Know what we have updated recently at TaxPublishers.in Judgments Articles Statutes Others 21-Sep-2023 -- Section : 142(1) -- High Court of Madras -- SP. SPL. 41, Sammanthapuram Primary Agricultural Cooperative Society Ltd. v. Assessment Unit Petition Disposed2023 TaxPub(DT) 5122 (Mad-HC) 21-Sep-2023 -- Section : 250 143(2) 142(1) 143(3) -- ITAT, Mumbai Bench -- Maple Realtors (P) Ltd. v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 4975 (Mum-Trib) 21-Sep-2023 -- Section : -- High Court of Delhi -- Samtel Glass Ltd. v. Dy. CIT Appeal Disposed2023 TaxPub(DT) 4930 (Del-HC) 21-Sep-2023 -- Section : 271AAA 132 -- High Court of Punjab & Haryana -- Pr. CIT v. Ind Swift Laboratories Ltd. Appeal Dismissed2023 TaxPub(DT) 4913 (P&H-HC) : (2023) 456 ITR 0270 21-Sep-2023 -- Section : 143(3) 148 133(6) 147 69 -- High Court of Bombay -- Pr. CIT v. Ashwin Purshotam Bajaj Appeal Dismissed2023 TaxPub(DT) 4900 (Bom-HC) : (2023) 456 ITR 0365 21-Sep-2023 -- Section : 271(1)(c) -- ITAT, Mumbai Bench -- Rajesh Kumar C Jain v. National Faceless Assessment Centre, New Delhi Assessee Appeal Allowed2023 TaxPub(DT) 4803 (Mum-Trib) 21-Sep-2023 -- Section : 271(1)(c) 92CA(3) 35(2AB) -- ITAT, Delhi Bench -- DCIT v. SRF Ltd. Revenue Appeal Dismissed2023 TaxPub(DT) 4792 (Del-Trib) 21-Sep-2023 -- Section : 250(6) 54 54F 234B 271(1)(c) -- ITAT, Ahmedabad Bench -- Manesh Bansilal Shah v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 4786 (Ahd-Trib) 21-Sep-2023 -- Section : 263 143(3) 143(2) -- ITAT, Hyderabad Bench -- SAP Medicals (P) Ltd. v. ITO Assessee Appeal Dismissed2023 TaxPub(DT) 4781 (Hyd-Trib) 21-Sep-2023 -- Section : 12AA 12AB -- ITAT, Ahmedabad Bench -- Gandhi Ashram Dhinoj v. CIT(E) Appeal Allowed2023 TaxPub(DT) 4751 (Ahd-Trib) 21-Sep-2023 -- Section : 148A 9(1)(vii) 148A(d) 139 -- High Court of Delhi -- Timex Group USA Inc. v. Dy. CIT Application Closed2023 TaxPub(DT) 4725 (Del-HC) 21-Sep-2023 -- Section : 250 148 2(14) 143(1) 147 56 2(14)(c) 56(1) 10(23AAB) 80CCC 10(10D) 80CCC(2) 80 -- ITAT, Mumbai Bench -- Mihir K. Jhaveri v. CIT(A) Assessee Appeal Allowed2023 TaxPub(DT) 4700 (Mum-Trib) 21-Sep-2023 -- Section : 36(1)(via) 250 43B 139(1) 154 143(1) 2(24)(x) -- ITAT, Chandigarh Bench -- MDC Pharmaceuticals Ltd. v. ACIT Assessee Appeal Allowed2023 TaxPub(DT) 4698 (Chd-Trib) 21-Sep-2023 -- Section : 35(2AB) 40a 143 133(6) -- ITAT, Delhi Bench -- Botil Oil Tools India (P) Ltd. v. ACIT Assessee Appeal Partly Allowed2023 TaxPub(DT) 4670 (Del-Trib) 21-Sep-2023 -- Section : 143(3) 69A 271(1)(c) -- ITAT, Chennai Bench -- Edward Sam v. ITO Assessee Appeal Allowed2023 TaxPub(CL) 1165 (Chen-Trib) 21-Sep-2023 -- Section : 148 151 -- ITAT, Delhi Bench -- ITO v. Soumya Tradecom (P) Ltd. Revenue Appeal Dismissed2023 TaxPub(DT) 4474 (Del-Trib) 21-Sep-2023 -- Section : 263 143(3) 54F -- ITAT, Indore Bench -- Suman Kumar Anand v. Pr. CIT Appeal Dismissed2023 TaxPub(DT) 4468 (Ind-Trib) 21-Sep-2023 -- Section : 153C 