Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 29-Jan-2026 -- Section : 143(3) 132 139(1) 68 153D 250 153A 153A) 1538 144BA 1530 43(3) -- Del-Trib -- Aruna Jain v. DCIT/ACIT, Central Circle, Ghaziabad Assessee Appeal AllowedITA No. 6066/DEL/20252025 TaxPub(DT) 9315 (Del-Trib) 29-Jan-2026 -- Section : 143(3) 2(22)(e) 69A 119 143(2) 142(1) 144A -- Del-Trib -- DCIT Central Circle 3, New Delhi v. Rakesh Arora Revenue Appeal DismissedITA No. 3610/Del/20252025 TaxPub(DT) 9313 (Del-Trib) 29-Jan-2026 -- Section : 143(2) 142(1) 133(6) 270A 40A(2)(b) 36(1)(iii) -- Pune-Trib -- Bhikshu Margam v. DCIT, Circle -2, Pune Assessee Appeal AllowedITA No. 1769/PUN/20252025 TaxPub(DT) 9303 (Pune-Trib) 29-Jan-2026 -- Section : 144C(5) 143 144C(13) 234A 270A 272A(1)(d) 142(1) 143(3) 153 153(1) 92CA(1) 153( -- Hyd-Trib -- Parexel International (IRL) Limited, v. Additional Director of Income Tax, Hyderabad Assessee Appeal AllowedITA No. 447/Hyd/20232025 TaxPub(DT) 9301 (Hyd-Trib) 29-Jan-2026 -- Section : 143(3) 144C(13) 80G 14A -- Bang-Trib -- Schneider Electric IT Business India Private Ltd., v. The Deputy Commissioner of Income Tax, Circle 6(1)(1), Bangalore Assessee Appeal Partly AllowedITA No. 1585/Bang/20242025 TaxPub(DT) 9296 (Bang-Trib) 29-Jan-2026 -- Section : 144/147 69A -- Luck-Trib -- Shivraj Singh, Bareilly v. Income Tax Officer-2(2), Bareilly Assessee Appeal AllowedI.T.A. No. 180/Lkw/20252025 TaxPub(DT) 9295 (Luck-Trib) 29-Jan-2026 -- Section : 153A 153A(1) -- Del-Trib -- Deputy Commissioner of Income Tax, Central Circle- 28, New Delhi v. Alankit Assignments Ltd., New Delhi Revenue Appeal DismissedITA No. 3686/Del/20252025 TaxPub(DT) 9293 (Del-Trib) 29-Jan-2026 -- Section : 148 68 -- Del-Trib -- Jag Preet Singh Narang, Uttar Pradesh v. The ITO, Ward-58(1), New Delhi Assessee Appeal AllowedITA No. 6910/DEL/20252025 TaxPub(DT) 9292 (Del-Trib) 29-Jan-2026 -- Section : 144 69A 143(2) 148 292BB -- Del-Trib -- Shri Radha Krishan Mandir Trust, Delhi v. Income Tax Officer, Ward Exemption 2(2) Civic Centre, Delhi Assessee Appeal Partly AllowedITA No. 1481/DEL/20252025 TaxPub(DT) 9291 (Del-Trib) 29-Jan-2026 -- Section : 69A 115BBE 147/144B 44AD -- Del-Trib -- Rahul (legal Heir of Late Shri Virendra Bhati), Uttar Pradesh v. Income Tax Officer, Ward-5(2)(5), Uttar Pradesh Assessee Appeal Partly AllowedITA No. 6946/DEL/20252025 TaxPub(DT) 9290 (Del-Trib) 29-Jan-2026 -- Section : 250 143(2) 148 142(1) 133(6) 144 147 251(1)(a) 139 139) 292BB -- Bang-Trib -- Sri Girish Sanu, Mangaluru v. ITO Ward-1(2), Mangaluru Assessee Appeal