Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 10-Jun-2026 -- Section 74 Section 107... 2026 TaxPub(GST) 1169 (Raj-HC) M/s Punj Lloyd Ltd. & Varaha Infra Ltd. (JV) v. Union of India & Ors. , Raj-HCD.B. Civil Writ Petition No. 10695/2026 10-Jun-2026 -- Section 6(2)(b) Section 73 Section 74... 2026 TaxPub(GST) 1168 (Del-HC) M/s. Pei Industries, M/s. Maa Jagdambe Engg Works, M/s. Ansh Associates v. Union of India & Ors. , Del-HCW.P. (C) 7725/2026 & CM Appl. 37364/2026 10-Jun-2026 -- ... 2026 TaxPub(GST) 1167 (Ori-HC) M/s. Manas Kumar Nayak v. The Commissioner CGST, CX, Customs & Anr. , Ori-HCW.P. (C) No. 16866 of 2026 10-Jun-2026 -- Section 482 Section 70... 2026 TaxPub(GST) 1166 (Gau-HC) Kamlesh Pandey v. The Union of India & Anr. , Gau-HCAB/57/2026 10-Jun-2026 -- ... 2026 TaxPub(GST) 1165 (All-HC) M/s Kaimco Battery Pvt. Ltd. thru. Auth. Signatory Awanish Kumar Rai v. State of U.P. & Anr. , All-HCWrit Tax No. 741 of 2026 10-Jun-2026 -- Section 73... 2026 TaxPub(GST) 1164 (All-HC) Jag Narain Dubey v. State of U.P. thru. Chief Commissioner of Commercial Tax LKO & Anr. , All-HCWrit Tax No. 795 of 2026 10-Jun-2026 -- Section 74(1) Section 9(1) Section 2(52) Section 15(5) Section 15(1) Section 30 Section 23 Section 9(5) Section 2(31) Section 15(3) Section 12 Section 13 Section 11 Section 2(105) Section 2(2) Section 4 Section 2(7) Section 164(3) Section 2(93) Section 7(2) Section 25(6) Section 130 Section 136 Section 15(4) Section 5(1) Section 9(3) Section 7(2)(a) Section 2(2)(a) Section 2(1)(d) Section 14 Section 49-A Section 2(80B) Section 7(1) Section 31A Section 2(17) Section 7(1A) Section 7(3) Section 2(80A) Section 2(17)(vii) Section No229 Section 67 Section 2(102) Section 44AC Section 31(3)(b) Section 7(1)(a) Section 115 Section 15(2)(c) Section 65B(44) Section 12A Section 66D(i) Section 66B Section 65B(15) Section 3(13)of Section 7(1)(b) Section 7(1)(c) Section 7(4) Section (5) Section 2(87) Section 164(2) Section 63 Section 62 Section 3(36) Rule 31A Rule 31B Rule 31A(3) Rule 31A Rule 31A Rule 2(1)(qd) Rule 4A(3)(a) Rule 31C Rule 31A(2) Rule 32(3) Rule 31A) Rule 2(i) Rule 46... 2026 TaxPub(GST) 1163 (SC) Directorate General of Goods and Services Tax Intelligence (Hqs) & Ors. v. Gameskraft Technologies Private Limited & Ors. , SCCivil Appeal No(s). 8241-8244 of 2026 (Arising Out of SLP (C) Nos. 19366-19369 of 2023) & Ors. 10-Jun-2026 -- Section 9A Section 171 Section 171(1) Section 171(3A) Section 57 Rule 128 Rule 129(1) Rule 129(6) Rule 133(3)(b) Rule 2 Rule 6 Rule 133(2A) Rule 133(3)(c)... 2026 TaxPub(GST) 1162 (GSTAT, New Del) DG Anti Profiteering, Director General of Anti-Profiteering, DGAP v. ASR Cinema LLP , GSTAT, New DelNAPA/23/PB/2025 10-Jun-2026 -- Section 70 Section 132... 2026 TaxPub(GST) 1161 (SC) State of Chhattisgarh v. Aman Singh , SCCriminal Appeal No. 2993 of 2026 (Arising out of SLP (Crl) No. 5522 of 2026) 10-Jun-2026 -- Section : 2(15) 12A -- Coch-Trib -- M/s. Trichur Tennis Trust, Cheeran Varghese & Co. v. The Commissioner of Income Tax (Exemption) Assessee Appeal AllowedITA No.1000/Coch/20252026 TaxPub(DT) 4599 (Coch-Trib) 10-Jun-2026 -- Section : 250 144 142(1) 133(6) 69A 68 -- Del-Trib -- Ambey Enterprises v. Assessing Officer, Ward 58(1), Delhi Assessee Appeal AllowedITA No. 5505/Del/20252026 TaxPub(DT) 3521 (Del-Trib) 10-Jun-2026 -- Section : 143(3) 68 153A 115BBE 133(6) 194IA -- Del-Trib -- M/s Shalimar Corp Ltd. v. The Dy. CIT, Central Circle-30, New Delhi, The Dy. CIT, Central Circle-30, New Delhi v. Shalimar Corp Assessee Appeal Partly Allowed Revenue Appeal DismissedITA Nos. 2769 & 3068/DEL/20222026 TaxPub(DT) 3520 (Del-Trib) 10-Jun-2026 -- Section : 250(6) 153C 143(3) 132 127 143(2) 142(1) -- Del-Trib -- Smt. Kiran Wati v. DCIT, Central Circle, Noida Assessee Appeal AllowedITA No. 362/Del/20192026 TaxPub(DT) 3519 (Del-Trib) 10-Jun-2026 -- Section : 250 143(3) 143(2) 10(38) 68 69A 133(6) 131 133(6)/131 -- Del-Trib -- Late Gyan Prakash Gupta through legal Heir Raj Kumari Gupta v. ITO, Ward 10(4), New Delhi Assessee Appeal AllowedITA No. 6271/Del/20192026 TaxPub(DT) 3518 (Del-Trib) 10-Jun-2026 -- Section : 148 143(3) 147 69A -- Ahd-Trib -- Anilkumar Ramanbhai Amin v. Income Tax Officer, Ward-2(2)(1), Vadodara Assessee Appeal AllowedI.T.A. No. 2417/Ahd/20252026 TaxPub(DT) 3505 (Ahd-Trib) 10-Jun-2026 -- Section : 250 143(3) 14A 270A 10(33) 14A(2) 