144 156 142(1) -- High Court of Delhi -- Sanskriti Exim (P) Ltd. v. Dy. CIT Application Closed2023 TaxPub(DT) 4336 (Del-HC) 21-Sep-2023 -- Section : 148A -- High Court of Punjab & Haryana -- Shashank Garg v. ITO Petition Allowed2023 TaxPub(DT) 4206 (P&H-HC) : (2023) 455 ITR 0347 21-Sep-2023 -- Section : 50C 147 -- ITAT, Delhi Bench -- Charan Singh v. ITO Assessee Appeal Dismissed2023 TaxPub(DT) 4083 (Del-Trib) 21-Sep-2023 -- Section : 13(1)(b) -- High Court of Delhi -- The Northern India Zonal Assesmbly of The Mar Thoma Church v. ITO & Anr. Petition Disposed2023 TaxPub(DT) 4054 (Del-HC) 21-Sep-2023 -- Section : 119 119(2)(b) 44AB -- High Court of Bombay -- Mathuradas Narandas & Sons Forwarders Ltd. v. Central Board of Direct Taxes & Ors. Petition Dismissed2023 TaxPub(DT) 4047 (Bom-HC) 21-Sep-2023 -- Section : 143(2) 143(3) -- ITAT, Hyderabad Bench -- Gayatri ECI v. Dy. CIT Assessee Appeal Allowed2023 TaxPub(DT) 4037 (Hyd-Trib) 21-Sep-2023 -- Section : 148 149 -- High Court of Bombay -- Vishnu R. Prabhu v. UOI Assessee Appeal and Revenue Appeal2023 TaxPub(DT) 3781 (Bom-HC) 21-Sep-2023 -- Section : 80 80C -- ITAT, Delhi Bench -- Ghanshyam Dass v. ITO Assessee Appeal Dismissed2023 TaxPub(DT) 3771 (Del-Trib) 21-Sep-2023 -- Section : 154 115JAA 115JB 154(1) 143(1) -- ITAT, Surat Bench -- Enviro Technology Ltd. v. DCIT Assessee Appeal Dismissed2023 TaxPub(DT) 3710 (Srt-Trib) 21-Sep-2023 -- Section : 148 143(3) 151 147 -- High Court of Bombay -- Anil Mangtulal Seksaria (HUF) v. ITO Petition Disposed2023 TaxPub(DT) 3690 (Bom-HC) 21-Sep-2023 -- Section : 250 156 147 270A 234A -- ITAT, Pune Bench -- Sanjay Vishnupant Nadhe v. ITO Appeal Dismissed2023 TaxPub(DT) 3632 (Pune-Trib) 21-Sep-2023 -- Section : 14A 10(34) -- High Court of Delhi -- Pr. CIT v. Religare Enterprises Ltd. Appeal Closed2023 TaxPub(DT) 3629 (Del-HC) 21-Sep-2023 -- Section : 250 80P 80P(4) 80P(2)(d) 2(19) -- ITAT, Pune Bench -- Vaibhav Nagari Sahakari Pat. Sanstha Maryadit v. ITO Appeal Allowed2023 TaxPub(DT) 3437 (Pune-Trib) 21-Sep-2023 -- Section : 250 143(1) 80P 2(19) -- ITAT, Pune Bench -- Shailendra Co-operative Housing Society Ltd. v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 3401 (Pune-Trib) 21-Sep-2023 -- Section : 250 143(3) 80 80C -- ITAT, Amritsar Bench -- Ghulam Nabi Marazi v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 3400 (Asr-Trib) 21-Sep-2023 -- Section : 271B 288 6 -- ITAT, Pune Bench -- Santosh Swarupchand Bhandari v. ITO Assessee Appeal Dismissed2023 TaxPub(DT) 3395 (Pune-Trib) 21-Sep-2023 -- Section : 148A 148A(b) 140A -- High Court of Gujarat -- MMC Projects India (P) Ltd. v. Asstt. CIT Petition Allowed2023 TaxPub(DT) 3359 (Guj-HC) 21-Sep-2023 -- Section : 245 -- High Court of Delhi -- Infres Methodex (P) Ltd. v. Asstt. CIT Application Closed2023 TaxPub(DT) 3341 (Del-HC) 21-Sep-2023 -- Section : 148 148A -- High Court of Delhi -- World Wide Metals (P) Ltd. v. ITO Application Disposed2023 