Partly AllowedITA No. 804/Bang/20252025 TaxPub(DT) 9289 (Bang-Trib) 29-Jan-2026 -- Section : 250 271(1)(c) 143(3) 147 274 271(1))(c) -- Mum-Trib -- Etesh P Jain, HUF, Thane v. Income Tax Officer, Ward-1(1), Kalyan Assessee Appeal AllowedI.T.A Nos. 5734, 5819 & 5847/Mum/20252025 TaxPub(DT) 9287 (Mum-Trib) 29-Jan-2026 -- Section : 68 131 -- Kolkata D Tribunal -- Viewmore Enclave Pvt. Ltd. C/o Subash Agarwal & Associates, Advocates, Kolkata v. ITO, Ward 9(1), West Bengal Assessee Appeal AllowedITA No. 2106/KOL/20252025 TaxPub(DT) 9286 (Kolkata D Tribunal) 29-Jan-2026 -- Section : 250 143(1) 143(2) -- Srt-Trib -- Vinubhai Keshavbhai Rabadiya, Surat v. Income-Tax Officer, Ward 3(3)(1), Surat Assessee Appeal AllowedITA No. 554/SRT/20252025 TaxPub(DT) 9285 (Srt-Trib) 29-Jan-2026 -- Section : 250 115BAA 143(1) 139(1) -- Srt-Trib -- Siddhi Procon Pvt. Ltd., Surat v. Income-Tax Officer, Ward 2(1)(3), Surat Assessee Appeal Partly AllowedITA No. 458/SRT/20252025 TaxPub(DT) 9284 (Srt-Trib) 29-Jan-2026 -- Section : 148 151/151A 148A 151A 147 144B 148A/148 148A(b) -- Chen-Trib -- Sri Andal Agencies, Viruthunagar v. The ITO, Ward-3, Viruthunagar. Assessee Appeal AllowedITA No. 2146/Chny/20252025 TaxPub(DT) 9283 (Chen-Trib) 29-Jan-2026 -- Section : 68 133A 115BBE 292C -- Kol-Trib -- DCIT CC2(2), West Bengal v. Akriti Sales Pvt. Ltd., West Bengal & Akriti Sales Pvt. Ltd., Kolkata v. DCIT CC2(2) Kolkata Revenue Appeal Dismissed Assessee Appeal AllowedITA No. 1779/KOL/2025, CO No. 70/KOL/20252025 TaxPub(DT) 9281 (Kol-Trib) 29-Jan-2026 -- Section : 148 151/151A 148A 151A 147 144B 148A/148 148A(b) -- Chen-Trib -- Nazia Amreen, Vaniyambadi v. The ITO, Ward-3, Vellore Assessee Appeal AllowedITA No. 2175/Chny/20252025 TaxPub(DT) 9280 (Chen-Trib) 29-Jan-2026 -- Section : 148 151/151A 148A 151A 147 144B 148A/148 148A(b) -- Chen-Trib -- Mr. Siva Kumar Dhanapal, Tiruvallur v. The ITO, Ward-1, Tiruvallur Assessee Appeal AllowedITA Nos. 2661/Chny/20252025 TaxPub(DT) 9279 (Chen-Trib) 29-Jan-2026 -- Section : 148 151/151A 148A 151A 147 144B 148A/148 148A(b) -- Chen-Trib -- Sundarraj Sujatha, Chennai v. The ITO, Non Corporate Ward-19(4), Chennai Assessee Appeal AllowedITA Nos. 2662/Chny/20252025 TaxPub(DT) 9278 (Chen-Trib) 29-Jan-2026 -- Section : 69C 147 148 148A(d) 131 69c 68 133(6) -- Kolkata D Bench -- Palak Alloys Pvt. Ltd. C/o Subash Agarwal & Associates, Advocates, Kolkata v. DCIT, Circle 3(1), West Bengal Assessee Appeal AllowedITA No. 2104/KOL/20252025 TaxPub(DT) 9277 (Kolkata D Bench) 29-Jan-2026 -- Section : 148 151/151A 148A 147 