Direct tax Weekly Digest

Weekly Digest #39 12 Oct to 18 Oct 2025 5 Rulings

High Court HC: Quashes CIT(A) order as violated DGIT(Inv.) notification; Extraordinary disposal of 50 appeals evidences procedural impropriety

Oct 18, 2025

In Favour of : Revenue
Citation Number : TS-1372-HC-2025(KAR)

High Court HC: Accepts Assessee’s genuine hardship of denial of Sec. 11 deduction, condones delay in Form 10B filing

Oct 18, 2025

In Favour of : Assessee
Citation Number : TS-1374-HC-2025(BOM)

High Court HC: No prosecution u/s 276C despite delayed tax payment sans wilful tax evasion or suppression of income

Oct 18, 2025

In Favour of : Assessee
Citation Number : TS-1371-HC-2025(MAD)

High Court HC: Interest from employee loans by Electricity company qualifies as business income, not IFOS

Oct 18, 2025

In Favour of : Assessee
Citation Number : TS-1373-HC-2025(GUJ)

Income tax Appellate Tribunal ITAT: Not filing Form 10B along with return but within statutory due date of audit report, eligible for Sec.11 exemption

Oct 18, 2025

In Favour of : Assessee
Citation Number : TS-1370-ITAT-2025(CHNY)

Weekly Digest #38 05 Oct to 11 Oct 2025 5 Rulings

High Court HC: HC: AO's action without jurisdiction, cites no recovery during stay; Directs Revenue to deposit recovered amount

Oct 11, 2025

In Favour of : Assessee
Citation Number : TS-1334-HC-2025(BOM)

High Court HC: Quashes reassessment by non-jurisdictional AO based on ITBA system sans transfer order u/s 127

Oct 11, 2025

In Favour of : Assessee
Citation Number : TS-1333-HC-2025(GUJ)

High Court HC: Allows DTVsV benefit on manually filed appeal, rejects Revenue's invalid appeal plea

Oct 11, 2025

In Favour of : Assessee
Citation Number : TS-1335-HC-2025(GUJ)

High Court HC: Stays Sec. 271(1)(c) penalty recovery due to quantum appeal pendency; Relegates to Appeal remedy

Oct 11, 2025

In Favour of : Assessee
Citation Number : TS-1336-HC-2025(MAD)

Income tax Appellate Tribunal ITAT: Quashes assessment by non-jurisdictional AO despite transfer to Central Circle post survey

Oct 11, 2025

In Favour of : Assessee
Citation Number : TS-1337-ITAT-2025(CHNY)

Weekly Digest #37 28 Sep to 04 Oct 2025 5 Rulings

Income tax Appellate Tribunal ITAT: Prima facie adjustment by CPC u/s 143(1) on debatable Sec. 80M, GST refund issues invalid.

Oct 04, 2025

In Favour of : Assessee
Citation Number : TS-1298-ITAT-2025(DEL)

Income tax Appellate Tribunal ITAT: Notice u/s 143(2) not issued in prescribed format, invalid, renders assessment order void ab initio

Oct 04, 2025

In Favour of : Assessee
Citation Number : TS-1299-ITAT-2025(DEL)

Income tax Appellate Tribunal ITAT: Sets aside CIT(A)’s rectification order on delayed EPF contribution basis subsequent Checkmate judgment

Oct 04, 2025

In Favour of : Assessee
Citation Number : TS-1300-ITAT-2025(DEL)

Income tax Appellate Tribunal ITAT: Sec. 56(2)(viii)(b) not invokable on leasehold rights; Deeming provisions confined strictly to ‘land & building’

Oct 04, 2025

In Favour of : Assessee
Citation Number : TS-1301-ITAT-2025(DEL)

Income tax Appellate Tribunal ITAT: Mobikwik not liable to deduct TDS u/s 194H on payment gateway charges sans principal-agent relationship

Oct 04, 2025

In Favour of :
Citation Number : TS-1302-ITAT-2025(DEL)

Weekly Digest #36 21 Sep to 27 Sep 2025 5 Rulings

Income tax Appellate Tribunal ITAT: CIT(A) has no jurisdiction to remand in Sec. 201 proceedings; Statutory procedure requires strict compliance

Sep 27, 2025

In Favour of : Assessee
Citation Number : TS-1285-ITAT-2025(RAI)

