Skip to main content

Browse Tax Judgements

Showing 118 of 18 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.

Jubilant FoodWorks Limited vs Assistant Commissioner of Income Tax, Circle-5(1)(1), Noida

ITA No.2888/Del/2024Income Tax Appellate Tribunal, Delhi Bench25 Feb 2026AY 2016-17

The appellant, Jubilant FoodWorks Limited, is engaged in the business of manufacturing and sale of pizza, garlic bread, donuts, choco lava cakes, and other related food items. The company operates under Franchise Agreements with Domino's Pi

Read summary

Machino Polymers Ltd. vs ACIT

ITA No.4056/Del/2025Income Tax Appellate Tribunal, Delhi 'G' Bench20 Feb 2026AY 2016-17

The assessee company filed its return of income declaring income of INR 7,74,50,890/- on 30.09.2016. The return was processed u/s 143(1) of the Act and case was selected for scrutiny under CASS (Complete Scrutiny). Notice u/s 143(2) of the

Read summary

Quetzal Buildtech Private Limited vs. ITO

ITA No.6409/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2016-17

The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm

Read summary

India Infrastructure Finance Company Ltd. vs ACIT

ITA Nos.4170/Del/2025 & 5552/Del/2024Income Tax Appellate Tribunal11 Feb 2026AY 2016-17

The assessee, India Infrastructure Finance Company Ltd., a financial institution wholly owned by the Government of India, filed its return of income for Assessment Year 2016-17 declaring total income of INR 1427,99,77,850/- under normal pro

Read summary

Amit Anand vs. ITO, WARD 36(1)

ITA No. 3980/Del/2025Income Tax Appellate Tribunal (Delhi Bench)6 Feb 2026AY 2016-17

The assessee, Amit Anand, filed his return of income declaring income of Rs. 2,04,090/- for AY 2016-17. The case was selected for verification under the category High Risk CRIU/VRU Transactions. The department found that the assessee had ta

Read summary

MMC Carbon Private Limited v. ITO

ITA No. 5938 & 5939/Del/2025Income Tax Appellate Tribunal (Delhi Bench ‘G’ New Delhi)4 Feb 2026AY 2016-17

The Assessee filed appeals against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre) dated 06/08/2025 for the Assessment Year 2016-17, wherein the Ld. CIT(A) dismissed the quantum Appeal as well as

Read summary

Herika Narang vs. DCIT

ITA No.2619/Del/2023Income Tax Appellate Tribunal, Delhi Bench, ‘B’: New Delhi27 Mar 2025

This is an appeal filed by the Assessee, Herika Narang, against the order of the Commissioner of Income Tax (Appeals)-30, Delhi, passed under section 250 of the Income Tax Act, 1961, dated 21.08.2024 for Assessment Year 2016-17. During the

Read summary

Escorts Ltd. Vs. Addl. CIT

ITA No. 7394/Del/2019INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI)19 Mar 2025

The case involves an appeal by Escorts Ltd. against the order of the Commissioner of Income Tax (Appeals)-34, New Delhi, which disallowed a claim of expenditure of Rs. 47,64,00,000/- incurred on the settlement of a corporate guarantee invok

Read summary

Sunil Ram & Co. Vs. ACIT

ITA No. 2492/Del/2022INCOME TAX APPELLATE TRIBUNAL DELHI, BENCH ‘G’ NEW DELHI12 Mar 2025

The present appeal is filed by the Assessee, Sunil Ram & Co., against the order of the Commissioner of Income Tax (Appeal)/National Faceless Appeal Centre (NFAC) dated 13/09/2022 for the Assessment Year 2016-17. The Department's Representat

Read summary

Sh. Sudish Kumar Vs. Commissioner of Income Tax (Appeals), Income Tax Department, Delhi

ITA No.1028 & 1103/Del/2025Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi9 Jan 2026

The case involves twin appeals ITA Nos.1028/Del/2025 and 1103/Del/2025 for the assessment year 2016-17, filed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi dated 30.01.202

Read summary

Intertek India Private Limited Vs. Asst. Commissioner of Income Tax

ITA No.2903/Del/2025 & ITA No.2904/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘B’7 Jan 2026

The case involves two appeals by Intertek India Private Limited against the orders of the Assistant Commissioner of Income Tax for the assessment years 2016-17 and 2017-18. The main issues pertain to the disallowance of Rs. 33,38,899 on acc

Read summary

Vibhuti Bhargava Vs. Assistant Commissioner of Income Tax

ITA No.2515/DEL/2024 (A.Y.2016-17)Income Tax Appellate Tribunal, Delhi Bench 'D', Delhi21 Feb 2025

This appeal by the assessee, Vibhuti Bhargava, is directed against the assessment order dated 27.03.2024 passed under sections 147 and 144 of the Income Tax Act, 1961, for assessment year 2016-17. The assessee is a non-resident with no sour

Read summary

Rockwell Automation India Pvt. Ltd Vs. ACIT

ITA No. 232/Del/2022INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “I”: NEW DELHI21 Feb 2025

The appeal in ITA No.232/Del/2022 for AY 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. AO’, in short] in Appeal No. ITBA/AST/S/143(3)/2020-21/1032058955(1) dated 31.03

Read summary

Income Tax Officer, Ward-1, Panipat. Vs. Santosh Ahlawat

ITA No.1771/Del/2020INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’: NEW DELHI19 Feb 2025

The assessee, Santosh Ahlawat, filed her return of income on 16/03/2017 declaring a total income of Rs.2,39,090/-. The case was selected for scrutiny, and it was found that the assessee sold immovable property for Rs.11,00,00,000/- but did

Read summary

Sarbinder Singh Bindra vs. Asst. CIT, Circle-47(1), Delhi

ITA No.7591/Del/2019Income Tax Appellate Tribunal, Delhi Bench ‘G’: New Delhi19 Feb 2025

The assessee, Sarbinder Singh Bindra, is an individual and proprietor of M/s TSB Overseas. He filed his return of income on 06/09/2016 declaring a total income of Rs.1,53,94,250/-. The assessment was taken up for limited scrutiny and conclu

Read summary

ITA No.950/Del/2020 & CO-37/Del/2021

ITA No.950/Del/2020 & CO-37/Del/2021INCOME TAX APPELLATE TRIBUNAL, DELHI “G” BENCH: NEW DELHI12 Feb 2025

The assessee, Sham Lal, filed his return of income for the assessment year 2016-17 declaring an income of INR 2,86,880/-. His case was selected for limited scrutiny, and the assessment was completed with a total income of INR 13,73,51,880/-

Read summary

Sujit Madan Vs. DCIT

ITA No. 3436/Del/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’: NEW DELHI20 Jan 2025

The assessee, Sujit Madan, filed his original return of income for the assessment year 2016-17 declaring a total income of Rs 47,08,260/-. Based on information received through the CRIU module of the insight portal, it was established that

Read summary

Honda R & D (India) P. Ltd. vs. Additional/Joint/Deputy/Assistant Commissioner of Income-Tax

ITA No. 703/DEL/2021 (A.Y. 2016-17)Income Tax Appellate Tribunal, Delhi Bench 'H', Delhi15 Jan 2025

The case involves an appeal by Honda R & D (India) P. Ltd. against the assessment order dated 30.04.2021 passed by the Assessing Officer under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961 for the assessment year 2016-17.

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