TaxPub(DT) 3256 (Del-HC) 21-Sep-2023 -- Section : 148A 148A(b) -- High Court of Delhi -- Puneet Kumar Bansal (HUF) v. ITO Application Closed2023 TaxPub(DT) 3112 (Del-HC) 21-Sep-2023 -- Section : 41 46 46(4)b) -- High Court of Delhi -- Prateek Chitkara v. Jt. CIT Application Closed2023 TaxPub(DT) 3106 (Del-HC) 21-Sep-2023 -- Section : 2(15) -- High Court of Delhi -- CIT(E) v. National Accreditation Board for Testing & Calibration Laboratories Appeal Closed2023 TaxPub(DT) 3080 (Del-HC) 20-Sep-2023 -- Section : 250 143(3) 2(15) 11 234B 13(8) 271(1)(c) -- ITAT, Amritsar Bench -- Sub Division Sannjh (Community Policing) Society v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 2367 (Asr-Trib) 20-Sep-2023 -- Section : 143(3) 144C(13) 144C(5) 234A 139(1) 234B 270A -- ITAT, Mumbai I Bench -- Van Oord Dredging and Marine Contractors B.V. v. Asstt. CIT Assessee Appeal Partly Allowed2023 TaxPub(DT) 2286 (Mum-Trib) 20-Sep-2023 -- Section : 143(3) 144C(13) 144C(5) 9(1)(vi) 9(1)(vii) 234B 270A 90(2) 12(4)(b) -- ITAT, Mumbai I Bench -- Atos Information Technology (Singapore) Pte Ltd. v. Dy. CIT Assessee Appeal Partly Allowed2023 TaxPub(DT) 2285 (Mum-Trib) 20-Sep-2023 -- Section : 143(3) 144C(13) 144C(5) 92(1) 92B 92C-which 92A(1) 92F(ii) 92A(2) 40A(9) 80IA 1 -- ITAT, Mumbai J Bench -- Tata Chemicals Ltd. v. Dy. CIT Assessee Appeal Partly Allowed2023 TaxPub(DT) 2284 (Mum-Trib) 20-Sep-2023 -- Section : 250(6) 37(1) -- ITAT, Delhi C Bench -- Green Airways (P) Ltd. v. ACIT Assessee Appeal Partly Allowed2023 TaxPub(DT) 2283 (Del-Trib) 20-Sep-2023 -- Section : 2(h) 3 33 34 37 4 617 10 17 10(20A) 10(20) 41(1) 80G 30 37(1) 43A 22 56 -- ITAT, Bangalore A Bench -- Bangalore Metro Rail Corporation Ltd. v. Dy. CIT Assessee Appeal and Revenue Appeal Partly Allowed2023 TaxPub(DT) 2282 (Bang-Trib) 20-Sep-2023 -- Section : 143(3) 68 131 -- ITAT, Kolkata Bench -- Manju Credit (P) Ltd. v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 1042 (Kol-Trib) 20-Sep-2023 -- Section : 143(3) 263 68 148 147 142(1) 133(6) 131(1) 143(3)/147 143(1)(a) -- ITAT, Kolkata Bench -- ITO v. Mainak Suppliers (P) Ltd. Revenue Appeal Dismissed2023 TaxPub(DT) 1041 (Kol-Trib) 20-Sep-2023 -- Section : 250 37(1) 234B 143(2) 40(a)(i) 254 -- ITAT, Bangalore Bench -- FMC India (P) Ltd. v. Asstt. CIT Assessee Appeal Partly Allowed Revenue Appeal Allowed2023 TaxPub(DT) 659 (Bang-Trib) 20-Sep-2023 -- Section 439... 2023 TaxPub(GST) 1273 (P&H-HC) Yash Pal Jindal v. State of UT P&H-HC 20-Sep-2023 -- Section 109 Section 107(1) Section 73 Section 112 Section 227 Section 108 Section 117 Section 113... 2023 TaxPub(GST) 1271 (HP-HC) Vardhman Ispat Udyog v. State of Himachal Pradesh & Ors. HP-HC 20-Sep-2023 -- Section 74 Section 50 Section 50(3)... 2023 TaxPub(GST) 1270 (Mad-HC) Rajendra Steel Industries v. STO (ST) Mad-HC 20-Sep-2023 -- Section 65 Section 73... 