Skip to main content

Browse Tax Judgements

Showing 4160 of 68 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.

Mukeshkumar Kantilal Patel vs DCIT CC-14

ITA No. 6421/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI28 Jan 2026

The appeal is preferred by the assessee, Mukeshkumar Kantilal Patel, against the order dated 20.01.2025, passed by Ld. CIT(A)-26, Delhi under section 250 of the Income Tax Act, 1961 for Assessment Year 2021-22. The assessment was carried ou

Read summary

Johnson Matthey India Pvt. Ltd. Vs. DCIT

ITA No.5199/Del/2024Income Tax Appellate Tribunal, Delhi 'H' Bench, New Delhi27 Jan 2026

The case involves an appeal by Johnson Matthey India Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer under section 143(3) read with section 144C(13) and 144B of the Income Tax Act, 1961 for the Assessment Year 2

Read summary

ITA No.2828/Del/2025 Itron India Pvt. Ltd. (AY: 2021-22)

ITA No.2828/Del/2025INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, DELHI30 Jan 2026

This appeal is preferred by the assessee, Itron India Pvt. Ltd., against the order dated 28.02.2025 of the Ld. CIT/Addl/JCIT-2, Bengaluru, arising out of the order dated 22.09.2022 u/s 143(1) of the Income Tax Act, 1961 passed by the DEL-C(

Read summary

Express Freight Railway Consortium vs. DCIT

ITA No.3120/Del/2025Income Tax Appellate Tribunal, Delhi Bench28 Jan 2026

This appeal is filed by the assessee, Express Freight Railway Consortium, against the final assessment order dated 27.03.2025 passed under sections 144, 260, and 144B of the Income Tax Act. The assessee raised several grounds of appeal, inc

Read summary

ERM India Private Limited vs. Assessment Unit, Income Tax Department

ITA No.5459/Del/2024Income Tax Appellate Tribunal, Delhi Bench7 Jan 2026

ERM India Private Limited, a subsidiary of ERM Asia Pacific Holdings Ltd., is engaged in providing consultancy services in various practice areas. During the assessment year 2021-22, the company benchmarked its international transactions at

Read summary

Dora Medical Trading (India) Pvt. Ltd. vs. AO, Assessment Unit, Delhi

ITA No.4998/Del/2024Income Tax Appellate Tribunal, Delhi 'H' Bench, New Delhi27 Jan 2026

The case pertains to an appeal filed by Dora Medical Trading (India) Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer (AO) under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, for the Assessment

Read summary

Sh. Dinesh Khatri Vs. Income Tax Officer, Ward-35(1), New Delhi

ITA No.8038/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH19 Jan 2026

This appeal pertains to the assessment year 2021-22. The assessee, Sh. Dinesh Khatri, could not appear to plead and prove all the relevant facts in the lower appellate proceedings due to communication gaps at various levels. The learned cou

Read summary

ITA No.2835/Del/2025 Meena Mehra (AY: 2021-22)

ITA No.2835/Del/2025INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI23 Jan 2026

This appeal is preferred by the revenue against the order dated 23.01.2025 of the Ld. Commissioner of Income Tax (Appeals)-30 (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/APL/M/250/20

Read summary

Deputy Commissioner of Income Tax, Delhi. Vs. E-Homes Infrastructure Pvt. Ltd.

ITA No.2887/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi7 Jan 2026

This appeal arises from the order of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi dated 17.01.2025 against the order passed by Dy. Commissioner of Income Tax, Central Circle-31, New Delhi under Section 143(3) of the Income

Read summary

ITA No.355/Del/2025 Aman Agarwal (AY: 2021-22)

ITA No.355/Del/2025INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, DELHI14 Jan 2026

This appeal is preferred by the Revenue against the order dated 25.10.2024 of the Ld. CIT(A), New Delhi, in DIN No : ITBA/APL/M/250/2024-25/1069944893(1) arising out of the order dated 30.12.2022 u/s 143(3) of the Income Tax Act, 1961, pass

Read summary

Deputy Commissioner of Income Tax, Central Circle-1, ARTO Complex, 2nd Floor, Sector-33, Noida, Uttar Pradesh-201301 vs Elixir Buildcon Pvt. Ltd., Plot No. 15A, Elixir Business Park, Sector-127, Gautam Buddh Nagar, Noida, Uttar Pradesh-201301

