Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 16-Dec-2025 -- Section : 143(1) 264 10(10AA) -- Del-Trib -- Neelam Gupta v. Addl//JCIT(A)-2, Income Tax OfficeITA No. 81/Del/20252025 TaxPub(DT) 8756 (Del-Trib) 16-Dec-2025 -- Section : 143(1) 10 10(10AA) -- Agra-Trib -- Mr. Sharad Shukla v. ITO Appeal AllowedITA No. 108/Agr/20242025 TaxPub(DT) 8755 (Agra-Trib) 16-Dec-2025 -- Section : 250 10(10AA) -- Jp-Trib -- Devendra Kumar Gupta v. CIT(Appeals) Assessee Appeal AllowedMA No. 49/JP/2023 (Arising out of ITA No. 17/JP/2023)2025 TaxPub(DT) 8754 (Jp-Trib) 16-Dec-2025 -- Section : 143(1) 10(10AA) 154 -- Jp-Trib -- Govind Chhatwani v. CIT(Appeals) Assessee Appeal AllowedITA No. 385/JP/20232025 TaxPub(DT) 8753 (Jp-Trib) 16-Dec-2025 -- Section : 143(1) 10(10)AA -- Jp-Trib -- Sujata Gupta v. ITO Appeal AllowedITA No. 915/JPR/20252025 TaxPub(DT) 8752 (Jp-Trib) 16-Dec-2025 -- Section : 143(1) 10(10)AA -- Jp-Trib -- OM Prakash Khandelwal v. ITO Appeal AllowedITA No. 887/JPR/20252025 TaxPub(DT) 8751 (Jp-Trib) 16-Dec-2025 -- Section : 143(1) 10(10AA) 10(10AA)- -- Del-Trib -- Ashok Arora v. ITO Assessee Appeal AllowedITA No. 2942/Del/20252025 TaxPub(DT) 8750 (Del-Trib) 16-Dec-2025 -- Section : 154 254 10(10AA) -- Jp-Trib -- Shri Mangla Ram Nimbark v. ITO Assessee Appeal AllowedITA No. 542/JPR/20232025 TaxPub(DT) 8749 (Jp-Trib) 16-Dec-2025 -- Section : 154 10(10AA) 143(1) 5 131(2) 10(10) 154(3) 250(6) 250(1) -- Chd-Trib -- Shri Satish Kumar Thakur v. ITO Appeal AllowedITA No. 211/CHD/20232025 TaxPub(DT) 8748 (Chd-Trib) 16-Dec-2025 -- Section : 143(1) 10(10AA) -- Jp-Trib -- Ram Charan Gupta v. ITO Assessee Appeal AllowedITA No. 408/JPR/20222025 TaxPub(DT) 8747 (Jp-Trib) 16-Dec-2025 -- Section : 115BBI 12A 11(2)(13) 143(1) 11(3)(c) 12AA 10 10(23C) 139 12AB 12AA] (2) 113 1 -- Del-Trib -- Foundation For Universal Responsibility of His Holiness The Dalai Lama v. ITO(E) Assessee Appeal AllowedI.T.A. No. 1798/Del/20252025 TaxPub(DT) 8349 (Del-Trib) 16-Dec-2025 -- Section : 131 65B 56(2)(vii) -- Chen-Trib -- Janarthanan Gajalakshmi v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 1968/Chny/20252025 TaxPub(DT) 8348 (Chen-Trib) 16-Dec-2025 -- Section : 153C 1530 69 132 132(4) 69B 65B -- Mum-Trib -- Akhraj Pukhraj Chopra & Anr. v. DCIT Assessee Appeal AllowedITA Nos. 5553 to 5555 & 5557/Mum/20252025 TaxPub(DT) 8347 (Mum-Trib) 16-Dec-2025 -- Section : 143(3) 144C(13) 144B 143(1) 43B 274 270A 143(2) 143(1)(a) 92CA(1) 92CA(3) 211(3 -- Hyd-Trib -- HighRadius Tecnologies (P) Ltd. v. DCIT Assessee Appeal AllowedI.T.A. No. 436/Hyd/20242025 TaxPub(DT) 8346 (Hyd-Trib) 16-Dec-2025 -- Section : 263 143(3) 132 153A 43CA 153D 43CA(1) 285BA 132A 144A 153C 142(1) 54 43CA(3) -- Pune-Trib -- Tapadia Constructions Ltd. v. PCIT Assessee Appeal AllowedITA No. 650/PUN/20242025 TaxPub(DT) 8338 (Pune-Trib) 16-Dec-2025 -- Section : 153A 68 153D 152A (1) 153B 153C -- Del-Trib -- Jitender Kumar Garg v. DCIT Assessee Appeal Partly AllowedITA Nos. 6156, 6126, 6127, 6134, 6148 & 6153/DEL/20242025 TaxPub(DT) 8331 (Del-Trib) 16-Dec-2025 -- Section : 153A 143(3) 14A 11 167 12A 167B 37 153D -- Del-Trib -- FIITJEE Ltd. v. ACITITAs No. 333 & 334/Del/20212025 TaxPub(DT) 7934 (Del-Trib) 16-Dec-2025 -- Section : 250 143(3) 147 69A 40A(2) 37 -- Dehradun-Trib -- Ritu Singhal v. DCIT/ACIT Assessee Appeal AllowedITA No. 47/DDN/20252025 TaxPub(DT) 7933 (Dehradun-Trib) 16-Dec-2025 -- Section : 147 144 144B 271(1)(b) 148 147/144 69A 234A 142(1) 221(1) 148(1) 143(1) 282 -- Dehradun-Trib -- Akhilesh Singhal v. ITO Assessee Appeal AllowedITA Nos. 64, 78 & 79/DDN/20242025 TaxPub(DT) 7932 (Dehradun-Trib) 16-Dec-2025 -- Section : 153A 143(3) 132 127 139 143(2) 142(1) 69A 115BBE 69C 142(2) 142(3) 134(2) 139 -- Del-Trib -- Ritu Jain & Ors. v. JCIT Assessee Appeal AllowedITA Nos. 4038, 4042-4043/Del/20252025 TaxPub(DT) 7931 (Del-Trib) 16-Dec-2025 -- Section : 12A 12AB 36A 33 2(15) 12AA 12AB(4) 12A(1)(ac) 12AB(1)(b) 80G -- Pune-Trib -- Arham Foundation v. CIT(E) Assessee Appeal AllowedITA Nos. 1584 & 1585/PUN/20252025 TaxPub(DT) 7930 (Pune-Trib) 16-Dec-2025 -- Section : 10(38) 131 68 -- Mum-Trib -- Suresh Maheshwari v. DCIT Appeal AllowedITA No. 3370/Mum/20252025 TaxPub(DT) 7929 (Mum-Trib) 16-Dec-2025 -- Section : 250 147 68 148 153C 115BBE 270A 210 234A 48 15BBE 147/151 2(40) 151(2) 143(3 -- Ahd-Trib -- Kalpanaben Vadilal Shah v. ITO Assessee Appeal AllowedI.T.A. No. 928/Ahd/20252025 TaxPub(DT) 7928 (Ahd-Trib) 16-Dec-2025 -- Section : 194C 201(1)/201 I94C 191C 194J -- Agra-Trib -- Gram Vikas Kalyan Sansthan v. ITO Assessee Appeal Partly AllowedITA No. 30/AGR/20162025 TaxPub(DT) 7842 (Agra-Trib) 16-Dec-2025 -- Section : 250(6) 143(3) 143(1) 143(2) 142(1) 17 28(iv) 2(24) 45 2(24)(vi) 28(ii)(e) 2(14) -- Del-Trib -- Milan Saini v. DCIT Assessee Appeal AllowedITA No. 2335/Del/20182025 TaxPub(DT) 7840 (Del-Trib) 16-Dec-2025 -- Section : 250 115BAB 143(1) 143(1)(8) 143(1)(b) 139(1) 143(1)(a) -- Ahd-Trib -- GFCL EV Products Ltd. v. ACIT Assessee Appeal AllowedITA No. 1759/Ahd/20242025 TaxPub(DT) 7838 (Ahd-Trib) 16-Dec-2025 -- Section : 263 32 80G 135 143(3) 144B 37(1) 32(1) 263namely -- Ahd-Trib -- GMM Pfaulder Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 839/Ahd/20252025 TaxPub(DT) 7837 (Ahd-Trib) 16-Dec-2025 -- Section : 144(3) 68 143(2) 142(1) -- Del-Trib -- ACIT v. KDP Infrastructure (P) Ltd. Revenue Appeal AllowedITA No. 2177/DEL/20242025 TaxPub(DT) 7836 (Del-Trib) 16-Dec-2025 -- Section : 153C 143(3) 153A) 153C(1) 132 139 148 151 132A 153A(1) 153-C 153(c)(1)] -- Del-Trib -- DCIT v. Ashwani Kumar Gupta Revenue Appeal DismissedITA Nos. 3019-3020/DEL/20252025 TaxPub(DT) 7835 (Del-Trib) 16-Dec-2025 -- Section : 144 147 148 44AD 50C 54 46A -- Del-Trib -- Kavya Saurabh Rastogi v. ITO Assessee Appeal DismissedITA No. 3773/DEL/20242025 TaxPub(DT) 7834 (Del-Trib) 16-Dec-2025 -- Section : 143(3) 11 13(2)(e) 12A 80 143(2) 142(1) -- Del-Trib -- ACIT(E) v. Harpyari Devi Welfare Society Revenue Appeal DismissedITA No. 4361/Del/20242025 TaxPub(DT) 7833 (Del-Trib) 16-Dec-2025 -- Section : 132(4) 69A 131 148 119 132(4A) 34 153C 143(3) 144C(13) 254 144C(5) 151A O1466 -- Mum-Trib -- Estate Investment Co. (P) Ltd. v. DCIT Assessee Appeal Allowed Revenue Appeal DismissedITA No. 3012/Mum/2025 & Ors.2025 TaxPub(DT) 7769 (Mum-Trib) 16-Dec-2025 -- Section : 32(1) 170 170(1) 47(xiii) 47(xiiib) 2(42C) 25(4) 43(6)(c) 44 -- Chd-Trib -- DCIT v. Glaxosmithkline Consumer (P) Ltd. Revenue Appeal DismissedITA No. 121/CHD/20232025 TaxPub(DT) 7768 (Chd-Trib) 16-Dec-2025 -- Section : 153C/153B 143(3) 143(2) 131 132(4) 1530 132(1) -- Del-Trib -- Stercon Energy (P) Ltd. v. Asstt. CIT Assessee Appeal AllowedITA Nos. 5796 to 5798/Del/20242025 TaxPub(DT) 7767 (Del-Trib) 16-Dec-2025 -- Section : 143(3) 40 133(6) 40A(2)(b) 40(b) -- Ahd-Trib -- Base Metal Chemicals v. ACIT Assessee Appeal Partly AllowedITA No. 361/Ahd/20252025 TaxPub(DT) 7766 (Ahd-Trib) 16-Dec-2025 -- Section : 250 143(3) 69A 115BBE 143(2) 143(1) 68 -- Gau-Trib -- Subhash Chand Choraria v. ACIT Assessee Appeal AllowedI.T.A. No. 63/GTY/20242025 TaxPub(DT) 7765 (Gau-Trib) 16-Dec-2025 -- Section : 250 36(4)(vii) 143(2) 142(1) 143(3) 144B -- Mum-Trib -- DCIT v. Bajaj Auto Ltd. Revenue Appeal Partly