Skip to main content

Browse Tax Judgements

Showing 120 of 29 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.

ACIT, Central Circle-25, New Delhi vs. JBM Projects and Infrastructures Pvt. Ltd

ITA No. 2800/Del/2024Income Tax Appellate Tribunal, Delhi Bench20 Feb 2026AY 2015-16

The appeal in ITA No.2800/Del/2024 for AY 2015-16, arises out of the order of the ld Commissioner of Income Tax (Appeals)-28, New Delhi dated 08.03.2024 against the order of assessment passed u/s 153C/143(3) of the Income-tax Act, 1961 date

Read summary

ACIT, CC-25 vs. Shri Bir Kumar Jain

ITA No.4359/Del/2025Income Tax Appellate Tribunal18 Feb 2026AY 2019-20

The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 25.03.2025 of the Ld. CIT(A)-29, New Delhi. The assessment order dated 23.04.2021 u/s 143(3) of the Income Tax Act, 1961 was passed by the

Read summary

Park View Automotives P. Ltd. vs. ITO, Ward 19(3), Delhi

ITA No.5711/Del/2025Income Tax Appellate Tribunal, Delhi Bench13 Feb 2026AY 2012-13

The assessee filed its return of income declaring income at Rs.728/- for AY 2012-13. The assessment was reopened based on information from the Investigation Wing about bogus entries amounting to Rs.1,62,40,000/- and Rs.13,60,000/-. The AO i

Read summary

McKinsey & Company India LLP Vs Additional / Joint / Deputy/Assistant Commissioner of Income Tax, Income-tax Officer, National e-Assessment Centre, Delhi-110002.

ITA No.- 1028/Del/2021Income Tax Appellate Tribunal, Delhi Bench13 Feb 2026AY 2016-17

The assessee, McKinsey & Company India LLP, filed an appeal against the final assessment order dated 30.06.2021 passed under section 143(3) read with section 144C(3) r.w.s. 144B of the Income-tax Act, 1961. The appeal was filed pursuant to

Read summary

Assistant Commissioner of Income Tax, CC-30 vs VINOD KUMAR

ITA Nos.3746, 3747 and 3748/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI11 Feb 2026AY 2018-19, 2019-20, 2020-21

The Revenue has appealed against the orders dated 28.02.2025 passed by the learned Commissioner of Income Tax(Appeals)-30, New Delhi, for Assessment Years 2018-19, 2019-20 and 2020-21. The assessments were framed by the Assessing Officer un

Read summary

Shri Abhimanyu Nath Vs. The I.T.O

ITA No. 4930/DEL/2025Income Tax Appellate Tribunal, Delhi 'C' Bench11 Feb 2026AY 2012-13

The assessee, Shri Abhimanyu Nath, is engaged in the business of manufacture and export of garments through his proprietorship firm M/s. AZURE. The assessee filed his return of income for the year under consideration on 15.09.2012 declaring

Read summary

M/s. Decent Securities (P) Ltd. vs ACIT

ITA No.6472/Del/2025Income Tax Appellate Tribunal10 Feb 2026AY 2017-18

The present appeal is filed by assessee against the order dated 31.07.2025 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.CIT(A), Delhi-3/10397/2019-20 passed u/s 250 of the Income Tax Act,

Read summary

Income tax Officer vs. Veer Kunwar Singh Shodh Sansthan

ITA No. 3999/DEL/2025Income Tax Appellate Tribunal, Delhi ‘G’ Bench4 Feb 2026AY 2018-19

The assessee, M/s. Veer Kunwar Singh Shodh Sansthan, is a public charitable trust registered under section 12A of the Income-tax Act, 1961. The trust was created for the relief of the poor and to promote science, art, and culture. The asses

Read summary

Ojas Impex Private Limited Vs Income Tax Officer-19(1)

ITA No.3802/DEL/2024Income Tax Appellate Tribunal, Delhi Bench2 Feb 2026AY 2012-13

The assessee, Ojas Impex Private Limited, received Rs.50 lakhs from M/s Divyadrishti Merchants Pvt. Ltd., which was treated as unexplained income and added back under section 68 of the Income Tax Act, 1961. The Assessing Officer received in

Read summary

Naveen Kurele Vs. Asst. Commissioner of Income Tax

ITA No. 4165/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘E’: New Delhi28 Mar 2025

