Skip to main content

Browse Tax Judgements

Showing 2127 of 27 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.

Smt. Sneha Brahma, Legal Representative of Late Shyamal Kumar Brahma Vs. ITO, Ward-2(4), Raiganj

ITA No.: 1085/KOL/2025INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA29 Dec 2025

The assessee, an individual, filed his return of income showing a total income of ₹23,090/- for AY 2013-14. The Assessing Officer noted that the assessee had deposited cash amounting to ₹2,98,73,520/- in his bank account and had also receiv

Read summary

Mahak Doshi, L/H of Aditya Doshi vs. ITO, Ward 2(1), Kolkata

I.T.A. No.2075/Kol/2025INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA23 Dec 2025

The present appeal arises from an order dated 03.01.2025 passed by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi, upholding the assessment wherein the Assessing Officer (AO) reopened the assessm

Read summary

Gitika Rani Majumder vs. Income Tax Officer

I.T.A. No.2156/Kol/2025INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA19 Dec 2025

The assessee, Gitika Rani Majumder, filed a return of income for Rs. 5,52,530/-. The case was reopened under section 147 of the Income Tax Act, 1961, by issuing a notice under section 148 on 31.03.2021, which was served on the assessee on 0

Read summary

M/s Blackstone Overseas Pvt. Ltd. Vs. ITO, Ward 5(1)

ITA Nos. 2026 & 2027/KOL/2025Income Tax Appellate Tribunal 'A' Bench, Kolkata18 Dec 2025

The assessee, M/s Blackstone Overseas Pvt. Ltd., filed returns of income for the assessment years 2016-17 and 2018-19. For AY 2018-19, the assessee's return was processed, and specific information flagged by the CBDT indicated bogus purchas

Read summary

Aalekha Supply Pvt. Ltd. vs. ITO Ward 4(3), Kolkata

I.T.A. No.1286/Kol/2025INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA23 Dec 2025

The appeal arises from an order dated 24.02.2025 passed under section 250 of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi. The assessee, Aalekha Supply Pvt. Ltd., fi

Read summary

Nirmala Sharma Vs. I.T.O., Ward-3(1), Gangtok

I.T.A. No.: 2227/KOL/2024, I.T.A. No.: 2298/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘A’ Bench, Kolkata13 Feb 2025

The case involves Nirmala Sharma, a Sikkimese individual, who claimed exemption under section 10(26AAA) of the Income Tax Act, 1961 for income earned within the state of Sikkim. The Department received information through the Insight Portal

Read summary

Adonis Marketing (P) Ltd. vs. ITO, Ward-9(1), Kolkata

I.T.A. No.: 1769/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘B’ Bench, Kolkata6 Feb 2025

The present appeal has been preferred by the assessee, Adonis Marketing Pvt. Ltd., against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 16.08.2024, passed under section 250

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