High Court HC: Condones 2150 days’ delay in filing Form 10B; Accepts Assessee’s genuine hardship of denial of Sec. 11 deduction

Sep 27, 2025

In Favour of : Assessee
Citation Number : TS-1284-HC-2025(BOM)

High Court HC: Directs Revenue to grant personal hearing in compliance with SOP, sets aside faceless assessment order

Sep 27, 2025

In Favour of : Assessee
Citation Number : TS-1281-HC-2025(GUJ)

High Court HC: Quashes reassessment by JAO in central charge case; Follows Abhin Anilkumar judgement

Sep 27, 2025

In Favour of : Assessee
Citation Number : TS-1283-HC-2025(RAJ)

High Court HC: Condones 447 days delay in filing Form 10B; Accepts plea of professional’s oversight & inadvertent error

Sep 27, 2025

In Favour of :
Citation Number : TS-1282-HC-2025(BOM)

Weekly Digest #35 14 Sep to 20 Sep 2025 6 Rulings

Income tax Appellate Tribunal ITAT: Confirms dismissal of Revenue’s appeal for low tax effect, as exception under CBDT circular inapplicable

Sep 20, 2025

In Favour of : Assessee
Citation Number : TS-1253-ITAT-2025(Mum)

Income tax Appellate Tribunal ITAT: Deletes Sec. 271D penalty on cash sale of agricultural land; Land not ‘capital asset’ outside scope of Sec. 269SS

Sep 20, 2025

In Favour of : Assessee
Citation Number : TS-1252-ITAT-2025(HYD)

High Court HC: Rejects CIT(E) order denying approval u/s 12AB, pre-judging trust's charitable activities at registration state impermissible

Sep 20, 2025

In Favour of : Assessee
Citation Number : TS-1251-HC-2025(GUJ)

High Court HC: Quashes reassessment order passed without considering Assessee’s reply for breach of principle of natural justice

Sep 20, 2025

In Favour of : Assessee
Citation Number : TS-1254-HC-2025(GUJ)

Income tax Appellate Tribunal ITAT: Receipt for sale of copyrighted IFE video/audio content, not royalty; Follows Engineering analysis

Sep 20, 2025

In Favour of : Assessee
Citation Number : TS-1250-ITAT-2025(DEL)

Income tax Appellate Tribunal ITAT: Unexplained cash sale addition impermissible sans rejection of books of accounts u/s 145(3) & acceptance of audited results

Sep 20, 2025

In Favour of : Assessee
Citation Number : TS-1249-ITAT-2025(DEL)

Weekly Digest #34 07 Sep to 13 Sep 2025 5 Rulings

High Court HC: Allows provision for ‘discount’ recorded on accrual basis discharged subsequently; Rejects contingent liability plea

Sep 13, 2025

In Favour of : Assessee
Citation Number : TS-1212-HC-2025(KAR)

High Court HC: HC: Directs Revenue to grant refund to United Spirits, adjusted against obliterated demand for AY 2013-14

Sep 13, 2025

In Favour of : Assessee
Citation Number : TS-1215-HC-2025(KAR)

High Court HC: Addition on unaccounted sales sans corroborative evidence unjustified; Books rejection u/s 145(3) bereft of reason invalid

Sep 13, 2025

In Favour of : Assessee
Citation Number : TS-1214-HC-2025(CHAT)

Income tax Appellate Tribunal ITAT: Upholds addition u/s 68 on unexplained RTGS credits, Assessee a conduit for accommodation entries at 2% commission

Sep 13, 2025

In Favour of : Revenue
Citation Number : TS-1213-ITAT-2025(DEL)

Income tax Appellate Tribunal ITAT: Sec. 153C proceedings reckons from date seized material handed over to AO; Quashes assessment beyond 10 years

Sep 13, 2025

In Favour of :
Citation Number : TS-1211-ITAT-2025(DEL)

Weekly Digest #33 31 Aug to 06 Sep 2025 4 Rulings

High Court HC: Receipts for use of copyrighted software, not royalty; Follows Engineering Analysis judgement

Sep 06, 2025

In Favour of : Assessee
Citation Number : TS-1173-HC-2025(KAR)

High Court HC: Grants refund as Revenue fails to pass ‘appeal effect’ order within Sec.153(3) limitation

