Skip to main content

Browse Tax Judgements

Showing 119 of 19 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.

Shri Suresh Chand Gupta Vs. The Dy.C.I.T

ITA No. 4096/DEL/2025Income Tax Appellate Tribunal, Delhi ‘G’ Bench25 Feb 2026AY 2020-21

The appeal by the assessee is directed against the order of the ld. CIT(A) - 3, Noida dated 19.06.2025 pertaining to A.Y 2020-21. A search took place in the case of Praveen Kumar Jain of HANS group on 06.01.2021. Certain digital devices and

Read summary

Haldiram Snacks Pvt. Ltd. vs. DCIT

ITA No.4959/Del/2025Income Tax Appellate Tribunal, Delhi Bench18 Feb 2026AY 2020-21

The assessee, Haldiram Snacks Pvt. Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeals)-29/NFAC, New Delhi dated 20.06.2025 for A.Y. 2020-21. The assessee challenged the assessment order dated 28.09.2022 passe

Read summary

SANCHAY JAIN vs. DCIT, CC-30, NEW DELHI

ITA No. 3832/Del/2025INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “G’’ : NEW DELHI)12 Feb 2026AY 2020-21

Assessee filed his return of income u/s. 139(1) of the Act declaring income of Rs. 3,76,780/- on 28.12.2020. A search u/s. 132A of the Act was initiated on 7.2.2020 by the Investigation Wing, New Delhi SST-2 (Static Surveillance team) and f

Read summary

M/s. Microtrans Infratech Ltd. vs. Income Tax Officer, Ward-17(1), New Delhi

ITA No.187/Del/2026Income Tax Appellate Tribunal, Delhi Bench9 Feb 2026AY 2020-21

The assessee’s appeal for assessment year 2020-21 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/250/2025-26/1082537530(1), dated

Read summary

Balhara Traders vs Assessing Officer

ITA No. 7291/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi3 Feb 2026AY 2020-21

The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078383900(1) dated 11.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The delay of 44 days in

Read summary

Stryker Global Technology Centre Private Ltd., vs. DCIT, Circle 22 (2)

ITA No.4014/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘H’: NEW DELHI26 Mar 2025

The assessee, Stryker Global Technology Centre Private Ltd., started its operations on 1st October 2006 as a global technology captive centre for Stryker Group in India. It is engaged in rendering Computer Aided Designing (CAD)/ engineering

Read summary

Fluor Daniel India Private Limited vs. DCIT, Circle 7 (1)

ITA No.3830/DEL/2024Income Tax Appellate Tribunal, Delhi Bench ‘H’: New Delhi26 Mar 2025

During the assessment proceedings for the Assessment Year 2020-21, the Assessing Officer (AO) observed that the assessee, Fluor Daniel India Private Limited, had debited an amount of Rs.2,23,07,059/- on account of donation and corporate soc

Read summary

Sh. Vijay Rai Marwaha Vs. ACIT

ITA No.2375/Del/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI19 Mar 2025

This appeal pertains to the assessment year 2020-21, where the assessee, Sh. Vijay Rai Marwaha, disputes the final assessment order dated 23.06.2023 passed by the Assessing Officer. The assessee challenges the addition of Rs. 4,26,562 made

Read summary

N.M. Rothschild & Sons Limited vs DCIT

ITA No.760/Del/2023Income Tax Appellate Tribunal, Delhi Bench ‘D’, New Delhi7 Mar 2025

This appeal is filed by N.M. Rothschild & Sons Limited against the final assessment order dated 20/01/2023 passed under section 143(3) read with section 144C(13) for the assessment year 2020-21. The assessee raised several grounds of appeal

Read summary

M/s. Sanko Shoji Co. Ltd. Vs DCIT-International Taxation

ITA No.2245/DEL/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘D’: NEW DELHI7 Mar 2025