14A(3) -- Luck-Trib -- Care Detergents Private Limited v. ACIT, Circle-2(1)(1), Kanpur Assessee Appeal Partly AllowedITA No. 414/LKW/20252026 TaxPub(DT) 3504 (Luck-Trib) 10-Jun-2026 -- Section : 143(3) 139(5) 143(2) 131 80C -- Hyd-Trib -- Income Tax Officer, Ward-1, Mahabubnagar v. Shyam Sunder Jhawar Revenue Appeal DismissedI.T.A. No. 1601/Hyd/20252026 TaxPub(DT) 3503 (Hyd-Trib) 10-Jun-2026 -- Section : 143(3) 144B 133(6) 148A 148A(d) 69C 115BBE -- Del-Trib -- JCIT(OSD), Circle-43, Delhi v. Deepak Pawar Revenue Appeal DismissedITA No. 2501/Del/20252026 TaxPub(DT) 3502 (Del-Trib) 10-Jun-2026 -- Section : 12AB 11 10 12A(1) 12A(4) -- Asr-Trib -- Home for Homeless v. CIT (Exemptions), Chandigarh Assessee Appeal AllowedI.T.A. No. 283/Asr/20252026 TaxPub(DT) 3501 (Asr-Trib) 10-Jun-2026 -- Section : 250 144 69A 142(1) 2(1A) 10(1) 115BBE -- Asr-Trib -- Sh. Satparkash Singh v. Income Tax Officer, Ward-2(5), Muktsar Assessee Appeal AllowedI.T.A. No. 124/Asr/20252026 TaxPub(DT) 3500 (Asr-Trib) 10-Jun-2026 -- Section : 250 89(1) 270A 10(10C) 143 142(3A) -- Chen-Trib -- Sathish Durairaj v. The Income Tax Officer, Non Corp Circle-17(1), Chennai Assessee Appeal AllowedITA No. 3013/CHNY/20252026 TaxPub(DT) 3499 (Chen-Trib) 10-Jun-2026 -- Section : 143(3) 14A 36(1)(vii) 143(1)(a) 26As 10(34) 10(13) 14A(iii) 194I 37(1) -- Mum-Trib -- Deputy Commissioner of Income Tax, Mumbai v. Bajaj Auto Limited Revenue Appeal DismissedI.T.A. No. 3622/Mum/20252026 TaxPub(DT) 3498 (Mum-Trib) 10-Jun-2026 -- Section : 250 41(1) 37(1) 40(a)(ia) 143(3) 148 147 -- Chen-Trib -- Rajesh Williams v. Assistant Commissioner of Income Tax, Non-Corporate Circle-20, Chennai Assessee Appeal AllowedITA No. 1023/CHNY/20252026 TaxPub(DT) 3497 (Chen-Trib) 10-Jun-2026 -- Section : 250 69A 148 47 144B -- Chen-Trib -- Subashchand Mukesh Kumar v. Income Tax Officer, Ward-1, OotyITA No. 257/CHNY/2026, Stay Application No. 35/CHNY/20262026 TaxPub(DT) 3496 (Chen-Trib) 10-Jun-2026 -- Section : 147 144B -- Del-Trib -- Ajay Jain v. ITO, Ward-2(1)(1), GhaziabadITA No. 8477/Del/20252026 TaxPub(DT) 3495 (Del-Trib) 10-Jun-2026 -- Section : 154 147 115BBE 144 69A 154(1)(a) 116 154(6) 156 -- Chen-Trib -- A.S. Garments v. Income Tax Officer, Ward -1(2), Tirupur Assessee Appeal Partly AllowedITA No. 3343/Chny/20252026 TaxPub(DT) 3493 (Chen-Trib) 10-Jun-2026 -- Section : 154 139(1) 80IC 44AB 143(1) 80-1A 80-IA(7) 80J(6A) 80-1A(7) -- Chen-Trib -- Pool Thevar Marimuthu v. Deputy/Assistant Commissioner of Income Tax, Corp Circle 1(1), Chennai Assessee Appeal AllowedITA No. 163/CHNY/20262026 TaxPub(DT) 3492 (Chen-Trib) 10-Jun-2026 -- Section : 147 144 148 142(1) 133(6) -- Chen-Trib -- Pounraj Thilagavathi v. Income Tax Officer, Ward-1, Dharmapuri Assessee Appeal AllowedITA No. 3425/CHNY/20252026 TaxPub(DT) 3490 (Chen-Trib) 10-Jun-2026 -- Section : 143(3) 254 69A -- Mum-Trib -- Aparna Jagdish Wagh v. Asstt. Com. of Income Tax, Circle-3, Kalyan Assessee Appeal AllowedITA No. 7888/Mum/20252026 TaxPub(DT) 3489 (Mum-Trib) 10-Jun-2026 -- Section : 143(3) 147 68 -- Mum-Trib -- Axiom Realty Private Limited v. Income Tax Officer, Ward 12(1)(1), Mumbai Assessee Appeal AllowedITA No. 7990/Mum/20252026 TaxPub(DT) 3488 (Mum-Trib) 10-Jun-2026 -- Section : 250 143(3) 69 -- Chen-Trib -- Durairaj Vijay v. The Income Tax Officer, Non Corporate Ward-6(1), Chennai Assessee Appeal AllowedITA No. 3613/Chny/20252026 TaxPub(DT) 3487 (Chen-Trib) 10-Jun-2026 -- Section : 250 148 147 144 69 -- Chen-Trib -- Angammal Sethuraman v. The Income Tax Officer, Ward-2, Erode Assessee Appeal AllowedITA No. 3330/Chny/20252026 TaxPub(DT) 3486 (Chen-Trib) 10-Jun-2026 -- Section : 250 148A(b) 148A(d) 147 271(1)(c) 139(1) 271(1)(e) -- Chen-Trib -- Mangadu Natarajan Balasundharam v. The Income Tax Officer, Ward-3(1), Chennai Assessee Appeal AllowedITA No. 2414/Chny/20252026 TaxPub(DT) 3485 (Chen-Trib) 10-Jun-2026 -- Section : 147 144 148 143(2) 69C 143(3) 14A -- Mum-Trib -- Shangrila India Private Limited v. ITO, Circle-3(2)(1), Mumbai Assessee Appeal AllowedITA No. 7308/MUM/20252026 TaxPub(DT) 3484 (Mum-Trib) 10-Jun-2026 -- Section : 23 44AD 54F 44AB -- Mum-Trib -- Kirti H. Shah v. ITO, Ward-22(2)(1), Mumbai Assessee Appeal AllowedITA No. 6475/MUM/20252026 TaxPub(DT) 3483 (Mum-Trib) 10-Jun-2026 -- Section : 250 194IA 201(1A) -- Bang-Trib -- M/s. Artha Real Estate Corporation Ltd. v. The Deputy Commissioner