Sep 06, 2025

In Favour of : Assessee
Citation Number : TS-1176-HC-2025(KAR)

High Court HC: Stays benami proceedings on seized cash, IO's volte-face on beneficial ownership doubtful under Sec. 24(1) satisfaction

Sep 06, 2025

In Favour of : Assessee
Citation Number : TS-1175-HC-2025(MAD)

Income tax Appellate Tribunal ITAT: Deletes duplicated addition of surrendered income, returned income cannot be reduced below declared figure

Sep 06, 2025

In Favour of : Assessee
Citation Number : TS-1174-ITAT-2025(DEL)

Weekly Digest #32 24 Aug to 30 Aug 2025 5 Rulings

High Court HC: Upholds assessment u/s 147 on evaluation of ‘surviving period’ following coordinate bench directions in Kanwaljeet Kaur

Aug 30, 2025

In Favour of : Revenue
Citation Number : TS-1134-HC-2025(DEL)

High Court HC: Allows unconditional grant of stay, Tribunal orders binding on Revenue, directs expeditious disposal

Aug 30, 2025

In Favour of : Assessee
Citation Number : TS-1125-HC-2025(BOM)

Income tax Appellate Tribunal ITAT: Quashes reassessment sans mandatory procedure u/s 148A; Dispatch date sine qua non for issuance u/s 148

Aug 30, 2025

In Favour of : Assessee
Citation Number : TS-1131-ITAT-2025(DEL)

Income tax Appellate Tribunal ITAT: Leased aircraft at exclusive disposal of lessee, no PE under India-Ireland DTAA; Follows Sky high ruling

Aug 30, 2025

In Favour of : Assessee
Citation Number : TS-1126-ITAT-2025(Mum)

Income tax Appellate Tribunal ITAT: Quashes revision qua unexplained share application money; AO’s view plausible basis due inquiry

Aug 30, 2025

In Favour of : Assessee
Citation Number : TS-1132-ITAT-2025(DEL)

Weekly Digest #31 17 Aug to 23 Aug 2025 5 Rulings

High Court HC: Deletes Sec. 68 addition for post demonetization cash deposit; Accepts prior year withdrawals as valid source of cash deposits

Aug 23, 2025

In Favour of : Assessee
Citation Number : TS-1098-HC-2025(DEL)

Income tax Appellate Tribunal ITAT: Deletes Sec. 271D penalty basis unregistered sale deed sans proof of cash receipt in violation of Sec. 269SS

Aug 23, 2025

In Favour of : Assessee
Citation Number : TS-1101-ITAT-2025(CHNY)

Income tax Appellate Tribunal ITAT: Deletes addition u/s 69A, accepts cash deposits as explained through withdrawals, matured FDs sans contrary evidence

Aug 23, 2025

In Favour of : Assessee
Citation Number : TS-1096-ITAT-2025(CHNY)

Income tax Appellate Tribunal ITAT: Assessment order passed in non-existent entity name incurable & non-est; Follows Maruti judgment

Aug 23, 2025

In Favour of : Assessee
Citation Number : TS-1100-ITAT-2025(DEL)

Income tax Appellate Tribunal ITAT: Allows Sec. 80IC deduction despite revised return, audit report filed before assessment sufficient

Aug 23, 2025

In Favour of : Assessee
Citation Number : TS-1099-ITAT-2025(DEL)

Weekly Digest #30 10 Aug to 16 Aug 2025 4 Rulings

High Court HC: Upholds addition u/s 68 for unexplained share capital, given AO proved paper co. structure & dubious fund trails

Aug 16, 2025

In Favour of : Revenue
Citation Number : TS-1066-HC-2025(DEL)

High Court HC: Grants TDS credit in year of actual receipt of compulsory acquisition compensation, notwithstanding accounting method

Aug 16, 2025

In Favour of : Assessee
Citation Number : TS-1065-HC-2025(MAD)

Income tax Appellate Tribunal ITAT: Deletes Sec. 69A addition on pre-marriage gifts sans independent AO inquiry or defects in donor list

Aug 16, 2025

In Favour of : Assessee
Citation Number : TS-1063-ITAT-2025(Ahd)

Income tax Appellate Tribunal ITAT: Upholds addition u/s 69 on unexplained purchases from GST cancelled supplier; Remits back for verification of ITC claim

