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S No	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring	Number
113235	Taxpundit	523Taxpundit96	Sushilabai Dnaneshwar Vansale	DCIT	Pune Tribunal	ITAT		Pune	SATBEER SINGH GODARA & DIPAK P. RIPOTE	I.T.A.No.2829/PUN./2016	15/05/2023	132(4A) 158BC	1997-98 2002-03	Partly	1
113173	Taxpundit	523Taxpundit34	Pyramid Films International	Deputy Commissioner of Income Tax	MADRAS High Court	High Court	MADRAS		MAHADEVAN & MOHAMMED SHAFFIQ	Tax Case (Appeal) No. 1976 of 2008	19/01/2022	260-A 132(4) 158BC 131	1996-97	Dismissed	1
112819	Taxpundit	423Taxpundit44	Gautam Chadha (Late)	ACIT	DELHI Tribunal	ITAT		DELHI	N.K. CHOUDHRY & B.R.R. KUMAR	ITA No. 5785/Del/2016	03/04/2023	158A(1) 256 257 261	2012-13	Dismissed	1
112724	Taxpundit	323Taxpundit265	PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA	COSMAT TRADERS PVT LTD	CALCUTTA High Court	High Court	CALCUTTA		T.S. SIVAGNANAM & HIRANMAY BHATTACHARYYA	ITAT/78/2022 IA No.GA/2/2022	15/11/2022	143(2) 158BC 292BB	2012-13	Dismissed	1
112300	Taxpundit	123Taxpundit45	K L Swamy	Commissioner of Income Tax & Anr	Supreme Court	Supreme Court			M.R.SHAH	CIVIL APPEAL NO. 3704 OF 2012	13/01/2023	113 158BD 158BFA(1) 234A		Partly	1
112133	Taxpundit	2211Taxpundit70	DCIT	Surendra Kumar Agarwal(HUF)	Guwahati Tribunal	ITAT		Guwahati	MANISH BORAD & SONJOY SARMA	ITA 201 / GTY / 2019	22/11/2022	263 143(3) 158BD	2007-08	Dismissed	1
112105	Taxpundit	2211Taxpundit42	PCIT	PGF LTD	Delhi High Court	High Court	Delhi		MANMOHAN & MANMEET PRITAM SINGH ARORA	ITA 528/2019	14/11/2022	32 153A 158BI	2000-01 2003-04	Dismissed	1
111656	Taxpundit	226Taxpundit21	EY Global Services Ltd	ACIT	Delhi Tribunal	ITAT		Delhi	SHAMIM YAHYA & ASTHA CHANDRA	ITA No.7017,7018,7019,7020/Del./2019	01/06/2022	158A	2012-13 2013-14 2014-15	Allowed	1
111525	Taxpundit	225Taxpundit5	Asha Agrawal & ANR.	Asst. Commissioner of Income Tax	Allahabad Tribunal	ITAT		Allahabad	SHRIVIJAY PAL RAO & RAMIT KOCHAR	ITA 128 / ALLD / 2017	29/04/2022	143(2) 158BC(a) 132(1)		Partly	1
111435	Taxpundit	222Taxpundit7	L&T Hochtief Seabird Joint Venture	Dy. Commissioner of Income Tax	Mumbai Tribunal	ITAT		Mumbai	PRASHANT MAHARISHI & SANDEEP SINGH KARHAIL	ITA No. 669/Mum/2010	15/02/2022	234B 158A 158A (1)	2006-07	Assessee	1
111350	Taxpundit	1021Taxpundit1150	Modtech Industries	DCIT	Tribunal Delhi	ITAT		Delhi	AMIT SHUKLA JM & PRASHANT MAHARISHI AM	I.T.As. No.8045/DEL/2019	13/10/2021	132(1) 153C 153A 153 158BD	2015-16	Assessee	1
111072	Taxpundit	1021Taxpundit872	DCIT	Frost Falcon Distilleries Ltd.	Tribunal Delhi	ITAT		Delhi	ANIL CHATURVEDI AM & SANJAY GARG JM	ITA No.7713/Del/2018	07/10/2021	158BB 158BH 153A	2008-09	Assessee	1
