Skip to main content

Browse Tax Judgements

Showing 116 of 16 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.

Vedanta Limited v. Assistant Commissioner of Income Tax

ITA Nos.- 2405/Del/2019 and 2407/Del/2019 and ITA Nos.- 2250/Del/2019 and 2251/Del/2019Income Tax Appellate Tribunal, Delhi Bench20 Feb 2026AY 2010-11 and 2012-13

Vedanta Limited, engaged in the business of manufacture and sale of aluminum and commercial power generation, filed its return of income for A.Y. 2010-11 and 2012-13. The Assessing Officer (AO) initiated reassessment proceedings under Secti

Read summary

M/s Krishak Bharati Cooperative Ltd. vs Asst. CIT, Central Circle-30

ITA No.- 7071/Del/2025Income Tax Appellate Tribunal, Delhi Bench12 Feb 2026AY 2022-23

The assessee, M/s Krishak Bharati Cooperative Ltd., filed an appeal against the order of the Ld. CIT(A) confirming disallowance of Rs. 8,50,90,660/- under Section 14A of the Income Tax Act, 1961 and disallowance of Rs. 68,37,523/- claimed b

Read summary

DCIT, Circle-25(1), New Delhi vs. Telecom Consult India Ltd.

ITA No.28/Del/2020Income Tax Appellate Tribunal, Delhi Bench12 Feb 2026AY 2016-17

This Revenue’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)-36 [in short, the 'CIT(A)'], Delhi’s DIN and order no. ITBA/APL/M/250/2019-20/1019615787(1), dated 18.10.2019 involving proceedings u

Read summary

GREENKO RENEWABLE POWER (P) LTD., VS. PCIT (CENTRAL)

ITA Nos. 2455 & 2456/Del/2024INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’)27 Mar 2025

The assessee, GREENKO RENEWABLE POWER (P) LTD., filed its return of income for the assessment year 2017-18 declaring income of Rs. 80,61,630/-. The case was selected for complete scrutiny, and after considering the replies submitted by the

Read summary

ITA No.2705/Del/2015

2705/Del/2015INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’ NEW DELHI27 Mar 2025

The assessee, Skyline Engg. Contracts (India) P. Ltd., is a private limited company engaged in construction business. The return of income for the year under appeal (AY 2011-12) was filed on 30th September, 2011 declaring a total income of

Read summary

M/s. SIEL Limited vs. DCIT, LTU-1

ITA No.6300/DEL/2015Income Tax Appellate Tribunal, Delhi Bench ‘E’26 Mar 2025

The assessee, M/s. SIEL Limited (now known as Mawana Sugars Ltd.), filed seven appeals against the orders of the Commissioner of Income Tax (Appeals)-22, New Delhi, for Assessment Years 2003-04, 2006-07, 2011-12 to 2015-16. The Revenue also

Read summary

M/s. Sauda Securities Pvt. Ltd Vs. DCIT

ITA Nos. 2652 & 2653/Del/2018INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “B”: NEW DELHI19 Mar 2025

A search and seizure operation was conducted under section 132 of the Income-tax Act, 1961 at the residential and business premises of M/s. SRS Group on 09.05.2012. The case of the assessee was centralized vide order under section 127 of th

Read summary

RS India Wind Energy Pvt. Ltd. Vs. ACIT

ITA No:-5497/Del/2018, 2979/Del/2018 & 2798/Del/2018INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI)17 Mar 2025

The case involves three appeals filed by RS India Wind Energy Pvt. Ltd. against the order passed by CIT(A)-7, New Delhi, arising from the order passed by the Assessing Officer for the assessment years 2014-15, 2013-14, and 2014-15. The appe

Read summary

Mrs. Ratna Chadha Vs. Comm. of Income Tax

ITA No:- 3406/Del/2013INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI)5 Mar 2025

The case involves multiple issues regarding additions made by the Assessing Officer (AO) and Commissioner of Income Tax (Appeals) (CIT(A)) in the assessment of Mrs. Ratna Chadha's income for the Assessment Year 2009-10. The issues pertain t

Read summary

ICRA Ltd. Vs. DCIT

ITA No.2720, 2721, 2722 & 2723/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘B’: NEW DELHI28 Jan 2026

These appeals are filed by the assessee, ICRA Ltd., for the assessment years 2013-14, 2017-18, 2018-19, and 2020-21, and an appeal by the Revenue for the assessment year 2013-14 against different orders of the Learned Commissioner of Income

Read summary

Dy. CIT, Aayakar Bhawan, Haryana, Karnal Vs. Nivaya Resources Pvt. Ltd.

ITA No.953/Del/2024Income Tax Appellate Tribunal, Delhi Bench, ‘E’: New Delhi14 Jan 2026

The assessee company, Nivaya Resources Pvt. Ltd., is engaged in the business of trading fuel oil, lubricants, and other similar products. It filed its return of income for the assessment year 2017-18 declaring income of Rs. 3.46 crores. Dur

Read summary

PTC India Ltd. vs. DCIT

ITA Nos.1186/Del/2024 & 2858/Del/2024Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi7 Jan 2026

The case involves cross appeals by PTC India Ltd. and the DCIT for the assessment year 2020-21. PTC India Ltd. challenged the disallowance under section 14A read with Rule 8D amounting to Rs.15,68,39,715/-. Additionally, PTC India Ltd. rais

Read summary

DCIT, Circle-19(1), Delhi Vs. Outsourcepartners International Pvt. Ltd.

ITA No.5808/Del/2024 & ITA No.5975/Del/2024Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi16 Jan 2026

These Revenue’s and assessee’s cross appeals ITA Nos.5808/Del/2024 and 5975/Del/2024 for assessment year 2018-19 arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s D

Read summary

Eltek SGS Pvt. Ltd. vs ACIT

ITA No.5531/Del/2019Income Tax Appellate Tribunal, Delhi Bench ‘B’19 Feb 2025

The assessee, Eltek SGS Pvt. Ltd., engaged in the business of manufacturing and trading of electronics/electrical goods, filed its Income Tax Return declaring income of Rs.7,82,23,760/- on 29.11.2012, which was later revised to Rs.6,38,34,6

Read summary

DCIT, Circle-14(1), New Delhi Vs. M/s. RHC Holding Pvt. Ltd

ITA No. 7077/Del/2014INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI19 Feb 2025

The appeal in ITA No.7077/Del/2014 filed by the revenue for AY 2009-10, arises out of the ld. Commissioner of Income Tax (Appeals)-XX, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. 171/2013-14/CIT(A)-XX dated 3

Read summary

ITA No. 4890/Del/2024 Vinay Dua (A.Y. 2018-19)

ITA No. 4890/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’: NEW DELHI25 Jun 2025

The assessee, Vinay Dua, proprietor of M/s Gemini Industrial Corporation, filed a return of income for A.Y. 2018-19 declaring a total income of Rs 6,38,61,730/-. The case was selected for scrutiny, and statutory notices were issued. During

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