Aug 16, 2025

In Favour of : Both, Partially
Citation Number : TS-1064-ITAT-2025(Ahd)

Weekly Digest #29 03 Aug to 09 Aug 2025 5 Rulings

High Court HC: Allows lower 10% LTCG tax claim u/s 112(1)(c)(iii), retrospectively, sans revised return

Aug 09, 2025

In Favour of :
Citation Number : TS-1037-HC-2025(GUJ)

High Court HC: Quashes prosecution of part-time Director for tax default sans specific charge; Mere reliance on Sec. 278B unsustainable

Aug 09, 2025

In Favour of : Assessee
Citation Number : TS-1036-HC-2025(BOM)

Income tax Appellate Tribunal ITAT: Quashes revision qua CSR expenditure deductible u/s 80G as AO’s view plausible; Debatable issue not subject to revision

Aug 09, 2025

In Favour of : Assessee
Citation Number : TS-1035-ITAT-2025(Mum)

Income tax Appellate Tribunal ITAT: Upholds penalty for failure to prove creditor genuineness; Wrong claims causing Revenue loss attract penalty

Aug 09, 2025

In Favour of : Revenue
Citation Number : TS-1034-ITAT-2025(DEL)

Income tax Appellate Tribunal ITAT: Recalls order on Revenue’s MA, citing mistake apparent on record u/s 92BA TP adjustment on intra-unit transfer

Aug 09, 2025

In Favour of : Revenue
Citation Number : TS-1033-ITAT-2025(DEL)

Weekly Digest #28 27 Jul to 02 Aug 2025 5 Rulings

High Court HC: Personal hearing cannot be denied basis SOP; Rules breach of principles of natural justice

Aug 02, 2025

In Favour of : Assessee
Citation Number : TS-997-HC-2025(GUJ)

High Court HC: Assessment order passed in the name of non-existent entity non-est; Follows Maruti judgment

Aug 02, 2025

In Favour of : Assessee
Citation Number : TS-999-HC-2025(GUJ)

Income tax Appellate Tribunal ITAT: Assessment order passed by non-jurisdictional AO sans transfer order u/s 127 invalid

Aug 02, 2025

In Favour of : Assessee
Citation Number : TS-1000-ITAT-2025(DEL)

Income tax Appellate Tribunal ITAT: Quashes revision, DVO report obtained post-assessment not ‘record’ in terms of Explanation 1 of Sec.263

Aug 02, 2025

In Favour of : Assessee
Citation Number : TS-998-ITAT-2025(Ahd)

Income tax Appellate Tribunal ITAT: Inland haulage part of shipping business, entitled to benefit of Article 8 of India-UAE DTAA

Aug 02, 2025

In Favour of : Assessee
Citation Number : TS-992-ITAT-2025(Mum)

Weekly Digest #27 20 Jul to 26 Jul 2025 4 Rulings

High Court HC: Sec. 72A(4) inapplicable since re-structure Scheme not demerger as contemplated under the Act

Jul 26, 2025

In Favour of : Assessee
Citation Number : TS-963-HC-2025(BOM)

High Court HC: Pending tax proceedings stands extinguished consequent to approval of resolution plan under IBC; Quashes reassessment

Jul 26, 2025

In Favour of : Assessee
Citation Number : TS-957-HC-2025(BOM)

Income tax Appellate Tribunal ITAT: Third Member concurs with AM, prior year’s order can be followed provided parity of facts

Jul 26, 2025

In Favour of : Assessee
Citation Number : TS-958-ITAT-2025(Mum)

Income tax Appellate Tribunal ITAT: Addition made beyond reasons recorded for reassessment invalid; Appeal valid despite non impleading heirs u/s 159

Jul 26, 2025

In Favour of : Assessee
Citation Number : TS-964-ITAT-2025(PUN)

Weekly Digest #26 13 Jul to 19 Jul 2025 6 Rulings

High Court HC: Deletes Sec. 68 addition on undervalued property transfer made by shareholders sans company involvement

Jul 19, 2025

In Favour of : Assessee
Citation Number : TS-927-HC-2025(DEL)

High Court HC: Reassessment notice u/s 148 during pendency of assessment unsustainable sans determination of income escaping assessment

Jul 19, 2025

In Favour of : Assessee
Citation Number : TS-922-HC-2025(DEL)

