Skip to main content

Browse Tax Judgements

Showing 120 of 130 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.

Satish Batra Vs. ACIT

ITA No. 3859/ DEL/2025Income Tax Appellate Tribunal25 Feb 2026AY 2015-16

The appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 15.04.2025 for AY 2015-16. The assessee submitted that the notice u/s 148 of the Income Ta

Read summary

Rahul Khaitan vs. Assessment Unit, Income Tax Department, New Delhi

ITA No. 2958/Del/2025Income Tax Appellate Tribunal, Delhi Bench27 Jan 2026AY 2015-16

The appeal in ITA No.2958/Del/2025 for AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 04.03.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 dated 25

Read summary

Late Smt. Shashi Mittal vs Assessing Officer, Ward-2(3)

ITA No.2276/DEL/2025Income Tax Appellate Tribunal, Delhi Bench25 Feb 2026AY 2015-16

The assessee had reportedly sold shares of CCL International Ltd. for Rs.1,69,67,437/-. The assessee had bought these shares for Rs.66,000/- and declared Long Term Capital Gains under section 10(38) of the Act amounting to Rs.1,69,01,437/-.

Read summary

Compass India Holidays Pvt. Ltd. Vs Income Tax Officer

ITA No.- 672/Del/2025Income Tax Appellate Tribunal, Delhi BenchAY 2015-16

During the year, the assessee company was engaged in the business of Tour operators for inbound Tourist. Return declaring loss of Rs. (11,74,002)/- was e-filed by the assessee company on 30.09.2015 which was processed u/s 143(1) of the I.T.

Read summary

Modern Frozenfood Private Limited vs. DCIT, Circle 2(2)(1)

ITA No.5628/Del/2025Income Tax Appellate Tribunal24 Feb 2026AY 2015-16

This assessee’s appeal for Assessment Year 2015-16 arises against the order of Ld. National Faceless Appeal Centre (NFAC), Delhi dated 08.08.2025 (hereinafter referred as the ‘First Appellate Authority’) DIN and Order No. ITBA/NFAC/S/250/20

Read summary

Dhruva Goel vs. DCIT

ITA No. 5480/Del/2025Income Tax Appellate Tribunal24 Feb 2026AY 2015-16

The assessee’s appeal for assessment year 2015-16 arises against the order of Ld. CIT-30, New Delhi dated 25.09.2023 involving proceedings u/s 143(3)/153A of the Income-tax Act, 1961 passed by the ACIT, Central Circle-30, New Delhi for AY:

Read summary

Anuneet Buildwell Pvt. Ltd. vs Income Tax Officer

ITA No. 5621/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi23 Feb 2026AY 2015-16

The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078404533(1) dated 11.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The case was proceeded ex-

Read summary

ACIT, Circle 52(1), New Delhi vs M/s Roopchand Jewellers

ITA No. 779/DEL/2019Income Tax Appellate Tribunal, Delhi Bench20 Feb 2026AY 2015-16

The assessee, M/s Roopchand Jewellers, participated in the 36th Mideast Watch & Jewellery Show in Sharjah, UAE, taking 263 items of jewellery valued at Rs.12,95,07,554/- for exhibition. Only a small portion was sold, and the unsold items we

Read summary

Yudhishthir vs. Income Tax Officer

ITA No.6287/Del/2025Income Tax Appellate Tribunal, Delhi Bench 'A', New DelhiAY 2015-16

The assessee, Yudhishthir, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which dismissed his appeal against the re-assessment order passed by the Assessing

Read summary

Heritage Resorts Pvt. Ltd. vs. Deputy Commissioner

ITA No. 6231/Del/2025Income Tax Appellate Tribunal18 Feb 2026AY 2015-16

The appeal is preferred by the assessee against the order dated 21.07.2025 of Ld. National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 15.09.2017 u/s 143(3) of the Income Tax Act, 1961 passed by DCIT, Cir

Read summary

M.S. Stock Investment P. Ltd. vs. Income Tax Officer, Ward-16(1), Delhi

ITA No.2330/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘A’18 Feb 2026AY 2015-16

The appeal is directed against the order dated 17.03.2025 of Learned Commissioner of Income Tax (Appeals)/ NFAC, Delhi, wherein the addition on account of Long Term Capital Gain amounting to Rs. 1,47,50,445/- made by the Assessing Officer (

Read summary

AMIT GOYAL HUF vs. INCOME TAX OFFICER

ITA No. 1159/Del/2024INCOME TAX APPELLATE TRIBUNAL16 Feb 2026AY 2015-16

The assessee, AMIT GOYAL HUF, filed an appeal against the order of the Ld. NFAC dated 31.1.2024, which confirmed the action of the AO in denying the exemption claimed u/s. 10(38) amounting to Rs. 1,16,65,248/- in respect of Long Term Capita

Read summary

Sandeep Kapur vs. Commissioner Income Tax (A)

ITA No.2866/Del/2025Income Tax Appellate Tribunal, Delhi Bench13 Feb 2026AY 2015-16

The assessee filed a return of income claiming Rs.64,56,546/- as exempt income from LTCG from transactions on which STT was paid. The Department identified some BSE listed penny stocks as bogus, leading to the re-opening of the case and iss

Read summary

M/s. Kanha Softech Pvt. Ltd. Vs. ACIT, Central Circle-I, Noida

ITA No.5573/Del/2025Income Tax Appellate Tribunal, Delhi Bench12 Feb 2026AY 2015-16

The assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income Tax (Appeals)-3, Delhi’s order dated 18.10.2024 passed in case no. CIT(A), Kanpur-4/10273/2014-15, involving proceedings under section 147 r.w.s. 14

Read summary

Faizan Ahmad Vs PCIT

ITA No. 821/Del/2021Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi11 Feb 2026AY 2015-16

The assessee’s appeal for Assessment Year 2015-16 arises against the PCIT, Dehradun’s DIN & order No. ITBA/REV/F/REV5/2020-21/1031618340(1) dated 19.03.2021, in proceedings u/s 263 of the Income Tax Act, 1961. The assessee is aggrieved agai

Read summary

Dilbagh Singh Dagar vs CIT(A)/NFAC, Delhi

ITA No. 20/Del/2026Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi9 Feb 2026AY 2015-16

The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/102257039(1) dated 03.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and fo

Read summary

Sh. Ankit Agarwal vs. Income Tax Officer, Noida

ITA No.2/Del/2026Income Tax Appellate Tribunal, Delhi Bench9 Feb 2026AY 2015-16

The assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1082184649(1), dated

Read summary

Yoginder Kumar vs. Income Tax Officer

ITA No. 8766/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi9 Feb 2026AY 2015-16

The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s order dated 27.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was called twice, and none appeared on behalf of the a

Read summary

Bhavya Gold Pvt. Ltd vs. DCIT

ITA No.13/Del/2026Income Tax Appellate Tribunal, Delhi Bench9 Feb 2026AY 2015-16

The assessee's appeal for assessment year 2015-16 arises against the Principal Commissioner of Income Tax (Appeals)-31's order dated 04.11.2025 passed in case no. CIT(A), Delhi-29/10641/2014-15, involving proceedings under section 147 of th

Read summary

Jan Kalyan Samiti vs. ITO Ward Exemption

ITA No.5120/DEL/2025Income Tax Appellate Tribunal, Delhi Bench6 Feb 2026AY 2015-16

The assessee, Jan Kalyan Samiti, filed a return of income declaring NIL income for AY 2015-16. The case was selected for scrutiny, and the Assessing Officer disallowed an investment of Rs. 69,00,000/- in shares of M/s RPL Capital Finance Lt

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