110898	Taxpundit	1021Taxpundit698	Punnie BKO	ACIT	Tribunal Chandigarh	ITAT		Chandigarh	ANNAPURNA GUPTA AM & R.L.NEGI JM	ITSS(A) No.1/Chd/2018	30/09/2021	11 147 148 127 158BFA(2) 158BD 153A 263 292B	1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99	Partly	1
110805	Taxpundit	1021Taxpundit605	Mohan Manoj Dhupelia	DCIT	Tribunal Mumbai	ITAT		Mumbai	MAHAVIR SINGH VP	ITA No. 4202/Mum/2019	30/09/2021	5(2) 6(4) 147 158A(1)	2014-15	Statistical Purpose	1
110270	Taxpundit	1021Taxpundit70	State Bank of Patiala	ITO	Tribunal Amritsar	ITAT		Amritsar	LALIET KUMAR JM & DR. MITHA LAL MEENA AM	I.T.A Nos. 450 to 453/ASR/2018	24/09/2021	201(1) 197 191 158A 10(23C)(vi) 12AA	2013-14 2014-15 2015-16 2016-17	Statistical Purpose	1
109469	Taxpundit	921Taxpundit1013	Kuber Products P Ltd	ACIT	Tribunal Delhi	ITAT		Delhi	SUDHANSHU SRIVASTAVA JM & PRASHANT MAHARISHI AM	ITA No. 1123 & 1124/Del/2019	13/09/2021	153C 68 132(4) 260A 153A 158BB(1)	2012-13 2013-14	Assessee	1
109291	Taxpundit	921Taxpundit835	Bhola Singh Thakur	ITO	Tribunal Indore	ITAT		Indore	RAJPAL YADAV VP & MANISH BORAD AM	ITA No.823/Ind/2018	09/08/2021	292BB 68 158BC(a)	2010-11	Assessee	1
109258	Taxpundit	921Taxpundit802	Navin Jain	DCIT	Tribunal Lucknow	ITAT		Lucknow	A. D. JAIN VP & T. S. KAPOOR AM	I.T.(SS)A. Nos.639 to 641/Lkw/2019	03/08/2021	153D 153A 153C 153B 158BG 144BA	2015-16 2016-17 2017-18	Partly	1
109105	Taxpundit	921Taxpundit649	Nandi Hills Hotels & Resorts Ltd.	ACIT	Tribunal Bangalore	ITAT		Bangalore	N.V. VASUDEVAN VP & B.R. BASKARAN AM	IT(SS)A No.1/Bang/2016	08/09/2021	113 158BD 158BC 163 154	1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00 2000-01	Assessee	1
108540	Taxpundit	921Taxpundit84	P. Ranga Reddy (HUF)	ACIT	Tribunal Hyderabad	ITAT		Hyderabad	S.S. GODARA JM & L. P. SAHU AM	ITA No. 377/Hyd/16	27/08/2021	148 147 158BD 2(14)	1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00	Partly	1
107981	Taxpundit	821Taxpundit777	Navin Jain	DCIT	Tribunal Lucknow	ITAT		Lucknow	A. D. JAIN VP & T. S. KAPOOR AM	I.T.(SS)A. Nos.639 to 641/Lkw/2019	03/08/2021	153D 153A 153C 153B 158BG 144BA	2015-16 2016-17 2017-18	Partly	1
107813	Taxpundit	821Taxpundit609	ACIT	Vision Town Planners Pvt. Ltd.	Tribunal Delhi	ITAT		Delhi	AMIT SHUKLA JM & PRASHANT MAHARISHI AM	I.T.A. No.4460/DEL/2014	13/08/2021	132 153C 153A 158BD 132(4A)(i) 292C(1)(i)	2010-11	Assessee	1
107737	Taxpundit	821Taxpundit533	Sequence Estate Pvt. Ltd.	DCIT	Tribunal Delhi	ITAT		Delhi	N.K. BILLAIYA AM & MADHUMITA ROY JM	I.T(SS)A. No.1/Del/2017	11/08/2021	158BFA(2)	1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00	Statistical Purpose	1
107610	Taxpundit	821Taxpundit406	IBM India Private Limited	DCIT	Tribunal Bangalore	ITAT		Bangalore	Chandra Poojari, AM & George George K, JM	IT(IT)A No.372/Bang/2016	05/08/2021	158A(5) 9(1)(vi)	2014-15	Assessee	1
