) Assessee Appeal AllowedITA Nos. 957 And 958/Ahd/20152025 TaxPub(DT) 5477 (Ahd-Trib) 23-Jan-2026 -- Section : 250 69A 132 132(4A) 292C 143(3) 34 69A-Rs 133A 132(4) -- Mum-Trib -- Dy. CIT v. Mehta Emporium Jewellers Revenue Appeal Partly AllowedITA No. 2830/MUM/20252025 TaxPub(DT) 5465 (Mum-Trib) 23-Jan-2026 -- Section : 250 68 143(3) 153A 132 133(6) 133A 131 -- Mum-Trib -- DCIT v. Tirupati DevelopersITA No. 2165/MUM/2019 and CO No. 110/MUM/2021 (Arising out of ITA No. 2165/Mum/2019)2025 TaxPub(DT) 5460 (Mum-Trib) 23-Jan-2026 -- Section : 263 143(2) 143(3) 144B 54B 48 119 10B -- Pune-Trib -- Avinash Dattatray Muley v. PCIT Assessee Appeal DismissedITA No. 624/PUN/20252025 TaxPub(DT) 5451 (Pune-Trib) 23-Jan-2026 -- Section : 143(3) 144C(13) 144B 234B 270A -- Del-Trib -- Aristocrat Technologies India (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 3091/DEL/20242025 TaxPub(DT) 5445 (Del-Trib) 21-Jan-2026 -- Section : 144 24 -- Ahd-Trib -- Mohitbhai Laxmanbhai Gajjar v. Deputy Commissioner of Income Tax, Circle - 1 (1)(1), Ahmedabad Assessee Appeal AllowedITA No. 1701/AHD/20252026 TaxPub(DT) 183 (Ahd-Trib) 21-Jan-2026 -- Section : 147 144 144B 1448 69 11588E 270A 271AAC -- Ahd-Trib -- Meenaba Divyavirsinhji Alias, Digvijaysinhji Jadeja v. Deputy Commissioner of Income Tax, Circle-1, Bhavnagar Assessee Appeal AllowedITA No. 1693/AHD/20252026 TaxPub(DT) 182 (Ahd-Trib) 21-Jan-2026 -- Section : 143(3) 69C 115BBE -- Ahd-Trib -- Dharti Madrid County LLP v. DCIT, Circle-3(1)(1), Ahmedabad Assessee Appeal AllowedITA Nos. 2127/Ahd/20252026 TaxPub(DT) 181 (Ahd-Trib) 21-Jan-2026 -- Section : 147 144 148 69A 133(6) -- Ahd-Trib -- Amarsinh Thakor v. ITO, Ward-3(2)(1), Ahmedabad Assessee Appeal AllowedITA Nos. 2143/Ahd/20252026 TaxPub(DT) 180 (Ahd-Trib) 21-Jan-2026 -- Section : 250 139 132 143(2) 142(1) 153C 69 143(3) 153A 153& 1057 69A 115BBE 153A(1) 1 -- Del-Trib -- White Orchid Hospitality (P) Ltd. v. DCIT, Central Circle-29, Delhi Assessee Appeal AllowedITA No. 5130/Del/20252026 TaxPub(DT) 179 (Del-Trib) 21-Jan-2026 -- Section : 132 153C 153D -- Del-Trib -- Jatin Arora v. ACIT, Central Circle-8, Delhi Assessee Appeal AllowedITA Nos. 5408, 5409, 5410/Del/20252026 TaxPub(DT) 178 (Del-Trib) 21-Jan-2026 -- Section : 250 144 144B -- Del-Trib -- Shri Vijay Singh v. Income Tax Officer, Ward 34(5), New Delhi Assessee Appeal AllowedITA No. 4765/DEL/20252026 TaxPub(DT) 177 (Del-Trib) 21-Jan-2026 -- Section : 143(3) 148 -- Del-Trib -- ITO, Ward-3, Karnal v. Mahabir Solvent Oil Mills, Karnal Revenue Appeal AllowedITA No. 6414/DEL/20172026 TaxPub(DT) 176 (Del-Trib) 21-Jan-2026 -- Section : 250 143(3) -- Del-Trib -- M/s. KRVM Jewels v. Income Tax Officer, Ward 51(5), Delhi Assessee Appeal AllowedITA No. 4763/DEL/20252026 TaxPub(DT) 175 (Del-Trib) 21-Jan-2026 -- Section : 147/143(3) 148 -- Del-Trib -- M/s Singhal Fasteners Company Private Limited v. ITO, Ward-8(4), New Delhi Assessee Appeal AllowedITA No. 1992/Del/20202026 TaxPub(DT) 174 (Del-Trib) 21-Jan-2026 -- Section : 153C 127(2) 65B 68 69C 132 143(3) 132A 147/148 153A 132(4) -- Del-Trib -- M/s JSP Projects Private Limited v. DCIT, Central Circle-13, Delhi Assessee Appeal AllowedITA No. 3594/Del/20252026 TaxPub(DT) 173 (Del-Trib) 21-Jan-2026 -- Section : 271D 271E 269SS 27lE 275(1)(c) 143(3) 274(2) 271D/271E 271(l)(c) 271E(2) 271E(1) -- Del-Trib -- Sanjeev Jai Narain Aeren v. Addl. CIT, Central Range 4, Delhi Assessee Appeal AllowedITA Nos. 2919 to 2926/Del/20252026 TaxPub(DT) 172 (Del-Trib) 21-Jan-2026 -- Section : 149(1) 148 148A(b) 148A(d) 147 3 149(1)(b) 153A 132 132A 153A(1) -- Del-Trib -- ACIT, Delhi v. Brij Bhushan Gupta, Brij Bhushan Gupta v. ACIT, DelhiITA Nos. 5891 & 5899/Del/2024, CO Nos. 60 & 61/Del/202252026 TaxPub(DT) 171 (Del-Trib) 21-Jan-2026 -- Section : 148 143(2) 142(1) 143(3) 147 68 68/69C -- Del-Trib -- KTM Impex Private Limited v. ITO, Ward 1, Panipat Assessee Appeal AllowedITA No. 2377/Del/20252026 TaxPub(DT) 170 (Del-Trib) 21-Jan-2026 -- Section : 143(3) 148 147 68 -- Del-Trib -- DCIT, Circle 10(1), New Delhi v. HB Estate Developers Limited, HB Estate Developers Limited v. DCIT, Circle 10(1), New DelhiITA No. 5535/Del/2024 & C.O. No. 52/Del/20252026 TaxPub(DT) 169 (Del-Trib) 21-Jan-2026 -- Section : 143(3) 144C(13) 144B 144C(5) 154 115JAA 270A 92CA(3) -- Del-Trib -- Idemitsu Lube India Private Limited v. DCIT, Circle 10(1), New Delhi Assessee Appeal AllowedITA No. 3876/Del/20242026 TaxPub(DT) 168 (Del-Trib) 21-Jan-2026 -- Section : 147 144B 148 149 148A(d) (1) 148A(b) 149A(c) 149A(d) 149(1) -- Del-Trib -- DCIT, New Delhi v. Rajan Kumar Revenue Appeal DismissedITA No. 136/DEL/20252026 TaxPub(DT) 167 (Del-Trib) 21-Jan-2026 -- Section : 147 144B 148 148A(b) 148A(d) 149 3 149(1)(b) 3(1) -- Del-Trib -- Sanjeev Kumar Aggarwal v. DCIT, Circle 52(1), New Delhi Assessee Appeal AllowedITA No. 6208/DEL/20252026 TaxPub(DT) 166 (Del-Trib) 21-Jan-2026 -- Section : 263 143(3) 69A 144 139(1) 144B 115BBE -- Del-Trib -- Prahlad Singh v. PCIT, Haryana Assessee Appeal AllowedITA No. 3563/DEL/20252026 TaxPub(DT) 165 (Del-Trib) 21-Jan-2026 -- Section : 143(1) 139(1) 199 119(2)(b) -- Ahd-Trib -- Jerambhai Ratnabhai Patel v. Central Processing Unit, Bangaluru (Present Jurisdiction) Income Tax Officer, Ward-5(1)(2), Ahmedabad Assessee Appeal DismissedITA No. 1531/Ahd/20242026 TaxPub(DT) 164 (Ahd-Trib) 21-Jan-2026 -- Section : 263 143(3) 147 148 92CA 92CA(3) 92CA(4) 92CA(3A) -- Mum-Trib -- Red Hat India Private Limited v. Principal Commissioner of Income Tax-6, Mumbai Assessee Appeal AllowedITA No. 3016/Mum/20252026 TaxPub(DT) 163 (Mum-Trib) 21-Jan-2026 -- Section : 250 147 144B 143(3) 148A 148A(d) 32 24 149 148A(b) -- Mum-Trib -- Apcotex Industries Limited v. ITO Circle-15(1)(1), Mumbai Assessee Appeal AllowedITA No. 6022/Mum/20252026 TaxPub(DT) 162 (Mum-Trib) 21-Jan-2026 -- Section : 250 143(3) 68 36(1)(iii) 271(1)(c) -- Mum-Trib -- M/s. Ashapura Developers v. ACIT Circle-1, Thane Assessee Appeal AllowedITA No. 5795/Mum/20252026 TaxPub(DT) 161 (Mum-Trib) 20-Jan-2026 -- 2025 TaxPub(CL) 2102 (Del-HC) Securities & Exchange Board of India v. Amit Jain , Del-HC, , LPA 412/2018 & CM Appl. 30368/2018 (Stay), LPA 550/2018, 2025-12-11 20-Jan-2026 -- 2025 TaxPub(CL) 2101 (Karn-HC) Raguraj Gujjar, Boddavaram K. Manjunath, Vision-Ei-Tech & Services Private Limited, Celestial Techsoft & Services Private Limited, Bhrahmaputra Power Private Limited, Mr. D.L.N. Murthy v. The Security & Exchange Board of India (SEBI), Deputy General Manager Investigation Department Mumbai , Karn-HC, , Writ Petition No. 3525 of 2022 (GM-RES) C/W Writ Petition No. 3519 of 2022 (GM-RES) Writ Petition No. 25261 of 2022 (GM-RES), 2025-12-12 20-Jan-2026 -- 2025 TaxPub(CL) 2100 (SC) Paresh Vora (HUF) & Ors. v. Securities & Exchange Board of India , SC, , Civil Appeal No. 14558 of 2025, 2025-12-15 20-Jan-2026 -- 2025 TaxPub(CL) 2099 (SC) Gaekwad Plantations Ltd. Etc. v. The Securities & Exchange Board of India , SC, , Civil Appeal No. 14854 of 2025 (@ Diary No. 61639/2025), 2025-12-16 20-Jan-2026 -- 2025 TaxPub(CL) 2098 (SC) Chandrakant C. Shah v. Securities & Exchange Board of India & Anr. , SC, , Special Leave to Appeal (C) No(s). 