| 116879 |
Taxpundit |
326Taxpundit81 |
SAVTA MAHARAJ GRAMIN BIGARSHETI SANKARI PATHSANSTH MARYADIT |
ITO, WARD 2, AHMEDNAGAR |
Pune |
ITAT |
|
Pune |
DR. MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER |
ITA 2088/PUN/2025 |
05/03/2026 |
263 143(3) 143(3A) 143(3B) 270A 80P(2)(d) 80P(2)(a)(i) |
2018-19 |
Allowed |
1 |
|
|
| 116833 |
Taxpundit |
326Taxpundit35 |
GRANT ROAD (W) OMKAR CO-OPERATIVE HOUSING SOC LIMITED |
ITO 19(1)(1) |
Mumbai |
ITAT |
|
Mumbai |
|
ITA 259/MUM/2026 & ITA 260/MUM/2026 |
05/03/2026 |
80P(2)(d) 143(1) 143(3) 263 |
2020-21 |
Allowed |
1 |
|
|
| 116789 |
Taxpundit |
226Taxpundit_323 |
RAVI MODI & ANR. |
DEPUTY COMMISSIONER OF INCOME TAX & ANR. |
Kolkata Tribunal |
ITAT |
|
Kolkata |
Rajesh Kumar, Pradip Kumar Choubey |
ITA 1964/KOL/2025 |
17/02/2026 |
263 143(3) 54 54E 54F 54G 142(1) |
2022-23 |
Allowed |
1 |
|
|
| 116779 |
Taxpundit |
226Taxpundit_313 |
LIBERTY SHOES LTD. |
PRINCIPAL COMMISSIONER OF INCOME TAX |
Delhi Tribunal |
ITAT |
|
Delhi |
SATBEER SINGH GODARA, MANISH AGARWAL |
ITA 2206/DEL/2025 |
29/01/2026 |
263 143(3) 144B 14A |
2020-21 |
Allowed |
1 |
|
|
| 115760 |
Taxpundit |
1225Taxpundit124 |
Haldiram Snacks Pvt. Ltd |
PCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
SUDHIR KUMAR & MANISH AGARWAL |
ITA No.3371/Del/2025 |
12/12/2025 |
153C 263 148 |
2016-17 |
Allowed |
1 |
|
|
| 115724 |
Taxpundit |
1225Taxpundit88 |
SMT. RITU SOIN |
ASSISTANT COMMISSIONER OF INCOME TAX |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
RAJPAL YADAV & KRINWANT SAHAY |
ITA 304/CHANDI/2019 |
06/10/2025 |
10(38) 263 153A 153D |
2010-11 |
Allowed |
1 |
|
|
| 115644 |
Taxpundit |
1225Taxpundit8 |
Nirmaben Sureshkumar Patel |
ITO |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
SANJAY GARG & MAKARAND V. MAHADEOKAR |
I.T.A. No.2053/Ahd/2024 |
28/11/2025 |
263 147 142(1) 144B 143(2) 148 |
2017-18 |
Allowed |
1 |
|
|
| 115631 |
Taxpundit |
1125Taxpundit87 |
Bhargab Engineering Works |
PCIT |
Kolkata Tribunal |
ITAT |
|
Kolkata |
GEORGE MATHAN & RAKESH MISHRA |
ITA No.: 1161/KOL/2025 |
28/11/2025 |
147 143(3) 263 133A |
2018-19 |
Dismissed |
1 |
|
|
| 115621 |
Taxpundit |
1125Taxpundit77 |
Siddharth Bhasker Shah |
PCIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
AMIT SHUKLA & GIRISH AGRAWAL |
ITA No. 2169/MUM/2025 |
29/09/2025 |
263 143(3) 144B |
2021-22 |
Allowed |
1 |
|
|
| 115610 |
Taxpundit |
1125Taxpundit66 |
ACIT |
Rajshri Shah |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
SANJAY GARG & MAKARAND V.MAHADEOKAR |