106936	Taxpundit	721Taxpundit1449	Romesh Sharma	DCIT	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM & AMIT SHUKLA JM	I.T. (S.S).A.No.2/Del./2017	27/07/2021	132(1) 220(2) 276C(2) 158BC 131 144	1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00	Statistical Purpose	1
106754	Taxpundit	721Taxpundit1267	ACIT	Everglades	Tribunal Bangalore	ITAT		Bangalore	N.V. VASUDEVAN VP & B. R. BASKARAN AM	ITA No.347/Bang/2012	23/07/2021	132 153C 158BD 153A 132	2007-08	Revenue	1
106219	Taxpundit	721Taxpundit732	ACIT	K.K. Jerath	Tribunal Chandigarh	ITAT		Chandigarh	N.K. SAINI VP & R.L NEGI JM	ITSS/74/CHD/2004	08/07/2021	132 69 131 47A(1) 91 92 158BC 132A 55A 158BB	1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97	Assessee	1
106070	Taxpundit	721Taxpundit583	Skytone Capital Services Ltd.	ACIT	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM & SUDHANSHU SRIVASTAVA JM	IT(SS)A No.145/Del/2007	08/07/2021	158BD 69C 132 132A	1986-87 1987-88 1988-89 1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96	Assessee	1
105733	Taxpundit	721Taxpundit246	Pravinkumar Valjibhai Pujara HUF	ITO	Tribunal Ahmedabad	ITAT		Ahmedabad	RAJPAL YADAV VP & WASEEM AHMED AM	ITA No. 142/AHD/2016	28/06/2021	69 158BD 158BC	2011-12	Partly	1
105590	Taxpundit	721Taxpundit103	ACIT	Sri Harmahender Singh Bagga	Tribunal Hyderabad	ITAT		Hyderabad	S.S.GODARA JM & LAXMI PRASAD SAHU AM	IT(SS)A No. 69/Hyd/05	28/06/2021	158BC	1996-97 1997-98 1998-99 1999-00 2000-01 2001-02	Partly	1
105518	Taxpundit	721Taxpundit31	ACIT	Sanjeev Goyal	Tribunal Delhi	ITAT		Delhi	O.P. KANT AM & KULDIP SINGH JM	IT(SS)A No.81/Del/2004	28/06/2021	132(1) 158BC 253(2) 154 132(4A)	1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00	Statistical Purpose	1
105474	Taxpundit	621Taxpundit881	The City and Industrial Development Corporation of Maharashtra Ltd	PCIT	Tribunal Mumbai	ITAT		Mumbai	PRAMOD KUMAR VP & RAVISH SOOD JM	ITA No. 795/Mum/2021	28/06/2021	153 129 10 158A 245C 245D 245R	2016-17	Assessee	1
105473	Taxpundit	621Taxpundit880	Piramal Investment Opportunities Fund	PCIT	Tribunal Mumbai	ITAT		Mumbai	PRAMOD KUMAR VP & RAVISH SOOD JM	ITA No. 700/Mum/2021	28/06/2021	153 129 10 158A 245C 245D 245R	2015-16	Assessee	1
105085	Taxpundit	621Taxpundit492	Banwari Lal Sharma	ITO	Tribunal Jaipur	ITAT		Jaipur	SANDEEP GOSAIN, JM & VIKRAM SINGH YADAV, AM	ITA Nos. 475/JP/2019	14/06/2021	160 50C 292BB 158BC 161 162 147 50C(2)(a)	2008-09	None	1
105084	Taxpundit	621Taxpundit491	Banwari Lal Sharma	ITO	Tribunal Jaipur	ITAT		Jaipur	SANDEEP GOSAIN, JM & VIKRAM SINGH YADAV, AM	ITA Nos. 475/JP/2019	14/06/2021	160 50C 292BB 158BC 161 162 147 50C(2)(a)	2008-09	None	1
104782	Taxpundit	621Taxpundit190	Dheeraj Thakran	ITO	Tribunal Delhi	ITAT		Delhi	R.K. PANDA AM & SUCHITRA KAMBLE JM	ITA No.2761/Del/2016	28/05/2021	158BC 144 80C 24 194A(a)	2011-12	Partly	1