AllowedITA No. 3623/Mum/20252025 TaxPub(DT) 7764 (Mum-Trib) 16-Dec-2025 -- Section : 250 131 132 68 10(34) 14A 115JB 11538 143-3) 69 143(3) 143(2) 153A 8D 41A -- Mum-Trib -- DCIT v. Juicy International (P) Ltd. Revenue Appeal DismissedITA No. 4388/MUM/20242025 TaxPub(DT) 7763 (Mum-Trib) 16-Dec-2025 -- Section : 143(3) 147 14392) 14393) 148 55A 133(6) 131 131(1) 50C 154 -- Ahd-Trib -- Harshadkumar Hargovandas Patel v. ITO Assessee Appeal AllowedI.T.A. Nos. 124 & 125/Ahd/20232025 TaxPub(DT) 7757 (Ahd-Trib) 16-Dec-2025 -- Section : 153C 132 69 69A 65B 153D 131 250 139(4) 133A 143(2) 1530 143(3) 153A 69C 68 -- Del-Trib -- Raghav Kumar v. ACIT Assessee Appeal AllowedITA Nos. 3214 & 3215/DEL/20252025 TaxPub(DT) 7756 (Del-Trib) 16-Dec-2025 -- Section : 153A 153B 153D 143(3) (1) 153C -- Del-Trib -- ACIT v. Deepa Talwar Assessee Appeal Allowed Revenue Appeal DismissedITA No. 5518/Del/2024, CO No. 62/Del/20252025 TaxPub(DT) 7754 (Del-Trib) 16-Dec-2025 -- Section : 144 80C 131 68 18 69 132 115BE -- Del-Trib -- ITO v. Mohd. Rizwan Revenue Appeal DismissedITA No. 3535/DEL/20252025 TaxPub(DT) 7753 (Del-Trib) 16-Dec-2025 -- Section : 143(3) 144C(13) 144B 144C(5) 143(2) 92CA(3) 144C(1) 115JAA 234A 234B 234C 270A -- Del-Trib -- Assimilate Solutions India (P) Ltd. v. DCIT/ACIT Assessee Appeal Partly AllowedITA No. 5357/DEL/20242025 TaxPub(DT) 7752 (Del-Trib) 16-Dec-2025 -- Section : 250 153C 143(2) 69A 132 132A 153A 153D 145 147 143(3) (3) 153/143(3) 153A(1) -- Del-Trib -- DCIT v. Key Events Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 2699, 2740 & 2700/Del/2023, C.O. No. 162 & 163/Del/20232025 TaxPub(DT) 7750 (Del-Trib) 16-Dec-2025 -- Section : 250 144 68 115BBE 1158BE 206C(1) 139(1) 142(1) 44AB 44AD 145(3) -- Asr-Trib -- Raj Kumar & Co. v. ITO Assessee Appeal Partly AllowedI.T.A. No. 641/Asr/20242025 TaxPub(DT) 7749 (Asr-Trib) 16-Dec-2025 -- Section : 263 147 144C 12 148(2) 143(1) 143(3) 139 142 133(6) 151 263? 143(2) 148A 148 -- Ahd-Trib -- Arpanbhai Virambhai Desai v. ITO Assessee Appeal AllowedITA Nos. 338, 339, 758 & 759/Ahd/20242025 TaxPub(DT) 7747 (Ahd-Trib) 16-Dec-2025 -- Section : 143(3) 144C(13) 144B 144C(5) 153 41 37 92D 92C(3) 92C(1) 92CA(1) 92CA(3) 144C( -- Mum-Trib -- Michael Page International Recruitment (P) Ltd. v. Dy. CIT Assessee Appeal Partly AllowedITA No. 6748/MUM/20242025 TaxPub(DT) 7744 (Mum-Trib) 16-Dec-2025 -- Section : 10(10AA) 139(1) 10(13A) 10(10A) 143(1) 154 250 253(1) 253(3) -- Chd-Trib -- Vimal Kumar Attrey v. ITO Assessee Appeal AllowedITA No. 1089/CHD/20242025 TaxPub(DT) 7697 (Chd-Trib) 16-Dec-2025 -- Section : 147 144B 143 148 69A -- Chd-Trib -- Madan Lal v. ITO Assessee Appeal AllowedITA No. 190/CHD/20242025 TaxPub(DT) 7696 (Chd-Trib) 16-Dec-2025 -- Section : 250 144/147 271(1)(c) 194J 148 139 147 -- Pat-Trib -- Anil Kumar v. ITO Assessee Appeal AllowedI.T.A. Nos. 261 & 262/PAT/20252025 TaxPub(DT) 7695 (Pat-Trib) 16-Dec-2025 -- Section : 250 143(3) 143(2) 133(6) 142(1) -- Pat-Trib -- Sriram Enterprises v. ACIT Assessee Appeal AllowedI.T.A. No. 607/PAT/20242025 TaxPub(DT) 7694 (Pat-Trib) 16-Dec-2025 -- Section : 200(3) 234E 200A 250 200A(1) 200A(I) 271H 200A(1)(c) 243E 220(2) 154 271H(3) 2 -- Ind-Trib -- Supreme Transport Co. v. ITO Appeal AllowedITA No. 914 & 917/Ind/20242025 TaxPub(DT) 7693 (Ind-Trib) 16-Dec-2025 -- Section : 263 147 147of 148 56(2) 142(1) 50C 50C(1) 43CA 144B 143(3) 50C(2) 142A 143(1) -- Agra-Trib -- Mamta Agarwal & Anr. v. PCIT Assessee Appeal AllowedITA Nos. 204 & 205/Agr/20252025 TaxPub(DT) 7692 (Agra-Trib) 16-Dec-2025 -- Section : 12AB 12AA 12A/12AB 12A(1) -- Agra-Trib -- Roger Foundation