of Income Tax, TDS Circle - 1(1), Bangalore Assessee Appeal Partly AllowedITA No. 1850/Bang/20252026 TaxPub(DT) 3482 (Bang-Trib) 10-Jun-2026 -- Section : 271B 270A 44AB -- Chen-Trib -- Puducherry Road Transport Corporation Ltd. v. The Assistant Commissioner Income Tax, Circle-1, Puducherry Assessee Appeal AllowedITA Nos. 142 & 143/CHNY/20262026 TaxPub(DT) 3481 (Chen-Trib) 10-Jun-2026 -- Section : 11 143(1) 143(2) 119 12A 143(3) 143(3A) 12A(1)(b) 139 139(1) 119(2)(b) 139(4) -- Pune-Trib -- Income Tax Officer, Kolhapur v. Sarvoday Shikshan Sanstha, Sarvoday Shikshan Sanstha v. Income Tax Officer (Exem.), Kolhapur Assessee Appeal DismissedITA No. 2265/PUN/2025, CO No. 45/PUN/20252026 TaxPub(DT) 3320 (Pune-Trib) 10-Jun-2026 -- Section : 250 147 144 143(2) 148 149 148A(b) I48A 151 148A(d) -- Visak-Trib -- Chandanam Sangaih & Son v. Income Tax Officer, Ward -1, Guntur Assessee Appeal AllowedI.T.A. No. 567/VIZ/20252026 TaxPub(DT) 3309 (Visak-Trib) 10-Jun-2026 -- Section : 133A 139(1) 148 142(1) 2(47)(v) 45 147 271(l)(c) 53A 56 51 56(2)(ix) 143(3) 2 -- Pune-Trib -- Lalchand Narayan Bhakt v. ITO, Ward 2, Jalna Assessee Appeal AllowedITA No. 93/PUN/20252026 TaxPub(DT) 3291 (Pune-Trib) 10-Jun-2026 -- Section : 143(3) 147 2(22)(e) 148 -- Ahd-Trib -- Madhuri Pradeep Kawdiya C/o. Divyang Shah & Co. v. Deputy Commissioner of Income Tax, Circle – 3(1)(1), Ahmedabad Assessee Appeal Partly AllowedITA No. 2042/AHD/20252026 TaxPub(DT) 3270 (Ahd-Trib) 10-Jun-2026 -- Section : 250 -- Bang-Trib -- Bangalore Mallaiah Mallikarjunaiah v. DCIT, Central Circle 3(2), Bengaluru Assessee Appeal Partly AllowedITA No. 1493/Bang/20252026 TaxPub(DT) 3226 (Bang-Trib) 10-Jun-2026 -- Section : 147 148 151 142(1) 145(3) 144 271(1)(c) -- Pune-Trib -- Madhur Balasaheb Patil v. ITO, Ward 8(3), Pune Assessee Appeal AllowedITA Nos. 1009 & 1010/PUN/20252026 TaxPub(DT) 3216 (Pune-Trib) 10-Jun-2026 -- Section : 143(1) 143(2) 143(3) 144B 14A 8D(2)(ii) 14a -- Pune-Trib -- ACIT, Central Circle 2(3), Pune v. Nitin Dwarkadas Nyati Revenue Appeal DismissedITA No. 1426/PUN/20252026 TaxPub(DT) 3215 (Pune-Trib) 10-Jun-2026 -- Section : 250 69 69A 147 148 148A 143(3) 148A(b) 148A(d) 143(2) 149 13 282 -- Del-Trib -- Ruchie Mittal v. DCIT, Central Circle-1, Faridabad Appeal AllowedI.T.A. No. 2683/Del/20252026 TaxPub(DT) 3213 (Del-Trib) 10-Jun-2026 -- Section : 132 127 153C 144 133A 143(2) 153A 143(3) 2(22)(e) 132A 147/148 153A(1) 139 14 -- Bang-Trib -- DCIT, Central Circle – 2(3), Bangalore v. Shri. Arun Kumar Pillai Revenue Appeal DismissedITA No. 3842/MUM/20252026 TaxPub(DT) 3209 (Bang-Trib) 10-Jun-2026 -- Section : 69A 143(3) 144B -- Hyd-Trib -- Shri Kaithi Govardhan Reddy (HUF) v. Income Tax Officer, Ward 7(1), Hyderabad Assessee Appeal AllowedITA No. 1189/Hyd/20252026 TaxPub(DT) 3208 (Hyd-Trib) 10-Jun-2026 -- Section : 143(3) 147 143(2) 148 -- Bang-Trib -- Shri. Srinivasulu Metri v. DCIT, Circle -1(1), Bellary Assessee Appeal AllowedITA No. 1393/Bang/20192026 TaxPub(DT) 3206 (Bang-Trib) 10-Jun-2026 -- Section : 115BBE 271AAB 271AAB(1A) 274 132 132(4) 139(1) 69A 143(3) -- Hyd-Trib -- Shri Anne Manoj Chowdary v. Dy. CIT, Central Circle 1(4), Hyderabad Assessee Appeal AllowedITA No. 1437/Hyd/20252026 TaxPub(DT) 3205 (Hyd-Trib) 10-Jun-2026 -- Section : 143(3) 12A 11 12A/12AA 11& 11/12 12AA 12A/12AA? 124(a) 12A(a) 11(1)(a) 12AA/ -- Del-Trib -- Income Tax Officer (E), Ward-2(4), New Delhi v. Prakash Sewa Trust Revenue Appeal DismissedITA No. 4305/Del/20242026 TaxPub(DT) 933 (Del-Trib) 10-Jun-2026 -- Section : 80P(2)of 143(3) 80P(2)(d) 36(1)(va) 28 40 80-18 40A(3) 8P(2)(d) 80P(4) 80(P)(2) -- Pune-Trib -- ITO, Ward-5, Sangli v. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Shree Sahakari Ganesh Pat Nagari Sanstha Maryadit v. ITO, Ward-5, Sangli Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA No. 2375/PUN/2025, C.O. No. 49/PUN/20252026 TaxPub(DT) 930 (Pune-Trib) 10-Jun-2026 -- Section : -- Ranchi-Trib -- Pradeep Kumar Narsaria v. I.T.O., Ward-2(1), Ranchi Assessee Appeal Partly AllowedITA No. 65/Ran/20252026 TaxPub(DT) 925 (Ranchi-Trib) 10-Jun-2026 -- Section : 250 147 144B 139(1) 148 148A 148A(b) 148A(d) 142(1) 68 115BBE 149 149(1)(b) 1 -- Del-Trib -- The Hisar Leading Bank Co-Op Non-Agri Thrift & Credit Society v. Income Tax Officer, Ward-1, Hisar Assessee Appeal AllowedITA No. 5053/Del/20252026 TaxPub(DT) 851 (Del-Trib) 10-Jun-2026 -- Section : 143(3) 68 115BBE 44AB 133(6) 133A 43B 145(3) -- Del-Trib -- M/s. JMK Jewels Pvt. Ltd. v. ACIT, New Delhi, DCIT, New Delhi v. M/s. JMK Jewels Pvt. Ltd.ITA Nos. 3609 & 4282/Del/20252026 TaxPub(DT) 846 (Del-Trib) 09-Jun-2026 -- Section : 250 271(1)(c) 274 12A 11 143(3) -- Mum-Trib -- Aditya Birla Foundation v. National Faceless Assessment Centre, MumbaiITA No. 9301/Mum/20252026 TaxPub(DT) 4481 (Mum-Trib) 09-Jun-2026 -- Section : 143(3) 144C 154 -- Del-Trib -- M/s. Global Green Company Ltd. v. DCIT, Circle-10(1), New DelhiITA No. 3911/Del/2018 & ITA No. 3899/Del/20192026 TaxPub(DT) 4480 (Del-Trib) 09-Jun-2026 -- Section : 143 144C(13) 143(3) 9(1)(vii) 234A 234B 270A 144C(5) 43 84 9(1)(iii) -- Del-Trib -- Fireeye Ireland Limited v. The Assistant Commissioner of Income Tax, Circle 1(3)(1), International Taxation, New Delhi Assessee Appeal Partly AllowedITA No. 825 & 3701/Del/20232026 TaxPub(DT) 4479 (Del-Trib) 09-Jun-2026 -- Section : 144C(13) 44B -- Mum-Trib -- Hapag-Llyod Aktiengesellschaft C/o. Hapag-Llyod India Pvt. Ltd. v. DCIT, International Taxation, Circle 2(2)(2), Mumbai Appeal Partly AllowedITA No. 8673 /Mum/20252026 TaxPub(DT) 4478 (Mum-Trib) 09-Jun-2026 -- Section : 143(3) 144C(13) 144C(1) 144C(5) 9(l)(vi) 195 201 -- Mum-Trib -- Goldman Sachs & Co. LLC C/o. Ernst & Young LLP v. ACIT, International Tax, Circle 2(3)(2), Mumbai Appeal Partly AllowedITA No. 9029/Mum/20252026 TaxPub(DT) 4477 (Mum-Trib) 09-Jun-2026 -- Section : 143 147 148 143(2) 131(1)(A) 69A 115BBE 50 131(1A) 151 68 143(3) 153D -- Del-Trib -- Shashank Jain v. ACIT, Central Circle 6, New Delhi Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA Nos. 2921 & 2965/DEL/20232026 TaxPub(DT) 4476 (Del-Trib) 09-Jun-2026 -- Section : 271AAB 132 68 -- Mum-Trib -- JCIT(OSD), Circle-27(3), Mumbai v. Suresh Gurubuxsing Wadhwa Revenue Appeal DismissedITA Nos. 336 & 337/Mum/20262026 TaxPub(DT) 4475 (Mum-Trib) 09-Jun-2026 -- Section : 143(3) 144C(13) 9(1)(vi) 9(1)(vii) 234D -- Mum-Trib -- Atos Information Technology HK Limited v. Dy. CIT (IT)-1(1)(2), Mumbai Appeal Partly AllowedITA No. 2036/Mum/20252026 TaxPub(DT) 4474 (Mum-Trib) 09-Jun-2026 -- Section : 143(3) 142(2A) 43B 371(1) -- Del-Trib -- M/s Jet Lite (India) Limited v. Deputy Commissioner of Income Tax, Central Circle-6, New Delhi Assessee Appeal Partly AllowedITA No. 2084/Del/20112026 TaxPub(DT) 4473 (Del-Trib) 09-Jun-2026 -- Section : 250(4) 33(4) -- Raipur Bench -- Urja Properties Private Limited v. The Income Tax Officer, Jagdalpur (C.G.) Assessee Appeal AllowedITA No. 232/RPR/20262026 TaxPub(DT) 3523 (Raipur Bench) 09-Jun-2026 -- Section : 250 143(3) 132 127 153C 143(2) 142(1) 153D 153B 147/148 151 143(3)/147 139 14 -- Del-Trib -- DCIT, Central Circle 14, New Delhi v. Shyam Sunder Verma Revenue Appeal DismissedITA No. 8072/Del/20252026 TaxPub(DT) 3514 (Del-Trib) 09-Jun-2026 -- Section : 250 143(3) 143(2) 144 254 68 234B -- Del-Trib -- HCL Infosystems Ltd. v. DCIT, Circle-25(2), New Delhi Assessee Appeal AllowedITA No. 8055/Del/20192026 TaxPub(DT) 3513 (Del-Trib) 09-Jun-2026 -- Section : 250(6) 143(3) 143(2) 142(1) 10(38) 68 69A 133(6) 133(6)/131 -- Del-Trib -- Smt. Bhawna Kapoor Prop M/s Manish Handicraft v. ACIT, Circle 62(1), Delhi Assessee Appeal AllowedITA No. 632/Del/20202026 TaxPub(DT) 3512 (Del-Trib) 09-Jun-2026 -- Section : 11 234A 12A 143(1) 154 119(2)(b) 119(1)(b) -- Ahd-Trib -- Devsthan Trust v. Income Tax Officer, Ward (Exemption), Baroda Assessee Appeal AllowedI.T.A. No. 1729/Ahd/20252026 TaxPub(DT) 3506 (Ahd-Trib) 09-Jun-2026 -- Section : 143(1) 90 (4) 90A 139 -- Hyd-Trib -- Mekala Rakesh Reddy v. DCIT, Circle-1(1), Hyderabad Assessee Appeal AllowedI.T.A. Nos. 1429 & 1430/Hyd/20252026 TaxPub(DT) 3315 (Hyd-Trib) 09-Jun-2026 -- Section : 250 271(1)(c) 143(3)/147 263 271(1)(C) 143(2) 43B 4A 274 -- Visak-Trib -- Visakhapatnam Industrial Water Supply Company Limited v. Dy. CIT, Circle -5(1), Visakhapatnam Assessee Appeal AllowedI.T.A. No. 657/VIZ/20252026 TaxPub(DT) 3313 (Visak-Trib) 09-Jun-2026 -- Section : 250 69A 147 148 142(1) 151 151(1) 282A -- Bang-Trib -- Smt. Shweta Gadgay v. The Income Tax Officer, Ward -1, Bidar Assessee Appeal AllowedITA No. 2314/Bang/20242026 TaxPub(DT) 3295 (Bang-Trib) 09-Jun-2026 -- Section : 80P 143(2) 142(1) 56 80P(2) 80P(2)(c) 80P(2)(i) 80P(2)(d) 80P(4) 2(n) 59(2) 80P -- Pune-Trib -- Deeplaxmi Nagari Sahakari