High Court HC: Upholds ITAT order quashing Sec.263 order; Twin conditions remained unsatisfied

Jul 19, 2025

In Favour of : Assessee
Citation Number : TS-926-HC-2025(DEL)

Income tax Appellate Tribunal ITAT: Film distribution receipts not royalty u/s 9(1)(vi); Directs denovo adjudication bifurcating non-theoretical components

Jul 19, 2025

In Favour of : Assessee
Citation Number : TS-936-ITAT-2025(CHNY)

High Court HC: Quashes reassessment by JAO in central charge case; Follows Venkataramana Reddy ruling

Jul 19, 2025

In Favour of : Assessee
Citation Number : TS-942-HC-2025(TEL)

High Court HC: Quashes reassessment order passed in name of deceased Assessee over non-service to legal heirs

Jul 19, 2025

In Favour of : Assessee
Citation Number : TS-941-HC-2025(KAR)

Weekly Digest #25 06 Jul to 12 Jul 2025 5 Rulings

High Court HC: Quashes Sec. 148 notice; Grants liberty to revive petition by moving 'Praecipe' if Hexaware decision set aside

Jul 12, 2025

In Favour of : Assessee
Citation Number : TS-901-HC-2025(BOM)

Income tax Appellate Tribunal ITAT: Deletes addition u/s 69 based on dumb documents sans corroborative evidence; Upholds reassessment on prima facie belief

Jul 12, 2025

In Favour of : Both, Partially
Citation Number : TS-908-ITAT-2025(DEL)

Income tax Appellate Tribunal ITAT: Labour & farm expenses allowable on self-made vouchers as prevalent in Assessee’s business

Jul 12, 2025

In Favour of : Assessee
Citation Number : TS-909-ITAT-2025(Bang)

Income tax Appellate Tribunal ITAT: Reassessment notice time-barred under Sec. 149; SC ruling in Rajeev Bansal applies

Jul 12, 2025

In Favour of : Assessee
Citation Number : TS-907-ITAT-2025(CHNY)

Income tax Appellate Tribunal ITAT: Sec.69A addition based on loose sheet sans corroborative material & independent inquiry unsustainable

Jul 12, 2025

In Favour of : Assessee
Citation Number : TS-910-ITAT-2025(DEL)

Weekly Digest #24 29 Jun to 05 Jul 2025 6 Rulings

High Court HC: Service upon CA sans Assessee’s knowledge not sufficient service u/s 254; Condones delay of 2900 days

Jul 05, 2025

In Favour of : Assessee
Citation Number : TS-872-HC-2025(BOM)

Income tax Appellate Tribunal ITAT: Deletes Sec. 68 addition on penny stock gains, disproves AO’s allegation of share price rigging

Jul 05, 2025

In Favour of : Assessee
Citation Number : TS-876-ITAT-2025(Mum)

Income tax Appellate Tribunal ITAT: Condones delay by Nephrourology Institute due to Professional ill-advice; Rejects CIT(A) negligent approach

Jul 05, 2025

In Favour of : Assessee
Citation Number : TS-874-ITAT-2025(Bang)

High Court HC: Proceedings initiated due to ‘mere change of opinion’, invalid; Quashes notice u/s 148

Jul 05, 2025

In Favour of : Assessee
Citation Number : TS-875-HC-2025(KER)

Income tax Appellate Tribunal ITAT: Reinsurance premium to Irish entity not taxable in India sans PE; Follows earlier order

Jul 05, 2025

In Favour of : Assessee
Citation Number : TS-873-ITAT-2025(Mum)

Income tax Appellate Tribunal ITAT: Allows Sec. 80IA deduction despite belated Form 10CCB filing, form submission directory not mandatory

Jul 05, 2025

In Favour of : Assessee
Citation Number : TS-871-ITAT-2025(ASR)

Weekly Digest #23 22 Jun to 28 Jun 2025 5 Rulings

Income tax Appellate Tribunal ITAT: ITAT: Deletes Sec.68 addition towards credit of share capital & reserves to LLP partners’ account on conversion

Jun 28, 2025

In Favour of : Assessee
Citation Number : TS-840-ITAT-2025(Mum)

High Court HC: HC: Quashes assessment order for violation of Sec. 144C(13) timeline; Distinguishes Rapiscan judgement

Jun 28, 2025

In Favour of : Assessee
Citation Number : TS-836-HC-2025(KAR)

