Skip to main content

Browse Tax Judgements

Showing 161180 of 183 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.

Mavi Earth Movers P.Ltd. vs DCIT

ITA Nos.4536 & 4537/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI “E” BENCH: NEW DELHI20 Feb 2025

The captioned appeals have been filed by Mavi Earth Movers P.Ltd. seeking to assail the First Appellate orders passed by Ld. Commissioner of Income Tax (A)-3, Noida, arising from the assessment order dated 30.12.2017 pertaining to assessmen

Read summary

ITA No. 3429/Del/2024

ITA No. 3429/Del/2024Income Tax Appellate Tribunal, Delhi Bench19 Feb 2025

The Revenue has appealed against the order dated 05.06.2024 of the Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre (NFAC), Delhi, pertaining to assessment year 2016-17. The Revenue raised several grounds of appeal,

Read summary

Shahi Exports Pvt. Ltd. Vs PCIT, Central

ITA No.1447/Del/2024Income Tax Appellate Tribunal, Delhi Benches19 Feb 2025

This appeal is preferred by Shahi Exports Pvt. Ltd. against the order dated 11.03.2024 of the Principal Commissioner of Income-tax, Delhi-1, arising out of the order dated 30.06.2021 passed under section 143(3) read with section 144C(13) of

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

Abhishek Kumar vs. CIT

ITA No.4236/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘A’18 Feb 2025

This is an appeal filed by the assessee, Abhishek Kumar, against the order of the ld. CIT(A), NFAC, Delhi dated 06.-9.2024 in Appeal No. NFAC/2015-16/10265911 for AY 2016-17. The assessee filed an adjournment application stating that he was

Read summary

Hitachi Astemo Haryana P. Ltd. vs. Deputy Commissioner of Income Tax

ITA No.875/DEL/2021Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi14 Feb 2025

This appeal by the assessee, Hitachi Astemo Haryana P. Ltd. (formerly Showa India P. Ltd.), is directed against the assessment order dated 31.03.2021 passed under sections 143(3), 144C(3), and 143(3A & 3B) of the Income Tax Act 1961 for the

Read summary

Win Medicare Private Limited Vs. ACIT, Circle-25(1), New Delhi

ITA No.1981/Del/2020INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘I’: NEW DELHI14 Feb 2025

The appeal was preferred by Win Medicare Private Limited against the order dated 30.10.2020 passed by the Assistant Commissioner of Income Tax, Circle 25(1), New Delhi under section 143(3) read with section 144C(13) of the Income Tax Act, 1

Read summary

Genpact Mobility Services India Private Limited v. The Assessing Officer

ITA No. 1003/Del/2021Income Tax Appellate Tribunal, Delhi Bench13 Feb 2025

This appeal (ITA No. 1003/Del/2021) for assessment year 2016-17 was filed by Genpact Mobility Services India Private Limited against the order dated 23rd June, 2021 passed by the learned Assessing Officer under Section 143(3) read with Sect

Read summary

Central Warehousing Corporation Vs. ACIT

ITA No. 1369/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI)12 Feb 2025

The Central Warehousing Corporation, engaged in the business of Warehousing and other related activities, filed its original return of income declaring income of Rs. 1,90,85,26,440/-. The case was selected for scrutiny, and an assessment or

Read summary

Sham Lal vs JCIT

ITA No.10/Del/2024Income Tax Appellate Tribunal, Delhi 'G' Bench12 Feb 2025

The penalty of INR 5,45,385/- was levied on the addition of INR 17.65 Lakhs made by the AO and confirmed by the Ld.CIT(A) on account of cash deposits in Indus Ind Bank. In the instant case, while deciding the Cross Objection Appeal No.37/De

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

Fast Buildwell Pvt Ltd. Vs. ACIT

ITA No.2211/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “B”11 Feb 2025

This appeal by the assessee, Fast Buildwell Pvt Ltd., is directed against the order of the National Faceless Appeal Centre (NFAC) dated 08.12.2023 pertaining to Assessment Year 2016-17. The appeal arises out of the assessment order dated 31

Read summary

NAVEEN NARANG HUF VS. DCIT, CC-29

ITA NO. 3645/DEL/2023INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ Bench11 Feb 2025

This appeal by the Assessee, NAVEEN NARANG HUF, is directed against the Order dated 18.10.2023 of Ld. CIT(A-30), New Delhi relating to assessment year 2016-17. At the time of hearing, the Learned Authorized Representative (AR) for the asses

Read summary

Manan Narang vs. DCIT

ITA No. 2617/Del/2023Income Tax Appellate Tribunal, Delhi Bench ‘E’6 Feb 2025

A search and seizure action under section 132 of the Income Tax Act, 1961 was carried out on 14.10.2020 in the case of Shri Manoj Kumar Singh, his associates, and various transacting parties. During the search, it was established that Shri

Read summary

ACIT, Circle 23 (2) vs. Signature Global (India) Pvt. Ltd.

ITA No.9264/Del/2019Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi7 Feb 2025

The assessee, Signature Global (India) Pvt. Ltd., filed its return of income for the Assessment Year 2016-17 disclosing a total loss. The case was selected for scrutiny, and during the assessment, the Assessing Officer (AO) observed that th

Read summary

Puran Chand Arora Charitable Trust vs. ITO, Exp. 2 (4)

ITA No.625/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’: NEW DELHI22 Jan 2025

The assessee, Puran Chand Arora Charitable Trust, filed its return of income for Assessment Year 2016-17 on 28.07.2016. Due to non-filing of Form 10B along with the return of income, the claim of the assessee for exemption under section 11

Read summary

Bloomsbury Publishing India Private Ltd. vs. Addl.CIT

ITA No.812/DEL/2021INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘H’: NEW DELHI22 Jan 2025

The assessee, Bloomsbury Publishing India Private Ltd., is engaged in the business of printing and publishing. It filed its return of income declaring a loss of Rs.1,19,17,501/- for the assessment year 2016-17. The case was selected for lim

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