Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 13-Jun-2025 -- Section : 143(1) 40(a)(Ib) 164 165 -- Del-Trib -- Harish Nagar v. ACIT Assessee Appeal AllowedITA No. 2744/Del/20222025 TaxPub(DT) 3094 (Del-Trib) 13-Jun-2025 -- Section : 119 119(2)(b) 119(2)(a) -- Mad-HC -- Jaldhi Overseas Pte Ltd. v. Central Board of Direct Taxes Petition DisposedW.P. No. 34500 of 20192025 TaxPub(DT) 3088 (Mad-HC) 13-Jun-2025 -- Section : -- Bom-HC -- ISS Facility Services India (P) Ltd. v. UOI & Ors. Petition DisposedWrit Petition (L) No. 13329 of 20252025 TaxPub(DT) 3085 (Bom-HC) 13-Jun-2025 -- Section : 148 148A 148A(b) 149 149(1) -- Del-HC -- Interglobe Aviation Ltd. v. Asstt. CIT & Ors.W.P. (C) No. 5174/2023 & CM No. 20198/20232025 TaxPub(DT) 3084 (Del-HC) 13-Jun-2025 -- Section : 80G 80G(5) -- Kol-Trib -- Indigenous Faith & Cultural Society v. ITO Assessee Appeal AllowedI.T.A. Nos. 259 and 260/GTY/20242025 TaxPub(DT) 3082 (Kol-Trib) 13-Jun-2025 -- Section : 268A -- Chhattisgarh-HC -- ITO v. Ajay Kumar TAXC No. 23 of 20252025 TaxPub(DT) 3081 (Chhattisgarh-HC) 13-Jun-2025 -- Section : 250 147 69(c) -- Mum-Trib -- ITO v. Khimchand Okchand Bhansali Appeal Partly AllowedITA Nos. 6546/M/2024, 6549/M/2024 and 6779/M/20242025 TaxPub(DT) 3079 (Mum-Trib) 13-Jun-2025 -- Section : 143(3) 144B -- Del-Trib -- IDP Education India (P) Ltd. v. DCIT Appeal AllowedITA No. 2582/Del/20242025 TaxPub(DT) 3078 (Del-Trib) 13-Jun-2025 -- Section : 143(3) 68 115BBE -- Del-Trib -- HKT Retail Ventures (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 1337/Del/20242025 TaxPub(DT) 3077 (Del-Trib) 13-Jun-2025 -- Section : 142(1) 133(6) 69A 144 127 115BBE 234A/B/C/D 271AAC(1) -- Ahd-Trib -- Hiralkumari Anupkumar Arora v. ITO Assessee Appeal Partly AllowedI.T.A. No. 159/Ahd/20252025 TaxPub(DT) 3076 (Ahd-Trib) 13-Jun-2025 -- Section : 260A 133(6) 143(3) -- Cal-HC -- GNG Exports v. Asstt. CITITAT/68/2025, IA No. GA/1/20252025 TaxPub(DT) 3066 (Cal-HC) 13-Jun-2025 -- Section : 153A/ 139(1) 132 127 245C(1) 245D(1) 245D(4) 142(1) 132(4) -- Del-Trib -- Ginni Gold (P) Ltd. v. ACIT Assessee Appeal DismissedITA No. 1322/Del/20242025 TaxPub(DT) 3064 (Del-Trib) 13-Jun-2025 -- Section : -- Bom-HC -- Enigmatic Smile Rewards (P) Ltd. v. National Faceless Assessment Centre & Ors. Writ Petition (L) No. 10934 of 20252025 TaxPub(DT) 3052 (Bom-HC) 13-Jun-2025 -- Section : 80G -- Hyd-Trib -- Dhatri v. CIT(E) Assessee Appeal AllowedITA. No. 1393/Hyd/2024 [U/section 80G of the Income Tax Act, 1961]2025 TaxPub(DT) 3042 (Hyd-Trib) 13-Jun-2025 -- Section : -- Del-Trib -- Dy. CIT v. Krishna Kirpa Computer Industries (P) Ltd. Assessee Appeal DismissedITA No. 9500/DEL/2019, CO No. 80/DEL/2024 in ITA No. 9500/DEL/20192025 TaxPub(DT) 3037 (Del-Trib) 13-Jun-2025 -- Section : 147 -- Chen-Trib -- DCIT v. Jacaranda Properties (P) Ltd. Appeal DismissedITA No. 3337/Chny/20242025 TaxPub(DT) 3030 (Chen-Trib) 13-Jun-2025 -- Section : 250 69 148A(b) 148A(d) -- Ahd-Trib -- Dahyabhai Shankarbhai Patel v. ITO Assessee Appeal AllowedITA No. 251/Ahd/20252025 TaxPub(DT) 3027 (Ahd-Trib) 13-Jun-2025 -- Section : 200A 234E 201(1A) -- Dehradun-Trib -- Classic Motels v. ITO Assessee Appeal AllowedITA No. 41/DDN/20242025 TaxPub(DT) 3024 (Dehradun-Trib) 13-Jun-2025 -- Section : 153C 132 139 148 151 153-A 153-A] 132A 153A 153A] 153B -- Del-HC -- Carol Infrastructure (P) Ltd. v. Asstt. CITW.P. (C) No. 3927/2025, CM Appl. 18231/20252025 