104425	ITR_ITAT	(2020) 59 CCH 0507 ChdTrib (2020) 208 TTJ 1156 (Chd) : (2020) 83 ITR (Trib) 0194 (Chandigarh)	Smt. Shobha Rani And Anr. (Legal Heir Late Shripremparkash, C/O M/S Parkashkaryana Store)	Assistant Commissioner Of Income Tax	ITAT CHANDIGARH	ITAT		Chandigarh	SANJAY GARG, JM. & SMT. ANNAPURNA GUPTA, AM.	IT(SS) No(s). 2/CHD/2016 & 3/CHD/2016	06/08/2020	132 132A 143(3) 147 148 158BC 158BD 158BE(1)(b) 158BFA 250(6)	1989-90 1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99		1
104390	ITR_ITAT	(2020) 60 CCH 0347 PuneTrib (2020) 83 ITR (Trib) 0032 (Pune)	Deputy Commissioner Of Income Tax	M/S. Marigold Premises Pvt. Ltd.	ITAT PUNE	ITAT		Pune	P.M. JAGTAP, VP. KZ & PARTHA SARATHI CHAUDHURY, JM.	ITA No.1874/PUN/2017	25/09/2020	80IA(4) 80IA(4)(iii) 143(3) 158A(1)	2012-13		1
104231	ITR	(2020) 109 CCH 0232 KarHC (2021) 430 ITR 0070 (Karn)	Commissioner Of Income Tax And Anr.	H.E. Panduranga	HIGH COURT OF KARNATAKA	High Court	Karnataka		ALOK ARADHE & H.T.NARENDRA PRASAD, JJ.	I.T.A. NO.211 OF 2013	08/09/2020	132 143(3) 147 158BA 260A	1996-97		1
104174	ITR	(2020) 109 CCH 0166 ChenHC (2021) 197 DTR 0099 (Mad) : (2020) 429 ITR 0186 (Mad)	Principal Commissioner Of Income Tax	Rakesh Sarin	HIGH COURT OF MADRAS	High Court	Madras		T.S.SIVAGNANAM & V.BHAVANI SUBBAROYAN, JJ.	T.C.A.Nos.1060 of 2019; 18 and 72 to 78 of 2020	16/10/2020	131 132 133A 139 143(3 143(3) 153BC 158BB 158BH 260A	2003-04		1
104170	ITR	(2020) 108 CCH 0173 KolHC (2020) 429 ITR 0143 (Cal)	Principal Commissioner Of Income Tax-7, Bengaluru	Income Tax, Settlement Commission (I.T. & W.T.)	HIGH COURT OF CALCUTTA	High Court	Calcutta		DEBANGSU BASAK, J.	W.P. No. 849 of 2010	17/06/2020	2(47)(ii) 4(3) 45 45E 47 47(ii) 47(iii) 47(iv) 48 55(2)(a) 158BB 256(1)	2004-05		1
104060	ITR	(2020) 108 CCH 0127 GujHC : (2020) 196 DTR 0147 (Guj) : (2020) 427 ITR 0091 (Gujarat) : (2020) 273 TAXMAN 0297 (Gujarat)	Commissioner Of Income Tax	Naman Associates	HIGH COURT OF GUJARAT	High Court	Gujarat		J.B.PARDIWALA & BHARGAV D. KARIA, JJ.	R/TAX APPEAL NO. 1180 of 2006	24/07/2020	2(47) 132(4A) 133(6) 158B(b) 158BB 158BC 158BD 256 260A	1996-97 1997-98 1998-99 1999-00 2000-01		1
103897	ITD	(2020) 59 CCH 0509 MumTrib (2021) 209 TTJ 0694 (Mumbai) : (2020) 185 ITD 0324 (Mumbai-Trib)	Narang International Hotels Pvt. Ltd.	Deputy Commissioner Of Income Tax	ITAT BOMBAY	ITAT		Bombay	MAHAVIR SINGH, VP & M. BALAGANESH, AM.	IT(SS) A No. 94/Mum/2008	10/08/2020	132 132(1) 132(1)(iii) 132(1)(v) 132(3) 132(4) 132(8A) 144 158BC 158BE 158C 220(2)	1990-91 1991-92 1992-93 1993-94 1994-95 1995-96 1996-97 1997-98 1998-99 1999-00		1
103835	ITD	(2020) 58 CCH 0125 JaipurTrib (2020) 184 ITD 0487 (Jaipur-Trib) : (2020) 77 ITR (Trib) 0501 (Jaipur)	M/S Singhania University Pacheri Bari	Commissioner Of Income Tax (Exemptions)	ITAT JAIPUR	ITAT		Jaipur	VIJAY PAL RAO, JM. & VIKRAM SINGH YADAV, AM.	ITA. No. 1012/JP/2016	03/01/2020	10 10(1)(k) 10(22)) 10(23)(iiiab) 10(23C) 10(23C)(iiiab) 10(23C)(vi) 10A 11 11(2) 11(5) 12 12AA 12AA(3) 80G(2) 80G(5C) 143(2) 143(3) 115BBC 158BC 254 263 263(1) 29	2009-10		1