ITA No.2048/Ahd/2024 |
25/11/2025 |
143(3) 254 10B 263 |
2009-10 |
Dismissed |
1 |
|
|
| 115607 |
Taxpundit |
1125Taxpundit63 |
Updater Services Limited (formerly known as Updater Services Private Limited) |
DCIT |
Chennai Tribunal |
ITAT |
|
Chennai |
S.S. VISWANETHRA RAVI & S. R. RAGHUNATHA |
ITA No.:1339 /Chny/2025 |
14/11/2025 |
263 115QA 391 394 56(2)(via) |
2017-18 |
Allowed |
1 |
|
|
| 115598 |
Taxpundit |
1125Taxpundit54 |
Nabeel Construction Pvt Ltd |
PCIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
AMIT SHUKLA & PADMAVATHY S |
ITA No.4340/Mum/2025 |
13/10/2025 |
263 69C 271AAC |
2021-22 |
Allowed |
1 |
|
|
| 115573 |
Taxpundit |
1125Taxpundit29 |
SAVE A FAMILY PLAN (INDIA), |
DCIT |
kerala High Court |
High Court |
kerala |
|
A.MUHAMED MUSTAQUE & HARISANKAR V. MENON |
I.T.A.NO.138/COCH/2020 |
05/11/2025 |
12A 11 263 |
2014-15 |
Allowed |
1 |
|
|
| 115557 |
Taxpundit |
1125Taxpundit13 |
TANSINGH |
PCIT |
Raipur Tribunal |
ITAT |
|
Raipur |
PARTHA SARATHI CHAUDHURY & ARUN KHODPIA |
ITA No.377/RPR/2025 |
03/11/2025 |
44AB 263 147 |
2015-16 |
Dismissed |
1 |
|
|
| 115549 |
Taxpundit |
1125Taxpundit5 |
Hyderabad Yadgiri Tollway Private Limited |
PCIT |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
SUCHITRA KAMBLE & NARENDRA PRASAD SINHA |
ITA No.1332/Ahd/2025 |
30/10/2025 |
263 143(3) 43A |
2018-19 |
Dismissed |
1 |
|
|
| 115509 |
Taxpundit |
1025Taxpundit42 |
Jindal Poly Films Ltd |
ACIT |
Delhi Tribunal |
ITAT |
|
Delhi |
S. RIFAUR RAHMAN & MADHUMITA ROY |
ITA No. 3990/DEL/2016 |
16/10/2025 |
153A 139(5) 14A 263 |
2006-07 |
Allowed |
1 |
|
|
| 115496 |
Taxpundit |
1025Taxpundit29 |
Mamta Agarwal |
PCIT |
Agra Tribunal |
ITAT |
|
Agra |
SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH |
ITA No.- 204 /Agr/2025 |
13/10/2025 |
147 56(2) (viib) 50C 43CA 263 142(1) |
2016-17 |
Allowed |
1 |
|
|
| 115489 |
Taxpundit |
1025Taxpundit22 |
Gurmit Singh |
ITO |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
RAJPAL YADAV & KRINWANT SAHAY |
ITA No. 448/CHD/2025 |
13/10/2025 |
194J 263 50 143(3) |
2018-19 |
Allowed |
1 |
|
|
| 115486 |
Taxpundit |
1025Taxpundit19 |
Raipur Realty Pvt Ltd |
ITO |
Raipur Tribunal |
ITAT |
|
Raipur |
PARTHA SARATHI CHAUDHURY & ARUN KHODPIA |
ITA No.241/RPR/2024 |
08/10/2025 |
263 96 143(1)(a) 113(1) 105 |
2017-18 |
Allowed |
1 |
|
|
| 115465 |
Taxpundit |
925Taxpundit68 |
Ajar Amar Steels |
PCIT |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
RAJPAL YADAV & KRINWANT SAHAY |
ITA No. 950/CHD/2024 |