31275/2025, 2025-12-12 20-Jan-2026 -- 2025 TaxPub(CL) 2097 (Bom-HC) Central Depository Services (India) Limited v. Daksha Narendra Bhavsar & Anr. , Bom-HC, , Commercial Arbitration Petition No. 311 of 2024 with Interim Application No. 2677 of 2024, 2025-12-01 20-Jan-2026 -- 2025 TaxPub(CL) 2096 (Bom-HC) Anil D. Ambani v. Indian Overseas Bank & Ors., IDBI Bank Ltd. & Ors. and Bank of Baroda & Ors. , Bom-HC, , Interim Application (L) No. 35924 of 2025 with Interim Application (L) No. 35925 of 2025 In Suit (L) No. 35923 of 2025 with Interim Application (L) No. 37574 of 2025 with Interim Application (L) No. 37575 of 2025 In Suit (L) No. 37573 of 2025, with, 2025-12-24 20-Jan-2026 -- 2025 TaxPub(CL) 2095 (Del-HC) Council of Institute of Chartered Accountants v. Shri Kishan Gupta & Anr. , Del-HC, , Chat. A. Ref 2/2018, 2025-12-23 20-Jan-2026 -- 2025 TaxPub(CL) 2094 (Del-HC) Usha Jewellers Pvt. Ltd. v. State Bank of India , Del-HC, , Crl. Rev. P. (NI) 35/2024, Crl. M.A. 30497/2024, Crl. M.A. 16514/2025 & Crl. M.A. 16563/2025, 2025-12-19 20-Jan-2026 -- 2025 TaxPub(CL) 2093 (SC) Sri Om Sales v. Abhay Kumar @ Abhay Patel & Anr. , SC, , Criminal Appeal No. 5588 of 2025 (Arising out of SLP (Crl) No. 8703/2019), 2025-12-19 20-Jan-2026 -- 2025 TaxPub(CL) 2092 (All-HC) Sachin Agarwal v. Chanki Saini & Anr. , All-HC, , Criminal Revision No. 4823 of 2025, 2025-12-19 20-Jan-2026 -- 2025 TaxPub(CL) 941 (NCLT- Mum) Vista Processed Foods (P.) Ltd. v. Goli Vada Pav (P.) Ltd. , NCLT- Mum, , CP (IB) 145 (MB) of 2023, 2023-09-05 20-Jan-2026 -- 2025 TaxPub(CL) 640 (NCLT- Amr) Munagala Roja Harsha Vardhini v. Vardhansmart (P.) Ltd. , NCLT- Amr, , IA (IBC) No. 102 of 2022, CP(IB) No. 45/7 (Amr) of 2020, 2022-11-24 20-Jan-2026 -- 2025 TaxPub(CL) 473 (NCLT- Chny) R. Sugumaran v. Safire Machinery Co. (P.) Ltd. , NCLT- Chny, , IA Nos. 1035 & 1036 (CHE) of 2022, TCP No. 141 (IB) of 2017, 2022-11-09 20-Jan-2026 -- 2025 TaxPub(CL) 458 (NCLT- Mum) Dnyanaba Namdeo Karande v. Calyx Chemicals & Pharmaceuticals Ltd. , NCLT- Mum, , IA No. 2943 of 2022, C.P. (IB) No. 1554 (MB) of 2017, 2024-01-19 20-Jan-2026 -- 2025 TaxPub(CL) 411 (NCLT- Chny) State Bank of India v. Coastal Energen (P.) Ltd. , NCLT- Chny, , IA(IBC)/61 (CHE) of 2024, IA(IBC)/2345 (CHE) of 2023, IBA/757 of 2019, 2024-08-30 20-Jan-2026 -- 2025 TaxPub(CL) 2091 (Cal-HC) Shyam Sel and Power Limited and Rahul Gadodia & Ors. v. The Registrar of Companies, West Bengal , Cal-HC, , CP/2/2025 IA No. CA/1/2025, 2025-12-22 20-Jan-2026 -- 2025 TaxPub(CL) 2090 (Cal-HC) Shyam Emco Infrastructure Limited and Basant Kumar Lohia & Ors. v. Registrar of Companies, West Bengal , Cal-HC, , CP/1/2025, IA No. CA/1/2025, 2025-12-22 20-Jan-2026 -- 2025 TaxPub(CL) 2089 (NCLAT- Chny) Mohan Ram Prasad Devineni v. M/s. Biochemical & Synthetic Products Private Limited & Registrar of Companies, Hyderabad , NCLAT- Chny, , Company Appeal (AT) (CH) No. 58/2025, 2025-12-23 20-Jan-2026 -- 2025 TaxPub(CL) 2088 (Del-HC) Karyan Global LLP v. Vivek Kumar Mishra & Ors. , Del-HC, , C.R.P. 10/2025, CAV 25/2025, CM Appl. 2464/2025 & CM Appl. 61625/2025, 2025-12-04 20-Jan-2026 -- 2025 TaxPub(CL) 2087 (NCLAT- New Del) Col. Ashish Khanna, SM (Retd) v. Delhi Gymkhana Club Limited & Union of India, Ministry of Corporate Affairs, Delhi , NCLAT- New Del, , IA No. 6314 of 2025 in Company Appeal (AT) No. 203/2025, 2025-12-22 20-Jan-2026 -- 