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.

Mr. Rakesh v. ITO, Ward-18(3)

ITA No.5499/DEL/2025Income Tax Appellate Tribunal, Delhi Bench12 Feb 2026AY 2017-18

The assessee, Mr. Rakesh, filed an appeal against the order of the Learned Commissioner of Income Tax, New Delhi/National Faceless Appeal Centre (NFAC) dated 01.06.2024 for the Assessment Year 2017-18. The appeal was filed with a delay of 3

Read summary

ITO, WARD 2(3)(4) VS. SHIVA AND SHIVA

ITA No. 1945/DEL/2025Income Tax Appellate Tribunal, Delhi Bench12 Feb 2026AY 2020-21

The assessee, a partnership firm, filed its return of income for AY 2020-21 declaring income of Rs. 39,460/-. The case was selected for scrutiny assessment under CASS framework. The AO issued a notice u/s 143(2) requiring the assessee to su

Read summary

Ashok Kumar Jain vs DCIT

ITA No.3335/Del/2024Income Tax Appellate Tribunal6 Feb 2026AY 2016-17

An information was received on ITBA System dated 12.03.2021 which was uploaded by DDIT (Inv.), Unit-6(3), New Delhi that assessee had obtained bogus Long Term Capital Gain (LTCG) in the scrip of M/s. Achal Investment Ltd. during the year un

Read summary

DCIT vs. Jay Enn Infotech Pvt. Ltd.

ITA No:- 2541/Del/2023Income Tax Appellate Tribunal (Delhi Bench: ‘C’: New Delhi)5 Mar 2025

This appeal by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-29, New Delhi, dated 30.06.2023, for Assessment Year 2012-13. The Revenue contested the action of the Ld. CIT(A) deleting protective and su

Read summary

Sidhi Vinayak Foundation Vs. Income Tax Officer

ITA No.4446/DEL/2025Income Tax Appellate Tribunal, Delhi Bench14 Jan 2026

The appellant, Sidhi Vinayak Foundation, a Society registered under the Haryana Registration and Regulation of Societies Act, 2012, is engaged in educational activities and runs a school named 'The Millennium School'. During the assessment

Read summary

ACIT VS 21ST CENTURY E-SOLUTIONS

ITA No. 120/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI6 Jan 2026

The assessee company, 21ST CENTURY E-SOLUTIONS PVT. LTD., filed its return declaring an income of Rs. 37,15,070/- for A.Y. 2015-16. The case was selected for scrutiny through CASS. The assessee is engaged in the trading of mobile handsets.

Read summary

JASMEET SINGH WALIA VS. ITO, WARD 58(8), NEW DELHI

ITA NO. 567/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH20 Feb 2025

The assessee, Jasmeet Singh Walia, is involved in manufacturing hardware items and wholesale and retail of iron steel strips/sheet C.R. sheet. He filed his return of income declaring income of Rs. 11,04,470/- on 29.10.2017, which was picked

Read summary

FINDMY PROPERTY PRIVATE LIMITED VS. ITO, WARD 5(1)(3), NEW DELHI

ITA No. 4170/Del/2024INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’’ : NEW DELHI)3 Feb 2025

The assessee, FINDMY PROPERTY PRIVATE LIMITED, is a company engaged in the real estate business on a fee or contract basis. The company filed its return of income for the assessment year 2018-19 on 06.03.2019, admitting a total income of Ni

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