2023 TaxPub(GST) 1269 (Mad-HC) Raja Stores v. Asstt. Commr. (ST) Mad-HC 20-Sep-2023 -- 2023 TaxPub(GST) 1268 (Mad-HC) P.G. Textiles v. Asstt. Commr. (ST) Mad-HC 20-Sep-2023 -- Section 107(1) Section 107(4)... 2023 TaxPub(GST) 1267 (Mad-HC) Nachimuthu Selvaraj v. Appellate Dy. Commr. (ST) (FAC) Mad-HC 20-Sep-2023 -- 2023 TaxPub(GST) 1266 (Mad-HC) Alaghu Vivek v. Appellate Dy. Commr. (ST) Mad-HC 20-Sep-2023 -- Section 169(1)(d)... 2023 TaxPub(GST) 1265 (Mad-HC) Alaghu Vivek v. Appellate Dy. Commr. (ST) Mad-HC 20-Sep-2023 -- Section 107... 2023 TaxPub(GST) 1264 (Mad-HC) Aero Construction & Equipments v. Asstt. Commr. (ST) Mad-HC 20-Sep-2023 -- Section 112 Section 112(3) Section 109... 2023 TaxPub(GST) 1262 (Sikkim-HC) Commr. of CGST & CX v. Sicpa India (P) Ltd. Sikkim-HC 20-Sep-2023 -- Section 56 Section 8(2) Section 168 Section 54(6) Section 107 Section 15 Section 5(4) Section 168(1) Section 54(3) Section 2 Section 113 Section 132 Section 132-A Section 65 Section 65(19)(ii) Rule 89(4) Rule 91(2) Rule 46 Rule 1(2) Rule 7... 2023 TaxPub(GST) 1261 (Jhar-HC) Tata Steel Ltd. v. UOI Jhar-HC 20-Sep-2023 -- Section 112 Section 172 Section 109 Section 107... 2023 TaxPub(GST) 1260 (Pat-HC) Tanya Construction & Plantation (P) Ltd. v. CGST Pat-HC 20-Sep-2023 -- Section 107... 2023 TaxPub(GST) 1257 (All-HC) Surendra Bahadur Singh v. State of U.P. All-HC 20-Sep-2023 -- Section RNo259/1 Section 83(3)... 2023 TaxPub(GST) 1256 (Mad-HC) Sunrise Enterprises v. Superintendent of GST & CE Mad-HC 20-Sep-2023 -- Section 74(1) Section 142 Section 148 Section 62 Section 50 Section 47 Section 107... 2023 TaxPub(GST) 1254 (Mad-HC) Senthil Andavar Agencies v. STO Mad-HC 20-Sep-2023 -- Section 140... 2023 TaxPub(GST) 1253 (Mad-HC) Renga Timbers v. Asstt. Commr. (ST) Mad-HC 20-Sep-2023 -- Section 16 Section 73 Rule 86A Rule 86-A(1)(a)... 2023 TaxPub(GST) 1252 (Mad-HC) Rameswar Metal House v. Asstt. Commr. (ST) Mad-HC 20-Sep-2023 -- Section 73 Section 67(6) Rule 140(1)... 2023 TaxPub(GST) 1250 (Mad-HC) Lakshmi Granite Exports v. Senior Intelligence Officer Mad-HC 20-Sep-2023 -- Section 67(1) Section 29(2)(e)... 2023 TaxPub(GST) 1248 (Mad-HC) SP Metal Industries v. Superintendent of GST & CE Mad-HC 20-Sep-2023 -- Section 107... 2023 TaxPub(GST) 1247 (Del-HC) Solidum & Stars Guild LLP v. CCT Del-HC 20-Sep-2023 -- 2023 TaxPub(GST) 1246 (Del-HC) Singla Exports v. Central Board of Indirect Taxes & Ors. Del-HC 20-Sep-2023 -- Section 140 Section 140(7)... 2023 TaxPub(GST) 1245 (Bom-HC) Siemens Ltd. v. UOI Bom-HC 20-Sep-2023 -- Section 482 Section 70 Section 174 Section 69 Section 438 Section 69(1) Section 132 Section 19... 2023 TaxPub(GST) 1244 (Del-HC) Jatin Gupta @ Parul v. Directorate General of GST Intelligence Del-HC 20-Sep-2023 -- Section 83... 2023 TaxPub(GST) 1243 (Bom-HC) Bharat Parihar v. State of Maharashtra Bom-HC 20-Sep-2023 -- Section 74... 2023 TaxPub(GST) 1242 (MP-HC) Shiv Shakti Construction v. State of Madhya Pradesh MP-HC 20-Sep-2023 -- Section 171 Section 5 Rule 129 Rule 6 Rule 661... 