Skip to main content

Browse Tax Judgements

Showing 18 of 8 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.

ITO, Ward-43(1), New Delhi vs. Vinod Kumar Kansal

ITA No. 3519/Del/2024Income Tax Appellate Tribunal, Delhi Bench6 Feb 2026AY 2017-18

The assessee, Vinod Kumar Kansal, operating under the name M/s Shree Krishna Jewellers, filed a return of income for assessment year 2017-18 declaring taxable income of Rs 5,05,000. The Assessing Officer noticed cash deposits amounting to R

Read summary

Income Tax Officer, Ward-7(1), New Delhi Vs. M/s. Décor Investment & Finance Ltd

ITA No. 5637/Del/2018INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “B”: NEW DELHI13 Mar 2025

During the year under consideration, the assessee company, M/s. Décor Investment & Finance Ltd, received share capital and share premium amounting to Rs 10.40 crores from 12 investor companies. The assessee provided detailed documentation i

Read summary

M/s. Garden View Foods Pvt. Ltd. Vs. Pr. CIT

ITA Nos. 3225 & 3226/Del/2017INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’10 Mar 2025

The appeals in ITA No. 3225 & 3226/Del/2017 for Assessment Years 2011-12 and 2012-13 arise out of the order of the Commissioner of Income Tax (Appeals)-3, New Delhi dated 21.03.2017 against the order of assessment passed under sections 153A

Read summary

Income Tax Officer Ward-25(2), New Delhi. Vs. M/s Telplay Packaging Solutions Pvt. Ltd.

ITA No.5892/Del/2017Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi7 Mar 2025

The assessee, M/s Telplay Packaging Solutions Pvt. Ltd., filed its return of income for the year under appeal declaring a total income of Rs.1100/-. The case was taken up for scrutiny, and an assessment order was passed adding Rs.7,70,00,00

Read summary

DCIT (OSD), Range 10 vs. M/s. Gulshan Polyols Limited

ITA No.5551/Del/2024Income Tax Appellate Tribunal, Delhi Benches ‘B’28 Jan 2026

The case involves the selection of M/s. Gulshan Polyols Limited for scrutiny due to an accommodation entry provided by the assessee. The Assessing Officer found that the assessee had taken accommodation sale and purchase entries amounting t

Read summary

ACIT, Circle 23 (2) vs. Signature Global (India) Pvt. Ltd.

ITA No.9264/Del/2019Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi7 Feb 2025

The assessee, Signature Global (India) Pvt. Ltd., filed its return of income for the Assessment Year 2016-17 disclosing a total loss. The case was selected for scrutiny, and during the assessment, the Assessing Officer (AO) observed that th

Read summary

The A.C.I.T. Vs. M/s Nine Corporate Inception Pvt Ltd

ITA No. 189/DEL/2022, ITA No. 190/DEL/2022, ITA No. 191/DEL/2022, ITA No. 227/DEL/2022Income Tax Appellate Tribunal, Delhi ‘E’ Bench22 Jan 2025

The assessee, M/s Nine Corporate Inception Pvt Ltd, is a resident Private Limited company. It filed a return of income for A.Y. 2015-16 declaring an income of Rs. 3,08,640/-. A search action conducted on 17.12.2015 revealed that the assesse

Read summary

Asst. Commissioner of Income Tax, Central Circle vs. M/s Round Square Exim Pvt. Ltd.

ITA Nos.8834 to 8837/Del/2019Income Tax Appellate Tribunal, Delhi Benches ‘F’8 Jan 2025

The assessee, M/s Round Square Exim Pvt. Ltd., is a resident corporate entity engaged in trading in shares and other investments. A search and seizure operation was conducted at the residential premises of Sh. Kaushal Kumar, an employee of

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