TaxPub(DT) 3018 (Del-HC) 13-Jun-2025 -- Section : 148 143(3) 147 139 142 -- Raj-HC -- Bhaval Synthetics (India) Ltd. v. Asstt. CIT Petition DismissedD.B. Civil Writ Petition No. 27597/20182025 TaxPub(DT) 3013 (Raj-HC) 13-Jun-2025 -- Section : 119 12A 10 -- Del-HC -- Anupam Gian Vikas Pari Shad v. CIT(E)W.P. (C) No. 5635/20252025 TaxPub(DT) 3006 (Del-HC) 13-Jun-2025 -- Section : 143 142 -- Del-HC -- Alim Ahmad v. ITOW.P. (C) No. 5330/2025 & CM Appl. 24274/2025 (Exemption)2025 TaxPub(DT) 3002 (Del-HC) 13-Jun-2025 -- Section : 250 147/148 144B 40(a)(ia) 143(3) 148 143(2) -- Mum-Trib -- Aansh Construction (P) Ltd. v. Dy. CIT Assessee Appeal AllowedITA No. 3810/Mum/20242025 TaxPub(DT) 3001 (Mum-Trib) 13-Jun-2025 -- Section : 263 147 144//263 143(3)/147 148 147/143(3) -- Del-Trib -- Ashok Kumar Yadav v. ITO Assessee Appeal AllowedITA No. 906/DEL/20222025 TaxPub(DT) 2995 (Del-Trib) 13-Jun-2025 -- Section : 254(1) 55A(a) -- Mum-Trib -- Ajit Chaganlal Shah v. ITO Assessee Appeal AllowedITA No. 1255/MUM/20252025 TaxPub(DT) 2987 (Mum-Trib) 12-Jun-2025 -- Section : 250 143(1) 12A 139(5) 154 -- Coch-Trib -- The United Club v. ITO Assessee Appeal AllowedITA No. 427/Coch/20242025 TaxPub(DT) 3622 (Coch-Trib) 12-Jun-2025 -- Section : 119(2)(b) 12A -- Ori-HC -- Saraswati Shishu Vidya Mandir v. CIT(E)W.P. (C) No. 13134 of 20252025 TaxPub(DT) 3621 (Ori-HC) 12-Jun-2025 -- Section : -- SC -- Ramanbhai Gojiya Tandel v. CIT Application DisposedCivil Appeal No. 4195 of 2011 with Civil Appeal Nos. 4196-4197 of 20112025 TaxPub(DT) 3620 (SC) 12-Jun-2025 -- Section : 44 143(3) 44AB 139(1) 271B -- Coch-Trib -- Far East Trading Establishment v. ITO Assessee Appeal AllowedITA No. 817/Coch/20242025 TaxPub(DT) 3617 (Coch-Trib) 12-Jun-2025 -- Section : 12AB -- Jp-Trib -- Dhapi Devi Tormal Seva Samiti v. CIT(E)ITA No. 165/JPR/20252025 TaxPub(DT) 3616 (Jp-Trib) 12-Jun-2025 -- Section : 11 119(2)(b) -- Chen-Trib -- Vinayaga Educational Trust (No. 1) v. ITO Assessee Appeal AllowedITA No. 3007/Chny/20242025 TaxPub(DT) 3613 (Chen-Trib) 12-Jun-2025 -- Section : 250 69A 144 -- Ahd-Trib -- Versibhai Thakor v. ITO Assessee Appeal AllowedI.T.A. No. 1509/Ahd/20242025 TaxPub(DT) 3602 (Ahd-Trib) 12-Jun-2025 -- Section : 271 270-A 270A 271AAC 31 -- Guj-HC -- V.S. Texmills (P) Ltd. v. Asstt. CIT R/Special Civil Application No. 9098 of 20242025 TaxPub(DT) 3601 (Guj-HC) 12-Jun-2025 -- Section : 13(1)(c) 11 13(3)(cc) 12AA 13(2)(c) -- Del-Trib -- Dy. CIT(E) v. Pardada Pardadi Educational Society Revenue Appeal DismissedITA No. 5149/DEL/20242025 TaxPub(DT) 3594 (Del-Trib) 12-Jun-2025 -- Section : 250 143(1) 143(1)(a) 36 -- Ahd-Trib -- Asstt. CIT v. Mahesh Mohanbhai Patel (HUF) Revenue Appeal DismissedITA No. 1147/Ahd/20242025 TaxPub(DT) 3590 (Ahd-Trib) 12-Jun-2025 -- Section : 115BB(ii) -- Ranchi-Trib -- Surendra Ram Bharti v. ITO Assessee Appeal AllowedITA No. 138/Ran/20232025 TaxPub(DT) 3586 (Ranchi-Trib) 12-Jun-2025 -- Section : 37(1) 28 36(1)(vii) 36(2)(i) 271(1)(c) 36(1)(iii) -- Chd-Trib -- Steel Strips Infrastructures Ltd. v. Asstt. CIT Assessee Appeal Partly AllowedITA No. 732/Chd/20182025 TaxPub(DT) 3581 (Chd-Trib) 12-Jun-2025 -- Section : 250 143(3) 44AD 143(1) 44AF 44AB 40 44AA 44AB] -- Coch-Trib -- Nizar v. ITO Assessee Appeal DismissedITA No. 825/Coch/20242025 TaxPub(DT) 3579 (Coch-Trib) 12-Jun-2025 -- Section : 80G(5) 12A 12AB -- Pune-Trib -- Snehbandh Foundation v. CIT(E) Appeal