2025 TaxPub(CL) 2086 (Cal-HC) Bhaskar Gupta v. Calcutta Club Limited & Ors. , Cal-HC, , A.P.O. 11 of 2023 with A.P.O. T 2 of 2023 with E.O.S. 1 of 2022, 2025-12-12 20-Jan-2026 -- 2025 TaxPub(CL) 2085 (Del-HC) Arm Digital Media Pvt. Ltd., Mr. Abhishek Punia, Mr. Manas Gulati v. Ritesh Singh, Haryana , Del-HC, , CS(OS) 896/2024, 2025-12-01 20-Jan-2026 -- 2025 TaxPub(CL) 2084 (NCLAT- Chny) Apex Luminaires Pvt. Ltd., Mr. Shringeri Seshagiri, Mr. Ajay Gupta, Mrs. Shringeri Vasundara & Mrs. Chaitra Shringeri v. G.N. Thirumalesh , NCLAT- Chny, , Company Appeal (AT) (CH) No. 120/2025 (IA Nos. 1354 & 1355/2025) with Company Appeal (AT) (CH) No. 121/2025 (IA No. 1356/2025), 2025-12-23 20-Jan-2026 -- 2025 TaxPub(CL) 2083 (NCLAT- Chny) Able Automobiles Private Limited, Shri Devaki Nandan Singhal, Shri Aravind Singhal, Shri Vikas Singhal & Shri Vinay Singhal v. Smt. Rekha Singhal, Registrar of Companies & Shri K.J. Thomas, Kochi , NCLAT- Chny, , Company Appeal (AT) (CH) No. 60/2022 (IA No. 683/2022), 2025-12-23 20-Jan-2026 -- 2025 TaxPub(CL) 1872 (NCLT- Ahd) Indiraben v. Galaxy Cinema (P.) Ltd. , NCLT- Ahd, , CP/1(AHM) of 2023, IA/12(AHM) of 2023, 2025-08-07 20-Jan-2026 -- 2025 TaxPub(CL) 1000 (NCLT- Mum) Quantum Mutual Fund v. ICICI Securities Ltd. , NCLT- Mum, , I.A. No. 96 of 2024, CA No.190 of 2024, C.P. (CAA)71/MB of 2024, 2024-08-21 20-Jan-2026 -- 2025 TaxPub(CL) 845 (Mad-HC) Philip Mani Modayil v. Dy. ROC , Mad-HC, , Crl. O.P. Nos. 29141 to 29159 of 2017, Crl. M.P. Nos. 16463 to 16481 of 2017, 2022-01-12 20-Jan-2026 -- 2025 TaxPub(CL) 732 (NCLT- Chd) NAM Estates (P.) Ltd., In re , NCLT- Chd, , CA Nos. 9 & 29 of 2023, CP (CAA) No. 14 (Chd) (Hry) of 2022, 2023-05-09 20-Jan-2026 -- 2025 TaxPub(CL) 68 (NCLT- Mum) Deepak Kishan Chhabria v. Orbit Electricals (P.) Ltd. , NCLT- Mum, , MA-1449/2019 in CP No. 47/NCLT/MB/MAH of 2016, 2019-12-31 20-Jan-2026 -- 2024 TaxPub(CL) 1060 (Bom-HC) Bank of India v. Maruti Civil Works , Bom-HC, , Appeal From Order No. 362 of 2021, Commercial Suit No. 6 of 2019, Interim Application No. 3092 of 2021, 2023-12-15 20-Jan-2026 -- 2024 TaxPub(CL) 595 (SC) Fertilizer Corpn. of India Ltd. v. Coromandal Sacks (P.) Ltd. , SC, , Civil Appeal Nos. 5366-5367 of 2024, 2024-04-26 17-Jan-2026 -- Section : 482 276C(1)(i) 132(1) 139(1) 143(3) 271AAB 260A 278E 270A 148 153A 271AAB(1) 2 -- Raj-HC -- Nagendra Choudhary S/o Shri Devendra Singh Choudhary, Jaipur v. Union of India & Deputy Commissioner, Income Tax (Central) Circle-2 Application DisposedS. B. Criminal Miscellaneous Petition No. 4839/20192025 TaxPub(DT) 8771 (Raj-HC) 17-Jan-2026 -- Section : 250 147 143(3) 148 151 282 69A 133(6) 131 206C 132 147/148 173 -- Asr-Trib -- Mandeep Singh v. ITO Assessee Appeal AllowedITA No. 645/Asr/20242025 TaxPub(DT) 5398 (Asr-Trib) 17-Jan-2026 -- Section : 80G 80G(5) (5) 80G(5)(ii) 12AB -- Jp-Trib -- Samyak Gyan Prachar Prasar Trust v. CIT(E) Assessee Appeal AllowedITA No. 1438/JPR/20242025 TaxPub(DT) 5379 (Jp-Trib) 17-Jan-2026 -- Section : 143(3) 153A 80IB(10) 80(IB)(10) 132(1) 133A 80IB(1o) -- Bom-HC -- Pr. CIT v. Nahar Enterprises Appeal DismissedIncome Tax Appeal No. 1992 of 20182025 TaxPub(DT) 5302 (Bom-HC) 17-Jan-2026 -- Section : 250 36(1)(iii) 143(3) 142(1) 43B -- Mum-Trib -- Laqshya Media Ltd. v. ACIT Assessee Appeal AllowedITA No. 1339/MUM/20252025 TaxPub(DT) 5281 (Mum-Trib) 17-Jan-2026 -- Section : 143(3) 144C(13) 143(2) 92CA(3) 144C(5) 92A 928 92F(v) g2C 37(1) 115P 234B234C -- Del-Trib -- Jubilant Foodworks Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 