Skip to main content

Browse Tax Judgements

Showing 18 of 8 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.

Asha Devi Mohta Vs ACIT/DCIT, Circle-34, Kolkata

ITA No.2553/KOL/2025Income Tax Appellate Tribunal "SMC" Bench Kolkata12 Jan 2026

This is an appeal filed by the assessee, Asha Devi Mohta, against the order dated 08.07.2025 passed by the ld.Addl/JCIT(A)-7, Delhi for the assessment year 2015-2016. The assessee's return of income was accepted, and no interest under secti

Read summary

Devi Manubhai Shah Vs Income Tax Officer – Circle 32(1), Mumbai

ITA No.7005/MUM/2025Income Tax Appellate Tribunal, 'D' Bench, Mumbai8 Jan 2026

The case involves Devi Manubhai Shah, who filed a return of income for the Assessment Year 2012-2013 declaring a total income of Rs.24,04,600/-. The Assessing Officer initiated reassessment proceedings based on information received from the

Read summary

Test Jewellery Pvt. Limited

ITA No. 2512/KOL/2024INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA20 Nov 2025

The present appeal is directed at the instance of the assessee, Test Jewellery Pvt. Limited, against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-10, Mumbai dated 16.02.2024 passed for Assessment Year 2012-2013. Th

Read summary

ITA No. 1833/KOL/2025 (A.Y. 2012-2013)

ITA No. 1833/KOL/2025Income Tax Appellate Tribunal, ‘D’ Bench, Kolkata21 Nov 2025

The present appeal is directed at the instance of the assessee, SRG Trading Pvt. Limited, against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-3, Delhi dated 08.11.2024 passed for Assessment Year 2012-2013. The ass

Read summary

R S Ispat Limited vs. DCIT, Circle 12(1), Kolkata

ITA No.1921/Kol/2025Income Tax Appellate Tribunal, 'D' Bench, Kolkata20 Nov 2025

The assessee, R S Ispat Limited, filed its return of income for AY 2012-13 on 26.09.2012, which was later revised on 08.08.2013. The case was selected for scrutiny and the assessment was completed with a disallowance of certain purchases. T

Read summary

Niraj Kajaria vs Income Tax Officer

ITA No. 1482/KOL/2025Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata17 Nov 2025

The present appeal is directed at the instance of assessee Niraj Kajaria against the order of Id. Commissioner of Income Tax (Appeals), Kolkata-20 dated 13.11.2024 passed for Assessment Year 2012-2013. The appeal was filed 159 days late, bu

Read summary

Gopal Krishan Maharwal

ITA No. 1823/KOL/2025Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata21 Nov 2025

The present appeal is directed at the instance of assessee Gopal Krishan Maharwal against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 03.03.2025 passed for Assessment Year 2012-

Read summary

M/s. Taranga Vyapar Pvt. Ltd.

ITA No. 673/KOL/2024INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA13 Feb 2025

The assessee, M/s. Taranga Vyapar Pvt. Ltd., a Private Limited Company, filed its return of income on 20.05.2019. The assessment for A.Y. 2012-13 was made under section 144/147 of the Act adding Rs.25,00,000/- as unexplained cash credit. Th

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