29/09/2025 |
40(b) 143(3) 263 249 |
2017-18 |
Allowed |
1 |
|
|
| 115460 |
Taxpundit |
925Taxpundit63 |
Gujarat Ambuja Exports Ltd |
PCIT |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
ANNAPURNA GUPTA & SUCHITRA KAMBLE |
I.T.A. No. 194/Ahd/2022 |
26/09/2025 |
263 143(3) 144C(3) 40A(3) |
2017-18 |
Partly |
1 |
|
|
| 115448 |
Taxpundit |
925Taxpundit51 |
Dr. Pratap Pandharinath Patil |
PCIT |
pune Tribunal |
ITAT |
|
pune |
MANISH BORAD & VINAY BHAMORE |
ITA No.1026/PUN/2025 |
23/09/2025 |
68 69C 263 143(3) 144B |
2020-21 |
Allowed |
1 |
|
|
| 115447 |
Taxpundit |
925Taxpundit50 |
Sharada Erectors Private Limited |
PCIT |
pune Tribunal |
ITAT |
|
pune |
MANISH BORAD & VINAY BHAMORE |
ITA No.1432/PUN/2025 |
22/09/2025 |
43B 139 263 144A 120 143(2) 142(1) |
2020-21 |
Partly |
1 |
|
|
| 115424 |
Taxpundit |
925Taxpundit27 |
Gora Bai Sahu |
ITO |
Agra Tribunal |
ITAT |
|
Agra |
SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH |
ITA No.35/Agr/2023 |
15/09/2025 |
263 143(3) 147 |
2012-13 |
Dismissed |
1 |
|
|
| 115415 |
Taxpundit |
925Taxpundit18 |
Torrent Investments Ltd |
PCIT |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
ANNAPURNA GUPTA & T.R. SENTHIL KUMAR |
I.T.A. No. 1094/Ahd/2025 |
09/09/2025 |
263 14A 80G |
2020-21 |
Partly |
1 |
|
|
| 115398 |
Taxpundit |
925Taxpundit1 |
Vikas Oil Mill |
ITO |
Jaipur Tribunal |
ITAT |
|
Jaipur |
RATHOD KAMLESH JAYANTBHAI & NARINDER KUMAR |
ITA No. 721/JP/2025 |
01/09/2025 |
263 143(3) |
2011-12 |
Allowed |
1 |
|
|
| 115372 |
Taxpundit |
825Taxpundit50 |
Hemani Industries Limited |
PCIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
AMIT SHUKLA & ARUN KHODPIA |
ITA No.2963/MUM/2025 |
21/08/2025 |
143(3) 144B 80G 263 115BBA |
2020-21 |
Allowed |
1 |
|
|
| 115364 |
Taxpundit |
825Taxpundit42 |
DCIT |
Hindustan Unilever Ltd |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
RAJPAL YADAV & MANOJ KUMAR AGGARWAL |
ITA No.1355/Chandi/2018 |
18/08/2025 |
143(3) 234D 154 155, 250, 254, 260, 262, 263, 264, 245D |
1997-98 |
Dismissed |
1 |
|
|
| 115332 |
Taxpundit |
825Taxpundit10 |
Abhay Ispat (India) Pvt Ltd |
PCIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
OM PRAKASH KANT & SANDEEP SINGH KARHAIL |
ITA No.3575/MUM/2025 |
05/08/2025 |
263 80G 143(3) 142(1) 37(1) |
2020-21 |
Allowed |
1 |
|
|
| 115311 |
Taxpundit |
725Taxpundit63 |
Shri Gulzar Mohd |
PCIT |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
RAJPAL YADAV & MANOJ KUMAR AGGARWAL |
ITA No. 379/CHD/2023 |
28/07/2025 |
