Skip to main content

Browse Tax Judgements

Showing 14 of 4 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.

Dy. CIT, Circle 4(1) Vs. Tide Water Oil Co. (India) Ltd.

ITA No.1451/KOL/2023INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA17 Mar 2025

The assessee, Tide Water Oil Co. (India) Ltd., engaged in the business of manufacturing and marketing of Lubricating oils, Greases and Wind Power, filed the return of income on 23.11.2015, declaring total income at ₹214,71,41,320/-. The ret

Read summary

M/s. S.P. Jaiswal Estates Pvt. Ltd. Vs DCIT, Central Circle-2(4), Kolkata

ITA No. 1032/Kol/2024INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA5 Mar 2025

The assessee, M/s. S.P. Jaiswal Estates Pvt. Ltd., filed its return of income along with an audit report for the assessment year 2018-19. The Central Processing Centre (CPC), Bengaluru issued an intimation under section 143(1) of the Income

Read summary

Duckbanglow Para Spark Welfare Society vs ITO Ward-3(1), Suri, Birbhum

ITA No.2272/KOL/2025Income Tax Appellate Tribunal (ITAT) 'SMC' Bench, Kolkata14 Jan 2026

This is an appeal filed by the assessee, Duckbanglow Para Spark Welfare Society, against the order dated 11.08.2025, passed by the ld. Addl/JCIT(A), Ranchi for the assessment year 2018-2019. The assessee mistakenly filed its return claiming

Read summary

Asha Devi Mohta Vs ACIT/DCIT, Circle-34, Kolkata

ITA No.2553/KOL/2025Income Tax Appellate Tribunal "SMC" Bench Kolkata12 Jan 2026

This is an appeal filed by the assessee, Asha Devi Mohta, against the order dated 08.07.2025 passed by the ld.Addl/JCIT(A)-7, Delhi for the assessment year 2015-2016. The assessee's return of income was accepted, and no interest under secti

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