Patsanstha Maryadit v. ITO, Ward 2, Ahmednagar Assessee Appeal AllowedITA Nos. 2322 & 2323/PUN/20242026 TaxPub(DT) 3292 (Pune-Trib) 09-Jun-2026 -- Section : 148 147 143(3) 143(1) 68 -- Gau-Trib -- Belong Tracom Private Limited v. Income Tax Officer, Ward 2(1), Dibrugarh Assessee Appeal AllowedITA No. 254/GTY/20192026 TaxPub(DT) 3227 (Gau-Trib) 09-Jun-2026 -- Section : 263 80P(2)(d) 143(3) 144B 143(2) 80P(4) -- Pune-Trib -- Mamasaheb Khandge Nagri Sahakari Patsanstha Maryadit v. Pr. CIT, Pune-3 Assessee Appeal AllowedITA No. 1212/PUN/20252026 TaxPub(DT) 3225 (Pune-Trib) 09-Jun-2026 -- Section : 250 143(3) 68 -- Pune-Trib -- R R Constructions v. The Income Tax Officer, Pune Assessee Appeal Partly AllowedITA No. 2609/PUN/20252026 TaxPub(DT) 3222 (Pune-Trib) 09-Jun-2026 -- Section : 12AA 143(1)(a) -- Bang-Trib -- M/s. Sri Shivayogi Muniswara Swamy Vidyapeetha v. ITO, Ward –3 (Exemption), Bangalore Assessee Appeal Partly AllowedITA No. 602/Bang/20252026 TaxPub(DT) 3204 (Bang-Trib) 09-Jun-2026 -- Section : 154 234E 200A(1)(c) 220(2) 243E 206C 264C -- Chen-Trib -- Prakashchand v. The ITO, TDS Ward-1, Chennai Assessee Appeal AllowedITA Nos. 3063, 3064, 3061 and 3065/Chny/20252026 TaxPub(DT) 3197 (Chen-Trib) 09-Jun-2026 -- Section : 143(3) 144C(3) 144B 144C(13) 153(1) 144C(1) 92CA 144C(10) -- Chen-Trib -- M/s. Eaton Power Quality Pvt. Ltd. v. The DCIT, Circle-1, Puducherry Assessee Appeal AllowedITA No. 231/Chny/20252026 TaxPub(DT) 3194 (Chen-Trib) 09-Jun-2026 -- Section : 143(3) 144C(3) 153(1) 153(4) 144C(1) 115JB 92CA 92CA(3) 92CA(3A) -- Chen-Trib -- M/s. Saint Gobain India Pvt. Ltd. v. The DCIT, NCC-8(1), Chennai, The DCIT, NCC-8(1), Chennai v. M/s. Saint Gobain India Pvt. Ltd. Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 1505 & 1672/Chny/20242026 TaxPub(DT) 3192 (Chen-Trib) 09-Jun-2026 -- Section : 147/143(3) 143(2) 148 68 144B 142(1) 151 151A -- Gau-Trib -- Assam Valley Finance & Investment Pvt. Ltd. v. DCIT, Circle 1, Guwahati Assessee Appeal AllowedITA No. 75/GTY/20252026 TaxPub(DT) 3187 (Gau-Trib) 09-Jun-2026 -- Section : 143(3) 144C(13) 144C(5) 144(13) 153 1440 144C(15) 92CA(3) -- Del-Trib -- Corteva Agriscience Seeds Pvt. Ltd. v. ACIT, Circle-19(1), New Delhi Assessee Appeal AllowedITA No. 2575/DEL/20222026 TaxPub(DT) 3183 (Del-Trib) 09-Jun-2026 -- Section : 263 36(1)(vii) 17(2) 115JB 143(2) 142(1) 143(3) 144B 14A 139(1) 148 263(1) 80H -- Chen-Trib -- M/s. City Union Bank v. PCIT, Madurai Assessee Appeal AllowedITA No. 1126/Chny/20242026 TaxPub(DT) 3178 (Chen-Trib) 09-Jun-2026 -- Section : 143(2) 143(3) 68 133(6) -- Kol-Trib -- DCIT, Central Circle 4(3), Kolkata v. Arun Engineering Udyog Private Limited Revenue Appeal DismissedITA No. 1955/KOL/20252026 TaxPub(DT) 3165 (Kol-Trib) 09-Jun-2026 -- Section : 68 143(2) 133(6) -- Gau-Trib -- Asst. Commissioner of Income Tax, Circle-1, Guwahati v. SRKM Steel (P) Ltd. Revenue Appeal DismissedITA No. 168/GTY/20202026 TaxPub(DT) 3163 (Gau-Trib) 09-Jun-2026 -- Section : 143(3) 143(2) 139(1) 143(1) 119 142 -- Kol-Trib -- Anita Basak C/o S.N. Ghosh & Associates v. ITO, Ward 30(2), Kolkata Assessee Appeal AllowedITA No. 2173/KOL/20252026 TaxPub(DT) 3162 (Kol-Trib) 09-Jun-2026 -- Section : 143(3) 143(3A) 92 271(1)(c) 92CA(1) 92CA(3) 92D -- Del-Trib -- Cinepolis India Pvt. Ltd. v. Additional/Joint/Deputy/Assistant Deputy Commissioner of Income Tax, Income Tax Officer, National E-Assessment Centre, Delhi Assessee Appeal AllowedITA No. 829/Del/20212026 TaxPub(DT) 3138 (Del-Trib) 09-Jun-2026 -- Section : 250 143(3) 139(1) 148 148A(b) 148A(d) 142(1) 147 144B 68 151(ii) 151(2) 151(1) -- Del-Trib -- ACIT, Circle 28(1), New Delhi v. M/s. Munjal Holdings Revenue Appeal DismissedITA No. 5834/Del/20242026 TaxPub(DT) 954 (Del-Trib) 09-Jun-2026 -- Section : 250 143(3) 143(2) 142(1) 68 153C 131 133(6) 133A 132(4) 69C 147 151 -- Del-Trib -- Passion Realtech Pvt. Ltd. v. Asstt. Commissioner of Income Tax, Faridabad Assessee Appeal Partly AllowedITA No. 1248/Del/20252026 TaxPub(DT) 931 (Del-Trib) 09-Jun-2026 -- Section : 153C 143(3) 69C -- Del-Trib -- Sh. Kapil Raj Anand v. DCIT, Central Circle-30, New Delhi Assessee Appeal Partly AllowedITA Nos. 873 & 877/Del/20252026 TaxPub(DT) 848 (Del-Trib) 09-Jun-2026 -- Section : 143(3) 144C(13) 144B 144C(5) 92 92B 270A (6) 92A 92CA(3) -- Mum-Trib -- Corporate Worldwide Stay LLP v. Assessment Unit, Income-tax Department/Asst. Commissioner of Income-tax, Circle-20(1), Mumbai Assessee Appeal AllowedI.T.A. No. 5940/Mum/20242026 TaxPub(DT) 841 (Mum-Trib) 08-Jun-2026 -- Section 66E Section 74(5) Section 74(1) Section 15 Section 9 Section 73 Section 7(1) Section 47 Section 2(15) Section 13 Section 5 Section 7(1)(c) Section 7(1A) Section 2(11) Section 7(4) Section 13(3) Section 20 Section 50 Section 66E(e) Section 38 Section 7) Section 25 Section 12 Section 65B Section 67 Section 41 Section 6(e) Rule 3 Rule 2 Rule 142(1A) Rule 30... 