Skip to main content

Browse Tax Judgements

Showing 120 of 43 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.

Saya Buildcon Consortium Pvt. Ltd. vs ACIT

ITA No. 5638/Del/2025Income Tax Appellate Tribunal25 Feb 2026AY 2020-21

The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)-26, Delhi’s DIN & order No. ITBA/APL/S/250/2025-26/1078494557(1) dated 15.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The case was called twice,

Read summary

Gyan Adhar Welfare Society vs Commissioner of Income Tax (Exemption)

ITA Nos.5630 and 5631/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi24 Feb 2026AY 2025-26

The assessee, Gyan Adhar Welfare Society, filed two appeals against the orders passed by the learned Commissioner of Income Tax (Exemptions)-30, New Delhi, under Section 12AB and 80G of the Income Tax Act, 1961 for Assessment Year 2025-26.

Read summary

Anuneet Buildwell Pvt. Ltd. vs Income Tax Officer

ITA No. 5621/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi23 Feb 2026AY 2015-16

The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078404533(1) dated 11.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The case was proceeded ex-

Read summary

Mango Media Private Limited vs Income Tax Officer

ITA Nos.5608 to 5615/Del/2025Income Tax Appellate Tribunal19 Feb 2026AY 2011-12 to 2012-13

The appeals are against orders passed by the National Faceless Appeal Centre/Ld. CIT(A), New Delhi, for Assessment Years 2011-12 and 2012-13. The assessments were framed by the Assessing Officer under section 147 r.w.s. 144 and penalty orde

Read summary

Jay Iber Pvt. Ltd. vs CIT(A)/NFAC, Delhi

ITA No. 5606/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi19 Feb 2026AY 2013-14

The assessee’s appeal for Assessment Year 2013-14 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079275922(1) dated 05.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The learned cou

Read summary

Acharya Mahamandleshwar Swami Ganeshanand Maharaj Dharmarth Trust, Uchana Kalan, Jind (Haryana), 1261115 Vs Commissioner of Income Tax(Exemption), Chandigarh-160002

ITA No.3707/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi19 Feb 2026AY 2025-26

The appeal is preferred by the assessee against the order dated 29.04.2025, passed by Learned Commissioner of Income Tax(Exemption), Chandigarh, denying registration under section 80G(5)(iv)(B) of the Act. The assessee was granted registrat

Read summary

National Highways Logistics Management Limited vs DCIT

ITA No.5604/Del/2025Income Tax Appellate Tribunal18 Feb 2026AY 2005-06

The assessee filed its return of income for AY 2005-06 on 31.10.2005 declaring total income of Rs. 61,18,970/-. The return was processed u/s 143(1) on 30.09.2006 at total income of Rs. 61,18,970/- and demand of Rs. 25,08,895/- was raised. O

Read summary

Gopal vs Income Tax Officer

ITA No. 5605/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2019-20

This assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079395083(1) dated 07.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. Case called tw

Read summary

Pushpa vs Income Tax Officer, Ward-44(6), New Delhi

ITA No. 5599/Del/2025 & ITA No. 5600/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2018-19

The assessee filed two appeals against the CIT(A)/NFAC, Delhi’s order refusing to condone the delay in filing of the lower appeals. The CIT(A)/NFAC had refused to condone the delay of 535 days (ITA No. 5599/Del/2025) and 398 days (ITA No. 5

Read summary

Nikhil Rajpal vs ITO

ITA No.5595/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2019-20

The assessee, Nikhil Rajpal, filed an appeal against the order dated 16.07.2025, passed by the National Faceless Appeal Centre/Learned Commissioner of Income Tax (Appeals), New Delhi, under section 250 of the Income Tax Act, 1961 for Assess

Read summary

Vaidik Lok Kalyan Trust vs CIT(Exemption)

ITA No. 5584/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi17 Feb 2026AY 2025-26

