Skip to main content

Browse Tax Judgements

Showing 111 of 11 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.

Quetzal Buildtech Private Limited vs. ITO

ITA No.6409/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2016-17

The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm

Read summary

AT & T Global Network Services India Private Limited vs Assistant Commissioner of Income Tax, Circle-1(1)

ITA No.3452/Del/2025Income Tax Appellate Tribunal, Delhi Bench5 Feb 2026AY 2021-22

The assessee, AT & T Global Network Services India Private Limited, filed an appeal against the order of the Additional/Joint Commissioner of Income Tax (Appeals), Faridabad, dated 23.03.2025, which arose out of an assessment order dated 17

Read summary

Honda Trading Corporation India Pvt. Ltd. vs DCIT/ ACIT

ITA No.- 5286/Del/2024Income Tax Appellate Tribunal4 Feb 2026AY 2021-22

The assessee, Honda Trading Corporation India Pvt. Ltd., filed its return of income for AY 2021-22 declaring total income of Rs. 9,78,20,290/-. The case was selected for Complete Scrutiny through CASS. The assessee was primarily engaged in

Read summary

Sachin Vs Assistant Commissioner of Income Tax, Central Circle-13, Delhi

ITA No.2320/Del/2023Income Tax Appellate Tribunal, Delhi Bench, ‘G’: New Delhi27 Mar 2025

In this case, a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.03.2020, wherein unexplained cash in foreign currency was found in Shri Sachin's possession at IGI Airport. The assessment was complete

Read summary

Braham Singh Vs Income Tax Officer/National Faceless Appeal Centre, Delhi

ITA Nos.3940 & 3942/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘A’: NEW DELHI19 Mar 2025

In this case, the Assessing Officer had information that the assessee had purchased a time deposit of Rs.75 lakhs with Oriental Bank of Commerce and further an amount of Rs.81,08,342/- was credited in the assessee’s account under section 19

Read summary

Ghaziabad Development Authority vs. DCIT, Exemption Circle

ITA No. 2667/Del/2024Income Tax Appellate Tribunal (Delhi Bench : New Delhi)18 Mar 2025

The Ghaziabad Development Authority filed its return of income on 14.3.2022 declaring NIL income. The Assessing Officer completed the assessment on 27.12.2022, adding Rs. 127,41,46,000/- transferred to the development fund to the income of

Read summary

Kanpur Development Authority Vs. JCIT Exemption Range Ghaziabad

ITA No.920/Del/2024Income Tax Appellate Tribunal, Delhi Bench12 Mar 2025

The assessee, Kanpur Development Authority, is an authority notified under the Uttar Pradesh Urban Planning (Development and Registration) Act 1973. It is tasked with promoting and securing the development of the area according to plan. The

Read summary

M/s. Shree Raj Mahal Gems Private Limited Vs. DCIT Central Circle – 6

ITA No.4886/Del/2025Income Tax Appellate Tribunal, Delhi Bench, ‘C’: New Delhi30 Jan 2026

This appeal is filed by the assessee, M/s. Shree Raj Mahal Gems Private Limited, against the order of the Ld.CIT(A)-24, New Delhi dated 17.07.2025 for the Assessment Year 2015-16. The assessee raised several grounds of appeal, including the

Read summary

Express Freight Railway Consortium vs. DCIT

ITA No.3120/Del/2025Income Tax Appellate Tribunal, Delhi Bench28 Jan 2026

This appeal is filed by the assessee, Express Freight Railway Consortium, against the final assessment order dated 27.03.2025 passed under sections 144, 260, and 144B of the Income Tax Act. The assessee raised several grounds of appeal, inc

Read summary

Harish Bansal vs. Income Tax Officer, Ward 36(4), New Delhi

ITA NO. 3044/Del/2024Income Tax Appellate Tribunal, Delhi Bench20 Feb 2025

The assessee, Harish Bansal, filed his return of income for the Assessment Year 2017-18 on 30.10.2017 declaring an income of Rs.8,21,830/-. The case was selected for scrutiny and a notice under section 143(2) dated 16.8.2018 was issued. Fur

Read summary

Shashi Kant Chaurasia Vs. DCIT

ITA Nos. 3844 & 3845/Del/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “G”: NEW DELHI20 Jan 2025

The assessee, Shashi Kant Chaurasia, filed his return of income for the assessment year 2018-19 declaring income of Rs.149,47,78,770, which included long-term capital gains (LTCG) of Rs.144,46,86,075 from the sale of cut and polished diamon

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