Skip to main content

Browse Tax Judgements

Showing 120 of 4,692 judgements · Browse by section & bench

“Ask” finds judgements by meaning — try can amortisation of goodwill be treated as an operating expense?

Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.

Turab Ali Bohra vs. ACIT

ITA No. 704/JP/2023INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, 'B' JAIPUR9 Sept 2024

In this case, the assessee, Turab Ali Bohra, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for assessment year 2019-20. The appeal arose from the order dated 22.09.2021 passed under section 143(3) of the Inco

Read summary

Sanjiv Prakashan vs. ACIT

ITA No. 09/JPR/2023INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR9 Sept 2024

The assessee, Sanjiv Prakashan, is engaged in the business of educational publication. For the assessment year 2020-21, the assessee filed a return of income admitting a total income of Rs. 5,41,03,200/-. The Assessing Officer assessed the

Read summary

Gunjan Jain vs. The DCIT, Circle-7, Jaipur

ITA No.729/JPR/2024Income Tax Appellate Tribunal, Jaipur Bench 'A'9 Sept 2024

Gunjan Jain filed an original Return of Income for the Assessment Year 2014-15 on 25.09.2014, declaring a total income of Rs.2,07,02,950/-. The Assessing Officer (AO) received information from the Dy.Commissioner Income Tax, Central Circle-

Read summary

M/s. Amros Engineering (P) Ltd. vs. The ITO, Ward 4(4), Jaipur

ITA No. 823/JP/2024Income Tax Appellate Tribunal, Jaipur Benches9 Sept 2024

The assessee, M/s. Amros Engineering (P) Ltd., filed an appeal against the order of the Additional Commissioner of Income Tax (Appeals) dated 19-02-2024 for the assessment year 2013-14. The assessee challenged the order on several grounds,

Read summary

Shri Swarnkar Samaj Samiti, Neemuch बनाम ITO, Neemuch

ITA No. 334/Ind/2024Income Tax Appellate Tribunal, Indore Bench9 Sept 2024

The assessee, Shri Swarnkar Samaj Samiti, is a registered society located in Neemuch. The Assessing Officer (AO) found that the assessee had made cash deposits of Rs. 20,32,700/- in an account with Allahabad Bank during the demonetization p

Read summary

Shri Rajesh Chandwani vs. Income-tax Officer

ITA No. 248/Ind/2024Income Tax Appellate Tribunal, Indore Bench9 Sept 2024

The assessee, Shri Rajesh Chandwani, filed an original return of income for the Assessment Year 2012-13 on 23.12.2013, declaring a total income of Rs. 2,22,750/-. Based on an Annual Information Report (AIR) received by the Assessing Officer

Read summary

Nirvindhya Shiksha Avam Sanskriti Prachar Samiti, Rajgarh vs. Income-tax Officer, Rajgarh Biaora

ITA No. 99/Ind/2024Income Tax Appellate Tribunal, Indore Bench9 Sept 2024

The assessee, Nirvindhya Shiksha Avam Sanskriti Prachar Samiti, Rajgarh, filed an appeal against the order dated 04.12.2023 passed by the Commissioner of Income-Tax (Appeals)-NFAC, Delhi. The appeal arose from an assessment order dated 16.0

Read summary

Nagar Palika Nigam Karmchari Kalyan Sakh Sahakari Sanstha Maryadit, Ujjain Vs. CPC, Bangaluru / CIT, NFAC, Delhi

ITA No. 198/Ind/2024Income Tax Appellate Tribunal, Indore Bench9 Sept 2024

The assessee, a society of employees of a local body, filed its return of income for the Assessment Year (AY) 2019-20 belatedly on 30.09.2020, claiming a deduction under section 80P. The Assessing Officer (AO) processed the return under sec

Read summary

Shri Rishabh Devji KesarimaljiJain SH MP DT S. Sangh,Ratlam vs. CPC Bengaluru/CIT(A)/Addl. JCIT-(A)-11, Mumbai

ITA No. 118/Ind/2024Income Tax Appellate Tribunal, Indore Bench, Indore9 Sept 2024

The assessee is a registered trust formed on 30.04.1979. For the Assessment Year 2019-20, the assessee filed a return under section 139(4) in Form No. ITR-7 declaring a total income of Rs. Nil. The Assessing Officer processed the return und

Read summary

Dy. CIT (E) vs. Indore Education & Service Society, Indore

ITA No. 495/Ind/Ind/2023 – AY 2022-23Income Tax Appellate Tribunal, Indore Bench, Indore9 Sept 2024

The assessee-society, engaged in imparting education, filed a return for the Assessment Year 2022-23 declaring a total income of Rs. Nil. The Assessing Officer processed the assessee's return under section 143(1) of the Income-tax Act, 1961