2023 TaxPub(GST) 1241 (CCI) Sparsh Chowdhary v. Pearlite Real Properties (P) Ltd. CCI 20-Sep-2023 -- Section 107 Section 74 Section 61 Section 73 Section 74(3) Section 75(4)... 2023 TaxPub(GST) 1240 (All-HC) Santosh Traders v. State of U.P. All-HC 20-Sep-2023 -- Section 74 Section 15 Section 112 Section 172 Section 109 Section 107... 2023 TaxPub(GST) 1239 (Pat-HC) Saj Food Products (P) Ltd. v. State of Bihar Pat-HC 20-Sep-2023 -- Section 142(8)(a) Section 174... 2023 TaxPub(GST) 1238 (Mad-HC) SABBS Infra & Security (P) Ltd. v. Asstt. CGST & CE Mad-HC 20-Sep-2023 -- Section 75(4)... 2023 TaxPub(GST) 1237 (All-HC) BL Pahariya Medical Store v. State of UP & Anr. All-HC 20-Sep-2023 -- Section 83 Section 83(1) Section 107 Section 107(6) Section (7) Section (6) Section 62 Section 64 Section 73 Section 74... 2023 TaxPub(GST) 1236 (Tel-HC) Rina Jaiswal v. CCT & Ors. Tel-HC 20-Sep-2023 -- Section 107(1) Section O3423(E)- Section 148 Section 73 Rule 108(1) Rule 26... 2023 TaxPub(GST) 1235 (Mad-HC) Rane Madras Ltd. v. Asstt. CTO Mad-HC 20-Sep-2023 -- Section 67 Section 67(2)... 2023 TaxPub(GST) 1234 (Del-HC) Rajeev Chhatwal v. CGST Del-HC 20-Sep-2023 -- Section 129(3) Section 129(1)(a) Section 130 Section 130(i) Section 2(47) Section 11 Section 6 Section 9 Rule 46 Rule 138A... 2023 TaxPub(GST) 1232 (Ker-HC) Qfroz Trades (P) Ltd. v. Asstt. STO Ker-HC 20-Sep-2023 -- Section 439 Section 161... 2023 TaxPub(GST) 1231 (P&H-HC) Puneet Sonkar v. State of Haryana P&H-HC 20-Sep-2023 -- Section 439... 2023 TaxPub(GST) 1230 (P&H-HC) Praveen Kumar v. State of Haryana P&H-HC 20-Sep-2023 -- Section 83(2)... 2023 TaxPub(GST) 1228 (Del-HC) Parvinder Gulati v. UOI & Ors. Del-HC 20-Sep-2023 -- Section 74 Section 107 Section 75(4)... 2023 TaxPub(GST) 1227 (All-HC) Party Time Hospitality v. State of UP All-HC 20-Sep-2023 -- 2023 TaxPub(GST) 1226 (SC) Paresh Anubhai Mawani v. Superintendent (Central Tax) & Anr. SC 20-Sep-2023 -- Section 107 Section 74(9) Section 74(10) Section 74(1)... 2023 TaxPub(GST) 1225 (Mad-HC) P.R. Hardwares v. STO Mad-HC 20-Sep-2023 -- Section 54(1) Section 16(3)(b) Section 49 Section 39 Section 33) Section 77 Section 57 Section 49(6) Section 107 Section 112 Section 31 Section 35 Rule 90(3) Rule 89 Rule 46 Rule 89(2)... 2023 TaxPub(GST) 1222 (Del-HC) National Internet Exchange of India v. UOI & Ors. Del-HC 20-Sep-2023 -- Section 107... 2023 TaxPub(GST) 1221 (Pat-HC) Narayani Industry v. State of Bihar Pat-HC 20-Sep-2023 -- Section 129(3) Section 107 Section 169 Section 169(1) Section 5... 2023 TaxPub(GST) 1219 (All-HC) Manoj Steel Traders v. State of U.P. & Ors. All-HC 20-Sep-2023 -- Section 129(3) Section 68 Section 20 Section 34 Section 129(5) Section 129(1) Section 34(1) Section 34(2) Section 67 Section 73 Section 74 Rule 55 Rule 138(A)(1) Rule 142(3) Rule 129 Rule 53(1A)... 2023 TaxPub(GST) 1218 (Mad-HC) Luminous Power Technologies (P) Ltd. v. STO Mad-HC 20-Sep-2023 -- Section 107... 