Skip to main content

Browse Tax Judgements

Showing 16 of 6 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.

Focal Renewable Energy Two India Private Limited vs. ACIT & Focal Photovoltaic India Private Limited vs. ACIT

ITA Nos. 1656 & 1657/Del/2023Income Tax Appellate Tribunal, Delhi Bench26 Mar 2025

The instant appeals were filed by the Assessees against the orders dated 31/03/2023 passed by the Ld. Commissioner of Income Tax (Appeals)-44, Delhi under section 250 of the Income Tax Act, 1961. The Assessees had opted to settle the disput

Read summary

India Luxco Retail Private Limited

ITA No. 4386/Del/2024INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘H’ NEW DELHI ]24 Mar 2025

The instant appeal, filed by the assessee India Luxco Retail Pvt. Limited, is directed against the order dated 29.07.2024 passed by the National Faceless Appeal Centre (NFAC) New Delhi, for the assessment year 2020-21. The assessee had opte

Read summary

Toyo Ink India Private Limited vs ACIT

ITA No. 1965/Del/2022Income Tax Appellate Tribunal, Delhi Bench ‘I’, New Delhi12 Mar 2025

This appeal was filed by Toyo Ink India Private Limited against the order of DRP New Delhi, dated 06/05/2022, passed under section 144C(5) of the Act for the Assessment Year 2018-19. The assessee opted to settle the disputes in appeal throu

Read summary

Emmsons International Ltd. vs DCIT

ITA No. 689/Del/2022INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “H” NEW DELHI10 Mar 2025

This appeal was filed by Emmsons International Ltd. against the order of DRP New Delhi, dated 28/01/2022 passed under section 144C(5) of the Act for the Assessment Year 2017-18. The assessee had opted to settle the disputes in appeal throug

Read summary

Sh. Shallu Aggarwal Vs. ITO

ITA No. 5294/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI)21 Feb 2025

The present appeal is filed by the Assessee, Sh. Shallu Aggarwal, against the order of the Commissioner of Income Tax Appeal/National Faceless Appeal Centre, Delhi, dated 25/09/2024 for the Assessment Year 2019-20. The Assessee filed a lett

Read summary

ITA No. 4523/Del/2024

ITA No. 4523/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi21 Feb 2025

The present appeal was filed by AIX Connect Private Limited against the order of the Commissioner of Income Tax, Circle-1 Gurgaon, dated 31/07/2024 for the Assessment Year 2020-21. The Assessee subsequently filed a letter seeking to withdra

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