Skip to main content

Browse Tax Judgements

Showing 120 of 28 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.

ALM Infotech City Pvt. Ltd. Vs Income Tax Officer

ITA No.- 7093/Del/2025Income Tax Appellate Tribunal, Delhi Bench25 Feb 2026AY 2021-22

The assessee, ALM Infotech City Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC) dated 16.04.2024, which arose from the order dated 24.12.2022 passed by the Assessment Unit, Income Tax Department, u

Read summary

M/s SMV Agencies Pvt. Ltd. vs Assessment Unit, Income Tax Department

ITA No. 84/Delhi/2026Income Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi20 Feb 2026AY 2023-24

The assessee filed an early hearing petition dated 12.02.2026 requesting urgent listing and disposal of the appeal. Both parties consented for regular hearing. The assessee raised grounds of appeal against the ex-parte order of the Ld. AO a

Read summary

Deepak Jaiswal Vs. Income Tax Officer

आअसं.357/धिल्ली /2026 (नि.व. 2020-21)Income Tax Appellate Tribunal, Delhi Bench16 Feb 2026AY 2020-21

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 01.01.2026, for Assessment Year 2020-21. The assessee has raised multipl

Read summary

Mahaveera Rice World (known as Mahavira Rice World LLP) Vs DCIT Circle 46(1)

ITA No. 6419/DEL/2025Income Tax Appellate Tribunal, Delhi Bench 'A', New Delhi13 Feb 2026AY 2014-15

The assessee firm M/s Mahaveera Rice World filed its return for A.Y 2014-15 on 07.08.2014, declaring total income of Rs. 15,64,030/-. The original assessment was completed u/s 143(3) by ITO Ward 46(2) Delhi vide order dated 21.12.2016 at as

Read summary

Raman Garg vs. ITO, Ward-1

ITA No.6454/Del/2025Income Tax Appellate Tribunal11 Feb 2026AY 2018-19

The appeal is preferred by the assessee against the order dated 03.10.2024 of the National Faceless Appeal Centre (NFAC) arising out of the assessment order dated 21.03.2023 u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 19

Read summary

Krishan Pal vs Income Tax Officer, Ward-2(2), Gurgaon, Haryana

ITA No. 139/Del/2026Income Tax Appellate Tribunal, Delhi Bench 'SMC', New Delhi10 Feb 2026AY 2014-15

The assessee's appeal for Assessment Year 2014-15 arises against the CIT(A)/NFAC, Delhi's order dated 27.08.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The assessee raised additional grounds challenging the jurisdic

Read summary

Prahlad Gautam vs. Dy. CIT

ITA No.4794/Del/2024Income Tax Appellate Tribunal, Delhi Bench26 Mar 2025

The instant appeal was filed by the assessee, Sh. Prahlad Gautam, against the order dated 23/08/2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), arising out of the assessment order passed unde

Read summary

RBSL Traders (OPC) Pvt.Ltd. vs DCIT

ITA No.3709/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI “F” BENCH: NEW DELHI10 Mar 2025

The appeal was filed by RBSL Traders (OPC) Pvt.Ltd. against the First Appellate order dated 29.12.2023 passed by the Commissioner of Income Tax (A), National Faceless Appeal Centre (NFAC), Delhi, arising from the assessment order dated 21.1

Read summary

Sachin Gupta Vs DEL-C (67)(1)

ITA No.3390/Del/2024Income Tax Appellate Tribunal, Delhi Benches7 Mar 2025

This appeal is preferred by the assessee, Sachin Gupta, against the order dated 05.06.2024 of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, arising out of the appeal before it against the order dated 24.05.2023

Read summary

Vatika Seven Elements Private Limited Vs Assistant Commissioner of Income Tax, Circle-25(1), New Delhi-110002

ITA No.1525/Del/2022Income Tax Appellate Tribunal, Delhi Bench29 Jan 2026

The case involves an appeal by Vatika Seven Elements Private Limited against the Final Assessment Order passed by the Assistant Commissioner of Income Tax for the Assessment Year 2018-19. The appellant contends that the Final Assessment Ord

Read summary

Triumph Motorcycles (India) P. Ltd. Vs. DCIT

ITA No. 794/Del/2022INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The case involves an appeal by Triumph Motorcycles (India) P. Ltd. against the Final Assessment Order passed by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax, NFAC, New Delhi. The appellant contends that the Final Assessm

Read summary

Teva Pharmaceutical & Chemical Industries India Pvt. Ltd. Vs. DCIT

ITA No. 4197/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)19 Jan 2026

The appellant, Teva Pharmaceutical & Chemical Industries India Pvt. Ltd., challenged the Final Assessment Order passed by the Deputy Commissioner of Income Tax on 26/07/2024 for the Assessment Year 2020-21. The appellant argued that the ord

Read summary

Shalini Chhabra (AY: 2018-19)

ITA No.4858/Del/2025INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, DELHI16 Jan 2026

The case involves an appeal by the assessee, Shalini Chhabra, against the order of the Ld. National Faceless Appeal Centre (NFAC) Delhi, which confirmed a reassessment order passed by the Assessment Officer (AO) under section 147 of the Inc

Read summary

Sanjay Kumar Vs DCIT, Circle-67(1), New Delhi

ITA No. 5765/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’: NEW DELHI8 Jan 2026

The instant appeal, preferred by the assessee Sanjay Kumar, is directed against the order dated 25.08.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 29.03.2022 passed by the National Faceles

Read summary

Motorola Solutions India (P) Ltd. Vs. DCIT

ITA No. 4324/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The captioned appeal is filed by Motorola Solutions India Private Limited challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) read with Section 144B of the Income Tax Act, 1961 dated 26/07/2024 pert

Read summary

M/s. M.S. Builders vs ITO

ITA No.616/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI “B” BENCH16 Jan 2026

The assessee company, M/s. M.S. Builders, is engaged in the construction of various properties and filed its return of income declaring a total income of INR 5,92,243/-. The case was selected for complete scrutiny, and after considering the

Read summary

Komal Kumar Vs Assessment Unit

ITA No. 7482/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi27 Jan 2026

This appeal pertains to the Assessment Year 2020-21, where the Assessing Officer initiated proceedings under section 147 read with section 144B of the Income Tax Act, 1961, against the assessee, Komal Kumar, due to total cash deposits of Rs

Read summary

Khas Foods Pvt. Ltd vs ITO Ward 14(3)

ITA No. 2212/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI28 Jan 2026

The appeal is filed by Khas Foods Pvt. Ltd against the order dated 06.02.2025 passed by the Ld. CIT(A)/NFAC, Delhi under section 250 of the Income Tax Act, 1961 for the Assessment Year 2018-19. The assessment was framed by the Assessing Off

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

Itron India Pvt. Ltd. Vs. DCIT

ITA No. 1235/Del/2022INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)29 Jan 2026

The case involves an appeal by Itron India Pvt. Ltd. against the Final Assessment Order passed by the Deputy Commissioner of Income Tax, Circle 10(1), New Delhi. The assessee raised an additional ground contending that the Final Assessment

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