2023 TaxPub(GST) 1216 (Ori-HC) Krushna Mohan Dutta v. CCT & GST Ori-HC 20-Sep-2023 -- 2023 TaxPub(GST) 1215 (Ori-HC) Kiran Motors v. Addl. CCT & GST Ori-HC 20-Sep-2023 -- Section 107 Rule 108(1)... 2023 TaxPub(GST) 1213 (AP-HC) K.V. Reddy Granites & Exports v. State of Andhra Pradesh AP-HC 20-Sep-2023 -- Section 129 Section 122... 2023 TaxPub(GST) 1211 (All-HC) J.K. Cement Ltd. v. State of U.P. & Ors. All-HC 20-Sep-2023 -- Section 61 Section 65... 2023 TaxPub(GST) 1206 (Cal-HC) Gopeshwar Iron & Steel Works (P) Ltd. & Anr. v. Superintendent, CGST & CX Cal-HC 20-Sep-2023 -- Section 2(6) Section 2(17) Section 13 Section 54 Section 54(3) Section 70 Section 13(12) Section 2(6)(ii) Section 2(6)(4) Section 9 Section 8 Section 45A Section 45-I... 2023 TaxPub(GST) 1205 (Bom-HC) Globolive 3D (P) Ltd. v. UOI Bom-HC 20-Sep-2023 -- Section 174 Section 73(1)... 2023 TaxPub(GST) 1204 (P&H-HC) GENPACT India (P) Ltd. v. Pr. Commr. of GST & CX P&H-HC 20-Sep-2023 -- Section 171 Section 168A Rule 133(5)... 2023 TaxPub(GST) 1202 (CCI) Director General of Anti-Profiteering & Ors. v. Friends Land Developers CCI 20-Sep-2023 -- Section 171 Rule 133 Rule 129... 2023 TaxPub(GST) 1201 (CCI) Director General of Anti-Profiteering & Ors. v. ATS Township (P) Ltd. CCI 20-Sep-2023 -- 2023 TaxPub(GST) 1200 (All-HC) Dharampal Satyapal Ltd. v. UOI & Ors. All-HC 20-Sep-2023 -- Section 75(4)... 2023 TaxPub(GST) 1199 (All-HC) Dana Pani v. State of U.P. & Anr. All-HC 20-Sep-2023 -- Section 171 Rule 133(5) Rule 129... 2023 TaxPub(GST) 1198 (CCI) Director General of Anti-Profiteering & Ors. v. Pearlite Real Properties (P) Ltd. CCI 20-Sep-2023 -- Section 2(6)... 2023 TaxPub(GST) 1197 (Cal-HC) Bimal Jhunjhunwala v. Asstt. Commr. of CGST & CX Cal-HC 20-Sep-2023 -- Section 107 Section 30... 2023 TaxPub(GST) 1195 (Mad-HC) Active Pest Control v. Dy. Commr. of Commercial Taxes Department Mad-HC 20-Sep-2023 -- Section 107 Section 16 Section 19 Section 16(1) Section 49 Section 41 Section 39 Section 70 Section 16(2)... 2023 TaxPub(GST) 1193 (Pat-HC) Aastha Enterprises v. State of Bihar Pat-HC 20-Sep-2023 -- Section 107 Section 169... 2023 TaxPub(GST) 1192 (All-HC) Virender Kumar Projects (P.) Ltd. v. State of U.P. All-HC 20-Sep-2023 -- Section 61 Section 16(2)(c) Section 73 Section 170... 2023 TaxPub(GST) 1190 (Ker-HC) S.K. Eldhose v. STO Ker-HC 20-Sep-2023 -- Section 73 Section 73(5)... 2023 TaxPub(GST) 1189 (Raj-HC) Power & Instrumentation (Guj.) Ltd. v. Commr. of CGST Raj-HC 20-Sep-2023 -- Section 107... 2023 TaxPub(GST) 1188 (Ori-HC) Neelachal Udyog v. Jt. CST(A), CT & GST Ori-HC 20-Sep-2023 -- Section 70 Section 438... 2023 TaxPub(GST) 1187 (Bom-HC) Hira Gobind Bhatia v. State of CGST Bom-HC 20-Sep-2023 -- Section 6 Section 70... 