AllowedITA Nos. 2500 and 2501/PUN/20242025 TaxPub(DT) 3576 (Pune-Trib) 12-Jun-2025 -- Section : 143(3) 23(1)(c) 23(1)(a) 34(4) -- Agra-Trib -- Rajni Chauhan v. DCIT Appeal Partly AllowedITA No. 150/Agr/20242025 TaxPub(DT) 3574 (Agra-Trib) 12-Jun-2025 -- Section : 143(3) 147 44AD -- Agra-Trib -- Subhash Chandra Gupta v. ITO Appeal AllowedITA No. 216/Agr/20242025 TaxPub(DT) 3567 (Agra-Trib) 12-Jun-2025 -- Section : 132 143(3) -- Bang-Trib -- Sanjay Nayak v. Dy. CIT Assessee Appeal Partly AllowedITA No. 458/Bang/20252025 TaxPub(DT) 3566 (Bang-Trib) 12-Jun-2025 -- Section : 144 147 148 151 -- Agra-Trib -- Karan Kant Jain v. ITO Appeal AllowedITA No. 209/Agr/20242025 TaxPub(DT) 3565 (Agra-Trib) 12-Jun-2025 -- Section : 147 143(1) 142(1) -- Agra-Trib -- Akhil Agarwal v. Pr. CIT Appeal AllowedITA No. 181/Agr/20242025 TaxPub(DT) 3563 (Agra-Trib) 12-Jun-2025 -- Section : 12AB 11 1112 12A(1)(ac) -- Rkt-Trib -- Khodiyar Gau Seva Yuvak Mandal Charitable Trust v. CIT(E) Assessee Appeal AllowedI.T.A. No. 96/Rjt/20242025 TaxPub(DT) 3562 (Rkt-Trib) 12-Jun-2025 -- Section : -- Mad-HC -- Shiva Texyarn Ltd. v. Assessment Unit, ITD Petition DisposedWP No. 13810 of 2025 and WMP No. 15505 of 2025 & WMP No. 15506 of 20252025 TaxPub(DT) 3561 (Mad-HC) 12-Jun-2025 -- Section : 271(1)(c) 143(3) -- Ahd-Trib -- Shailendrakumar Mansingrao Bhoite v. Asstt. CIT Assessee Appeal AllowedI.T.A. No. 1581/Ahd/20242025 TaxPub(DT) 3560 (Ahd-Trib) 12-Jun-2025 -- Section : 154 11 139(1) 143(1) -- Dehradun-Trib -- Guru Singh Sabha v. ITO (E) Assessee Appeal AllowedITA Nos. 208 And 209/DDN/20242025 TaxPub(DT) 3559 (Dehradun-Trib) 12-Jun-2025 -- Section : 250 143(1) 143(1)(a) -- Pune-Trib -- Sai Shikshan Prasarak Mandal v. ITO Assessee Appeal AllowedITA No. 2635/PUN/20242025 TaxPub(DT) 3556 (Pune-Trib) 12-Jun-2025 -- Section : 143(1) 11 -- Pune-Trib -- Sahaj Seva Trust v. ITO Assessee Appeal AllowedITA No. 541/PUN/20252025 TaxPub(DT) 3555 (Pune-Trib) 12-Jun-2025 -- Section : 144 147 -- Agra-Trib -- Nemi Chand v. ITO Appeal Partly AllowedITA No. 228/Agr/2024 and ITA No. 229/Agr/20242025 TaxPub(DT) 3531 (Agra-Trib) 12-Jun-2025 -- Section : 148A(d) 147 142(1) -- Kol-Trib -- Neena Bihani v. ITO Assessee Appeal AllowedITA No. 1900/KOL/20242025 TaxPub(DT) 3529 (Kol-Trib) 12-Jun-2025 -- Section : 250 147 148A(b) 69(A) 148A(D) 149(1)(b) -- Mum-Trib -- Sonali Dharmendra Mhatre v. ITO Assessee Appeal AllowedITA No. 6594/M/20242025 TaxPub(DT) 3525 (Mum-Trib) 12-Jun-2025 -- Section : 143(3) 263 -- Del-Trib -- Shraddha Kapoor v. PCIT Assessee Appeal DismissedITA No. 4192/Del/20192025 TaxPub(DT) 3524 (Del-Trib) 12-Jun-2025 -- Section : 226(3) 194C -- Bang-Trib -- Khajiabdul Karimsab Anwar Bhasha v. Asstt. CITITA No. 575/Bang/2025 and SA No. 38/Bang/20252025 TaxPub(DT) 3522 (Bang-Trib) 12-Jun-2025 -- Section : -- Del-Trib -- Mastana Foods (P) Ltd. v. DCIT Assessee Appeal AllowedI.T.A. Nos. 3744 to 3750/Del/20242025 TaxPub(DT) 3517 (Del-Trib) 12-Jun-2025 -- Section : 144 142(1) 115BBE 69A 139(9) -- Ahd-Trib -- Mashrubhai Karnaji Rabari v. ITO Assessee Appeal AllowedITA No. 1920/Ahd/20242025 TaxPub(DT) 3516 (Ahd-Trib) 12-Jun-2025 -- Section : 250 143(3) 144C(3) 270(A) 250(6) -- Pune-Trib -- Man Truck & Bus India (P) Ltd. v. DCIT Assessee Appeal AllowedITA No. 814/PUN/20252025 TaxPub(DT) 3514 (Pune-Trib) 12-Jun-2025 -- Section : 148 -- Del-Trib -- Mahabir Parshad Goel v. ITO Assessee Appeal Partly AllowedITA