Skip to main content

Browse Tax Judgements

Showing 81100 of 215 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.

International Trading Corporation Vs. Income Tax Officer

ITA No.324/Del/2024, A.Y. 2012-13INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’: NEW DELHI7 Mar 2025

This appeal was preferred by the assessee, International Trading Corporation, against the order dated 30.11.2023 passed by the Commissioner of Income Tax (Appeals), NFAC, New Delhi. The assessee filed an application dated 04/03/2025 for wit

Read summary

National Steels Vs. ITO, Ward-46(1), Delhi

ITA No. 2595/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH7 Mar 2025

The case involves National Steels, a partnership firm with PAN AAAFN2899Q, which claims to have dissolved in 2002 and converted into a proprietary concern owned by Shri Kishan Lakhani. No return of income was filed for the assessment year 2

Read summary

ITA No. 3164/del/2023 SRS Advertising & marketing Pvt. ltd.

ITA No. 3164/del/2023INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI)7 Mar 2025

The Assessee, SRS Advertising & Marketing Private Limited, did not file the return of income for Assessment Year 2012-13. An assessment order was passed under sections 147/144 of the Income Tax Act, 1961 on 30/11/2019, computing the income

Read summary

Deputy Commissioner of Income Tax, Central Circle -31, New Delhi. Vs. M/s SRC Realtech Pvt. Ltd., M/s Pyramid Buildtech Pvt. Ltd., M/s SRC Buildtech Pvt. Ltd.

ITA No:- 1307/Del/2021, 1312/Del/2021, 1315/Del/2021Income Tax Appellate Tribunal (Delhi Bench: ‘C’: New Delhi)7 Mar 2025

The case involves three companies: M/s SRC Buildtech Pvt. Ltd, SRC Realtech Pvt. Ltd, and Pyramid Buildtech Pvt. Ltd, all belonging to the SRC group. A search and seizure action under Section 132 was conducted on 14.09.2017 at various busin

Read summary

Income Tax Officer Ward-25(2), New Delhi. Vs. M/s Telplay Packaging Solutions Pvt. Ltd.

ITA No.5892/Del/2017Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi7 Mar 2025

The assessee, M/s Telplay Packaging Solutions Pvt. Ltd., filed its return of income for the year under appeal declaring a total income of Rs.1100/-. The case was taken up for scrutiny, and an assessment order was passed adding Rs.7,70,00,00

Read summary

Virender S/O Ram Niwas Vs. Income- Tax Officer Ward-4(5), Gurgaon

ITA No.3991/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI6 Mar 2025

The case involves an appeal by Virender S/O Ram Niwas against the order of the National Faceless Appeals Centre Delhi (NFAC) dated 23.04.2024, pertaining to the assessment year 2012-13. The assessment order dated 13.11.2019 was passed by th

Read summary

Vinod Kathuria vs. ITO, Ward 14 (2)

ITA No.2612/DEL/2024Income Tax Appellate Tribunal, Delhi Bench6 Mar 2025

The assessee, Vinod Kathuria, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 25.03.2024 for the Assessment Year 2012-13. The Learned Advocate for the

Read summary

Sh. Devender Kumar vs. ITO, Ward 1, Rohtak

ITA No. 2509/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘SMC’: NEW DELHI6 Mar 2025

This appeal was filed by the assessee, Sh. Devender Kumar, against the order of the Commissioner of Income-tax (Appeals)/NFAC, Delhi dated 11.10.2023 for the Assessment Year 2012-13. The assessee sought to withdraw the appeal as he had sett

Read summary

Suneet Kapoor Vs. ACIT

ITA No. 2496/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI)6 Mar 2025

The Assessee, Suneet Kapoor, did not file a return of income for the Assessment Year 2012-13. Consequently, an assessment order was passed on 06/12/2019 under Section 144 read with Sections 147/148 of the Income Tax Act, 1961, assessing the

Read summary

Yudhveer Chauhan vs. ITO

ITA No.4761/DEL/2024Income Tax Appellate Tribunal, Delhi Bench5 Mar 2025

The assessee, Yudhveer Chauhan, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 19.08.2024, for the Assessment Year 2012-13. The Assessing Office

Read summary

Ashok Kumar vs. ITO, Ward 1 (5)

ITA No.3710/DEL/2023Income Tax Appellate Tribunal, Delhi Bench5 Mar 2025

The assessee, Ashok Kumar, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 03.11.2023, for the Assessment Year 2012-13. The appeal was filed on the g

Read summary

DCIT vs. Jay Enn Infotech Pvt. Ltd.