2023 TaxPub(GST) 1186 (Pat-HC) Fondement Bitumenous Industries (P.) Ltd. v. State of Bihar Pat-HC 20-Sep-2023 -- 2023 TaxPub(GST) 1184 (SC) Commr. of CGST & CE v. Flemingo Travel Retail Ltd. SC 20-Sep-2023 -- 2023 TaxPub(GST) 1183 (Cal-HC) Ashok Kumar Jha v. UOI Cal-HC 19-Sep-2023 -- Section : 254(1) 115BBE 68 -- ITAT, Surat Bench -- Yogeshkumar Babubhai Patel v. ITO Assessee Appeal Partly Allowed2023 TaxPub(DT) 4864 (Srt-Trib) 19-Sep-2023 -- Section : 144 153A(1)(b) 142(1) 110 -- ITAT, Delhi Bench -- Urmil Mittal v. Dy. CIT Revenue Appeal and Assessee Appeal Allowed2023 TaxPub(DT) 4862 (Del-Trib) 19-Sep-2023 -- Section : 271(1)(c) -- ITAT, Delhi Bench -- Tirupati Balaji Textiles (P) Ltd. v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 4858 (Del-Trib) 19-Sep-2023 -- Section : 68 143(3) 133(6) -- ITAT, Delhi Bench -- Taurus Agile Technology Corpn. (P) Ltd. v. ACIT Assessee Appeal Dismissed2023 TaxPub(DT) 4857 (Del-Trib) 19-Sep-2023 -- Section : 68 148 153C 153A 139 143(3) -- ITAT, Delhi Bench -- Surya Vanjiya (P) Ltd. v. ACIT Assessee Appeal Dismissed2023 TaxPub(DT) 4856 (Del-Trib) 19-Sep-2023 -- Section : 2(14) 147 148 142(1) 147/ 147/144 -- ITAT, Delhi Bench -- ITO v. Sukhbir Singh Dagar Revenue Appeal Allowed2023 TaxPub(DT) 4855 (Del-Trib) 19-Sep-2023 -- Section : 143 92 143(3) 144C(13) 92CA(3) 14A 254(2) 254(1) -- High Court of Madras -- Siva Industries & Holdings Ltd. v. Asstt. CIT Petition Dismissed2023 TaxPub(DT) 4851 (Mad-HC) 19-Sep-2023 -- Section : 260A 40(a)(ia) 143(I) 2(22)(e) 132 143(2) 194C 153A 10(26) 143(3) 143(1) 132A -- High Court of Gauhati -- Pr. CIT v. Shyama Power India Ltd. Appeal Dismissed2023 TaxPub(DT) 4850 (Gau-HC) 19-Sep-2023 -- Section : 250 154 143 143(2) 142(1) 143(3) 36(1)(iii) -- ITAT, Mumbai Bench -- Regal Industries v. Dy. CIT Assessee Appeal Allowed2023 TaxPub(DT) 4844 (Mum-Trib) 19-Sep-2023 -- Section : 271(1)(c) -- ITAT, Delhi Bench -- Ratroi Maa Trading (P) Ltd. v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 4843 (Del-Trib) 19-Sep-2023 -- Section : 260-A 132 132(4) 68 131 -- High Court of Himachal Pradesh -- Rajan Dhir v. Pr. CIT Appeal Dismissed2023 TaxPub(DT) 4842 (HP-HC) 19-Sep-2023 -- Section : 271(1)(c) 10(38) 147 143(3) 69A -- ITAT, Ahmedabad Bench -- ITO v. PRSSB Services Ltd. Revenue Appeal Dismissed Assessee Appeal Dismissed2023 TaxPub(DT) 4841 (Ahd-Trib) 19-Sep-2023 -- Section : 250 80IA 115JB 143(3) 147 148 80IA(4) 143(1) 80IB 10(23G) -- ITAT, Mumbai Bench -- DCIT v. PNP Maritime Services (P) Ltd. Revenue Appeal Dismissed2023 TaxPub(DT) 4840 (Mum-Trib) 19-Sep-2023 -- Section : 68 143(3) -- ITAT, Agra Bench -- Mohan Agrawal Construction Co. v. ITO Assessee Appeal Partly Allowed2023 TaxPub(DT) 4838 (Agra-Trib) 19-Sep-2023 -- Section : 143(3) 68 115BBE 234A 2348 234C -- ITAT, Delhi Bench -- Metro Filling Station v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 4837 (Del-Trib) 19-Sep-2023 -- Section : -- High Court of Delhi -- Max Life Insurance Co. Ltd. v. Asstt. CIT Application Closed2023 TaxPub(DT) 4836 (Del-HC) 19-Sep-2023 -- Section : 260A 263 143(3) -- High Court of Bombay -- Pr. CIT v. Lotus Energy (India) Ltd. Appeal Disposed2023 TaxPub(DT) 