The assessee’s appeal for Assessment Year 2025-26 arises against the CIT(Exemptions), Chandigarh’s DIN & order No. ITBA / EXM / F / EXM45 / 2025-26 / 10788363370(1) dated 10.07.2025, in proceedings u/s 12AB(1)(b)(ii) of the Income Tax Act,

Read summary

Ram Garhia Cooperative Bank Ltd. vs Assistant Commissioner of Income Tax, Central Circle-63(1), New Delhi

ITA No.776/Del/2020Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi16 Feb 2026AY 2014-15

The appeal is preferred by the assessee against the order dated 21.11.2019, passed by Learned Commissioner of Income Tax(Appeals)-33, New Delhi, under section 250 of the Income Tax Act, 1961 for Assessment Year 2014-15. The penalty order in

Read summary

Faizan Ahmad Vs PCIT

ITA No. 821/Del/2021Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi11 Feb 2026AY 2015-16

The assessee’s appeal for Assessment Year 2015-16 arises against the PCIT, Dehradun’s DIN & order No. ITBA/REV/F/REV5/2020-21/1031618340(1) dated 19.03.2021, in proceedings u/s 263 of the Income Tax Act, 1961. The assessee is aggrieved agai

Read summary

Raghav Aditya Chits Pvt. Ltd. vs ACIT, Circle-13

ITA No. 3254/DEL/2018Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi2 Feb 2026AY 2012-13

The appeal is preferred by the assessee against the orders dated 21.02.2018, by Ld. CIT(A)-7, New Delhi, u/s 250(6) of the Income Tax Act, 1961 for A.Y. 2012-13. None appeared from the assessee side, therefore, the Tribunal decided to proce

Read summary

M/s Cimmco Ltd vs ITO Ward- 6(2)

ITA No. 5724/DEL/2016Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi2 Feb 2026AY 2005-06

The assessee, M/s Cimmco Ltd, a civil contractor, filed a nil original return which was assessed at Rs 1,13,64,700/- u/s 143(3). The assessing officer reopened and framed a re-assessment order u/s 143(3)/147 on 28.12.2011 disallowing the cl

Read summary

Amit Aggarwal vs Income Tax Officer

ITA No. 5570/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi5 Feb 2026AY 2020-21

The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1078882570(1) dated 24.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The case was called twice,

Read summary

Vinod Kumar vs Income Tax Officer, Ward-34(5), Delhi-110002

ITA No. 5558/Del/2025Income Tax Appellate Tribunal5 Feb 2026AY 2010-11

The assessee’s appeal for Assessment Year 2010-11 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1078291639(1) dated 08.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. Learned counsel submits th

Read summary

Nusrat Banka vs Income Tax Officer, Ward-61(1), Delhi-110001

ITA No. 5557/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi5 Feb 2026AY 2014-15

The assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076190365(1) dated 14.05.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was ca

Read summary

A2z Waste Management (Aligarh) Ltd. and A2z Waste Management (Jaipur) Ltd. vs ACIT/DCIT(TDS)

ITA Nos. 5545 to 5552/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi4 Feb 2026AY 2013-14 to 2015-16

The assessee’s eight appeals for Assessment Years 2013-14 to 2015-16 arise against the CIT(A)/NFAC, Delhi’s DIN & order No. IT BA/N FAC/S/250/2025–26/1078336180(1), 1078336910(1), 1078337447(1), 1078336545(1), 1078337083(1), 1078337314(1),

Read summary

Sh. Girdhari through legal heirs Sh. Prem Chand & Others vs Income Tax Officer, Ward-1(2), Ghaziabad-201001

ITA No. 505/Del/2019Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi4 Feb 2026AY 2010-11

This assessee’s appeal for Assessment Year 2010-11 arises against the CIT(A), Ghaziabad’s order dated 31.10.2018 in case No. 87/2017-18/Gzb, in proceedings u/s 144/147 of the Income Tax Act, 1961. Case called twice. None appears at the asse

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