ITA No:- 2541/Del/2023Income Tax Appellate Tribunal (Delhi Bench: ‘C’: New Delhi)5 Mar 2025

This appeal by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-29, New Delhi, dated 30.06.2023, for Assessment Year 2012-13. The Revenue contested the action of the Ld. CIT(A) deleting protective and su

Read summary

ITA No.5139/Del/2016

5139/Del/2016INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH5 Mar 2025

This Revenue’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)-43 [in short, the 'CIT(A)'], New Delhi’s order dated 15.07.2016 passed in case no 49/2015-16 involving proceedings under section 144C

Read summary

SIDDHART SHANKAR, VS. ITO, WARD 2(2)(4)

ITA No. 6252/Del/2025INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI)14 Jan 2026

This appeal by the assessee, SIDDHART SHANKAR, is emanating from the order of the NFAC, Delhi in appeal No. CIT(A)Ghaziabad/11748/2019-20 dated 6.8.2024. The assessment was framed by the ITO, Ward 2(2)(4), Ghaziabad under sections 144/147 o

Read summary

Rupinder Kaur Arora (AY: 2012-13)

ITA No.513/Del/2025INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, DELHI14 Jan 2026

The case involves an appeal by Rupinder Kaur Arora against the order of the Ld. National Faceless Appeal Centre (NFAC) dated 23.10.2024, which arose from an order dated 29.01.2020 passed by the Circle-35(1) under sections 147 and 143(3) of

Read summary

Ms. Ruchi Jain Vs Assessing Officer

ITA No. 6278/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI13 Jan 2026

The assessee, Ms. Ruchi Jain, filed her return for A.Y. 2012-13 declaring an income of Rs. 1,52,44,610/- from the business of manufacturing and export of handloom goods. The original assessment was completed on 30.01.2015 at an income of Rs

Read summary

PHI SEEDS PVT. LTD. (Now known as Corteva Agriscience Seeds Private Limited) Vs DCIT, CIRCLE 19(2), New Delhi

ITA No. 7655/Del/2017INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI28 Jan 2026

The assessee filed its return of income on 30.11.2012 for the assessment year 2012-13 declaring the income of Rs. 24,25,31,318/-. The case was selected for scrutiny assessment. Order u/s. 143(3) was passed on 23.3.2016, by assessing the inc

Read summary

Mukesh Kumar Vs National Faceless Appeal Centre

ITA No.5441/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘E’: NEW DELHI19 Jan 2026

The appellant assessee, Mukesh Kumar, is an individual who was in the business of running cabs. He filed his Return of Income for the Assessment Year 2012-13 on 18.04.2013, declaring an income of Rs.9,20,934/-. The learned Assessing Officer

Read summary

Mohammad Parwaiz Akhtar Vs Income Tax Officer

ITA No. 7125/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘SMC’, NEW DELHI29 Jan 2026

This appeal by Mohammad Parwaiz Akhtar for Assessment Year 2012-13 arises against the order of the C IT(A)/NFAC, Delhi dated 25.04.2024, in proceedings under section 143(3) read with section 147 of the Income Tax Act, 1961. During the heari

Read summary

Kapil Chauhan Vs. Income Tax Officer

ITA No.8806/Del/2025Income Tax Appellate Tribunal, Delhi Bench27 Jan 2026

The case involves an appeal by Kapil Chauhan against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, which upheld the addition of Rs.18,80,500/- as unexplained cash deposits in the assessment or

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