69B 115BBE 263 143(3) |
2018-19 |
Allowed |
1 |
|
|
| 115308 |
Taxpundit |
725Taxpundit60 |
NTERACTIVE BROKERS (INDIA) PRIVATE LIMITED |
PRINCIPAL COMMISSIONER OF INCOME-TAX |
Mumbai Tribunal |
ITAT |
|
Mumbai |
AMIT SHUKLA & RENU JAUHRI |
ITA No.3783/Mum/2025 |
28/07/2025 |
263 80G 135 263 37 143(3) |
2018-19 |
Allowed |
1 |
|
|
| 115298 |
Taxpundit |
725Taxpundit50 |
Aman Holdings Pvt. Ltd |
PCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
RIFAUR RAHMAN & SUDHIR PAREEK |
ITA No.660/DEL/2021 |
23/07/2025 |
263 143(3) 56(2)(viia) |
2015-16 |
Allowed |
1 |
|
|
| 115297 |
Taxpundit |
725Taxpundit49 |
IRCON Soma Tollway (P) Ltd |
PCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
S RIFAUR RAHMAN & VIMAL KUMAR |
ITA 3390/DEL/2017 |
22/07/2025 |
250(6) 263 142(1) 234B 32(1)(ii) |
2013-14 |
Allowed |
1 |
|
|
| 115289 |
Taxpundit |
725Taxpundit41 |
Makson Pharmaceuticals (India) Private Limited |
PCIT |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
ANNAPURNA GUPTA & SUCHITRA KAMBLE |
I.T.A. No. 1017/Ahd/2024 |
21/07/2025 |
263 14A 143(3) |
2018-19 |
Allowed |
1 |
|
|
| 115287 |
Taxpundit |
725Taxpundit39 |
Shah Rakesh Bhikhabhai(HUF) |
PCIT |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
T.R SENTHIL KUMAR & NARENDRA PRASAD SINHA |
I.T.A. No.415/Ahd/2023 |
18/07/2025 |
143(3) 263 148 153C |
2018-19 |
Dismissed |
1 |
|
|
| 115265 |
Taxpundit |
725Taxpundit17 |
ASIAN INSTITUTE OF GASTROENTEROLOGY PRIVATE |
DCIT |
Hyderabad Tribunal |
ITAT |
|
Hyderabad |
MANJUNATHA G & RAVISH SOOD |
ITA.Nos.609 & 610/Hyd./2025 |
11/07/2025 |
143(3) 263 14A |
2020-21 2021-22 |
Allowed |
1 |
|
|
| 115221 |
Taxpundit |
625Taxpundit59 |
Technoblast Mining Corporation |
PCIT |
Raipur Tribunal |
ITAT |
|
Raipur |
PARTHA SARATHI CHAUDHURY & ARUN KHODPIA |
ITA No.307/RPR/2025 |
27/06/2025 |
143(3) 263 36(1)(va) 43B |
2020-21 |
Dismissed |
1 |
|
|
| 115177 |
Taxpundit |
625Taxpundit16 |
Anand Boddapaty |
PCIT |
Hyderabad Tribunal |
ITAT |
|
Hyderabad |
VIJAY PAL RAO & MANJUNATHA G |
ITA.No.375/Hyd./2025 |
09/06/2025 |
143(2) 142(1) 54 263 |
2021-22 |
Dismissed |
1 |
|
|
| 115159 |
Taxpundit |
525Taxpundit54 |
BALJIT KAUR |
PCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
CHALLA NAGENDRA PRASAD & S RIFAUR RAHMAN |
ITA No. 1208/Del/2023 |
29/05/2025 |
143(3) 142(1) 263 10(37 |
2018-19 |
Allowed |
1 |
|
|
| 115155 |
Taxpundit |
525Taxpundit50 |
Sanjeev Garg |
PCIT |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
RAJPAL YADAV & MANOJ KUMAR AGGARWAL |