144B 148A/148 151A 148A(b) -- Chen-Trib -- Niranjan Devikumari, Salem v. The ITO, Ward-1(2), Salem Assessee Appeal AllowedITA Nos. 2678/Chny/20252025 TaxPub(DT) 9276 (Chen-Trib) 29-Jan-2026 -- Section : 148A(b) 148A(d) 151/151A 151A 147 144B 148A/148 -- Chen-Trib -- Shankar Sangeetha, Chennai v. The ITO, Non-Corporate Ward 22(4), Chennai Assessee Appeal AllowedITA No. 2185/Chny/20252025 TaxPub(DT) 9275 (Chen-Trib) 29-Jan-2026 -- Section : 272A(1)(d) 151/151A 147 148 144B 148A/148 151A 148A(b) -- Chen-Trib -- Shankar Sangeetha, Chennai v. The ITO, Non-Corporate Ward 22(4), Chennai Assessee Appeal AllowedITA Nos. 2637 & 2638/Chny/20252025 TaxPub(DT) 9274 (Chen-Trib) 29-Jan-2026 -- Section : 148 151/151A 148A 151A 147 144B 148A/148 148A(b) -- Chen-Trib -- Arulmigu Vettudaiyar Kaliamman Thirukovil, Sivagangai v. The ITO, Exemptions Ward, Madurai Assessee Appeal AllowedITA Nos. 2681 & 2682/Chny/20252025 TaxPub(DT) 9273 (Chen-Trib) 29-Jan-2026 -- Section : 272A(1)(d) 148 151/151A 148A 151A 144B 147 148A/148 148A(b) 142(1) -- Chen-Trib -- Indian Medical Association College of General Practitioners Head Quts Trust, Chennai v. The ITO, Non-Corporate Ward-22(1), Chennai Assessee Appeal AllowedITA No. 2186 & 2187/Chny/20252025 TaxPub(DT) 9272 (Chen-Trib) 29-Jan-2026 -- Section : 143(3) 263 69A 69C 147 40A(3) 269SS 143(3)/263 -- Del-Trib -- Dy. Commissioner of Income Tax, Uttar Pradesh v. Ankur Mittal, Noida & Ankur Mittal, Noida v. Dy. Commissioner of Income Tax, Uttar Pradesh Revenue Appeal DismissedITA No. 1104/Del/2025, C.O. 96/Del/20252025 TaxPub(DT) 9271 (Del-Trib) 29-Jan-2026 -- Section : 250 144 69A 115BBE 142(1) 11588E 1158BE 68 698 -- Asr-Trib -- Balwinder Singh, Punjab v. Income Tax Officer, Ward-1, Moga Assessee Appeal AllowedI.T.A. No. 650/Asr/20242025 TaxPub(DT) 9270 (Asr-Trib) 29-Jan-2026 -- Section : 271(1)(c) 143(3) 2(1A) 10(1) 270A 43B -- Del-Trib -- Corteva Agriscience Seeds Pvt. Ltd. ( formerly known as PHI Seeds Pvt . Ltd.), Telangana v. Additional/Joint/Deputy Assistant Commissioner of Income Tax, Circle 4(2), New Delhi Assessee Appeal AllowedITA No. 1422/Del/20232025 TaxPub(DT) 9269 (Del-Trib) 29-Jan-2026 -- Section : 147 144B 148 148A 151A 148A(d) 148A/148 148A(b) -- Chen-Trib -- Mercy Chandira, Kanchipuram v. ITO, Non-Corporate Ward -22(1), Chennai Assessee Appeal AllowedITA No. 2653/CHNY/20252025 TaxPub(DT) 9268 (Chen-Trib) 29-Jan-2026 -- Section : 147 144B 148A(d) 151 151A 149(1)(b) 133A 68 148A) 130 120 124 127 129 151(1) -- Del-Trib -- Income Tax Officer, Ward- 46(1), New Delhi v. Mam Raj