Skip to main content

Browse Tax Judgements

Showing 110 of 10 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.

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

REC Limited vs. ACIT – 10 (OSD), JCIT – 10 (OSD)

ITA Nos.319 & 320/Del/2025, ITA Nos.577& 578/Del/2025, ITA Nos.609& 579/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘B’12 Feb 2026AY 2018-19, 2019-20, 2020-21, 2021-22

The assessee, REC Limited, is engaged in providing long-term finance for rural electrification. The case involves multiple appeals for different assessment years (2018-19, 2019-20, 2020-21, 2021-22) concerning deductions under Section 36(1)

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

Sartaj Hotels Apartments and Vilas Private Limited Vs. Income Tax Officer

ITA No. 2055/DEL/2024Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi19 Mar 2025

The Assessee, Sartaj Hotels Apartments and Vilas Private Limited, filed a return of NIL income claiming a current year loss of Rs. 1,27,39,983/-. The assessment was completed under section 143(3) of the Income Tax Act, wherein the Assessing

Read summary

Raunaq EPC International Ltd. Vs PCIT(Central)

ITA No. 1559/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi18 Mar 2025

This appeal by Raunaq EPC International Ltd. for Assessment Year 2018-19 arises against the PCIT(Central), Delhi-1’s order dated 11.03.2024, in proceedings under section 263 of the Income Tax Act, 1961. The assessee challenges the revision

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

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

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
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