ITA No. 365/CHD/2022 |
28/05/2025 |
120 144A 263 143(3) |
2017-18 |
Allowed |
1 |
|
|
| 115145 |
Taxpundit |
525Taxpundit40 |
Olympic Decor LLP |
PCIT |
Ahmedabad Tribunal |
ITAT |
|
Ahmedabad |
T.R. SENTHIL KUMAR & MAKARAND V.MAHADEOKAR |
ITA No.423/Ahd/2024 |
23/05/2025 |
32(1)(ii) 80IA,br/>142(1) 143(3) 263 |
2018-19 |
Allowed |
1 |
|
|
| 115140 |
Taxpundit |
525Taxpundit35 |
Ganesh Srinivasan |
PCIT |
Mumbai Tribunal |
ITAT |
|
Mumbai |
NARENDRA KUMAR BILLAIYA & ANIKESH BANERJEE |
ITA No.2005/Mum/2025 |
20/05/2025 |
143(3) 144B 263 |
2020-21 |
Allowed |
1 |
|
|
| 115139 |
Taxpundit |
525Taxpundit34 |
Radial International Mining Services Pvt Ltd |
PCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
VIKAS AWASTHY & AVDHESH KUMAR MISHRA |
ITA No. 1651/De l/2023 |
20/05/2025 |
142(1) 263 37 143(3) |
2018-19 |
Dismissed |
1 |
|
|
| 115132 |
Taxpundit |
525Taxpundit27 |
ACIT |
ORIENT GREEN POWER COMPANY LIMITED |
Chennai Tribunal |
ITAT |
|
Chennai |
MANU KUMAR GIRI & S.R.RAGHUNATHA |
I.T.A.No.230/Chny/2025 |
15/05/2025 |
14A 92BA 40A(2)(b) 263 |
2014-15 |
Dismissed |
1 |
|
|
| 115130 |
Taxpundit |
525Taxpundit25 |
Sandhya Goel |
PCIT |
Chandigarh Tribunal |
ITAT |
|
Chandigarh |
RAJPAL YADAV & MANOJ KUMAR AGGARWAL |
ITA No. 215/CHD/2024 |
14/05/2025 |
263 143(3) 147 |
2015-16 |
Allowed |
1 |
|
|
| 115114 |
Taxpundit |
525Taxpundit9 |
Ashutosh Kumar Prabhat |
PCIT |
Patna Tribunal |
ITAT |
|
Patna |
GEORGE MATHAN & RAKESH MISHRA |
I.T.A. No.: 564/PAT/2024 |
07/05/2025 |
263 154 144B 147 |
2018-19 |
Allowed |
1 |
|
|
| 115098 |
Taxpundit |
425Taxpundit55 |
Pramukh Aranya Developers |
PCIT |
Rajkot Tribunal |
ITAT |
|
Rajkot |
ARJUN LAL SAINI & DINESH MOHAN SINHA |
ITA No.372 /RJT/2024 |
28/04/2025 |
263 23(5) 143(3) 22 |
2018-19 |
Allowed |
1 |
|
|
| 115081 |
Taxpundit |
425Taxpundit38 |
Late Shri Pawan Bansal |
PCIT |
Delhi Tribunal |
ITAT |
|
Delhi |
RIFAUR RAHMAN & VIMAL KUMAR |
ITA No.5162/DEL/2019 |
16/04/2025 |
263br/>147(a) 148 143(3) |
2009-10 |
Allowed |
1 |
|
|
| 115063 |
Taxpundit |
425Taxpundit20 |
SMS Siemag AG |
ADIT |
Delhi Tribunal |
ITAT |
|
Delhi |
SATBEER SINGH GODARA & S. RIFAUR RAHMAN |
ITA 9738/DEL/2019 |
09/04/2025 |
144C 143(3) 271(1)(C) 9(1)(vii) 263 |
|
Partly |
1 |
|
|
| 115062 |
Taxpundit |
425Taxpundit19 |
MSN INSTITUTE OF MEDICAL SCIENCES PRIVATE LIMITED |
PCIT |
Hyderabad Tribunal |
ITAT |
|
Hyderabad |
VIJAY PAL RAO & MANJUNATHA G |
ITA.Nos.1322 & 1323/Hyd/2024 |
09/04/2025 |
153C 263 56(2)(x) 132 |
2017-18 2018-19 |
Allowed |
1 |
|
|