Skip to main content

Browse Tax Judgements

Showing 14 of 4 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.

Amit Paul vs. National Faceless Assessment Centre

ITA No. 5088/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2018-19

The appeal in ITA No.5088/Del/2024 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 22.06.2024 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 dated 21.12.20

Read summary

DLF Utilities Ltd vs. Pr. CIT-1

ITA No. 2584/Del/2024Income Tax Appellate Tribunal, Delhi Bench "B"12 Mar 2025

The case involves DLF Utilities Ltd challenging the order of the Principal Commissioner of Income Tax-1, New Delhi, who sought to revise the assessment order passed by the Assessing Officer under section 143(3) of the Income-tax Act, 1961.

Read summary

Sh. Ramesh Chand Sharma Vs. Income Tax Officer, Ward-72(1), Delhi

ITA No.8203/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH19 Jan 2026

The assessee, Sh. Ramesh Chand Sharma, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s order dated 23.10.2025, which refused to condone a delay of 290 days in filing th

Read summary

Marks and Spencer (India) Private Limited vs. ACIT, Circle 1 (1)

ITA No.1937/Del/2022INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES ‘I’: NEW DELHI5 Jan 2026

The assessee, Marks and Spencer (India) Private Limited, is a subsidiary of Marks and Spencer Investments Pte. Ltd. It is engaged in the wholesale business of procuring and selling branded apparels and accessories. The assessee also renders

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