103737	DTR_ITAT	(2020) 60 CCH 0193 PuneTrib (2020) 208 TTJ 0273 (Pune) : (2020) 195 DTR 0193 (Pune)(Trib)	Purnachandra Janardhan Rao & Anr.	Deputy Commissioner Of Income Tax & Anr.	ITAT PUNE	ITAT		Pune	R.S. SYAL, VP & PARTHA SARATHI CHAUDHURY, JM.	ITA No. 993/PUN/2016, 1259/PUN/2016	16/10/2020	143(3) 144 158BE 132 245C	1997-98 1998-99 1999-00 2000-01 2001-02 2002-03		1
103725	DTR_ITAT	(2019) 55 CCH 0601 JaipurTrib (2020) 208 TTJ 0115 (Jp) : (2020) 195 DTR 0001 (Jp)(Trib) : (2019) 72 ITR (Trib) 0117 (Jaipur)	M/S Stone Age Pvt. Ltd. (Formerly Known As M/S Stone Age Ltd.)	Deputy Commissioner Of Income Tax	ITAT JAIPUR	ITAT		Jaipur	RAMESH C SHARMA, AM. & VIJAY PAL RAO, JM.	ITA No. 690/JP/2018	11/04/2019	69 132(4) 133A 133A(3)(iii) 143(3) 158BB	2013-14		1
103619	DTR_ITAT	(2020) 58 CCH 0221 RanchiTrib (2020) 203 TTJ 0955 (Ranchi) : (2020) 190 DTR 0248 (Ranchi)(Trib) : (2020) 181 ITD 0368 (Ranchi-Trib)	M/S. Rajat Minerals Pvt. Ltd. And Anr.	Deputy Commissioner Of Income Tax	ITAT RANCHI	ITAT		Ranchi	PRADIP KUMAR KEDIA, AM. & MADHUMITA ROY, JM.	I.T(SS).A. Nos. 41 to 47/Ran/2019 & 48 to 54/Ran/2019	20/01/2020	2(22)(e) 68 69 132 132(1) 132(4) 132A 143(1) 143(2) 143(3) 153A 153C 153D 158BC 250(6)	2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16		1
103566	DTR	(2020) 109 CCH 0166 ChenHC (2021) 197 DTR 0099 (Mad) : (2020) 429 ITR 0186 (Mad)	Principal Commissioner Of Income Tax	Rakesh Sarin	HIGH COURT OF MADRAS	High Court	Madras		T.S.SIVAGNANAM & V.BHAVANI SUBBAROYAN, JJ.	T.C.A.Nos.1060 of 2019; 18 and 72 to 78 of 2020	16/10/2020	131 132 133A 139 143(3 143(3) 153BC 158BB 158BH 260A	2003-04		1
103543	DTR	(2019) 106 CCH 0448 ChenHC: (2020) 196 DTR 0305 (Mad) : (2020) 423 ITR 0568 (Mad)	Dr. Bharat Mehta (Deceased) And Mehul Metha	Deputy Commissioner Of Income Tax And Ors.	HIGH COURT OF MADRAS	High Court	Madras		R.SURESH KUMAR, J.	W.P.No.20999 of 2003 and W.P.M.P.No.26089 of 2003	31/12/2019	132 132(1) 132(1)(iib) 132(1)(iii) 132(1)(v) 132(3) 132(8A) 132A 142( 142(1) 143 143(2) 158B(a) 158BB 158BC 158BD 158BE 158BE(1) 158BE(1)(a) 158BE(1)(b) 158BFA(2) 158BG			1
103526	DTR	(2020) 108 CCH 0127 GujHC: (2020) 196 DTR 0147 (Guj) : (2020) 427 ITR 0091 (Gujarat) : (2020) 273 TAXMAN 0297 (Gujarat)	Commissioner Of Income Tax	Naman Associates	HIGH COURT OF GUJARAT	High Court	Gujarat		J.B.PARDIWALA & BHARGAV D. KARIA, JJ.	R/TAX APPEAL NO. 1180 of 2006	24/07/2020	2(47) 132(4A) 133(6) 158B(b) 158BB 158BC 158BD 256 260A	1996-97 1997-98 1998-99 1999-00 2000-01		1
	Publication	Citation	Appellant	Respondent	Court	Authority	High Court	Tribunal	Justice	Appeal No	Date	Section	Asstt Year	Favouring