v. CIT(E) Assessee Appeal AllowedITA No. 294/Agr/20252025 TaxPub(DT) 7691 (Agra-Trib) 16-Dec-2025 -- Section : 143(2) 68 143(3) 115BBE -- Del-Trib -- Shivansh Dairy Products (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1087/DEL/20242025 TaxPub(DT) 7690 (Del-Trib) 16-Dec-2025 -- Section : 143(2) 142(1) 44AB 68 69 -- Del-Trib -- Sanjay Malhotra v. ITO Assessee Appeal AllowedITA No. 2255/DEL/20242025 TaxPub(DT) 7689 (Del-Trib) 16-Dec-2025 -- Section : 143(1) 36(1)(va) 37 1151B 153A 2(24)(x) 143(1)(a) 37(1) -- Del-Trib -- Alankit Ltd. v. DCIT Assessee Appeal Partly AllowedITA No. 3207/DEL/20252025 TaxPub(DT) 7688 (Del-Trib) 16-Dec-2025 -- Section : 250 143(3) 143(3A) 144B 270A 68 115BBE 143(1) 143(2) 142(1) 36(1)(vii) -- Pune-Trib -- Brahm Precision Materials (P) Ltd. v. CIT(A)/NFACITA No. 1183/PUN/2023 & ITA No. 425/PUN/20252025 TaxPub(DT) 7687 (Pune-Trib) 16-Dec-2025 -- Section : 250 36(1)(vii) 14A 115JB 36(2) 143(3) 28- (2) 36(l)(vii) 14A(2) 14A(3) 36(viia) -- Mum-Trib -- Dy. CIT v. Small Industries Development Bank of India Revenue Appeal Dismissed Assessee Appeal Partly AllowedITA Nos. 2943, 2894, 2893, 3160, 3173, 2971, 2970/Mum/20232025 TaxPub(DT) 7686 (Mum-Trib) 16-Dec-2025 -- Section : 250 90 4 5 90(2) 74 -- Mum-Trib -- Goldman Sachs (Singapore) Pte v. ACIT Assessee Appeal AllowedITA Nos. 2062 & 2063/Mum/20252025 TaxPub(DT) 7685 (Mum-Trib) 16-Dec-2025 -- Section : 250 143(3) 148A 148A(d) 142(1) 145(3) 68 148(A)(d) -- Mum-Trib -- Golden Express (P) Ltd. v. ITOITA No. 1569 & 3089/Mum/20252025 TaxPub(DT) 7684 (Mum-Trib) 16-Dec-2025 -- Section : 250 40(a)(ia) 14A 69A 68 3 26 271AAC 115BBE -- Mum-Trib -- Girish Karamshi Dedhia v. DCIT Assessee Appeal AllowedI.T.A. No. 4553/Mum/20252025 TaxPub(DT) 7683 (Mum-Trib) 16-Dec-2025 -- Section : 143(1) 10(10AA) 143(1)(a) -- Ahd-Trib -- Govardhan Deepchand Bhambhani v. ITO Assessee Appeal AllowedIT Appeal No. 289 (Ahd) of 20252025 TaxPub(DT) 6289 (Ahd-Trib) 16-Dec-2025 -- Section : 250 154 10(10AA) -- Agra-Trib -- Vijay Kumar Jain v. ITOITA No. 175/Agr/2022 and ITA No. 187/Agr/20222025 TaxPub(DT) 5624 (Agra-Trib) 13-Dec-2025 -- Section : 69A 148 143(3) 147 142(1) 159 292B -- Pune-Trib -- Ambalal Gorakh Choudhari v. ITO Assessee Appeal AllowedITA No. 1422/PUN/20252025 TaxPub(DT) 7733 (Pune-Trib) 13-Dec-2025 -- Section : 250 143(3) 69A 139(1) 147 148 44AD -- Rkt-Trib -- Hanif Osman Ravda v. ITO Assessee Appeal AllowedITA No. 447/RJT/20252025 TaxPub(DT) 7732 (Rkt-Trib) 13-Dec-2025 -- Section : 143(3) 143(2) 142(1) 120 -- Kol-Trib -- ITO v. Raj Trimurti Infraprojects (P) Ltd. Assessee Appeal Allowed Revenue Appeal DismissedITA No.1747/KOL/2025, CO No. 69/KOL/20252025 TaxPub(DT) 7731 (Kol-Trib) 13-Dec-2025 -- Section : 143(2) 142(1) 119 119(2)(a) 139(1) 120 -- Kol-Trib -- Gautam Kumar Sadhu v. ACIT Assessee Appeal AllowedITA No. 1574/KOL/20252025 TaxPub(DT) 7730 (Kol-Trib) 13-Dec-2025 -- Section : 153A 143(2) -- Kol-Trib -- Dy. CIT v. Rajesh Auto Merchandise (P) Ltd. Revenue Appeal DismissedITA No. 1318/KOL/20252025 TaxPub(DT) 7729 (Kol-Trib) 13-Dec-2025 -- Section : 250 143(2) 133(6) 68 131 14A 10(34) -- Kol-Trib -- DCIT v. Uma Vinimay (P) Ltd. Revenue Appeal DismissedITA No. 1011/KOL/20242025 TaxPub(DT) 7728 (Kol-Trib) 13-Dec-2025 -- Section : 43(5)(d) 2 12 (5) 43(5)) -- Kol-Trib -- Ridhi Vincom (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 947/KOL/20252025 TaxPub(DT) 7727 (Kol-Trib) 13-Dec-2025 -- Section : 250 56(2)(x) 68 115BBE 50(2)(x) -- Kol-Trib -- Santlal Enterprise v. ITO Assessee Appeal AllowedITA No. 822/KOL/20252025 TaxPub(DT) 7726 (Kol-Trib) 13-Dec-2025 -- Section : 68 143(2) 131 143(3) -- Kol-Trib -- ITO v. SGS Fashion (P) Ltd. Revenue Appeal DismissedITA No. 729/KOL/20252025 TaxPub(DT) 7725 (Kol-Trib) 13-Dec-2025 -- Section : 143(2) 120 143(3) 127 (2) 142(1) 127(3) 127(1) 158BD 271(1)(c) -- Kol-Trib -- Ganges Tieup (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 2570/KOL/20242025 TaxPub(DT) 7724 (Kol-Trib) 13-Dec-2025 -- Section : 80G 12A 80G(5) 12AB -- Ahd-Trib -- Niravadya Foundation v. CIT(E) Assessee Appeal AllowedITA No. 815/Ahd/20252025 TaxPub(DT) 7723 (Ahd-Trib) 13-Dec-2025 -- Section : 92B 92F 92B(1) 92C 92(1) 92C(3) 37(1) 80JJAA (2) 43B 40(a)(ia) 194C (6) 201(1 -- Del-Trib -- LG Electronics India (P) Ltd. v. Addl. CITITA Nos. 6838/Del/2017 & 7424/Del/2018 & Ors.2025 TaxPub(DT) 7722 (Del-Trib) 13-Dec-2025 -- Section : 143(2) 143(3) 119 119(2)(a) -- Kol-Trib -- Sunil Singh v. ITO Assessee Appeal AllowedITA No. 2555/KOL/20242025 TaxPub(DT) 7720 (Kol-Trib) 13-Dec-2025 -- Section : 148 147/144 143(3) 148A(b) 148A(d) 144 -- Kol-Trib -- Chinmoy Mondal v. ACIT Assessee Appeal AllowedITA No. 1148/KOL/20252025 TaxPub(DT) 7719 (Kol-Trib) 13-Dec-2025 -- Section : 250 147 144B 10(38) 68 115BBE 133(6) -- Rkt-Trib -- Nishant Parekh v. ITO Assessee Appeal AllowedITA No. 215/RJT/20252025 TaxPub(DT) 7718 (Rkt-Trib) 13-Dec-2025 -- Section : 143(3) 50C 271(1)(c) 143(1) 143(2) 50-C 56(2)(vii) 56(2)(x) -- Rkt-Trib -- Dilip Kantilal Kubavat v. ITO Assessee Appeal AllowedITA No. 522/RJT/20252025 TaxPub(DT) 7717 (Rkt-Trib) 13-Dec-2025 -- Section : 143(3) 144C(13) 9(1)(vi) 40(a)(i) O54(E) 90 24A 44A -- Pune-Trib -- Bekaert Industries (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 1003/PUN/20172025 TaxPub(DT) 7716 (Pune-Trib) 13-Dec-2025 -- Section : 250 271(1)(b) 142(1) 273B -- Pune-Trib -- Devraj Vishwasrao Jadhav v. ITO Assessee Appeal Partly AllowedITA No. 1002/PUN/20252025 TaxPub(DT) 7715 (Pune-Trib) 13-Dec-2025 -- Section : 147 143(3) 148 139(1) 68 -- Del-Trib -- DCIT v. P & R Engineering Services (P) Ltd. Revenue Appeal DismissedITA No. 6058/Del/20242025 TaxPub(DT) 7714 (Del-Trib) 13-Dec-2025 -- Section : 250 147 148 144 132 68 -- Ahd-Trib -- Mukesh S. Kedia (HUF) v. ITO Assessee Appeal AllowedI.T.A. Nos. 675 to 678/Ahd/20252025 TaxPub(DT) 7713 (Ahd-Trib) 13-Dec-2025 -- Section : 250 147 144 144B 139(1) 151 69A 251 148 132 153C 147/148 147/144B 132A 153A -- Ahd-Trib -- Yakin Jayantilal Shah v. ITO Assessee Appeal DismissedITA Nos. 1292 to 1296/Ahd/20252025 TaxPub(DT) 7712 (Ahd-Trib) 13-Dec-2025 -- Section : 80G(5) 119 -- Ahd-Trib -- Menaba Charitable Trust v. CIT(E) Assessee Appeal AllowedITA No. 1429/Ahd/20252025 TaxPub(DT) 7711 (Ahd-Trib) 13-Dec-2025 -- Section : 80IA 143(1) 143(2) 143(3) 8IA 80-1A 80-IA 801A(4) 293C 271(1)(c) -- Del-Trib -- Finest Promoters (P) Ltd. v. ACIT Assessee Appeal Allowed Revenue Appeal DismissedITA Nos. 2736/Del/2014 & Ors.2025 TaxPub(DT) 7710 (Del-Trib) 13-Dec-2025 -- Section : 143(2) 142(1) 69A 253(3) 143(3) -- Luck-Trib -- Karan Kumar v. ITO Assessee Appeal AllowedI.T.A. No. 434/Lkw/20252025 TaxPub(DT) 7709 (Luck-Trib) 13-Dec-2025 -- Section : 250 68 148 147 132 -- Mum-Trib -- B D Cotton Associates v. ITO Assessee Appeal AllowedI.T.A. No. 1216/Mum/20242025 TaxPub(DT) 7708 (Mum-Trib) 13-Dec-2025 -- Section : 148A(d) 143(2) 143(3) 147 56(2)(vii) 234A NO38/1 2(47) 2(47)(ii) 50C 48 45 -- Pune-Trib -- Dimple Rajesh Oswal v. ITO Assessee Appeal AllowedITA No. 1506/PUN/20252025 TaxPub(DT) 7707 (Pune-Trib) 13-Dec-2025 -- Section : 148 143(2) 131 -- Kol-Trib -- Sanjay Kumar Drolia v. ITO Assessee Appeal AllowedITA No. 1025/KOL/20252025 TaxPub(DT) 7706 (Kol-Trib) 