2310/Del/20222025 TaxPub(DT) 5269 (Del-Trib) 17-Jan-2026 -- Section : 250 143(3) 147 56(2)(vii) 143(1) 148 139(1) 144 1448 23 24 -- Mum-Trib -- Hifzur Rehman Ansari v. ITO Assessee Appeal Partly AllowedITA No. 163/MUM/20242025 TaxPub(DT) 5240 (Mum-Trib) 17-Jan-2026 -- Section : 148A 147 151A -- Tel-HC -- Guthena Srinivasulu v. Assessment Unit Petition ClosedWrit Petition No. 18534 of 20252025 TaxPub(DT) 5238 (Tel-HC) 17-Jan-2026 -- Section : 250 143(3) 10AA 143(2) 142(1) 234B 10A(4) 10-A 80-HH 80-B(5) 80HH 10A/10AA 2(i -- Del-Trib -- Genpact India (P) Ltd. v. ACIT Assessee Appeal Partly AllowedITA No. 3394/Del/20162025 TaxPub(DT) 5233 (Del-Trib) 17-Jan-2026 -- Section : 133 133(6) -- Chd-Trib -- Gaurav Singhi v. ITO Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 889/Chd/2024 and ITA No. 955/Chd/20242025 TaxPub(DT) 5231 (Chd-Trib) 17-Jan-2026 -- Section : 56(2) 1IUA 143(3) 263 148 147 153A 56(2)(vii) 153C 143(2) 132 132A 68 132(4) -- Mum-Trib -- DCIT v. Aachman Vanijya (P) Ltd.ITA No. 385/Mum/2025, C.O. No. 55/Mum/20252025 TaxPub(DT) 5216 (Mum-Trib) 17-Jan-2026 -- Section : 154 32 -- Del-Trib -- DCIT v. ADD Lounge Service (P) Ltd. Revenue Appeal Partly AllowedITA No. 974/Del/20202025 TaxPub(DT) 5212 (Del-Trib) 17-Jan-2026 -- Section : 250 144 133(6) 139(1) 142(1) 69 271AAC(1) -- Ahd-Trib -- Anil Manilal Patel v. ITO Assessee Appeal Partly AllowedITA No. 379/Ahd/20252025 TaxPub(DT) 5164 (Ahd-Trib) 17-Jan-2026 -- Section : 143(3) 54 154 -- Mum-Trib -- Aditya Sapru v. Asstt. CITITA No. 1421/MUM/20252025 TaxPub(DT) 5153 (Mum-Trib) 17-Jan-2026 -- Section : 250 143(3) 68 115BBE 37 199C -- Luck-Trib -- ACIT v. Harshit GargITA No. 451/LKW/2024, C.O. No. 25/LKW/20242025 TaxPub(DT) 5150 (Luck-Trib) 17-Jan-2026 -- Section : 69C 292C 158BC 153C 132 271(1)(c) 143(2) 69A 114 -- Luck-Trib -- ACIT v. Bhupender Singh Talwar Assessee Appeal Partly AllowedIT(SS) A No. 130/LKW/20152025 TaxPub(DT) 5147 (Luck-Trib) 17-Jan-2026 -- Section : 194A 80P 80P(2)(d) 194A(3)(v) 194A(1) 201 5(cci) 2(19) 51 36 10 (3) 22 56 22 -- Mum-Trib -- Abhyudaya Co-operative Bank Ltd. v. ITO Assessee Appeal AllowedITA Nos. 2571 to 2590/MUM/20252025 TaxPub(DT) 5143 (Mum-Trib) 17-Jan-2026 -- Section : 12A 12AA 11 2(15) 11(4A) 13(8) 11/12 12AB -- Del-Trib -- Aadya Foundation v. CIT(E) Assessee Appeal AllowedITA Nos. 2676 and 2677/Del/20242025 TaxPub(DT) 5142 (Del-Trib) 17-Jan-2026 -- Section : 54F 54(1) 45 -- Chen-Trib -- ACIT v. Anil Reddy Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 2145/Chny/2024 & Cross-Objection No. 79/Chny/20242025 TaxPub(DT) 5100 (Chen-Trib) 17-Jan-2026 -- Section : 143(3) 132 153A 40A(2)(b) 115VG -- Mum-Trib -- Underwater Services Co. Ltd. v. Dy. CITITA No. 2265/Mum/2023, ITA No. 2264/Mum/2023, ITA No. 2340, 2341 & 2342/Mum/20232025 TaxPub(DT) 5088 (Mum-Trib) 17-Jan-2026 -- Section : 147 28 57(iv) 56(1)(a) 145A(b) 143(1)(a) 143(2) 142(1) 143(3) 143(3A) 263 10(37 -- Del-Trib -- Surender Kumar v. ITO Assessee Appeal AllowedITA No. 351/Del/20252025 TaxPub(DT) 5082 (Del-Trib) 17-Jan-2026 -- Section : 148 68 148A 151 151(2) 151(1) 151(i) 151(ii) 3(1) 149 148A(d) -- Kol-Trib -- Satish Kumar Birdika v. ITO Assessee Appeal AllowedITA No. 1359/Kol/20242025 TaxPub(DT) 5059 (Kol-Trib) 17-Jan-2026 -- Section : 2(22)(e) 105(2) 2(6A) -- Tel-HC -- Prasad Film Laboratories (P) Ltd. v. Asstt. CIT Petition ClosedI.T.T.A. Nos. 142, 144 and 180 of 20082025 TaxPub(DT) 5046 (Tel-HC) 17-Jan-2026 -- Section : 260A 139(5) 119 (1) (4) 45 254 80IB -- Guj-HC -- CIT