Skip to main content

Browse Tax Judgements

Showing 120 of 56 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.

Zimmer India Pvt. Ltd. vs. DCIT

ITA No. 4314/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)29 Jan 2026

The captioned appeal is filed by the Assessee, Zimmer India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 23/07/2024 pertaining t

Read summary

Win Medicare Pvt. Ltd. Vs. Assessment Unit

ITA No. 3159/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The case involves an appeal by Win Medicare Private Limited against the Final Assessment Order passed by the Assessment Officer under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 04/06/2024 f

Read summary

Wabtec Locomotive Pvt. Ltd. Vs. DCIT

ITA No. 4207/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The appeal is filed by Wabtec Locomotive Private Limited challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 31/07/2024 pertaining to the Assessme

Read summary

Vivo Mobile India Pvt. Ltd. Vs. ACIT

ITA Nos. 1487, 1488 & 4408/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)28 Jan 2026

The case involves appeals filed by Vivo Mobile India Pvt. Ltd. against the Final Assessment Orders passed by the Assessing Officer for the Assessment Years 2017-18, 2018-19, and 2020-21. The appellant contends that these orders are time-bar

Read summary

Valvoline Cummins Pvt. Ltd. Vs. DCIT

ITA No. 4178/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The case involves an appeal filed by Valvoline Cummins Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, dated 23/07/2024, for the Asses

Read summary

T S Tech Sun India Pvt. Ltd. Vs. ACIT

ITA No. 4391/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)28 Jan 2026

The case pertains to an appeal filed by TS Tech Sun India Private Limited against the Final Assessment Order passed by the Assistant Commissioner of Income Tax under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 26/

Read summary

Toyota Boshoku Device India Pvt. Ltd. vs. A.U

ITA No. 3443/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The case involves an appeal filed by Toyota Boshoku Device India Pvt. Ltd. against the Final Assessment Order passed by the Assessment Unit, Income Tax Department, Gurgaon, under Section 143(3) read with Section 144C(13) and Section 144B of

Read summary

Toyo Ink India Pvt. Ltd. Vs. the DCIT

ITA No. 4299/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)28 Jan 2026

The appeal is filed by Toyo Ink India Private Limited challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 23/07/2024 pertaining to the Assessment

Read summary

Wolters Kluwer India P. Ltd. vs. Deputy Commissioner of Income Tax & Sopra Steria India Ltd. vs. Additional Commissioner of Income Tax

ITA No. 6039/Del/2024 & ITA No. 506/Del/2021Income Tax Appellate Tribunal, Delhi Bench 'I'30 Jan 2026

These two appeals by two different assessees, Wolters Kluwer India P. Ltd. and Sopra Steria India Ltd., are taken up together as they involve identical issues. The assessees have assailed the validity of the assessment orders on the ground

Read summary

Signify Innovations India Ltd. vs. DCIT

ITA No. 4510/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The case involves an appeal by Signify Innovations India Limited against the Final Assessment Order passed by the Deputy Commissioner of Income Tax on 31/07/2024 for the Assessment Year 2020-21. The appellant contends that the Final Assessm

Read summary

Rolls-Royce India Pvt. Ltd. vs. ACIT

ITA No. 1672/Del/2022INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

The captioned appeal is filed by Rolls-Royce India Private Limited challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 dated 28/06/2022 pertaining to the Assessment Year

Read summary

Rohde & Schwarz India Pvt. Ltd. Vs. DCIT

ITA No. 4414/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)29 Jan 2026

The captioned appeal is filed by Rohde & Schwarz India Pvt. Ltd. challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961 dated 27/07/2024 pertaining to the A

Read summary

Renew Wind Energy Vs. DCIT

ITA No. 4238 & 4421/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)29 Jan 2026

The captioned appeals are filed by the Assessees challenging the respective Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 18/07/2024 and 26/07/2024 pertain

Read summary

Persolkelly India Pvt. Ltd. Vs. DCIT

ITA No. 4390/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

The captioned appeal is filed by the Assessee, Persolkelly India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 29/07/2024 pertaining to the Assess

Read summary

PERFORMANCE SPECIALTY PRODUCTS (INDIA) PRIVATE LIMITED

ITA Nos. 3941/D/2024 & 5828/D/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “I” NEW DELHI30 Jan 2026

The present adjudication involves a batch of two appeals pertaining to the same assessee for Assessment Years 2020-21 and 2021-22. The assessee has challenged the validity of the assessment orders on the ground of limitation considering the

Read summary

Orange Business Services India Solutions Vs. ACIT

ITA No. 857/Del/2025INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)29 Jan 2026

The captioned appeal is filed by the Assessee, Orange Business Services India Solutions, challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 21/12

Read summary

MIH Internet SEA PTE Ltd. vs The Assessing Officer

ITA No. 1683/Del/2023Income Tax Appellate Tribunal Delhi (Delhi Bench ‘H’ New Delhi)30 Jan 2026

The captioned appeal is filed by the Assessee, MIH Internet SEA PTE Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 27/04/2023 pertaining to the Assessme

Read summary

Luxottica India Eyewear P. Ltd. vs Assessing Officer, Circle 13(1)

ITA No. 3908/Del/2024(A.Y 2020-21)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi22 Jan 2026

The assessee, Luxottica India Eyewear P. Ltd., has challenged the validity of the assessment order on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income Tax Act, 1961. The assessee raised

Read summary

Lufthansa Technik Services India P. Ltd. vs. Deputy Commissioner of Income Tax & Others

ITA No. 1727/Del/2014(A.Y 2009-10), ITA No. 1965/Del/2015(A.Y 2010-11), ITA No. 1706/Del/2016(A.Y 2011-12), ITA No. 506/Del/2017(A.Y 2012-13)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi23 Jan 2026

Lufthansa Technik Services India P. Ltd. (the assessee) challenged the validity of assessment orders for the assessment years 2009-10 to 2012-13 on the ground of limitation as per the provisions of section 144C(13) read with section 153 of

Read summary

Lonza India Pvt. Ltd. Vs. DCIT

ITA No. 4155/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

The captioned appeal is filed by the Assessee, Lonza India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961, dated 12/07/2024 pertaining to the Assessment Y

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