ITA No.- 2275/Del/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, B: NEW DELHI28 Jan 2026

During the year, the assessee, Elixir Buildcon Pvt. Ltd., carried out activity of running a guest house and restaurant under the name & style of M/s Hide away suites at Elixir business park, 15A, Sector-127, Noida. The Assessing Officer mad

Read summary

Deliverhealth Services Private Limited vs. DCIT, Circle 7 (1), Delhi

ITA No.3339/Del/2025Income Tax Appellate Tribunal, Delhi Benches ‘E’: New Delhi7 Jan 2026

The assessee, Deliverhealth Services Private Limited, filed an appeal against the order of the Learned Additional Joint Commissioner of Income Tax (Appeals)-6, Mumbai, for the Assessment Year 2021-22. The assessee raised grounds of appeal c

Read summary

DELHI GUJARAT FLEET CARRIERS VS. DCIT, CIRCLE 1(1)

ITA No. 6273/Del/2025INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI)12 Jan 2026

The assessee, a company, filed its income tax return for AY 2021-22 declaring a total income of Rs. 15,92,08,490/- and claiming a refund of Rs. 3,40,35,820/-. The case was selected for ‘Complete Scrutiny’ due to high receipts under section

Read summary

CBRE Limited v. ACIT

ITA No.3786/Del/2023Income Tax Appellate Tribunal, Delhi Benches ‘D’, New Delhi14 Jan 2026

This appeal in ITA No.3786/Del/2023 for AY 2021-22 filed by the assessee, CBRE Limited, incorporated in Hongkong, has arisen from the assessment order dated 30th October, 2023 passed by the Assessing Officer under sections 143(3) and 144C(1

Read summary

AXIS INFOLINE P. LTD. vs PRINCIPAL COMMISSIONER OF INCOME TAX

ITA No.2613/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’ NEW DELHI2 Jan 2026

This appeal arises from an order dated 26.03.2025, passed under section 263 of the Income Tax Act, 1961, by the Learned Principal Commissioner of Income Tax (PCIT), Delhi. The Assessing Officer (AO) found certain purchases made by the asses

Read summary

Athena Hisar Solar Power Pvt. Ltd. Vs DCIT

ITA No.5372/Del/2024Income Tax Appellate Tribunal, Delhi 'H' Bench27 Jan 2026

The case involves an appeal by Athena Hisar Solar Power Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer on 26.09.2024 for the Assessment Year 2021-22. The appellant contends that the assessment order is time-bar

Read summary

Assistant Commissioner of Income Tax vs Trimaster Private Limited

ITA No.955/DEL/2025Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi7 Jan 2026

This case pertains to an appeal filed by the Revenue and a Cross Objection filed by the assessee against the order dated 06.01.2025 of the National Faceless Appeal Centre/Learned Commissioner of Income Tax (Appeals), New Delhi, arising out

Read summary

Ashok Mishra vs. ITO, WARD 43(1)

ITA No. 2444/Del/2025INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’’ : NEW DELHI)14 Jan 2026

This appeal by the assessee, Ashok Mishra, arises from the order of the Ld. Addl/JCIT(A)-2, Hyderabad in Appeal No. NFAC/2020-21/10204599 dated 28 February 2025. The return of income was processed under section 143(1) of the Income Tax Act,

Read summary

Allen Petrochemicals Pvt Ltd

ITA No. 2355/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI29 Jan 2026

A search action under section 132 was conducted on 15.01.2021 in the Blomstrende Buildwell group of cases including M/s Sunny Chemicals Pvt. Ltd. During the search, it was seen that the assessee company was one of the beneficiaries of cash

Read summary

ITA No.383/Del/2025 & CO No.281/Del/2025 Payal Garg (AY: 2021-22)

ITA No.383/Del/2025 & CO No.281/Del/2025INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI23 Jan 2026

The assessee, Payal Garg, runs a proprietorship concern named 'M/s. Satya International' engaged in trading wire and wire mesh. The Assessing Officer disallowed purchases aggregating to Rs. 4,51,90,010/- from six suppliers, treating them as

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