v. Bridgestone Corpn. Appeal DismissedR/Tax Appeal No. 219 of 20242025 TaxPub(DT) 5040 (Guj-HC) 17-Jan-2026 -- Section : 143(3) 69A 145(3) 68 -- Ahd-Trib -- Anilbhai Hasmukhbhai Soni Abhishek A. Choksi v. ITO Assessee Appeal AllowedITA No. 1083/Ahd/20232025 TaxPub(DT) 5039 (Ahd-Trib) 17-Jan-2026 -- Section : 263 260(A) 254 255 288 131 6 354 282 66(1) -- Bom-HC -- Neelam Ajit Phatarpekar & Anr. v. Asstt. CITMiscellaneous Civil Application No. 491 and 492 of 2024, Miscellaneous Civil Application No. 491 of 2024 in Tax Appeal No. 2756 of 2024(Filing) and Miscellaneous Civil Application No. 492 of 2024 in Tax Appeal No. 2754 of 2024(Filing)2025 TaxPub(DT) 5035 (Bom-HC) 17-Jan-2026 -- Section : 24(b) 50C 56 50C(1) 48 56(2)(vii) 56(2)(x) 43CA 43CA(1) -- Mum-Trib -- ACIT v. Mangalprabhat Gumanmal Lodha Revenue Appeal DismissedITA No. 2246/Mum/20252025 TaxPub(DT) 5025 (Mum-Trib) 17-Jan-2026 -- Section : 131 147 153A 153C 148 143(3) 80-IA 142(1) -- Mum-Trib -- M.K. Shelters v. ITO Assessee Appeal Partly AllowedITA Nos. 5373/Mum/2024 to 5376/Mum/20242025 TaxPub(DT) 5021 (Mum-Trib) 17-Jan-2026 -- Section : 148 144B 54F 142(1) 141 51 148/under 147 53 45 -- Guj-HC -- Lata Kamalbhai Shah v. National Faceless Assessment CentreR/Special Civil Application No. 12942 of 20222025 TaxPub(DT) 5018 (Guj-HC) 17-Jan-2026 -- Section : 143(3) 144C 144B 271AA 92(B) 270A 143(1) 92D 92C 92CA(1) 154 144C(2) 92CA(3) -- Ahd-Trib -- DS Trading Co. v. ITO Assessee Appeal AllowedITA No. 1885/Ahd/20242025 TaxPub(DT) 4983 (Ahd-Trib) 17-Jan-2026 -- Section : 263 143(3) 144B 170 14A 115JB 115JB(2) 37 147 154 263(1) 80HHC(3) -- Mum-Trib -- Union Bank of India v. Dy. CIT Assessee Appeal AllowedITA No. 2956/Mum/20242025 TaxPub(DT) 4974 (Mum-Trib) 16-Jan-2026 -- Section : 143(3) 144C 144C(13) 90(2) 201 202 203 204 205 301 302 303 401 705 402 403 -- Del-Trib -- Kyocera Document Solutions Asia Ltd. v. The A.C.I.T., Circle Assessee Appeal Partly AllowedITA No. 380/DEL/2023, ITA No. 3546/DEL/2023, ITA No. 1664/DEL/20252026 TaxPub(DT) 394 (Del-Trib) 16-Jan-2026 -- Section : 250 143(3) 115JB 14A 32(1) 115JBThe -- Mum-Trib -- ACIT-CC-7(3), Mumbai v. Lodha Developers Limited (Formerly known as Macrotec Developers Limited) Revenue Appeal Partly AllowedITA No. 4754/Mum/20252026 TaxPub(DT) 393 (Mum-Trib) 16-Jan-2026 -- Section : 153C 153C(1) 127 68 115BBE 143(3) 24(b) 69C 132 153A 132(1) 132(4) 153A(1)(a) -- Mum-Trib -- Vidur Chharia, Rakesh Chharia & Sons HUF, Pole-Ads Advertising Pvt. Ltd. v. DCIT/ACIT, Central Circle, Ghaziabad Assessee Appeal Partly AllowedITA No. 209/Del/2025, ITA No. 208/Del/2025, ITA No. 207/Del/20252026 TaxPub(DT) 392 (Mum-Trib) 16-Jan-2026 -- Section : 250 147 90/90A 139(1) 115JB 143(3) 132 148 37(1) 143(2) 60 170) 54 163 142(1 -- Mum-Trib -- Kalpataru Projects International Ltd. v. DCIT, Central Circle-3(3), Mumbai & DCIT, Central Circle-3(3), Mumbai v. Kalpataru Projects International Ltd. Assessee Appeal Allowed Revenue Appeal DismissedI.T.A No.5959-5961/Mum/2025, I.T.A No.6113-6114, 6159/Mum/20252026 TaxPub(DT) 390 (Mum-Trib) 16-Jan-2026 -- Section : 250 68 144 147 142(1) -- Mum-Trib -- Mr. Umashanker Modi v. Income Tax Department, National Faceless Appeals Centre (NFAC), Delhi Assessee Appeal AllowedITA No. 5074/MUM/20252026 TaxPub(DT) 388 (Mum-Trib) 16-Jan-2026 -- Section : 250 147 144B 139(1) 139(5) 80GGC 29A 143(1) 132 148A 148A(b) 148A(d) 132(4) 2 -- Mum-Trib -- Abhishek Jayketu Joshi v. AC CIR-42(2)(1), Mumbai Assessee Appeal AllowedITA No. 5775/Mum/20252026 TaxPub(DT) 