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Yum Restaurants (India) P. Ltd. vs. Assistant Commissioner of Income Tax

ITA Nos.5169, 5547, 7770, 7961/Del/2018 (AYs 2011-12 & 2013-14), ITA Nos. 4248, 7369, 7566, 7818, 7819 & 1710/Del/2019 (AYs 2009-10, 2012-13, 2014-15 & 2018-19)Income Tax Appellate Tribunal, Delhi Bench 'I', Delhi11 Mar 2025

These appeals by the Revenue for assessment years 2009-10, 2011-12, 2012-13, 2013-14, 2014-15 and by the assessee for AY 2011 to 2014-15 & 2018-19 are directed against the order of Commissioner of Income Tax (Appeals)-44, New Delhi for resp

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Sharp Business Systems (India) Ltd. vs. Deputy Commissioner of Income Tax

ITA Nos.2800, 2936 & 6368/Del/2013 (AYs 2008-09 & 2009-10), ITA No. 241/Del/2015, 717/Del/2016, 1940 & 7724/Del/2017, 783/Del/2019, 208/Del/2020, 836/Del/2021, 236 & 2053/Del/2022 (AYs 2010-11 to 2018-19), ITA No. 3889/Del/2024 (AY 2020-21)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi11 Mar 2025

In this bunch of 13 appeals, 12 by the assessee for assessment years 2008-09 to 2018-19 & 2020-21 and one cross appeal by the Revenue for AY 2008-09, the assessee has filed an application dated 06.03.2025 for withdrawal of appeals pursuant

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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

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SICPA India P. Ltd. vs. Deputy Commissioner of Income Tax

ITA No. 598 & 8456/Del/2019Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi23 Jan 2026

The assessee, SICPA India P. Ltd., filed appeals against the assessment orders for the assessment years 2014-15 and 2015-16, challenging the validity of the orders on the ground of limitation as per the provisions of section 144C(13) read w

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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

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JSW MG Motor India P. Ltd. vs Assistant Commissioner of Income Tax

ITA No. 5268/Del/2024(A.Y 2020-21)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi28 Jan 2026

The assessee, JSW MG Motor India P. Ltd., 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 argued that the

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Jindal Steel & Power Ltd. vs. Assistant Commissioner of Income Tax

ITA No. 1417/Del/2016(A.Y 2011-12) & Other AppealsIncome Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi23 Jan 2026

Jindal Steel & Power Ltd. (the assessee) filed six appeals for assessment years 2011-12 to 2016-17, challenging the validity of the assessment orders on the ground of limitation under section 144C(13) read with section 153 of the Income Tax

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Giesecke & Devrient MS India P. Ltd. vs. Assistant Commissioner of Income Tax

ITA No. 835/Del/2022 (A.Y 2017-18), ITA Nos. 3860 & 5388/Del/2024 (A.Y 2020-21 & 2021-22)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi30 Jan 2026

These appeals by the assessee for the assessment years 2017-18, 2020-21, and 2021-22 challenge the validity of the assessment orders on the ground of limitation as per the provisions of section 144C(13) read with section 153 of the Income T

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Denso India P. Ltd. vs Joint Commissioner of Income Tax & Ors.

ITA Nos. 1441/Del/2017, 854/Del/2021, 3384/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘I’23 Jan 2026

These three appeals by three different assessees are taken up together as they involve identical issues. The assessees have assailed the validity of the assessment orders on the ground of limitation as per the provisions of section 144C(13)

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The Bank of Tokyo-Mistubishi UFJ Ltd. vs. Deputy Commissioner of Income-Tax

ITA Nos. 1014 & 4894/Del/2018, CO No. 224/Del/2018Income Tax Appellate Tribunal, Delhi Bench 'I'30 Jan 2026

These cross appeals by the assessee and the Revenue for AY 2012-13 are directed against the Assessment Order dated 10.05.2016 passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961. The assessee challenged the va

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Teleperformance Global Business P. Ltd. vs. Deputy Commissioner of Income Tax

ITA Nos. 1517 & 1693/Del/2022(A.Ys 2008-09 & 2018-19), ITA Nos. 844 & 845/Del/2023(A.Ys 2011-12 & 2012-13), SA No.433/Del/2024(A.Y 2018-19)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi27 Jan 2026

The assessee, Teleperformance Global Business P. Ltd., formerly known as CRM Services India P. Ltd., filed appeals against the assessment orders for the assessment years 2008-09, 2018-19, 2011-12, and 2012-13. The assessee challenged the va

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Consulting Engineering Services (India) P. Ltd. vs. Assistant Commissioner of Income Tax

ITA No. 1767 /Del/2016 (A.Y 2011-12) & ITA No. 1992 /Del/2017 (A.Y 2012-13)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi28 Jan 2026

These two appeals by the assessee for AYs 2011-12 & 2012-13 are taken up together as the assessee in all the above impugned assessment years have challenged the validity of the assessment order on the ground of limitation as per the provisi

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Exxon Mobil Lubricants P Ltd. vs Deputy Commissioner of Income Tax

ITA Nos. 74 & 75/Del/2016(A.Y 2007-08 & 2008-09)Income Tax Appellate Tribunal, Delhi Bench ‘I’30 Jan 2026

The case involves cross appeals by Exxon Mobil Lubricants P Ltd. and the Revenue for assessment years 2007-08, 2008-09, 2009-10, 2011-12, and 2012-13. The assessee challenged the validity of the final assessment orders on the ground of limi

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VE Commercial Vehicles Ltd. vs Additional Commissioner of Income Tax

ITA No. 134, 7106 & 7107/Del/2019(A.Y 2012-13 to 2014-15)Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi23 Jan 2026

These cross appeals by the assessee and the Revenue for AY 2012-13, 2013-14 & 2014-15 involve the validity of the final assessment order on the ground of limitation as per provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 196

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Assistant Commissioner of Income Tax vs. Triveni Turbine Ltd.

ITA No.442/DEL/2023Income Tax Appellate Tribunal, Delhi Bench ‘I’, Delhi14 Feb 2025

This appeal by the Department is directed against the order of Commissioner of Income Tax (Appeals)-I, Noida dated 29.12.2015, for assessment year 2012-13. The assessee, Triveni Turbine Ltd., has filed an application dated 07.02.2025 statin

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