No. 1403/DEL/20242025 TaxPub(DT) 3512 (Del-Trib) 12-Jun-2025 -- Section : 144(B) 133(6) 68 144B -- Guj-HC -- Maa Padmavati Exports v. Assessment Unit, ITD & Anr.R/Special Civil Application No. 14049 of 20242025 TaxPub(DT) 3510 (Guj-HC) 12-Jun-2025 -- Section : 147 148 69A 115BBE -- Ahd-Trib -- Kishor Prahaldrai Asawa v. ITO Assessee Appeal AllowedITA No. 1796/Ahd/20242025 TaxPub(DT) 3500 (Ahd-Trib) 12-Jun-2025 -- Section : 148 147 151A 144B -- Cal-HC -- Kesoram Industries Ltd. v. Asstt. CIT Petition DismissedWPO/340/20252025 TaxPub(DT) 3499 (Cal-HC) 12-Jun-2025 -- Section : 143(1)(a) 72(1) 32(2) 73 -- Pune-Trib -- Hotel Ayodhya v. ADIT Assessee Appeal AllowedITA No. 150/PUN/20252025 TaxPub(DT) 3486 (Pune-Trib) 12-Jun-2025 -- Section : 147 144B 156 148 142(1) -- Guj-HC -- Hasmukhbhai Girdharilal Chopra v. NFAC, Govt. of India & Anr. Petition DisposedR/Special Civil Application No. 8210 of 20222025 TaxPub(DT) 3481 (Guj-HC) 12-Jun-2025 -- Section : 154 143 36 -- Del-HC -- Gautam Walia v. Pr. CIT Application DisposedW.P. (C) No. 6310/2025, CM Appl. 28734/2025 & CM Appl. 28735/20252025 TaxPub(DT) 3474 (Del-HC) 12-Jun-2025 -- Section : 250 143(3) 143(3A) 143(3B) 37(1) -- Mum-Trib -- G.L. Construction (P) Ltd. v. ACIT/NFAC/DCIT Revenue Appeal AllowedITA No. 1884/Mum/20252025 TaxPub(DT) 3471 (Mum-Trib) 12-Jun-2025 -- Section : 279(1) -- Raj-HC -- Fortune Infovision (P) Ltd. v. CIT & Anr. Petition AllowedD.B. Civil Writ Petition No. 11431/20182025 TaxPub(DT) 3470 (Raj-HC) 12-Jun-2025 -- Section : 68 -- Del-Trib -- Dy. CIT v. Bal Kishan Arora Revenue Appeal DismissedITA No. 1814/Del/20232025 TaxPub(DT) 3469 (Del-Trib) 12-Jun-2025 -- Section : 44AD -- Kol-Trib -- Bhajan Lal Agarwal v. ACIT Assessee Appeal Partly AllowedITA No. 19 and 20/KOL/20252025 TaxPub(DT) 3439 (Kol-Trib) 12-Jun-2025 -- Section : 250 143(3) 14A 36(1)(iii) 23(4) -- Ahd-Trib -- Ashishkumar Shashikant Doshi v. Dy. CIT Assessee Appeal Partly AllowedI.T.A. No. 1399/Ahd/20242025 TaxPub(DT) 3421 (Ahd-Trib) 12-Jun-2025 -- Section : 89(1) 143(1) -- Luck-Trib -- Arun Kumar Singh v. ITO Assessee Appeal AllowedITA No. 207/LKW/20252025 TaxPub(DT) 3419 (Luck-Trib) 12-Jun-2025 -- Section : 528 276C -- Bom-HC -- Arjun Amarjeet Rampal v. ITD & Anr.Writ Petition No. 2579 of 20252025 TaxPub(DT) 3418 (Bom-HC) 12-Jun-2025 -- Section : -- SC -- Lyon D.C. v. Pr. CIT Application DisposedReview Petition (Civil) No. ... of 2024 (Arising out of Diary No. 39775/2019) in Civil Appeal No. 7230 of 20182025 TaxPub(DT) 3398 (SC) 12-Jun-2025 -- Section : 143(2) -- Raj-HC -- Veto Electropowers (India) (P) Ltd. v. UOI Petition DismissedD.B. Civil Writ Petition Nos. 81, 84, 85, 104 and 126 of 20242025 TaxPub(DT) 3392 (Raj-HC) 12-Jun-2025 -- Section : 119 80IC 143 80I(C) 154 -- Del-HC -- Square Vision India (P) Ltd. v. PCITW.P. (C) No. 3291/2025 and CM Appl. 15558/20252025 TaxPub(DT) 3375 (Del-HC) 12-Jun-2025 -- Section : 142(1) 144 69A -- Del-Trib -- Shyam v. ITO Assessee Appeal DismissedITA No. 1747/Del/20242025 TaxPub(DT) 3371 (Del-Trib) 12-Jun-2025 -- Section : 194C 147 148 144 144(B) -- Del-Trib -- Satbir Singh v. ITO Assessee Appeal Partly AllowedITA No. 1848/Del/20242025 TaxPub(DT) 3366 (Del-Trib) 12-Jun-2025 -- Section : 250 154 143(1) 50C 143(1)/154 143(1)(a) 143(1)(A) -- Pune-Trib -- Robossist Technologies v. ITO Assessee Appeal AllowedITA No. 507/PUN/20252025 TaxPub(DT) 3363 (Pune-Trib) 12-Jun-2025 -- Section : 139(1) 143(3) 148 147/144 -- Del-Trib -- Rajdarbar Heritage Venture Ltd. v. ITOITA No. 2498/DEL/2024, ITA No. 2502/DEL/20242025 TaxPub(DT) 3357 (Del-Trib) 12-Jun-2025 -- Section : 260A 68 -- Cal-HC -- Pr. CIT v. Janhavi Promoters (P) Ltd. Appeal DismissedITAT/220/2024, IA No. GA/2/20242025 TaxPub(DT) 3355 (Cal-HC) 12-Jun-2025 -- Section : 250 -- Del-Trib -- Neha Herbals (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 942/Del/20242025 TaxPub(DT) 3348 (Del-Trib) 12-Jun-2025 -- Section : 80G(5) -- Ahd-Trib -- Jivandeep Foundation v. CIT(E) Assessee Appeal DismissedITA No. 177/Ahd/20252025 TaxPub(DT) 3334 (Ahd-Trib) 12-Jun-2025 -- Section : 250(6) 263/143(3) 69A 143(2) 44AD -- Del-Trib -- Firoz v. DCIT Assessee Appeal AllowedITA No. 5955/Del/20242025 TaxPub(DT) 3323 (Del-Trib) 12-Jun-2025 -- Section : 244(A) 143(1) 244A 143(3) 154 -- Ahd-Trib -- Elsamex Maintenance Services Ltd. v. Dy. CIT Assessee Appeal AllowedI.T.A. No. 1993/Ahd/20242025 TaxPub(DT) 3321 (Ahd-Trib) 12-Jun-2025 -- Section : 143(3) 144B 143(2) 142(1) 14(A) 80G 14A -- Del-Trib -- DCIT v. Amazon Smart Commerce Solutions (P) Ltd. Revenue Appeal DismissedITA No. 4981/DEL/20242025 TaxPub(DT) 3317 (Del-Trib) 12-Jun-2025 -- Section : 143(1) 143(1)(a) -- Ahd-Trib -- Checkmate Services (P) Ltd. v. Dy. CIT Assessee Appeal DismissedI.T.A. No. 68/Ahd/20232025 TaxPub(DT) 3312 (Ahd-Trib) 12-Jun-2025 -- Section : 10AA 143(3) 143(1) 10(AA) 36(1)(va) -- Del-Trib -- Asstt. CIT v. To The New (P) Ltd. Revenue Appeal DismissedI.T.A. No. 5024/DEL/20242025 TaxPub(DT) 3308 (Del-Trib) 12-Jun-2025 -- Section : 144 142(1) 143(2) -- Del-Trib -- Agro Fresh Fruits & Vegetables v. ITO Assessee Appeal AllowedITA No. 5656/Del/20242025 TaxPub(DT) 3297 (Del-Trib) 12-Jun-2025 -- Section : 250 147/144 249(4) 148 249(4)(b) 133H 208 210 -- Asr-Trib -- Javeed Ahmad Lone v. ITO Assessee Appeal AllowedI.T.A. No. 259/Asr/20242025 TaxPub(DT) 3259 (Asr-Trib) 12-Jun-2025 -- Section : -- Del-Trib -- Vijay Kumar Sachdeva v. ACIT Assessee Appeal Partly AllowedITA No. 2992/Del/20172025 TaxPub(DT) 3256 (Del-Trib) 12-Jun-2025 -- Section : 260A 147/144 143(2) 143(3) 148 132 151 139 45 151(1) -- Del-HC -- Sukhbir S. Dagar v. ITOITA 741/2023 & CM Appl. 19588/20252025 TaxPub(DT) 3228 (Del-HC) 12-Jun-2025 -- Section : 143(3) 148 133(6) 68 69C -- Del-Trib -- Sobit Metals (P) Ltd. v. ITO Assessee Appeal AllowedITA No. 4774/Del/20242025 TaxPub(DT) 3221 (Del-Trib) 12-Jun-2025 -- Section : 12AB 80G 80G(5B) 11(5) -- Jp-Trib -- Digamber Jain Parasnath Teerth Ekshetra Comm v. CIT(E)ITA No. 151 & 152/JPR/20252025 TaxPub(DT) 3212 (Jp-Trib) 12-Jun-2025 -- Section : 250 161(1) 199 154 143(1) -- Mum-Trib -- Jameshed R. Bilimoria v. ITO Assessee Appeal AllowedITA No. 6252/MUM/2024, 6251/MUM/20242025 TaxPub(DT) 3196 (Mum-Trib) 12-Jun-2025 -- Section : 250 143(3) 69A 80C 143(2) 142(1) 250(6) -- Srt-Trib -- Yogeshkumar Manaharlal Hajariwala v. ITO Assessee Appeal AllowedITA No. 1271/SRT/20242025 TaxPub(DT) 3190 (Srt-Trib) 12-Jun-2025 -- Section : 271(1)(c) 270A 250 147 148 144B 133A -- Pune-Trib -- Yogesh Shivaji Shinde v. ITO Assessee Appeal AllowedITA No. 168/PUN/20252025 TaxPub(DT) 3189 (Pune-Trib) 12-Jun-2025 -- Section : 147 148 144/147 50C 54F 142(1) 271(1)(c) -- Del-Trib -- Saurabh Khanna v. ITO Assessee Appeal Partly AllowedITA No. 3022/DEL/20242025 TaxPub(DT) 3184 (Del-Trib) 12-Jun-2025 -- Section : 271D 271A 44AA 148 80P 147 144 -- Del-Trib -- Saini Co-operative Thrift & Credit Society Ltd. v. ITO Assessee Appeal AllowedITA Nos. 4686 and 4687/Del/20242025 TaxPub(DT) 3171 (Del-Trib) 12-Jun-2025 -- Section : 270A 147 148 270A(8) 270(A) 133A -- Pune-Trib -- Sachin Baban Shinde v. ITO Assessee Appeal AllowedITA No. 663/PUN/20252025 TaxPub(DT) 3169 (Pune-Trib) 12-Jun-2025 -- Section : 250 271CA 133A 206C 206C(7) 201(1) 271C(1)(a) 129 206C(1) 273B 271(1)(c) -- Srt-Trib -- Rahul Coal India (P) Ltd. v. Addl. CIT (TDS) Assessee Appeal AllowedITA No. 1220/SRT/20242025 TaxPub(DT) 3151 (Srt-Trib) 12-Jun-2025 -- Section : 148 135A -- Bom-HC -- Nimesh Sharad Shah v. Asstt. CIT Petition DismissedWrit Petition (L) No. 18988 of 20242025 TaxPub(DT) 3123 (Bom-HC) 12-Jun-2025 -- Section : 133(6) 145(3) 253 -- Mum-Trib -- ITO v. Mahendra Hemraj Jain Revenue Appeal AllowedITA No. 5313/MUM/20242025 TaxPub(DT) 3111 (Mum-Trib) 12-Jun-2025 -- Section : 250 148 44AB 142(1) 144 147 -- All-Trib -- Jai Maa Durga Traders v. CIT(A) Assessee Appeal AllowedITA No. 124/ALLD/20242025 TaxPub(DT) 3087 (All-Trib) 12-Jun-2025 -- Section : 143(3) 54 234B 234C 2(14) 55A 54B 54F -- Del-Trib -- Har Chand v. DCIT Assessee Appeal AllowedITA No. 6369/Del/20192025 TaxPub(DT) 3072 (Del-Trib) 12-Jun-2025 -- Section : 143(3) -- Mum-Trib -- Dy. CIT v. Icon Infotech (P) Ltd. Revenue Appeal DismissedITA No. 1774/Mum/20252025 TaxPub(DT) 3035 (Mum-Trib) 12-Jun-2025 -- Section : 201 192 139 221 200 153 288 194J -- Del-HC -- Conner Institute of Health Care & Research Center (P) Ltd. v. DCIT Petition DisposedW.P. (C) No. 16978/20222025 TaxPub(DT) 3026 (Del-HC) 12-Jun-2025 -- Section : 148 151 133(6) 143(2) -- Del-Trib -- Arun Tyagi v. ITO Assessee Appeal Partly AllowedITA No. 5489/DEL/20242025 TaxPub(DT) 2994 (Del-Trib) 12-Jun-2025 -- Section : 263 143(3) 2(15) 12AA 11 142(1) -- Coch-Trib -- ITO (E) v. Malanadu Milk Producers Society Revenue Appeal DismissedITA No. 633/Coch/20242025 TaxPub(DT) 2886 (Coch-Trib) 12-Jun-2025 -- Section : 148 142 147 144B 156 -- Guj-HC -- Vital Connections LLP v. National Faceless Assessment Centre & Ors. Petition AllowedR/Special Civil Application No. 7617 of 20222025 TaxPub(DT) 2849 (Guj-HC) 12-Jun-2025 -- Section : 292BB 150 142(1) 139 69A 115BBE 148 -- Ahd-Trib -- ITO v. Panchanbhai Muljibhai Chavda Revenue Appeal DismissedITA No. 1951/Ahd/20242025 TaxPub(DT) 2840 (Ahd-Trib) 12-Jun-2025 -- Section : 250 69A 68 44AB -- Srt-Trib -- ITO v. Lalit Vanarsibhai Patel Revenue Appeal DismissedITA No. 849/SRT/20242025 TaxPub(DT) 2839 (Srt-Trib) 12-Jun-2025 -- Section : 69A 132 132(4) 245D -- Chd-Trib -- Jagdeep Singh & Anr. v. DCIT Assessee Appeal AllowedITA No. 82/Chd/2024 and ITA No. 111/Chd/20242025 TaxPub(DT) 2812 (Chd-Trib) 12-Jun-2025 -- Section : 144B 148 143(2) 142(1) 147 69 263 143(3) -- Del-Trib -- Abhipra Capital Ltd. v. Pr. CIT Assessee Appeal AllowedITA No. 1728/Del/20242025 TaxPub(DT) 2762 (Del-Trib) 12-Jun-2025 -- Section : 143 250 249 -- Guj-HC -- Shrikunj Corpn. v. CIT(A) & Ors. Petition DisposedR/Special Civil Application No. 6173 of 20222025 TaxPub(DT) 2724 (Guj-HC) 12-Jun-2025 -- Section : 148 143 147 143(3) 144 145 -- Bom-HC -- Sai Shirdi Constructions v. Asstt. CIT Petition DismissedWrit Petition No. 1215 of 20162025 TaxPub(DT) 2708 (Bom-HC) 12-Jun-2025 -- Section : 250(6) 80-IC 154 80IC 143(3) -- Chd-Trib -- Universal Print O Pack v. DCIT Assessee Appeal AllowedITA No. 719/Chd/20242025 