387 (Mum-Trib) 15-Jan-2026 -- Section : 143(3) 12A 11(2) 143(2) 11(6) 119 119(2) 119(2)(b) -- Bang-Trib -- Suvarna Arogya Suraksha Trust, Bengaluru v. The Assistant Commissioner of Income Tax, Exemptions Circle, Bangalore Assessee Appeal AllowedITA No. 947/Bang/20252025 TaxPub(DT) 8879 (Bang-Trib) 15-Jan-2026 -- Section : 250 147 144 144B 148 143(3)/147 69A 142(1) 115BBE 184(4) -- Kol-Trib -- Shyama Shree v. I.T.O., Ward-1(1), Asansol Assessee Appeal AllowedI.T.A. No. 967/KOL/20252025 TaxPub(DT) 8878 (Kol-Trib) 15-Jan-2026 -- Section : 147 144 148 69 133(6) 132 142(1) 139 153C 151 153A 132A 153A) 143 147/148 1 -- Jp-Trib -- Savita Gupta, Kota v. ITO, Ward 2(2), Kota Assessee Appeal AllowedITA No. 609/JP/20252025 TaxPub(DT) 8877 (Jp-Trib) 15-Jan-2026 -- Section : 143(1) 40(a)(i) 40(a)(ia) 201 201(1) 44AB 139 192 194J 133(6) -- Dehradun-Trib -- Rajiv Kumar Tiwari, Uttar Pradesh v. ACIT, Central Circle, Uttarakhand Assessee Appeal Partly AllowedITA No. 157/DDN/20242025 TaxPub(DT) 8876 (Dehradun-Trib) 15-Jan-2026 -- Section : 14A 68 115BBE 153(3) -- Mum-Trib -- R.D. Enterprises, Mumbai v. DCIT, Circle -17(3), Mumbai, Assessee Appeal Partly AllowedITA No. 2980/MUM/20252025 TaxPub(DT) 8875 (Mum-Trib) 15-Jan-2026 -- Section : 69A 148 151A 147 274 271AAC 139(4) 44AD 132(4) 194 143(3) -- Mum-Trib -- Priti Suresh Purohit, Mumbai v. ACIT, Central Circle-5(4), Mumbai Assessee Appeal AllowedITA Nos. 1870, 1869 & 1868/MUM/20252025 TaxPub(DT) 8874 (Mum-Trib) 15-Jan-2026 -- Section : 143(3) 147 143(3)/147 69 250 5 139(1) 148 142(1) 143(1)(a) 143(2) 144B 139(2) -- Jp-Trib -- Pramod Kumar Choudhary, Ward 12, Jaipur v. ITO, Ward 7(2), Jaipur Assessee Appeal AllowedITA No. 206/JP/20252025 TaxPub(DT) 8873 (Jp-Trib) 15-Jan-2026 -- Section : 250 133A 147 148 148A(b) 148A(d) 143(3) 148-A 148A(a) 149 148-A(b) 148-A(a) 14 -- Chen-Trib -- Mohit Chandak, Chennai v. The Dy. Commissioner of Income Tax, Central Circle-3(3), Chennai Assessee Appeal AllowedITA Nos. 191 & 194/Chny/20252025 TaxPub(DT) 8872 (Chen-Trib) 15-Jan-2026 -- Section : 143(1) 40(a)(i) 40(a)(ia) 201 201(1) 44AB 250(6) 139 192 133(6) -- Dehradun-Trib -- Kshipra Dhawan, Uttar Pradesh v. DCIT, Central Circle, Uttarakhand Assessee Appeal Partly AllowedITA Nos. 171 & 170/DDN/20242025 TaxPub(DT) 8871 (Dehradun-Trib) 15-Jan-2026 -- Section : 250 234A/2348 234B 234C 28 143(3) 144B -- Mum-Trib -- KSB Limited, Mumbai v. Deputy Commissioner of Income Tax, Circle 3(4), Mumbai. Assessee Appeal AllowedITA No. 1028/Mum/20242025 TaxPub(DT) 8870 (Mum-Trib) 15-Jan-2026 -- Section : 271(1)(c) 143(2) 32 32(1)(ii) 274 27191)(c) 143(3) -- Del-Trib -- JCIT (OSD), Range-10, New Delhi v. Gwalior Bypass Project Ltd., Nodia Revenue Appeal DismissedITA No. 1226/Del/20252025 TaxPub(DT) 8869 (Del-Trib) 15-Jan-2026 -- Section : 250(6) 143(1) 148 139(1) 142(10 68 144/147 151 143(2) 28288 133(6) 147 115AD -- Del-Trib -- Income Tax Officer, Ward-18(3), New Delhi v. M/s Nivia Agencies Pvt. Ltd., New Delhi Revenue Appeal DismissedITA No. 1009/Del/20212025 TaxPub(DT) 8868 (Del-Trib) 15-Jan-2026 -- Section : 143(3) 132 68 115BBE 41(1) 132(3) 143(2) 142(1) 132(4) 132(4A) 34 69C 133(6) -- Mum-Trib -- M/s. Index Logistics Private Limited, Mumbai v. Assistant Commissioner of Income Tax, Central Circle 1(2), Mumbai Assessee Appeal Partly AllowedI.T.A. No. 4641/Mum/20232025 TaxPub(DT) 8867 (Mum-Trib) 15-Jan-2026 -- Section : 68 153C 132 153A(1) 153C(1) -- Del-Trib -- Deputy Commissioner of Income Tax, Central Circle-26, New Delhi v. Vikas Surya Buildwell