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C.L. Agarwal Charitable Trust

ITA No. 903/KOL/2024INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA17 Mar 2025

The present appeal is directed at the instance of the assessee, C.L. Agarwal Charitable Trust, against the order of the ld. Addl./JCIT(Appeals), Aurangabad dated 15th February, 2024 passed for Assessment Year 2014-15. The Trustee of the ass

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Quest Heights Private Limited Vs ITO Ward-12(3), Kolkata

ITA No.1546/KOL/2024Income Tax Appellate Tribunal “SMC” Bench Kolkata12 Jan 2026

This is an appeal filed by the assessee, Quest Heights Private Limited, against the order dated 21.05.2024 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. The appeal was filed on 22.

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Devansh Trade Link Pvt. Ltd. vs ITO Ward-2(1) Kolkata

ITA No.2451/KOL/2025Income Tax Appellate Tribunal, SMC Bench, Kolkata14 Jan 2026

This is an appeal filed by the assessee, Devansh Trade Link Pvt. Ltd., against the order dated 26.08.2025, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. The assessee submitted tha

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Reliable Enterprises vs The Income Tax Officer, Ward 4(1), Thane

ITA No.4811/MUM/2025 & ITA No.4812/MUM/2025Income Tax Appellate Tribunal, 'D' Bench, Mumbai9 Jan 2026

These are two appeals preferred by the Assessee, Reliable Enterprises, for the Assessment Year 2014-2015. ITA No.4811/Mum/2025 pertains to the quantum proceedings, where the Assessee has challenged the order passed by the National Faceless

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Shresth Dealers Pvt. Ltd. vs. DCIT, CC-4(1), Kolkata

I.T.A. No.427/Kol/2025INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA27 Oct 2025

The assessee, Shresth Dealers Pvt. Ltd., filed a return of income on 23.07.2014 declaring a total income of Rs. 137,540/-. The case was selected for scrutiny, and an assessment order was framed on 26.07.2016 at a total income of Rs. 2,06,64

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M/s Dalmia Impex Private Limited vs. Deputy Commissioner of Income Tax

ITA No. 2544/Kol/2024, CO No. 33/Kol/2025Income Tax Appellate Tribunal 'B' Bench, Kolkata27 Oct 2025

The assessee-company, M/s Dalmia Impex Private Limited, filed its return of income for the assessment year 2014–15 declaring a total income of ₹1,57,07,120, which was revised to ₹1,52,74,460/-. The case was selected for scrutiny, and an ass

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M/s Jewel India Jewellers vs. Deputy Commissioner of Income Tax

I.T.A. No. 1445/Kol/2025Income Tax Appellate Tribunal, 'B' Bench, Kolkata27 Oct 2025

A survey under Section 133A of the Income Tax Act, 1961 was conducted on M/s Jewel India Jewellers, a business involved in manufacturing and trading gold ornaments. The assessee, connected with the business, filed a return of income under S

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Sahara India Tourism Development Corporation Ltd Vs ACIT, Circle-8(2), Kolkata

ITA No.357/KOL/2018INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA17 Nov 2025

The assessee, incorporated on July 4, 2003, is engaged in the hospitality business. During the previous year relevant to the assessment year 2014-15, the assessee acquired a cruise ship for running a floating hotel in Goa. The ship was brou

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M/s Bluediamond Tracom Pvt Ltd Vs ITO Ward-3(1), Kolkata

ITA No.1752/KOL/2025Income Tax Appellate Tribunal ‘SMC’ Bench, Kolkata21 Nov 2025

The assessee, M/s Bluediamond Tracom Pvt Ltd, had made an investment in equity shares. During the assessment proceedings for the Assessment Year 2014-2015, the Assessing Officer disallowed the investment under Section 14A read with Rule 8D,

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Gopal Kundu Roy

ITA No. 2263/KOL/2025INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA9 Dec 2025

The assessee, Gopal Kundu Roy, sold his landed property for Rs.15,00,000/- on 03.09.2013. The stamp duty value of the property was Rs.15,09,374/-. He invested the sale proceeds in the construction of a new house property and claimed exempti

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Anusua Ghosh Vs ACIT Circle-29, Kolkata

ITA No.2372/KOL/2024INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA30 Dec 2025

This is an appeal filed by the assessee, Anusua Ghosh, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 31.08.2024 for the assessment year 2014-2015. The assessee is challenging the notice issued und

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