TaxPub(DT) 2662 (Chd-Trib) 12-Jun-2025 -- Section : -- Bom-HC -- Promod India (P) Ltd. v. Dy. CIT Petition DismissedWrit Petition No. 2834 of 20222025 TaxPub(DT) 2645 (Bom-HC) 12-Jun-2025 -- Section : 12AA 11 143(1) 143(3) 12AB -- Guj-HC -- Pareviya Veer Mandir Trust v. ITO Petition DisposedR/Special Civil Application No. 5000 of 20212025 TaxPub(DT) 2637 (Guj-HC) 12-Jun-2025 -- Section : 153C 153A -- Del-HC -- Pooja Gupta v. Asstt. CITW.P. (C) No. 255/2024, CM Appl. 1194/2024 (Interim Stay), W.P. (C) 258/2024, CM Appl. 1197/2024 (Interim Stay), W.P. (C) 260/2024, CM Appl. 1198/2024 (Interim Stay), W.P. (C) 277/2024, CM Appl. 1231/2024 (Interim Stay)2025 TaxPub(DT) 2513 (Del-HC) 12-Jun-2025 -- Section : -- Bom-HC -- Manoj Naraindas Motwani v. Asstt. CIT Petition DismissedWrit Petition No. 42 of 20252025 TaxPub(DT) 2506 (Bom-HC) 12-Jun-2025 -- Section : 143(1) 36(1)(v 36(1)(va) 143(1)(a) 2(24)(x) 38 -- Ahd-Trib -- Checkmate Facility & Electronic Solutions (P) Ltd. v. Dy. CIT Assessee Appeal DismissedI.T.A. Nos. 473 & 706/Ahd/20242025 TaxPub(DT) 2473 (Ahd-Trib) 12-Jun-2025 -- Section : 154 133A(2A) -- Mad-HC -- Tamil Nadu Power Finance & Infrastructure Development Corpn. Ltd. (TNPFC) v. CIT Petition DisposedW.P. No. 7892 of 2025 and W.M.P. No. 8972 of 20252025 TaxPub(DT) 2409 (Mad-HC) 12-Jun-2025 -- Section : 271(1)(c) 143(1) 148 40(a)(ia) -- Pune-Trib -- Solapur Siddheshwar Sahakari Bank Ltd. v. ACIT Assessee Appeal AllowedITA No. 2480/PUN/20242025 TaxPub(DT) 2397 (Pune-Trib) 12-Jun-2025 -- Section : 263 143(3) -- Chd-Trib -- Mohd. Munim v. Pr. CIT Appeal AllowedITA No. 176/CHANDI/20232025 TaxPub(DT) 2393 (Chd-Trib) 12-Jun-2025 -- Section : 282 80G(5) 282A -- Asr-Trib -- Sharan Foundation v. CIT(E) Assessee Appeal AllowedI.T.A. No. 254/Asr/20242025 TaxPub(DT) 2392 (Asr-Trib) 12-Jun-2025 -- Section : 12A 80G 12A(1)(ac) 12AB 12AA -- Pune-Trib -- Priyadarshini Gymkhana v. CIT(E) Assessee Appeal AllowedITA Nos. 2715 & 2716/PUN/20242025 TaxPub(DT) 2380 (Pune-Trib) 12-Jun-2025 -- Section : 250 68 147/148 143(3)/147 148 -- Kol-Trib -- Novelty Commotrade (P) Ltd. v. ITO Assessee Appeal AllowedI.T.A. No. 1166/Kol/20232025 TaxPub(DT) 2379 (Kol-Trib) 12-Jun-2025 -- Section : 260A 40(b) 161 164 268 40(ba) -- Bom-HC -- Mehta Jaising Construction v. Asstt. CIT Appeal DismissedIncome Tax Appeal (IT) No. 3838 of 20092025 TaxPub(DT) 2377 (Bom-HC) 12-Jun-2025 -- Section : 250 50C 148 147 50C(1) 48 -- Ahd-Trib -- Jivabhai Madhabhai Desai v. ITO Assessee Appeal AllowedI.T.A. No. 838/Ahd/20242025 TaxPub(DT) 2371 (Ahd-Trib) 12-Jun-2025 -- Section : 201 201(1A) 194IA 195 201(1) 234E -- Mum-Trib -- Ammar Abdulla Arsiwala v. ITO Assessee Appeal AllowedITA No. 5561/Mum/20242025 TaxPub(DT) 2351 (Mum-Trib) 12-Jun-2025 -- Section : 154 115BBE 143(2) 142(1) 127 68 69C 46A -- Del-Trib -- Anil Kant v. Dy. CIT Assessee Appeal AllowedITA No. 1018/DEL/20242025 TaxPub(DT) 2314 (Del-Trib) 12-Jun-2025 -- Section : -- Mum-Trib -- Royal Twinkle Star Club (P) Ltd. v. DCIT Assessee Appeal DismissedITA Nos. 1430/MUM/2018 and ITA Nos. 1431/MUM/2018 and ITA Nos. 1432/MUM/20182025 TaxPub(DT) 2310 (Mum-Trib) 12-Jun-2025 -- Section : 271 271(1)(c) 153A -- Del-Trib -- Rama Pashu Aahar (P) Ltd. v. ACIT Assessee Appeal AllowedITA Nos. 2673, 2674 & 2675/DEL/2024, ITA Nos. 2687, 2688, 2689, 2690, 2691 & 2692/DEL/2024, ITA Nos. 2668, 2669, 2670, 2671 & 2672/DEL/20242025 TaxPub(DT) 2305 (Del-Trib) 