Chunni Lal Exim, Delhi & Mam Raj Chunni Lal Exim, Delhi v. Income Tax Officer, Ward- 46(1), New Delhi Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA No. 3573/Del/2024, Cross Objection No. 45/Del/20252025 TaxPub(DT) 9267 (Del-Trib) 29-Jan-2026 -- Section : 250 147 40A(3) 139(1) 148 270A 147) 148(2) 147i 143(3) -- Chen-Trib -- Sri Krishna Traders, Sivagangai v. The Dy. Commissioner of Income Tax, Non Corporate Circle-1, Madurai Assessee Appeal AllowedITA No. 2223/Chny/20252025 TaxPub(DT) 9266 (Chen-Trib) 29-Jan-2026 -- Section : 41(1) 143(3) 41(1)(a) 248(5) 252(3) -- Del-Trib -- The Income tax Officer Ward -13(1), Delhi v. J L G Developers Ltd A-22, Central Delhi Revenue Appeal DismissedITA No. 4905/DEL/20242025 TaxPub(DT) 9265 (Del-Trib) 29-Jan-2026 -- Section : 143(1) 154 199 5A 5(A) 234B 234B/C 194N -- Pune-Trib -- Sidhesh Mohan Raikar, Maharashtra v. Deputy Director of Income Tax, Centralized Processing Centre, Bangalore Assessee Appeal AllowedITA No. 294/PUN/20252025 TaxPub(DT) 9264 (Pune-Trib) 29-Jan-2026 -- Section : 250 153C 143(3) 143(2) 132(4) 271DA 153A 153A(1) 153B(1)(a) 153D -- Del-Trib -- M/s. Shabnam Bharatinder Singh, New Delhi v. DCIT, Central Circle-32, New Delhi Assessee Appeal AllowedITA Nos. 3141 & 3142/Del/20252025 TaxPub(DT) 9263 (Del-Trib) 29-Jan-2026 -- Section : 271(1)(c) 147 148 143(2) 37 8B 143(3) 142(1) 30 147(b) 139 37(1) 148(2) 133A -- Ctk-Trib -- DCIT, Odisha v. Smt. Indrani Patnaik, Odisha Revenue Appeal DismissedITA Nos. 179 to 182/CTK/20202025 TaxPub(DT) 9262 (Ctk-Trib) 29-Jan-2026 -- Section : 263 148 153C 139(1) 69 69A 153D 132 153A -- Del-Trib -- Alka Agarwal, Delhi v. Pr. CIT (Central), Delhi-3 Assessee Appeal AllowedITA No. 3369/Del/20252025 TaxPub(DT) 9261 (Del-Trib) 29-Jan-2026 -- Section : 263 139(1) 132 153C 148 153D 263of 153A -- Del-Trib -- Tarun Kumar Sahay (HUF), Delhi v. Pr. CIT (Central), Delhi-3 Assessee Appeal AllowedITA No. 3370/Del/20252025 TaxPub(DT) 9260 (Del-Trib) 29-Jan-2026 -- Section : 250 143(3) 143(2) 142(1) 68 131/133 131/133(6) 133(6) -- Del-Trib -- Surender Singh Sangwan C/o Kapil Goel, Advocate, Delhi v. ITO Ward-4, Haryana Assessee Appeal Partly AllowedITA No. 1639/Del/20252025 TaxPub(DT) 9259 (Del-Trib) 29-Jan-2026 -- Section : 143(3) 143(1) 143(2) 142(1) 133(6) 36(1)(iii) -- Mum-Trib -- Robust Transportation Pvt. Ltd., Mumbai v. Income Tax Officer, Ward 15(3)(1), Mumbai Assessee Appeal AllowedITA No. 4803/Mum/20252025 TaxPub(DT) 9258 (Mum-Trib) 29-Jan-2026 -- Section : 250 143(3) 153C 1538 153D 132(1) 153A 153A(1) 153B(1)(a) -- Del-Trib -- Nirvaja Enterprises Private Limited, Delhi. v. Asst. CIT, Central Circle-29, Delhi Assessee Appeal AllowedITA Nos. 5886 & 5879/Del/20242025 TaxPub(DT) 9257 (Del-Trib) 29-Jan-2026 -- Section : 139(1) 143(1) 143(2) 142(1) 69A 115BBE -- Kolkata SMC Tribunal -- Tapas Kundu, Kolkata v. Income Tax Officer, Ward-61(3), Kolkata Assessee Appeal DismissedI.T.A. No. 1819/KOL/20252025 TaxPub(DT) 9256 (Kolkata SMC Tribunal) 29-Jan-2026 -- Section : 143(3) 144C(13) 144B 144C(5) 1448 92CA(3) 92C(3) 92B 92C(2) 80G 135(5) 80IA 80 -- Kol-Trib -- M/s. Tega Industries Limited v. D.C.I.T., Circle -11(1), Kolkata Assessee Appeal Partly AllowedI.T.A. No. 1875/KOL/20242025 TaxPub(DT) 9255 (Kol-Trib) 29-Jan-2026 -- Section : 263 139(1) 143(3) 14A 148 148A(b) 148A(d) 153C 153D 132 153A -- Del-Trib -- Haldiram Snacks Pvt. Ltd., Haryana v. Pr. CIT (Central), Delhi Assessee Appeal AllowedITA No. 3371/Del/20252025 TaxPub(DT) 9254 (Del-Trib) 29-Jan-2026 -- Section : 147 148 151A 28 143(3) 139(1) -- Mum-Trib -- Begani Jewels, Mumbai v. Asst. Commissioner of Income Tax Central Circle 3(2), Mumbai & Asst. Commissioner of Income Tax Central Circle 3(2), Mumbai v. Begani Jewels, Mumbai Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 5813 to 5816/MUM/2025 & 5744 to 5747/MUM/20252025 TaxPub(DT) 9253 (Mum-Trib) 29-Jan-2026 -- Section : 263 143(3) 144 68 69C -- Jab-Trib -- M/s Ambajee Jewellers, Jabalpur v. Principal Commissioner of Income Tax, Jabalpur-1 Assessee Appeal Partly AllowedITA No. 21/JAB/20222025 TaxPub(DT) 9252 (Jab-Trib) 29-Jan-2026 -- Section : 80P(2)(d) 143(1) 154 80P(1) 263 2(19) 80P(4) 143(3) 80(2)(d) -- Mum-Trib -- Clover Everest World Co-operative Housing Society Limited, Maharashtra v. ITO, Ward-1(1), Maharashtra Assessee Appeal AllowedITA No. 6376/Mum/20252025 TaxPub(DT) 9251 (Mum-Trib) 29-Jan-2026 -- Section : 80P(2)(d) 80P(1) 143(1) 263 2(19) 80P(4) 143(3) 80(2)(d) -- Mum-Trib -- Shree Laxmi Jyot Industrial Premises Co-op. Society Limited, Mumbai v. ACIT, Circle-25(1), Mumbai Assessee Appeal AllowedITA No. 6371/Mum/20252025 TaxPub(DT) 9249 (Mum-Trib) 29-Jan-2026 -- Section : 250 148A(b) 144 249(3) 148A(d) 69A 51 -- Del-Trib -- The East and Apartments CGHS Limited, New Delhi v. Income Tax Officer, Ward-60(1), New Delhi Assessee Appeal AllowedITA No. 5054/Del/20252025 TaxPub(DT) 9238 (Del-Trib) 29-Jan-2026 -- Section : 250(4) 33(4) -- Raipur Bench -- Anket Pagariya, Raipur v. The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) Assessee Appeal AllowedITA No. 745/RPR/20252025 TaxPub(DT) 9229 (Raipur Bench) 29-Jan-2026 -- Section : 68 44AD 148A 115BBE 271AAC -- Del-Trib -- Ajit Batra, New Delhi v. ITO Civic Center Assessee Appeal AllowedITA No. 3099/Del/20242025 TaxPub(DT) 9228 (Del-Trib) 29-Jan-2026 -- Section : 40(a)(ia) 260A 143(3) 37(1) 194H 35ABB 224 801A 80-IA 80IA -- Del-Trib -- DCIT Circle 4(2), New Delhi v. Bharti Hexacom Ltd. Delhi Revenue Appeal Partly AllowedITA Nos. 1110 to 1113/Del/20232025 TaxPub(DT) 9225 (Del-Trib) 29-Jan-2026 -- Section : 250 143(3) 147 143(1) 68 132(4) 131 -- Mum-Trib -- Richa Finance & Investment Private Limited, Mumbai v. Income Tax Officer Ward 15(3)(1), Mumbai Assessee Appeal AllowedITA No. 4252/MUM/20232025 TaxPub(DT) 9223 (Mum-Trib) 29-Jan-2026 -- Section : 143(3) 147 144 144B 151 148 150(1) 152(2) 68 142(1) -- Agra-Trib -- Manoj Kumar Agarwal, Uttar Pradesh v. AO, NFAC, DelhiITA Nos. 54 & 76/AGR/20252025 TaxPub(DT) 9221 (Agra-Trib) 28-Jan-2026 -- 2026 TaxPub(CL) 14 (Del-HC) Siddharth Shankar v. SEBI , Del-HC, , Crl. M.C. 1976/2018, Crl. M.A. 7020/2018, Crl. M.A. 4517/2019 & Crl. M.A. 16187/2020, 2025-12-17 28-Jan-2026 -- 2026 TaxPub(CL) 13 (Bom-HC) Sharekhan Limited v. Monita Kisan Khade & Kisan Rajaram Khade , Bom-HC, , Arbitration Petition No. 532 of 2024 with Interim Application (L) No. 24723 of 2023 in Arbitration Petition No. 532 of 2024 with Arbitration Petition No. 557 of 2024 with Interim Application (L) No. 24714 of 2023 in Arbitration Petition No. 557 of 2, 2025-12-24 28-Jan-2026 -- 2026 TaxPub(CL) 12 (Chhattisgarh-HC) Chaitanya Baghel v. The State of Chhattisgarh Through Economic Offences Wing (Eow)/Anti-Corruption Bureau (ACB) Chhattisgarh , Chhattisgarh-HC, , MCRC No. 8224 of 2025, 2026-01-02 28-Jan-2026 -- 2026 TaxPub(CL) 11 (Trip-HC) Sri Arun Kumar Dey, Sri Tarun Kumar Saha, Smt. Saraswati Paul, Smt. Minakshi Paul, Sri Miltan Paul v. Sri Biswajit Guha, The State of Tripura , Trip-HC, , Criminal Petition 53 of 2024, 2025-12-12 28-Jan-2026 -- 2026 TaxPub(CL) 10 (HP-HC) Sohan Lal v. Jagdish Kumar Sharma , HP-HC, , Cr. Revision No. 188 of 2025, 2025-12-20 28-Jan-2026 -- 2026 TaxPub(CL) 9 (Del-HC) Shri Sarvesh Puri v. Shri Rishab Kumar , Del-HC, , Crl. M.C. 7221/2025, Crl. M.A. 30302/2025 (stay), Crl. M.A. 30303/2025, 2026-01-05 28-Jan-2026 -- 2026 TaxPub(CL) 8 (HP-HC) Pyar Singh v. Meena Kumari , HP-HC, , Cr. Appeal No. 458 of 2025, 2025-12-19 28-Jan-2026 -- 2026 TaxPub(CL) 7 (Del-HC) China Trust Commercial Bank (Now Known as M/s. CTBC Bank Co. Ltd.) Through Sh. Padmanabh Prabhakar Constituted Attorney, Mritunjay Narayan Jha, Sr. Manager, Corporate Banking China Trust