2026 TaxPub(GST) 1090 (Bom-HC) Tata Sons (P.) Ltd. v. Union of India , Bom-HCWrit Petition No. 4914 of 2022, Interim Application (L) No. 17868 of 2023 08-Jun-2026 -- Section 16 Section 16(4) Section 16(5) Section 39 Section 118... 2026 TaxPub(GST) 1089 (Karn-HC) ABE Security Mechanics (P.) Ltd. v. Superintendent of Central Tax , Karn-HCWrit Petition No. 6841 of 2026 (T-Res) 08-Jun-2026 -- ... 2026 TaxPub(GST) 1088 (SC) Sriba Nirman Company v. Commissioner (Appeals), Guntur, Central Tax & Customs , SCCurative Petition (C) No. 129 of 2026, Review Petition (C) No. 3151 of 2025, SLP (C) No.14270 of 2025 08-Jun-2026 -- Section 83... 2026 TaxPub(GST) 1087 (Del-HC) Gujral Sons v. Union of India , Del-HCW.P. (C) No. 4374 of 2026 08-Jun-2026 -- ... 2026 TaxPub(GST) 1086 (Cal-HC) Celebration Blenders & Distilleres (P.) Ltd. v. Assistant Commissioner of CGST & CX , Cal-HCWPA No. 6667 of 2026 08-Jun-2026 -- ... 2026 TaxPub(GST) 1085 (AP-HC) Avika Steel Mart v. Union of India , AP-HCWrit Petition No. 9510 of 2026 08-Jun-2026 -- ... 2026 TaxPub(GST) 1084 (Bom-HC) Delta Gencons India (P.) Ltd. v. Assistant Commissioner, CGST, Pune , Bom-HCWrit Petition No. 16386 of 2025 08-Jun-2026 -- Section 9 Section 2... 2026 TaxPub(GST) 1083 (Chhattisgarh-HC) State of Chhattisgarh v. D.A. Enterprises , Chhattisgarh-HCWA No. 159 of 2023 08-Jun-2026 -- Section 122 Section 16... 2026 TaxPub(GST) 1082 (Mad-HC) PVR Enterprises v. Deputy Commissioner (ST) , Mad-HCWP No. 10192 of 2026, WMP Nos. 11027 & 11024 of 2026 08-Jun-2026 -- Section 66B Section 73 Section 75 Section 73(1) Section 73(2) Section 78 Section 11A Section 93 Section 11-A Section 72-A Rule 46... 2026 TaxPub(GST) 1081 (Gau-HC) Frontier Construction Company v. Union of India , Gau-HCW.P. (C) No. 1136 of 2024 08-Jun-2026 -- Section 67 Section 132... 2026 TaxPub(GST) 1080 (Gau-HC) MS Mcleod Russel India Ltd. v. State of Assam , Gau-HCWP (C) No. 7403 of 2025 08-Jun-2026 -- Section 107 Section 107(4) Section 35... 2026 TaxPub(GST) 1079 (Guj-HC) Marvin Enterprise v. State of Gujarat , Guj-HCR/Special Civil Application No. 4869 of 2026 08-Jun-2026 -- Section 16(2)(c) Section 107(1)... 2026 TaxPub(GST) 1078 (Tel-HC) Inam Impex (P.) Ltd. v. Assistant Commissioner (ST) , Tel-HCWrit Petition No. 9234 of 2026 08-Jun-2026 -- Section 74 Section 29(2)(a) Section 107 Section 75(4)... 2026 TaxPub(GST) 1077 (Cal-HC) Laxmidhan Stores v. State of West Bengal , Cal-HCWPA 22932 of 2024 08-Jun-2026 -- Section 16(2)(c) Section 16(4) Section 169... 2026 TaxPub(GST) 1076 (Ker-HC) Latheesh Valangi v. Deputy Commissioner , Ker-HCRP No. 257 of 2026 08-Jun-2026 -- Section 73 Rule 54(4)... 2026 TaxPub(GST) 1075 (Mad-HC) Jaya Roadways v. Commissioner of Commercial Taxes , Mad-HCW.P. (MD) No. 9134 of 2026, W.M.P. (MD) No. 7318 of 2026 08-Jun-2026 -- Section 6(2)(b) Section 67 Section 70... 2026 TaxPub(GST) 1073 (Bom-HC) B. B. Metal v. Joint Commissioner of State Tax , Bom-HCWrit Petition No. 16373 of 2025 08-Jun-2026 -- Section 54 Section 56 Section 115 Section 107(6) Rule 89... 2026 TaxPub(GST) 1072 (Ori-HC) Aelite Logistics & Marketing (P.) Ltd. v. Chief Commissioner of CT & GST , Ori-HCW.P. (C) No. 27947 of 2025 08-Jun-2026 -- Section 74 Section 79(1)(c)... 2026 TaxPub(GST) 1071 (Karn-HC) Acruti Design Services v. Office of the Deputy Commissioner of Commercial Taxes , Karn-HCWrit Petition No. 7854 of 2026 (T-Res) 08-Jun-2026 -- Section 5 Section 73 Section 2(97) Section 44(1) Section 73(3) Section 73(4) Section 2(106) Section 74(3) Section 128... 2026 TaxPub(GST) 1070 (AP-HC) Deccan Veneers (P.) Ltd. v. Assistant Commissioner of ST , AP-HCWrit Petition No. 8837 of 2024 08-Jun-2026 -- Section 74 Section 20 Section 74(9)... 