Read summary

Shri Amit Vyas vs. Income-tax Officer, Ujjain

ITA No. 510/Ind/2023Income Tax Appellate Tribunal, Indore Bench9 Sept 2024

Shri Amit Vyas filed an income return for the Assessment Year 2015-16 on 22.07.2016, declaring a total income of Rs. 6,12,360/-. The case was initially processed under section 143(1) but later converted into a scrutiny assessment by issuing

Read summary

D. K Construction vs. ITO

ITA No.23/Ind/2022Income Tax Appellate Tribunal, Indore Bench9 Sept 2024

D. K Construction, the appellant, filed an appeal against the order dated 03.12.2021 of the Commissioner of Income Tax (Appeal) Bhopal for the Assessment Year 2014-15. The primary issue was the disallowance of a deduction claim under Sectio

Read summary

ITA 553 of 2024 Telangana State Housing Corporation Ltd

ITA No.553/Hyd/2024Income Tax Appellate Tribunal, Hyderabad 'A' Bench, Hyderabad9 Sept 2024

The appellant, a State Owned Public Sector Undertaking engaged in the business of construction of housing projects undertaken by the State Govt. of Telangana, did not file its return of income for the Assessment Year 2017-18. Based on avail

Read summary

M/s. ADP Private Limited vs. Dy. Commissioner of Income Tax

ITA No.95/Hyd/2022Income Tax Appellate Tribunal, Hyderabad 'B' Bench9 Sept 2024

The assessee company M/s. ADP Private Limited, engaged in providing Computer Software Development Services and Information Technology Enabled Services, filed its Return of Income for the Assessment Year 2017-18. The case was selected for sc

Read summary

M/s. KH Facility Solutions India Private Limited Vs. Dy. Commissioner of Income Tax

ITA No.201/Hyd/2022Income Tax Appellate Tribunal, Hyderabad 'B' Bench9 Sept 2024

The assessee company filed its return of income for the assessment year 2017-18 on 30.11.2017 declaring a loss of Rs. 38,71,38,819/-. The case was selected for scrutiny due to international transactions. The Assessing Officer referred the c

Read summary

Turner Broadcasting System Vs. ACIT

ITA Nos. 2432 & 3717/Del/2023Income Tax Appellate Tribunal, Delhi Bench9 Sept 2024

The assessee, a US-based company, entered into an agreement with WarnerMedia India Private Limited (WMIPL) to grant rights to sell advertising and distribute television channels in India. The assessee filed returns of income for the assessm

Read summary

Sh. Rajeev Kumar Goel vs. ACIT

ITA No.799/Del/2023Income Tax Appellate Tribunal, Delhi Bench9 Sept 2024

The assessee, Sh. Rajeev Kumar Goel, filed his return of income on 22.03.2020, declaring income of Rs.2,04,87,150/-. During a search and seizure operation under section 132 of the Act, cash amounting to Rs.2 crores was found and seized from

Read summary

M/s Pyaro Devi Sewa Trust vs. Commissioner of Income Tax (Exemptions), Delhi

ITA Nos. 28/Del/2024 & 27/Del/2024Income Tax Appellate Tribunal, Delhi9 Sept 2024

The assessee, M/s Pyaro Devi Sewa Trust, filed appeals against two separate orders passed by the Commissioner of Income Tax (Exemptions), Delhi. The first appeal (ITA No. 28/Del/2024) was regarding the rejection of the application for regis

Read summary

Smt. Pushpa Devi Bajaj & Shri Radheyshyam Bajaj Vs. Deputy Commissioner of Income Tax

ITA No.2870/Del/2022 and ITA No.2867/Del/2022Income Tax Appellate Tribunal, Delhi9 Sept 2024

The captioned appeals by two different assessees arise out of two separate orders, both dated 9th November, 2022 passed by the learned Commissioner of Income-tax (Appeals)-30, New Delhi for the assessment year 2018-19. The assessments in ca

Read summary

DCIT, Circle-18(1), New Delhi. vs M/s. Net 4 India Ltd.

ITA No.3657/Del/2017Income Tax Appellate Tribunal, Delhi 'E' Bench: New Delhi9 Sept 2024

The assessee, a company engaged in data center, cloud hosting, and network services, filed its income tax return electronically on 27.09.2010, declaring income of INR 8,62,72,230/-. The case was selected for scrutiny assessment, and the Ass

Read summary
Opakhya LogoOpakhya

AI-powered tax-litigation platform. Find precedents using natural language, draft submissions in minutes, and run your entire case repository from a single secure workspace.

© 2025 Opakhya. All rights reserved.

Core Features

Additional Features

  • Smart Comments
  • Export Options
  • Quick Copy
  • Analytics Dashboard
Version 2.0.1Last updated: October 2025
Powered by AI & Machine Learning