Commercial Bank (Now Known as M/s. CTBC Bank Co. Ltd.), Mr. Sarvjeet Singh Ahuja, Mr. Subhasis Banerjee and Mr. Mayank Goel v. State, Govt. of Nct of Delhi Through Chief Secretary and Arun Jain Ex. Director M/s. Lilliput Kidswear Ltd. , Del-HC, , Crl. M.C. 4979/2017 & Crl. M.C. 559/2018, 2026-01-06 28-Jan-2026 -- 2026 TaxPub(CL) 6 (Bom-HC) Imax Corporation v. E-City Entertainment (I) Pvt. Limited, E-City Projects Constructions Private Limited, E-City Investments & Holdings Company Private Limited , Bom-HC, , Commercial Arbitration Appeal (Carba) (L) No. 38267 of 2024, 2025-12-30 28-Jan-2026 -- 2026 TaxPub(CL) 5 (Mad-HC) Arsha Vidya Parampara Trust v. Union of India & The Director, FCRA Wing, New Delhi , Mad-HC, , WP(MD)No. 29610 of 2025, 2025-12-19 28-Jan-2026 -- 2026 TaxPub(CL) 4 (Del-HC) Ajay Narain v. Reserve Bank of India & Ors. , Del-HC, , LPA 793/2025, 2025-12-24 24-Jan-2026 -- Section : -- SC -- Mange Ram Mittal v. CIT Application DisposedSLP (Civil) Diary No(s). 7734 of 20252025 TaxPub(DT) 8419 (SC) 24-Jan-2026 -- Section : -- SC -- ITO v. Onir Infraspace (P.) Ltd. Application DisposedSLP (Civil) Diary No. 51226 of 20252025 TaxPub(DT) 8418 (SC) 24-Jan-2026 -- Section : -- SC -- ITO v. Prakash Pandurang Patil Application DisposedMiscellaneous Application Diary Nos. 39689 & 46419 of 20252025 TaxPub(DT) 8417 (SC) 24-Jan-2026 -- Section : -- SC -- ITO v. Shapoorji Pallonji Mistry Application DisposedSLP (Civil) Diary No. 21377 of 20252025 TaxPub(DT) 8416 (SC) 24-Jan-2026 -- Section : -- SC -- CIT v. Shriram InvestmentsSLP (Civil) Diary No(s). 42467 of 20222025 TaxPub(DT) 8415 (SC) 24-Jan-2026 -- Section : -- SC -- Dy. CIT v. Songwon Specialty Chemicals India (P.) Ltd.SLP (Civil) Diary No(s). 49183 of 20252025 TaxPub(DT) 8414 (SC) 24-Jan-2026 -- Section : -- SC -- Dy. CIT v. Sunil Kumar SharmaSLP (Civil) Diary No(s). 33939 of 20242025 TaxPub(DT) 8413 (SC) 24-Jan-2026 -- Section : -- SC -- Killa Financial Services (P) Ltd. v. Dy. CIT & Ors. Petition DismissedPetition for Special Leave to Appeal (C) No. 8983 of 20252025 TaxPub(DT) 8242 (SC) 24-Jan-2026 -- Section : -- SC -- Asstt. CIT v. Baxter Pharmaceuticals India (P.) Ltd.SLP (Civil) Diary No(s). 41589 of 20252025 TaxPub(DT) 8144 (SC) 24-Jan-2026 -- Section : -- SC -- Asstt. CIT v. Tungabhadra Minerals (P) Ltd. Application DisposedSLP (Civil) Diary No. 51480 of 20252025 TaxPub(DT) 8036 (SC) 24-Jan-2026 -- Section : -- SC -- Dy. CIT v. Orange & Anr. Application DisposedSpecial Leave Petition (Civil) Diary No(s). 