2026 TaxPub(GST) 1069 (Tel-HC) Cargomen Logistics India (P.) Ltd. v. Additional Commissioner of Central Tax , Tel-HCWrit Petition No. 4806 of 2026 08-Jun-2026 -- Section 13(2) Section 73/74 Section 74 Section 73(1) Section 13(13) Section 13(3)(a) Section 3-E(1) Section 12-A Section 21 Section 4(1) Section 158-BA(2) Section 113 Section 29(2) Section 115 Section 171(6) Section 2(6) Section 8 Rule 6(3) Rule 4(a) Rule 6A Rule 3... 2026 TaxPub(GST) 1068 (Karn-HC) Bioneeds India (P.) Ltd. v. Commissioner of Central Tax, Central Excise & Service Tax, Bengaluru , Karn-HCWrit Petition No. 26611 of 2023 & 21677 of 2024(T-Res) 08-Jun-2026 -- Section 29(2)(e)... 2026 TaxPub(GST) 1067 (Karn-HC) King Enterprises v. Commissioner of Commercial Taxes , Karn-HCWrit Petition No. 101468 of 2026 (T-Res) 08-Jun-2026 -- Section 171... 2026 TaxPub(GST) 1066 (GSTAT- New Del) DG Anti Profiteering, Director General of Anti-Profiteering, DGAP v. Samsung India Electronics (P.) Ltd. , GSTAT- New DelNAPA/38/PB/2025 08-Jun-2026 -- Section No1 Section 73(2) Section 73(9) Section 168A Section 73(10) Section 44 Rule 80... 2026 TaxPub(GST) 1065 (Mad-HC) City Enterprises v. Deputy State Tax Officer-1 , Mad-HCWP No. 462 of 2026, WMP Nos. 566 & 568 of 2026 08-Jun-2026 -- Section 74 Section 73 Section 74A Section 73(10)... 2026 TaxPub(GST) 1064 (Bom-HC) Shivhare Retail (P.) Ltd. v. Commissioner, CGST & Central Excise, Nagpur , Bom-HCCivil Application No. 889 of 2026, Writ Petition No. 2981 of 2026 08-Jun-2026 -- Section 65(3)... 2026 TaxPub(GST) 1063 (Karn-HC) Pathways Marketing & Consulting Group v. Assistant Commissioner of Commercial Tax , Karn-HCWP No. 9621 of 2026 (T-Res) 08-Jun-2026 -- Section 75(4) Section 74 Section 33A... 2026 TaxPub(GST) 1062 (Guj-HC) Komal Jayeshbhai Hemavat v. State Tax Officer , Guj-HCR/Special Civil Application No. 6209 of 2024 08-Jun-2026 -- Section 125 Section 47 Section 44(1) Section 47(2) Section 128 Section 39 Rule 80... 2026 TaxPub(GST) 1061 (Mad-HC) Kalanther Madeena Textiles v. Deputy Commissioner (CT) , Mad-HCWP No. 9806 of 2025, WMP. No. 10996 of 2025 08-Jun-2026 -- Section 6 Section 6(2)(b) Section 70 Rule 142... 2026 TaxPub(GST) 1060 (HP-HC) H.M. Steels Ltd. v. Joint Commissioner, State Taxes & Excise , HP-HCCWP No. 6800 of 2024 08-Jun-2026 -- Section 16 Section 112... 2026 TaxPub(GST) 1057 (MP-HC) A.I.B. Fabrication & Electricals Work v. Union of India , MP-HCWrit Petition No. 9087 of 2026 08-Jun-2026 -- Section 16 Section 16(2) Section 16(2)(c) Section 8 Section 9 Section 9(2) Section 28 Section 48 Section 48(5) Section 40A Section 19 Section 50 Section 9(2)(g) Section 3 Section 35 Section 70(2) Section 9(1) Section (2) Section 73 Section 37 Section 39 Section 49 Section 37) Section 38 Section 50) Section 31 Section 34 Section 74 Section 46 Section 22(4-A) Section 46(1)(c) Section 43 Section 17(5) Section 16(2)(C) Rule 36 Rule 36(4) Rule 10 Rule 54 Rule 60... 2026 TaxPub(GST) 1056 (Karn-HC) Instakart Services (P.) Ltd. v. Union of India , Karn-HCWrit Petition No. 4917 of 2021 (T-Res) 08-Jun-2026 -- ... 2026 TaxPub(GST) 982 (Ker-HC) Ghv India (P.) Ltd. v. Joint Commissioner (Intelligence & Enforcement) , Ker-HCWP (C) No. 672 of 2026 08-Jun-2026 -- Section 107 Section 2(c)... 2026 TaxPub(GST) 981 (Ker-HC) Poomuttath Venugopal Vinod v. Assistant Commissioner , Ker-HCWP (C) No. 7609 of 2026 08-Jun-2026 -- Section 74 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 980 (Ori-HC) Prabir Kumar Rout v. Commissioner of CT & GST , Ori-HCW.P.(C) No. 16090 of 2025 08-Jun-2026 -- Section 73 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 979 (Ori-HC) Prabhu Dayal Mohanlal (P.) Ltd. v. Chief Commissioner of CT & GST , Ori-HCW.P. (C) No. 14775 of 2025 08-Jun-2026 -- Section 63 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 977 (Ori-HC) Manoj Kumar Moharana v. Joint Commissioner of State Tax , Ori-HCW.P.(C) No. 16065 of 2025 08-Jun-2026 -- Rule 86A Rule 86A(3)... 2026 TaxPub(GST) 976 (Karn-HC) Jupiter Ventures v. Assistant Commissioner of Central Tax , Karn-HCWrit Petition No. 3353 of 2026 (T-Res) 08-Jun-2026 -- Section 74 Section 73 Section 74A Section 73(10)... 2026 TaxPub(GST) 975 (Bom-HC) Kohli Road Lines v. Joint Commissioner, CGST & C.Ex. Audit, Nagpur , Bom-HCWrit Petition No. 1935 of 2026 08-Jun-2026 -- Section 73(9)... 2026 TaxPub(GST) 974 (Karn-HC) Hotel Royal Suits v. State of Karnataka , Karn-HCWrit Petition No. 6543 of 2026 (T-Res) 08-Jun-2026 -- Section 25 Rule 21... 