4834 (Bom-HC) 19-Sep-2023 -- Section : 143(3) 36(1)(iii) 37 234D -- ITAT, Jodhpur Bench -- Lila Trading Co. v. ITO Assessee Appeal Partly Allowed2023 TaxPub(DT) 4833 (Jod-Trib) 19-Sep-2023 -- Section : 271FAA (1) 274 285BA(4) 156 -- ITAT, Chennai Bench -- KEB Hana Bank v. Jt. DIT Appeal Allowed2023 TaxPub(DT) 4830 (Chen-Trib) 19-Sep-2023 -- Section : 148 148A(d) 148A(b) 151 148A(c) 80G 282A 149(1)(b) 149(1)(a) 147 -- High Court of Bombay -- Kartik Sureshchandra Gandhi v. Asstt. CIT Petition Disposed2023 TaxPub(DT) 4829 (Bom-HC) 19-Sep-2023 -- Section : 250 69B 147 148 143(3) -- ITAT, Mumbai Bench -- ITO v. Kamalesh Mohandas Lakhwani Assessee Appeal Dismissed2023 TaxPub(DT) 4828 (Mum-Trib) 19-Sep-2023 -- Section : 115JB 37(1) 143(3) 154 135 33AC 10 86 47 115BBF 115JA 7 5 241 242 17 -- ITAT, Raipur Bench -- Dy. CIT v. Jindal Power Ltd. Revenue Appeal and Assessee Appeal Dismissed2023 TaxPub(DT) 4826 (Raip-Trib) 19-Sep-2023 -- Section : 253(3) 5 -- ITAT, Raipur Bench -- Fazila Pradhan & Anr. v. Dy. CIT Assessee Appeal Dismissed2023 TaxPub(DT) 4822 (Raip-Trib) 19-Sep-2023 -- Section : 263 143(3) 68 68/69 263(l)(C 250 142(1) 263(1) -- ITAT, Delhi Bench -- Dristi Textiles (P) Ltd. v. Pr. CIT Assessee Appeal Allowed2023 TaxPub(DT) 4820 (Del-Trib) 19-Sep-2023 -- Section : 250 37(1) 143(2) 142(1) 143(3) 36(2) -- ITAT, Mumbai Bench -- DM Sons Metal (P) Ltd. v. Asstt. CIT Assessee Appeal Partly Allowed2023 TaxPub(DT) 4819 (Mum-Trib) 19-Sep-2023 -- Section : 143(3) 14A 36(1)(vii) -- High Court of Kerala -- Pr. CIT v. Dhanalaxmi Bank Ltd. In Favour of Revenue2023 TaxPub(DT) 4818 (Ker-HC) 19-Sep-2023 -- Section : 250 253(1) 154 119(2)(b) 219 -- ITAT, Mumbai Bench -- Damco India (P) Ltd. v. CIT(A) Assessee Appeal Allowed2023 TaxPub(DT) 4817 (Mum-Trib) 19-Sep-2023 -- Section : 143(3) 147 148 147/148 148(2) 148(1) -- ITAT, Delhi Bench -- Captive Commerce (P) Ltd. v. ACIT Assessee Appeal Allowed2023 TaxPub(DT) 4815 (Del-Trib) 19-Sep-2023 -- Section : 9(1)(vi) -- ITAT, Delhi Bench -- DCIT v. Black Duck Software Inc. Appeal Dismissed2023 TaxPub(DT) 4813 (Del-Trib) 19-Sep-2023 -- Section : 148 147 151 142(1) 143(2) -- High Court of Bombay -- Arvind Sahdeo Gupta v. ITO Application Disposed2023 TaxPub(DT) 4810 (Bom-HC) 18-Sep-2023 -- Section : -- ITAT, Kolkata Bench -- Trident Commerce (P) Ltd. v. ITO Assessee Appeal Allowed2023 TaxPub(DT) 5296 (Kol-Trib) 18-Sep-2023 -- Section : -- High Court of Karnataka -- Pr. CIT v. M/X CES Soma CICI JV In Favour of Assessee2023 TaxPub(DT) 5292 (Karn-HC) 18-Sep-2023 -- Section : 142(1) 115BBE 40A(3) -- ITAT, Panaji Bench -- Yamanappa Bagayi v. ITO Assessee Appeal Dismissed2023 TaxPub(DT) 5241 (Panaji-Trib) 18-Sep-2023 -- Section : -- Supreme Court of India -- Pr. CIT v. Suprabha Industries Ltd. Application Disposed2023 TaxPub(DT) 5228 (SC) 18-Sep-2023 -- Section : -- Supreme Court of India -- Pr. CIT v. Sunway Realtech (P) Ltd. Petition Dismissed2023 TaxPub(DT) 5227 (SC)