13-Dec-2025 -- Section : 251 271 -- Raipur Bench -- Manoj Kumar Jain (HUF) v. ITO Assessee Appeal AllowedITA No. 240/RPR/20242025 TaxPub(DT) 7705 (Raipur Bench) 13-Dec-2025 -- Section : 147 143(3) 148 139(1) 153C 251 132(4) 148(2) 250(4) 147/148 292C 46A 2450(6) -- Del-Trib -- Ashish Kalra v. ACIT Assessee Appeal AllowedITA Nos. 4308 & 4309/Del/20192025 TaxPub(DT) 7704 (Del-Trib) 13-Dec-2025 -- Section : 143(3) 144B 136(6) 69C 133(6) 145 44AF -- Del-Trib -- ITO v. Bhavya Pipe Industry Assessee Appeal DismissedITA No. 5107/Del/2024 & C.O. No. 28/Del/20252025 TaxPub(DT) 7703 (Del-Trib) 13-Dec-2025 -- Section : 250 147 133(6) 115BBE -- Ahd-Trib -- Rajesh Mangilal Purohit v. ITO Assessee Appeal AllowedI.T.A. No.1674/Ahd/20252025 TaxPub(DT) 7702 (Ahd-Trib) 13-Dec-2025 -- Section : 250 147 144B 68 10(38) -- Rkt-Trib -- Sameer Shah (HUF) v. ITO Assessee Appeal AllowedITA No. 248/RJT/20252025 TaxPub(DT) 7701 (Rkt-Trib) 13-Dec-2025 -- Section : 147 143(1) 143(3) 54B 148 148A(b) 148A(d) 54B(1)(i) 271(1)(c) -- Ahd-Trib -- ITO v. Nitinbhai Kanubhai Patel Revenue Appeal AllowedITA No. 183/Ahd/20252025 TaxPub(DT) 7700 (Ahd-Trib) 13-Dec-2025 -- Section : 12 154 143(1) 12AA -- Chd-Trib -- Collective Efforts for Voluntary Action v. ITO (E) Assessee Appeal AllowedITA No. 118/CHD/20252025 TaxPub(DT) 7699 (Chd-Trib) 13-Dec-2025 -- Section : 246A -- Chd-Trib -- Gurmit Singh v. ITO Assessee Appeal AllowedITA No. 448/CHD/20252025 TaxPub(DT) 7698 (Chd-Trib) 13-Dec-2025 -- Section : 12A 80G -- Ahd-Trib -- Rotary Club Rajkot Prime v. CIT(E) Appeal DismissedITA No. 2088 and 2089/Ahd/20242025 TaxPub(DT) 7641 (Ahd-Trib) 13-Dec-2025 -- Section : -- Chen-Trib -- Ramamoorthy Srinivasan Chandilya v. ITO Assessee Appeal DismissedITA No. 2029/Chny/20252025 TaxPub(DT) 7640 (Chen-Trib) 13-Dec-2025 -- Section : 250 -- Srt-Trib -- Brijwasi Developers (P) Ltd. v. ACIT Assessee Appeal AllowedI.T.A. No. 280/SRT/20252025 TaxPub(DT) 7639 (Srt-Trib) 13-Dec-2025 -- Section : 143(3) 147 -- Hyd-Trib -- Vijay Tiles & Cement Products v. Asstt. CIT Assessee Appeal AllowedITA No. 1007/Hyd/20252025 TaxPub(DT) 7638 (Hyd-Trib) 13-Dec-2025 -- Section : -- Hyd-Trib -- Sridhar Maramreddy v. ITO Assessee Appeal AllowedITA No. 504/Hyd/20252025 TaxPub(DT) 7637 (Hyd-Trib) 13-Dec-2025 -- Section : 143(3) 133(6) -- Hyd-Trib -- Ramalingaiah Karnati v. ITO Assessee Appeal AllowedITA No. 258/Hyd/20252025 TaxPub(DT) 7636 (Hyd-Trib) 13-Dec-2025 -- Section : -- Del-Trib -- Manohar Dutt Sharma v. ITO Assessee Appeal AllowedITA No. 3246/DEL/20252025 TaxPub(DT) 7635 (Del-Trib) 13-Dec-2025 -- Section : -- Del-Trib -- Arjun Kumar v. ITO Assessee Appeal AllowedITA No. 3123/DEL/20252025 TaxPub(DT) 7634 (Del-Trib) 13-Dec-2025 -- Section : -- Del-Trib -- Umesh Kumar v. ITO Assessee Appeal AllowedITA No. 1414/DEL/20242025 TaxPub(DT) 7633 (Del-Trib) 13-Dec-2025 -- Section : 80G -- Del-Trib -- Pracheen Shri Aggarwal Digamber Jain Panchayat v. CIT(E) Appeal Partly AllowedITA No. 3542/Del/20252025 TaxPub(DT) 7632 (Del-Trib) 13-Dec-2025 -- Section : 80G(5) -- Del-Trib -- Shivalay Niketan Trust v. CIT(E) Assessee Appeal Partly AllowedITA No. 99 & 100/DDN/20252025 TaxPub(DT) 7631 (Del-Trib) 13-Dec-2025 -- Section : 147/143(3) 69A -- Luck-Trib -- Gurpreet Singh v. ITO Appeal AllowedI.T.A. No. 391/Lkw/20252025 TaxPub(DT) 7630 (Luck-Trib) 13-Dec-2025 -- Section : 143(3) 142(1) -- Luck-Trib -- ACIT v. Reeta Singh Appeal Partly AllowedI.T.A. No. 378/Lkw/20242025 TaxPub(DT) 7629 (Luck-Trib) 13-Dec-2025 -- Section : -- Chd-Trib -- Baljit Singh Sidhu v. ITO Assessee Appeal DismissedITA Nos. 677 to 679/Chd/ 20252025 TaxPub(DT) 