2026 TaxPub(GST) 973 (MP-HC) Islam & Brother v. State of Madhya Pradesh , MP-HCWrit Petition No. 48339 of 2025 08-Jun-2026 -- Section 49 Section 73 Section 29 Section 83 Rule 86-A Rule 86A Rule 86A(1)... 2026 TaxPub(GST) 972 (P&H-HC) Dwarkadhish Metals v. Union of India , P&H-HCCWP-37814-2025 (O & M) 08-Jun-2026 -- Rule 133(3)(b)... 2026 TaxPub(GST) 971 (GSTAT- New Del) DG Anti Profiteering, Director General of Anti-Profiteering, DGAP v. Duville Estates (P.) Ltd. , GSTAT- New DelNAPA/132/PB/2025 08-Jun-2026 -- ... 2026 TaxPub(GST) 970 (Mad-HC) Ezhumalaiyan Construction v. State Tax Officer, Inspection -1 , Mad-HCWP Nos. 7024 & 7032 of 2026, WMP Nos. 7654, 7655, 7660 & 7662 of 2026 08-Jun-2026 -- Section 73(1) Section 75 Section 52 Section 74 Section 122 Section 124 Section 127 Section 130 Section 50 Section 2 Rule 142 Rule 26... 2026 TaxPub(GST) 969 (Gau-HC) Arnab Kumar v. State of Assam , Gau-HCWP(C) No. 6904 of 2025 08-Jun-2026 -- Section 73 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 944 (Ori-HC) Flyworld Com. v. Joint Commissioner of State Tax (Appeal) , Ori-HCW.P. (C) No. 2207 of 2025 08-Jun-2026 -- Section 73 Section 50 Section 12 Section 73(1) Section 73(10) Section 16(2) Section 41 Section 39... 2026 TaxPub(GST) 943 (Del-HC) ITD ITD CEM JV v. Superintendent, Central Tax (Delhi West) , Del-HCW.P. (C) No. 2134 of 2026, CM Appl. Nos. 10382 & 10383 of 2026 (Exemption) 08-Jun-2026 -- Section 16(4) Section 39... 2026 TaxPub(GST) 942 (Mad-HC) Rajagopal & Co. v. Assistant Commissioner GST & Central Excise , Mad-HCW.P.(MD) No. 2651 of 2026, W.M.P.(MD) Nos. 2240 & 2241 of 2026 08-Jun-2026 -- Section 73 Section 112 Section 107 Section 108 Rule 123... 2026 TaxPub(GST) 939 (Ori-HC) Jishu Krishna Patra v. Joint Commissioner of State Tax (Appeal) , Ori-HCW.P.(C) No. 15692 of 2025 08-Jun-2026 -- Section : 250 68 143(1)(a) 148 148A(b) 148A(d) 139(1) 149 151 149(1)(b) 147 148/A(d) -- Del-Trib -- Mittal Homes Pvt. Ltd. v. Income Tax Officer Ward 17(1), Delhi Assessee Appeal AllowedITA No. 2328/Del/20252026 TaxPub(DT) 1372 (Del-Trib) 08-Jun-2026 -- Section : 5 33(4) 250(4) -- Raipur Bench -- M/s. Sardar Fancy Stores v. The Income Tax Officer-1, Ranjandgaon (C.G.) Assessee Appeal AllowedITA No. 770/RPR/20252026 TaxPub(DT) 1362 (Raipur Bench) 08-Jun-2026 -- Section : 250 143(1) 40(b) 154 -- Ind-Trib -- Punyashila Automobiles v. ITO-2, Itarsi Appeal AllowedITA No. 476/Ind/20252026 TaxPub(DT) 1359 (Ind-Trib) 08-Jun-2026 -- Section : 147 144B 250 143(2) 145 194A 37(1) 148 139(1) 142(1) 194C 69B 145A 151 44AD- -- Hyd-Trib -- Sanghi Textiles Private Limited v. Income Tax Officer, Ward-3(1), Hyderabad Assessee Appeal AllowedITA No. 1311/Hyd/20252026 TaxPub(DT) 1358 (Hyd-Trib) 08-Jun-2026 -- Section : 250 246A 143(3) 154 -- Bang-Trib -- M/s. Bhuwalka Pipes Pvt. Ltd. v. DCIT, Circle 2(1)(1), Bengaluru Assessee Appeal Partly AllowedITA No. 1739/Bang/20252026 TaxPub(DT) 1355 (Bang-Trib) 08-Jun-2026 -- Section : 147 150(1) 153(6) 150(2) 153A 143(3) 132 32 148 147/148 133A 149 251 144 245 -- Del-Trib -- Best Bull Stock Trading Pvt. Ltd. v. ACIT Central Circle - 18, Delhi Assessee Appeal AllowedITA Nos. 2953 & 2954/Del/20242026 TaxPub(DT) 1354 (Del-Trib) 08-Jun-2026 -- Section : 250 147 68 148 151A 131(1A) 148A 250(6) 251(1)(a) 251(2) -- Raipur Bench -- Ashok Sharma v. Deputy Commissioner of Income Tax-1(1), Bhilai Assessee Appeal AllowedITA Nos. 660 & 661/RPR/20252026 TaxPub(DT) 1349 (Raipur Bench) 08-Jun-2026 -- Section : 143(3) 153D 281B 132 133A 132(4) 282 65A 119 158BG 153-A 153-B 144-BA 153A 1 -- Del-Trib -- Avtar Singh Kochar v. DCIT, Central Circle-25, Delhi & ACIT, Central Circle-25, Delhi v. Avtar Singh Kochar Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 2909 & 4438/Del/20252026 TaxPub(DT) 1345 (Del-Trib) 08-Jun-2026 -- Section : 143(3) 147 143(1) -- Mum-Trib -- M. Shashikant & Co. v. Income Tax Officer, Ward 23(2)(1), Mumbai Assessee Appeal AllowedITA No. 6599/Mum/20252026 TaxPub(DT) 1344 (Mum-Trib) 08-Jun-2026 -- Section : 250 11 139(4) 143(1) 154 143(1)(a) 12A(b) -- Ahd-Trib -- Parantap Charitable Trust v. Income Tax Officer Ward - Exemption, Vadodara Assessee Appeal AllowedI.T.A. No. 1697/Ahd/20252026 TaxPub(DT) 1343 (Ahd-Trib) 08-Jun-2026 -- Section : 147 50C 143(3) 23 25 24 48 50C(1) -- Mum-Trib -- Material Research Instruments v. ACIT -Circle 16(2), Mumbai Assessee Appeal Partly AllowedITA No. 4084/Mum/20252026 TaxPub(DT) 1340 (Mum-Trib)