Skip to main content

Browse Tax Judgements

Showing 15 of 5 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.

Khusendra Prasad Sharma Vs. Income Tax Officer, Ward-3(1), Gangtok

I.T.A. Nos.: 2336 & 2337/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘C’ Bench26 Mar 2025

The assessee, Khusendra Prasad Sharma, filed appeals against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment years 2013-14 and 2014-15. The appeals were filed 192 days beyond the statutory time limit. The

Read summary

M/s. Safal Commodeal Private Limited

ITA No. 732/KOL/2025INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA30 Oct 2025

The assessee-Company, Safal Commodeal Private Limited, filed its return of income electronically on 31.03.2017 declaring total income of Rs.1,22,880/- for the assessment year 2016-17. A notice under section 148 of the Income Tax Act, 1961 w

Read summary

Justin Tradelink Private Limited Vs. ITO, Ward-9(1), Kolkata

I.T.A. No.: 1293/KOL/2025INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘SMC’ BENCH, KOLKATA27 Oct 2025

The assessee, Justin Tradelink Private Limited, filed a return of income showing a total income of ₹ 5,039/-. The assessment was reopened by issuing a notice under section 148 of the Income Tax Act, 1961. Subsequently, an order under sectio

Read summary

Trinity Enclave Pvt. Ltd. vs. ITO Ward 4(1), Kolkata

ITA No.1728/Kol/2025Income Tax Appellate Tribunal, SMC Bench, Kolkata19 Dec 2025

The assessee, Trinity Enclave Pvt. Ltd., filed a return of income for the Assessment Year 2017-18 declaring a total income of Rs. 17,640. Subsequently, the Income Tax Department received information indicating that the assessee had deposite

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
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