Private Limited, New Delhi Revenue Appeal DismissedITA No. 1332/Del/20252025 TaxPub(DT) 8866 (Del-Trib) 15-Jan-2026 -- Section : 144 69A 143(2) 143(1) 142(1) 115BBE -- Hyd-Trib -- Naveen Kumar Kaparthy, Hyderabad v. The Income Tax Officer, Ward -4(1), Hyderabad. Assessee Appeal AllowedI.T.A. No. 415/Hyd/20252025 TaxPub(DT) 8865 (Hyd-Trib) 15-Jan-2026 -- Section : 250 147 148 69B 115BBE 127 151 132 158-BC 143 148A(d) 151(2) -- Dehradun-Trib -- Namita Agrawal, Uttarakhand v. DCIT, Central Circle, Dehradun Assessee Appeal AllowedITA No. 13/DDN/20252025 TaxPub(DT) 8864 (Dehradun-Trib) 15-Jan-2026 -- Section : 132 143(1) 69A -- Del-Trib -- Income Tax Officer, Ward 52 (1), v. Jasmine Kaur Kochar, New Delhi Revenue Appeal DismissedITA No. 401/DEL/20242025 TaxPub(DT) 8863 (Del-Trib) 15-Jan-2026 -- Section : 250(6) 143(3) 14A 68 37 142(1) 133(6) 144) 143(1) 143(2) 271(1)(b) 13316) 133( -- Del-Trib -- Income Tax Officer, Ward-16(2), New Delhi v. M/s Marathon Finlease Ltd., Delhi Revenue Appeal Partly AllowedITA No. 4766/Del/20162025 TaxPub(DT) 8851 (Del-Trib) 15-Jan-2026 -- Section : 143(3) 144C(13) 144C(5) 153 234C 270A 270A(6) 153(1) 92CA(1) 153(4) 144C(1) 250 -- Hyd-Trib -- M/s. Concentrix Catalyst Technologies (P) Ltd, Hyderabad v. Dy. CIT, Circle 1(1), Hyderabad Assessee Appeal AllowedITA No. 963/Hyd/20242025 TaxPub(DT) 8556 (Hyd-Trib) 15-Jan-2026 -- Section : 153D 132(1) 143(3) 153A 153D/897 142(2A) 119 136 196 195 151(2) 147 148 151(1 -- Agra-Trib -- Hydrise Foods Pvt. Ltd, Noida v. DCIT, Central Circle, Agra Assessee Appeal AllowedITA Nos. 86 & 87/AGR/20242025 TaxPub(DT) 8544 (Agra-Trib) 15-Jan-2026 -- Section : 40A(3) 132 153A 143(3) 69C 40(a)(ia) -- Mum-Trib -- DCIT, Central Circle-2(3), Mumbai v. Avinash Construction, Pune Revenue Appeal AllowedITA No. 4245/Mum/20252025 TaxPub(DT) 8543 (Mum-Trib) 15-Jan-2026 -- Section : 12AA 254 12AA(2) 12A(1)(a) 11 12AA(1) 12A(a) 2(15) 3 -- Pune-Trib -- D.Y. Patil Education Society, Kolhapur v. The Commissioner of Income Tax(Central), Pune Assessee Appeal Partly AllowedITA No. 649/PUN/20162025 TaxPub(DT) 8540 (Pune-Trib) 15-Jan-2026 -- Section : 143(3) 144C(13) 144C(5) 92CA(3) 133(6) 68 115BBE 35(2AB) 142(1) 35(2AB)(1) 43 ( -- Del-Trib -- Matrix Clothing Pvt. Ltd, Gurgaon v. ACIT, Central Circle-18, Delhi Assessee Appeal Partly AllowedITA No. 760/Del/2022, ITA No. 3805/Del/20242025 TaxPub(DT) 8539 (Del-Trib) 15-Jan-2026 -- Section : 80-G 69A 143(2) 142(1) 133A 80G 131 133(6) 50 37 135 37(1) 30 31 32 33 34 -- Mum-Trib -- Royal Chains (P) Ltd. v. Dy. CITI.T.A. Nos. 4260 & 4845/Mum/20252025 TaxPub(DT) 8536 (Mum-Trib) 15-Jan-2026 -- Section : 144 147 144/144B 143(3) 148 142(1) (1) (4) (5) 69A 271AAC 144B 156 1448 143( -- Luck-Trib -- ACIT v. Anshuman Singh Revenue Appeal AllowedI.T.A. No. 342/Lkw/20252025 TaxPub(DT) 8535 (Luck-Trib) 15-Jan-2026 -- Section : 263 80P(2)(d) 143(2) 142(1) 143(3) 144B 56 28 92CA 144A 120 119 129 263(1) 1 -- Bang-Trib -- Bhavana Co-op. Credit Society Niyamita & Anr. v. Pr. CIT Appeal AllowedITA Nos. 1072 & 1074/Bang/20252025 TaxPub(DT) 8534 (Bang-Trib) 15-Jan-2026 -- Section : 143(3) 153C 139(1) 132 143(2) 142(1) 132(4) 69B 115BBE 132(4A) 37 292C 131(1) -- Chen-Trib -- Dy. CIT v. Jaya Pradeep Revenue Appeal DismissedITA No. 960/Chny/20252025 TaxPub(DT) 8528 (Chen-Trib) 15-Jan-2026 -- Section : 143(2) 115BBE 271AAC 69 270A 68 133(6) 133A 131 250(4) 143(3) 142(1) 68) 148 -- Pune-Trib -- DCIT v. Dipti Narendra Lulla Revenue Appeal AllowedITA No. 1065/PUN/20252025 TaxPub(DT) 8526 (Pune-Trib)