The appeal filed by Naveen Kurele, the assessee, is against the order dated 09.07.2024 of the Learned Commissioner of Income-Tax (Appeals)-3, Noida, under Sections 147 r.w.s. 143(3) of the Income-Tax Act, 1961 for the assessment year 2015-1

Read summary

ITA No.1332/Del/2020

1332/Del/2020INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI28 Mar 2025

This Revenue’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)-37 [in short, the 'CIT(A)'], New Delhi’s order dated 17.01.2020 passed in case no. CIT(A), Delhi-37/10010/2016-17, involving proceedi

Read summary

ITA No. 1358/Del/2024 & CO No. 41/Del/2024

ITA No. 1358/Del/2024 & CO No. 41/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi20 Mar 2025

The case involves the reopening of an assessment under sections 147 and 144 of the Income Tax Act, 1961. The assessee, Raj Kumar Kedia HUF, filed a cross-objection challenging the validity of the reopening. The Assessing Officer had previou

Read summary

Chevrolet Sales India Pvt. Ltd. Vs. ACIT

ITA No.4327/Del/2024Income Tax Appellate Tribunal, Delhi Bench7 Mar 2025

The assessee, Chevrolet Sales India Pvt. Ltd., filed an appeal against the final assessment order dated 24.07.2024 for the assessment year 2020-21. The order was passed under sections 143(3), 144C(13), and 144B of the Income-tax Act, 1961.

Read summary

ITAs No.2462 & 2463/Del/2016 and ITAs No.3173 & 3174/Del/2016

ITAs No.2462 & 2463/Del/2016, ITAs No.3173 & 3174/Del/2016Income Tax Appellate Tribunal, Delhi Benches7 Mar 2025

The case involves appeals by the Revenue against the orders of the Commissioner of Income-tax (Appeals)-23, New Delhi, which had deleted substantive and protective additions made in the assessment orders for the assessment years 2011-12 and

Read summary

M/s. HSC C&C JV Vs. ACIT

ITA No.2963/Del/2015INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI7 Mar 2025

The assessee, M/s. HSC C&C JV, filed an appeal against the Commissioner of Income Tax (Appeals)-XX, New Delhi’s order dated 24.02.2015 passed in case no.356/2013-14 involving proceedings under section 143(3)/145(3)/147 of the Income-tax Act

Read summary

IG Watteeuw International vs ACIT, Circle International Tax - 2(1)(1)

ITA No. 2095/Del/2022Income Tax Appellate Tribunal, Delhi Bench ‘D’, New Delhi4 Mar 2025

The assessee, IG Watteeuw International, filed an appeal against the assessment order dated 21.07.2022 issued by the ACIT, Circle International Tax-2 (1)(1), Delhi. This order was framed following the directions of the Dispute Resolution Pa

Read summary

DCIT, Noida Vs. Pearl Precision Products Pvt. Ltd

ITA No. 2278/Del/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’9 Jan 2026

The case pertains to the assessment year 2020-21. Pearl Precision Products Pvt. Ltd, a company involved in manufacturing various household accessories, filed its return of income declaring a total income of ₹21,65,37,670/-. During a survey

Read summary

ITA Nos. 1882 & 1883/Del/2021 :Asstt. Years: 2011-12 & 2012-13

ITA Nos. 1882 & 1883/Del/2021INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI29 Jan 2026

The assessee, Jagat Agro Commodities Pvt. Ltd., is a partnership firm engaged mainly in the business of trading rice and a small percentage of trading paddy. It filed its return of income on 27.9.2011 declaring a total income of Rs. 6,75,76

Read summary

ITA Nos.611 & 1244/DEL/2023

ITA Nos.611 & 1244/DEL/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘E’: NEW DELHI7 Jan 2026

The assessee, M/s Lotus Herbals Colour Cosmetics, is a partnership firm incorporated on 12.08.2009. The firm diversified its product profile into skin care and allied products apart from make-up products during the financial year 2017-18. F

Read summary

Addl. CIT Special Range Vs. Ghaziabad Ship Breakers Pvt. Ltd.

ITA No.5070/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘B’: NEW DELHI14 Jan 2026

The case pertains to the assessment year 2017-18 where the Assessing Officer (AO) made additions to the income of Ghaziabad Ship Breakers Pvt. Ltd. on account of unexplained cash sales, under valuation of closing stock, and unexplained expe

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