7628 (Chd-Trib) 13-Dec-2025 -- Section : 250 -- Srt-Trib -- Jaysukhbhaai Gobarbhai Savalia v. NFACI.T.A. Nos. 269 to 271/SRT/20252025 TaxPub(DT) 7627 (Srt-Trib) 13-Dec-2025 -- Section : 250 -- Srt-Trib -- Nadim Najirbhai Patel v. ITO Assessee Appeal AllowedI.T.A. No. 640/SRT/20252025 TaxPub(DT) 7626 (Srt-Trib) 13-Dec-2025 -- Section : 143(3) 143(2) 68 36(1)(va) 43B 271(1)(c) 274 -- Ahd-Trib -- Pawan Infrahomes (P) Ltd. v. DCIT Assessee Appeal DismissedITA No. 1134/Ahd/20252025 TaxPub(DT) 7625 (Ahd-Trib) 13-Dec-2025 -- Section : 37(1) 143(2) 143(3) 144B -- Hyd-Trib -- Biochemical & Synthetics Products (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 1306/Hyd/20252025 TaxPub(DT) 7624 (Hyd-Trib) 13-Dec-2025 -- Section : 250 143(3) 153C 153A 153C(1) 143(1) 132 131 127(2) 69 115BBE 250(6) 132(4) -- Pune-Trib -- Nikhil Rameshchand Ranka v. ACIT Assessee Appeal AllowedITA Nos. 2467 and 2468/PUN/20242025 TaxPub(DT) 7623 (Pune-Trib) 13-Dec-2025 -- Section : 139 148 142(1) 144 144B 282(1) -- Hyd-Trib -- Anandarao Kota v. ITO Assessee Appeal AllowedITA No. 238/Hyd/20252025 TaxPub(DT) 7622 (Hyd-Trib) 13-Dec-2025 -- Section : 250 68 115BBE -- Mum-Trib -- ITO v. Narpatchand Devichandji Mehta (HUF) Revenue Appeal DismissedITA No. 4251/MUM/20252025 TaxPub(DT) 7621 (Mum-Trib) 13-Dec-2025 -- Section : 148 147 143(2) 133A 142(1) 143(3) 139 139(4) 139(1) -- Mum-Trib -- Urmish M. Udani v. Asstt. CIT Assessee Appeal AllowedI.T.A. No. 1962/Mum/20182025 TaxPub(DT) 7620 (Mum-Trib) 13-Dec-2025 -- Section : 68 148 143(2) 139(4) 147 143(3) 147/148 142 156 143(1)(i) -- Mum-Trib -- Urmish M. Udani v. Asstt. CIT Assessee Appeal AllowedI.T.A. No. 6144/Mum/20172025 TaxPub(DT) 7619 (Mum-Trib) 13-Dec-2025 -- Section : 147 144B 133(6) 68 115BBE 142(1) 271AAC(1) 44AB 270A 438 43B 143(1) 139(1) 14 -- Luck-Trib -- Bhawani Developers v. ITO Appeal Partly AllowedI.T.A. No. 253/Lkw/20252025 TaxPub(DT) 7618 (Luck-Trib) 13-Dec-2025 -- Section : 144C(13) 143(3) 143(2) 9(l)(vi) 9(l)(vii) 234A 234B 270A 9(1)(vi) 9(1)(vii) -- Mum-Trib -- Atos Information Technologies HK Ltd. v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 4708/Mum/20232025 TaxPub(DT) 7617 (Mum-Trib) 13-Dec-2025 -- Section : 250 153A 143/3) 143(3) 132 132(4) 143(2) 56(2)(vii) 153C 148 132A 147/148 -- Mum-Trib -- ACIT v. Akshat Vinimay (P) Ltd.ITA No. 1949/Mum/2025 & C.O. No. 94/Mum/20252025 TaxPub(DT) 7616 (Mum-Trib) 13-Dec-2025 -- Section : 250 143(3) 147 68 -- Ahd-Trib -- Shree Nakoda Synthetics (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 756/Ahd/20252025 TaxPub(DT) 7615 (Ahd-Trib) 13-Dec-2025 -- Section : 250 14A 115JB 115JB(2) 37(1) 36 143(3) 144B 28/37 29 28(i) 28(i)Held 36(1)(iii -- Ahd-Trib -- Asstt. CIT v. Gujarat Apollo Industries Ltd. Revenue Appeal DismissedITA No. 407/Ahd/20232025 TaxPub(DT) 7614 (Ahd-Trib) 13-Dec-2025 -- Section : 250 69 148 148A(b) 147 148A(d) -- Ahd-Trib -- Asstt. CIT(E) v. The Registrar Revenue Appeal DismissedITA No. 1334/Ahd/20252025 TaxPub(DT) 7613 (Ahd-Trib) 13-Dec-2025 -- Section : 143(1) 10(26AAB) 154 -- Ahd-Trib -- Sanand Agricultural Produce Market Committee v. ITO Assessee Appeal AllowedITA No. 1601/Ahd/20252025 TaxPub(DT) 7612 (Ahd-Trib) 13-Dec-2025 -- Section : 80G 80G(5) 80G(5B) -- Ahd-Trib -- Nirakar Trust v. CIT(E) Assessee Appeal AllowedITA No. 1083/Ahd/20252025 TaxPub(DT) 7611 (Ahd-Trib) 13-Dec-2025 -- Section : 147 144B 148 69A 271AAC 234A/B/C/D 250 -- Ahd-Trib -- Nitaben Girishbhai Patel v. ITO Assessee Appeal AllowedITA No.1560/Ahd/20252025 TaxPub(DT) 7610 (Ahd-Trib) 13-Dec-2025 -- Section : 143(3) 147 148 54 50C(2) 54/54F 54F -- Ahd-Trib -- Rajesh Narendrabhai Patel v. ITO Assessee Appeal AllowedITA No. 1592/Ahd/20252025 TaxPub(DT) 7609 (Ahd-Trib) 13-Dec-2025 -- Section : 250 143(1) 37 41(1) 36(1)(va) 143(1)(a) -- Ahd-Trib -- ACIT v. Baroda Gujarat Gramin Bank Revenue Appeal DismissedITA No. 1251/Ahd/20252025 TaxPub(DT) 7608 (Ahd-Trib) 13-Dec-2025 -- Section : 147 144 144B 133(6) 142(1) 2(47) 56 -- Ahd-Trib -- ITO v. Sonaben Anilkumar Variya Revenue Appeal AllowedITA No. 1677/Ahd/20252025 TaxPub(DT) 7607 (Ahd-Trib) 13-Dec-2025 -- Section : 143(3) 143(2) 142(1) 129 271(1)(b) 54 133(6) -- Ahd-Trib -- Parikh Amitkumar Mahendrabhai v. DCIT Assessee Appeal AllowedITA No. 1199/Ahd/20252025 TaxPub(DT) 7606 (Ahd-Trib) 13-Dec-2025 -- Section 129 Section 129(1) Section 20 Section 130 Section 107 Rule 142(5) Rule 138... 2025 TaxPub(GST) 3417 (Guj-HC) SR Enterprises v. UOI , Guj-HCR/Special Civil Appl. No. 5670 of 2025 13-Dec-2025 -- ... 2025 TaxPub(GST) 3416 (Bom-HC) SMS Ltd. v. Western Coalfields Ltd. , Bom-HCWrit Petition No. 2115 of 2025 13-Dec-2025 -- Section 83... 2025 TaxPub(GST) 3414 (Bom-HC) Momai Enterprises Mannequins Cosmetic India v. State of Maharashtra , Bom-HCWrit Petition (L) No. 10638 of 2025 13-Dec-2025 -- Section 74 Section 107 Section 26(6A) Section 107(6)(b)... 2025 TaxPub(GST) 3413 (All-HC) RM Dairy Products LLP v. State of UP , All-HCWrit Tax No. 987, 988, 990, 991 & 992 of 2023 13-Dec-2025 -- Section 48 Section 150(2) Section 46(1) Section 7(1) Section 9(1) Section 150(2)(C) Section 3(7) Section 5 Section 45 Section 152 Section 157 Rule 2 Rule 3... 2025 TaxPub(GST) 3411 (Mad-HC) National Association of Container Freight Stations v. Jt. Commr. of Cus. , Mad-HCWP Nos. 11222, 149 & 152 of 2022, WMP Nos. 166, 167, 172, 173 & 10795 of 2022 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3410 (Del-HC) MRK Infra v. Sales Tax Officer, Class II (STO) & Anr. , Del-HCW.P. (C) No. 13185 of 2025, CM Appl. No. 54063 of 2025 13-Dec-2025 -- Section 122(1)(ii) Rule 142(1A)... 2025 TaxPub(GST) 3400 (AP-HC) Abrars Today Fashion Mall v. Asstt. Commr. , AP-HCWrit Petition No. 7797 of 2025 13-Dec-2025 -- Section 74 Section 94 Section 2(30) Section 2(74) Section 2(90) Section 8... 2025 TaxPub(GST) 3221 (Ker-HC) Stark Photo Book v. Asstt. Commr. , Ker-HCWP (C) Nos. 21666, 21676, 29948 of 2021, 20193 of 2022, 16667, 16709 and 16785 of 2024 13-Dec-2025 -- Section 73(9) Section 169 Section 169(1) Rule 142(1A)... 2025 TaxPub(GST) 3214 (Cal-HC) Sonali Roy v. State of West Bengal , Cal-HCWPA No. 5013 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3212 (Del-HC) Saakar India v. Commr. of Delhi GST , Del-HCW.P. (C) No. 14403 of 2025, CM Appl. No. 59096 of 2025 13-Dec-2025 -- Section 29(2)(c) Section 73 Section 44 Rule 22 Rule 20 Rule 21A) Rule (1)... 2025 TaxPub(GST) 3211 (Gau-HC) Rabindra Biswas v. UOI , Gau-HCWP (C) No. 4915 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A Section 107... 2025 TaxPub(GST) 3209 (Del-HC) Findoc Ventures (P.) Ltd. v. GST Officer , Del-HCW.P.(C) No. 14404 of 2025, CM Appl. No. 59097 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3102 (Del-HC) Ruchika Industries v. UOI , Del-HCW.P. (C) No. 13507 of 2025, CM Appl. Nos. 55441 and 55442 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3098 (Del-HC) New Allied LPG Appliances v. Sales Tax Officer Class II/Avato , Del-HCW.P. (C) No. 11818 of 2025 & CM Appl. No. 48240 of 2025 13-Dec-2025 -- Section 168A Section 73 Section 168-A... 2025 TaxPub(GST) 3096 (Del-HC) National Aluminium Co. Ltd. v. Commr. of Delhi GST , Del-HCW.P. (C) No. 13946 of 2025, CM Appl. Nos. 57097 and 57098 of 2025