High Court HC: HC: Intention of purchase of agricultural land clearly immaterial, deletes addition u/s 68

Jun 28, 2025

In Favour of : Assessee
Citation Number : TS-839-HC-2025(MAD)

High Court HC: HC: Quashes reassessment sans lack of tangible material on understated income from agricultural land

Jun 28, 2025

In Favour of : Assessee
Citation Number : TS-838-HC-2025(GUJ)

Income tax Appellate Tribunal ITAT: ITAT: Grants Sec. 80G exemption, enquiry confined to verification of trust activities & other conditions of Section 80G(5)

Jun 28, 2025

In Favour of : Assessee
Citation Number : TS-837-ITAT-2025(Bang)

Weekly Digest #22 15 Jun to 21 Jun 2025 5 Rulings

Income tax Appellate Tribunal ITAT: Deletes protective addition as peak unexplained income already taxed in employee’s hands, sans corroborative evidence

Jun 21, 2025

In Favour of : Assessee
Citation Number : TS-804-ITAT-2025(Mum)

Income tax Appellate Tribunal ITAT: Deletes additions on capital contribution to firm, given Assessee substantiated loan from father

Jun 21, 2025

In Favour of : Assessee
Citation Number : TS-803-ITAT-2025(Ahd)

High Court HC: DRP directions without DIN bad in law, quashes consequential assessment orders

Jun 21, 2025

In Favour of : Assessee
Citation Number : TS-797-HC-2025(MAD)

Income tax Appellate Tribunal ITAT: Upholds assessment order by ACIT despite Sec. 143(2) notice by ITO as jurisdiction assumed within CBDT norms

Jun 21, 2025

In Favour of : Assessee
Citation Number : TS-802-ITAT-2025(Ahd)

High Court HC: Quashes Sec. 119(2)(b) rejection for revised ITR post-amalgamation, remits for de novo adjudication

Jun 21, 2025

In Favour of : Assessee
Citation Number : TS-796-HC-2025(GUJ)

Weekly Digest #21 08 Jun to 14 Jun 2025 4 Rulings

High Court HC: Limitation u/s 144C(13) reckons from date DRP directions become visible to AO, not ITBA upload

Jun 14, 2025

In Favour of : Revenue
Citation Number : TS-763-HC-2025(MAD)

Income tax Appellate Tribunal ITAT: Deletes addition for unpaid royalty; Rules TDS deduction doesn't establish income accrual if it is irrecoverable

Jun 14, 2025

In Favour of : Assessee
Citation Number : TS-764-ITAT-2025(DEL)

High Court HC: Sets aside assessment order passed without considering Assessee’s reply; Directs Revenue to denovo assessment

Jun 14, 2025

In Favour of : Assessee
Citation Number : TS-765-HC-2025(BOM)

High Court HC: Quashes reassessment proceedings for AY 2014-15, being time barred; Follows Rajeev Bansal

Jun 14, 2025

In Favour of : Assessee
Citation Number : TS-766-HC-2025(GUJ)

Weekly Digest #20 01 Jun to 07 Jun 2025 5 Rulings

High Court HC: Allows Sec. 10AA deduction on belated Form 56F filing; Technical breach in procedural requirement not fatal to substantive claim

Jun 07, 2025

In Favour of : Assessee
Citation Number : TS-712-HC-2025(MAD)

High Court HC: Lifetime non-refundable club entrance fees, capital receipts; Relies on Royal Western judgement

Jun 07, 2025

In Favour of : Assessee
Citation Number : TS-714-HC-2025(MAD)

High Court HC: Quashes reassessment beyond 4 years, Assessee declared fully & truly all facts in original assessment

Jun 07, 2025

In Favour of : Assessee
Citation Number : TS-719-HC-2025(GUJ)

Income tax Appellate Tribunal ITAT: Deletes penalty u/s 271(1)(c) on capital gain deductions u/s 54EC & 54F claimed in belated ITR

Jun 07, 2025

In Favour of : Assessee
Citation Number : TS-720-ITAT-2025(Ahd)

Income tax Appellate Tribunal ITAT: Rejection of books of accounts unjustified as no discrepancy pointed out or discrepancy is bereft of reason

Jun 07, 2025

In Favour of : Assessee
Citation Number : TS-721-ITAT-2025(DEL)