The assessee, M/s. Sanko Shoji Co. Ltd., a company incorporated in Japan, supplied industrial equipment to Indian companies Suzuki Motor Gujarat Private Limited (SMG) and Maruti Suzuki India Limited (MSIL) during the Assessment Year 2020-21

Read summary

SCK Infratech Pvt. Ltd. Vs. DCIT

ITA No.1087/Del/2025Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi8 Jan 2026

The case involves an appeal by SCK Infratech Pvt. Ltd. against the order of the Commissioner of Income Tax (Appeals)-30, New Delhi, which disallowed certain purchases amounting to Rs.13,78,35,068/- as bogus under section 69C of the Income-t

Read summary

NTT Communications India Network Services Pvt. Ltd. vs DCIT

ITA No.4311/Del/2025Income Tax Appellate Tribunal, Delhi 'A' Bench27 Nov 2025

The assessee company, NTT Communications India Network Services Pvt. Ltd., was incorporated on 13 April 2015 and is engaged in providing NLD (National Long Distance) services in India. The company filed its return of income on 18 January 20

Read summary

NITIN KAHER, VS. AO, WARD 44(6)

ITA No. 5733/Del/2025INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI)12 Jan 2026

The assessee, Nitin Kaher, filed his return of income for AY 2020-21 declaring total income at Rs. 4,90,740/-. The Assessing Officer (AO) noted that the assessee had entered into 'High Risk Transaction' during the year. During a search acti

Read summary

PTC India Ltd. vs. DCIT

ITA Nos.1186/Del/2024 & 2858/Del/2024Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi7 Jan 2026

The case involves cross appeals by PTC India Ltd. and the DCIT for the assessment year 2020-21. PTC India Ltd. challenged the disallowance under section 14A read with Rule 8D amounting to Rs.15,68,39,715/-. Additionally, PTC India Ltd. rais

Read summary

Berger Becker Coatings Pvt. Ltd. Vs. ITO

ITA No. 3846/Del/2025Income Tax Appellate Tribunal Delhi (Delhi Bench ‘H’ New Delhi)7 Jan 2026

An assessment order was passed on 30/10/2023 under Section 143(3) read with Section 144C(3) r.w. Section 144B of the Income Tax Act, 1961 by computing the income of the Assessee at Rs. 32,67,53,450/- as against the returned income of Rs. 16

Read summary

ITA No. 6232/DEL/2025

ITA No. 6232/DEL/2025Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi7 Jan 2026

The assessee, Shri Ashish Tyagi, did not file his return of income for A.Y. 2020-21. Based on information available on the Insight Portal of the department, the Assessing Officer (AO) noted that the assessee had made transactions amounting

Read summary

Amit Yadav Vs. Income Tax Officer

ITA No.7002/DEL/2025 (A.Y.2020-21)Income Tax Appellate Tribunal, Delhi Bench2 Jan 2026

The assessee, Amit Yadav, is a salaried employee who jointly purchased a residential unit with his mother, Smt. Vidhya Wati Yadav, from M/s. Bhutani Infra Group & Associates. The payment for the unit was made by account payee cheque. Howeve

Read summary

Bacardi India Private Limited Vs. Assistant Director of Income Tax, CPC.

ITA No.4522/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘A’17 Feb 2025

The assessee, Bacardi India Private Limited, filed its return of income for the assessment year 2020-21 on 13/02/2021 declaring total income at Nil after claiming set off for brought forward losses and depreciation. The return was processed

Read summary

Toshiba Corporation vs. The Deputy Commissioner of Income Tax

ITA No.2587/DEL/2023 (A.Y.2020-21)Income Tax Appellate Tribunal, Delhi Bench 'D', Delhi1 Dec 2025

The assessee, Toshiba Corporation, a tax resident of Japan, is engaged in manufacturing and marketing various products. During the relevant period, the assessee received reimbursements amounting to Rs.10,76,36,392/- in respect of salaries p

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