12-Jun-2025 -- Section : 250 143(1) 115A -- Mum-Trib -- Mahindra Overseas Investment Co. (Mauritius) Ltd. v. ACIT Assessee Appeal AllowedITA No. 1792/Mum/20242025 TaxPub(DT) 2287 (Mum-Trib) 12-Jun-2025 -- Section : 250 143(3) 69A 143(2) 142(1) -- Kol-Trib -- Lalbabu Prasad v. DCIT Assessee Appeal AllowedI.T.A. No. 438/PAT/20242025 TaxPub(DT) 2281 (Kol-Trib) 12-Jun-2025 -- Section : 147 144 144B 151A 148 142(1) 142B -- Pat-Trib -- Kashyap Constructions & Developers v. ACIT Assessee Appeal AllowedITA No. 716/PAT/20242025 TaxPub(DT) 2278 (Pat-Trib) 12-Jun-2025 -- Section : -- Bom-HC -- Pr. CIT v. ICICI Securities Ltd. Appeal DismissedIncome Tax Appeal No. 2034 of 20182025 TaxPub(DT) 2272 (Bom-HC) 12-Jun-2025 -- Section : 250 143(3) 147 148 148A 144 144B 68 115BBE 148A(b) 148A(d) 151 -- Mum-Trib -- Asstt. CIT v. Asha P Kedia Assessee Appeal Allowed Revenue Appeal DismissedITA No. 3672/M/2024, CO No. 181/M/2024 (Arising out of ITA No. 3672/M/2024)2025 TaxPub(DT) 2249 (Mum-Trib) 12-Jun-2025 -- Section : 270A 270A(9)(a) 80C 143(3) 270(9) 250 -- Mum-Trib -- Arun Narayan Chavan v. DCIT Appeal AllowedITA No. 6053/MUM/20242025 TaxPub(DT) 2248 (Mum-Trib) 12-Jun-2025 -- Section : 143(3) 50C 142(1) -- Agra-Trib -- Vishnu Kumar Jain v. ITO Appeal AllowedITA No. 143/Agr/20242025 TaxPub(DT) 2181 (Agra-Trib) 12-Jun-2025 -- Section : 69A 115BBE 271AAC 143(2) 142(1) 133(6) 59A -- Ahd-Trib -- Lakshmichand Pribhdas Jaisinghani v. ITO Assessee Appeal AllowedITA No. 878/Ahd/20232025 TaxPub(DT) 2179 (Ahd-Trib) 12-Jun-2025 -- Section : -- Bom-HC -- Rashmi Ameya Housing & Developers Estate Realtors (P) Ltd. v. Asstt. CIT & Ors. Application DisposedInterim Application (L) No. 4421 of 2025 in Income Tax Appeal No. 803 of 2023, and Interim Application (L) No. 4567 of 2025 in Income Tax Appeal No. 2437 of 2022 and Interim Application (L) No. 5640 of 2025 in Income Tax Appeal No. 773 of 2023 and I2025 TaxPub(DT) 2166 (Bom-HC) 12-Jun-2025 -- Section : 250 251 143(3) 68 -- Chen-Trib -- ITO v. Athisaya Pani Pravin George Assessee Appeal AllowedITA Nos. 180/Chny/2024 and ITA Nos. 323/Chny/20242025 TaxPub(DT) 2139 (Chen-Trib) 12-Jun-2025 -- Section : 250 80P 143(3) 80P(4) 80P(1) 80(P)(2) -- Coch-Trib -- Mamala Service Co-operative Bank Ltd. v. ITO Assessee Appeal AllowedITA No. 801/Coch/20242025 TaxPub(DT) 2119 (Coch-Trib) 12-Jun-2025 -- Section : 54F 148 143(2) 143(3) 250 -- Pune-Trib -- Mahadev Dasu Jadhav v. ITO Assessee Appeal DismissedITA No. 24/PUN/20252025 TaxPub(DT) 2117 (Pune-Trib) 12-Jun-2025 -- Section : 250 147 144 144B 148 142(1) -- Pune-Trib -- ITO v. Agrasen Maharaj Nagari Sahakari Pathsanstha Maryadit Revenue Appeal DismissedITA No. 1306/PUN/20242025 TaxPub(DT) 2097 (Pune-Trib) 12-Jun-2025 -- Section : 69C 132 148 143(2) 142(1) 115BBE 65B 132(4) -- Mum-Trib -- Asstt. CIT v. Nilesh Ramesh ToshniwalITA No. 5656/MUM/2024, CO No. 23/MUM/2025 (in ITA No. 5656/MUM/2024)2025 TaxPub(DT) 2067 (Mum-Trib) 12-Jun-2025 -- Section : 148 147 -- Bom-HC -- Siemens A.G. v. Asst. CIT Petition AllowedWrit Petition No. 845 of 20152025 TaxPub(DT) 2034 (Bom-HC) 12-Jun-2025 -- Section : 268A -- Chhattisgarh-HC -- Pr. CIT v. Savitri Verma TAXC No. 59 of 20252025 TaxPub(DT) 2026 (Chhattisgarh-HC) 12-Jun-2025 -- Section : 143(1)(a) 147 271-AAC(1) -- Mad-HC -- Rasheed Ali & Sons v. ITOW.P. (MD) No. 6945 of 2025 and W.M.P. (MD) Nos. 5227, 5228 and 5229 of 20252025 TaxPub(DT) 2003 (Mad-HC)