47232/20252025 TaxPub(DT) 7904 (SC) 24-Jan-2026 -- Section : -- SC -- CIT v. Vijay Goel Application DisposedSpecial Leave Petition (Civil) Diary No. 48723/20252025 TaxPub(DT) 7902 (SC) 24-Jan-2026 -- Section : -- SC -- Asstt. CIT v. Linkedin Singapore Pte. Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No. 51427/20252025 TaxPub(DT) 7901 (SC) 24-Jan-2026 -- Section : -- SC -- Pr. CIT v. Harmindar Singh Bhatia Application DisposedSpecial Leave Petition (Civil) Diary No(s). 48257/20252025 TaxPub(DT) 7890 (SC) 24-Jan-2026 -- Section : -- SC -- CIT v. West Bengal Infrastructure Development Finance Corpn. Ltd. Application DisposedSpecial Leave Petition (Civil) Diary No. 48793/20252025 TaxPub(DT) 7807 (SC) 24-Jan-2026 -- Section : -- SC -- Dinesh Singh Chouhan v. ITO Application DismissedPetition for Special Leave to Appeal (C) No. 6538 of 20252025 TaxPub(DT) 7601 (SC) 24-Jan-2026 -- Section : -- SC -- Pr. CIT v. Ramesh Chandra Rai Application DisposedSLP (Civil) Diary No. 45314 of 20252025 TaxPub(DT) 7397 (SC) 24-Jan-2026 -- Section : -- SC -- CIT(E) v. Anjana Foundation Application DisposedSLP (Civil) Diary No(s). 46934 of 20252025 TaxPub(DT) 7379 (SC) 24-Jan-2026 -- Section : -- SC -- Asstt. CIT v. P.C. Patel & Co. Application DisposedSLP (Civil) Diary No(s). 39491 of 20252025 TaxPub(DT) 7378 (SC) 24-Jan-2026 -- Section : -- SC -- Apollo Tyres Ltd. v. Asstt. CIT Petition DismissedSLP Appeal (C) No(s). 21096-21097 of 20212025 TaxPub(DT) 7377 (SC) 24-Jan-2026 -- Section : -- SC -- American Express Banking Corpn. v. Asstt. DIT Application DisposedSLP Appeal (C) No(s). 24885 of 20252025 TaxPub(DT) 7374 (SC) 24-Jan-2026 -- Section : -- SC -- Pr. CIT & Ors. v. Dumka Catholoic Diocese Application DisposedPetition for Special Leave to Appeal (C) No. 10896 of 20252025 TaxPub(DT) 6651 (SC) 24-Jan-2026 -- Section : -- SC -- Hari Chand & Ors. v. Income Tax Settlement Commission & Ors. Petition DisposedPetition for Special Leave to Appeal (C) No. 10493 of 20252025 TaxPub(DT) 5982 (SC) 24-Jan-2026 -- Section : -- SC -- Pr. CIT v. Aculife Healthcare (P) Ltd. Application DisposedPetition for Special Leave to Appeal (C) No. 11034 of 20252025 TaxPub(DT) 5981 (SC) 24-Jan-2026 -- Section : -- SC -- Dy. CIT & Anr. v. Rakesh Ramanlal Shah Application DisposedPetition for Special Leave to Appeal (C) No. 12176 of 20252025 TaxPub(DT) 5973 (SC) 24-Jan-2026 -- Section : -- SC -- Laxminath Corp. (P) Ltd. v. Pr. CIT & Ors. Application DisposedPetition for Special Leave to Appeal (C) No. 2763 of 20252025 TaxPub(DT) 2437 (SC) 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