Skip to main content

Browse Tax Judgements

Showing 120 of 20 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.

TECH BOOKS INTERNATIONAL PVT. LTD.

3922/D/2017, 6045/D/2018 & 507/D/2022INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “I” NEW DELHI30 Jan 2026

The present adjudication involves a batch of three appeals pertaining to the same assessee, TECH BOOKS INTERNATIONAL PVT. LTD., for the assessment years 2013-14, 2014-15, and 2017-18. The assessee has challenged the validity of the assessme

Read summary

Samsung Data Systems India Pvt. Ltd. Vs. ITO

ITA No. 3884/Del/2024Income Tax Appellate Tribunal Delhi (Delhi Bench ‘H’ New Delhi)28 Jan 2026

The case involves an appeal by Samsung Data Systems India Pvt. Ltd. against the Final Assessment Order passed by the Income Tax Officer on 28/06/2024 for the Assessment Year 2020-21. The appellant contends that the Final Assessment Order is

Read summary

Qualcomm India Private Limited Vs. ACIT

ITA Nos. 537, 2374 & 4412/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

The captioned appeals are filed by Qualcomm India Private Limited challenging the respective Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 31/01/2022 for A

Read summary

PHI SEEDS PVT. LTD. (Now known as Corteva Agriscience Seeds Private Limited) Vs DCIT, CIRCLE 19(2), New Delhi

ITA No. 7655/Del/2017INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI28 Jan 2026

The assessee filed its return of income on 30.11.2012 for the assessment year 2012-13 declaring the income of Rs. 24,25,31,318/-. The case was selected for scrutiny assessment. Order u/s. 143(3) was passed on 23.3.2016, by assessing the inc

Read summary

HONDA INDIA POWER PRODUCTS LTD. Vs. ACIT

ITA Nos.2139 & 2140/Del/2022INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘I’23 Jan 2026

The present adjudication involves a batch of two appeals pertaining to the same assessee, Honda India Power Products Ltd., for the assessment years 2017-18 and 2018-19. The assessee has challenged the validity of the assessment orders on th

Read summary

Groupe SEB India Pvt. Ltd. Vs. ACIT (OSD)

ITA No. 2401/Del/2022INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)29 Jan 2026

The captioned appeal is filed by the Assessee, Groupe SEB India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with sections 144C(13) and 144B of the Income Tax Act, 1961, dated 31/07/2022 pertaining to t

Read summary

Fujitsu India Pvt. Ltd. vs. ACIT

ITA No. 4481/del/2024Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi29 Jan 2026

The case pertains to an appeal filed by Fujitsu India Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, for the Assessment Year 2020-21.

Read summary

Dnata International Pvt. Ltd. Vs. DCIT

ITA No. 4532/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The Assessee, Dnata International Private Limited, filed an appeal against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 29/07/

Read summary

Denso India Private Limited & Anr. vs Assistant Commissioner of Income Tax

ITA Nos.1484 to 1486/Del/2022Income Tax Appellate Tribunal, Delhi Bench29 Jan 2026

These appeals are filed by Denso India Private Limited and Denso Subros Thermal Engineering Centre India Private Limited challenging the Final Assessment Orders passed under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1

Read summary

Oracal India Vs. Addl. CIT

ITA Nos. 6907, 938 & 7015/Del/2104INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)28 Jan 2026

Oracle India Private Limited filed an appeal against the final assessment order passed by the Assessing Officer under Section 143(3) read with Section 144C of the Income Tax Act, 1961. The appellant contended that the final assessment order

Read summary

Coim India Pvt. Ltd. Vs. DCIT

ITA No. 4466/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The case pertains to an appeal filed by Coim India Private Limited against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, dated 30/07/2024 for the Asse

Read summary

BT India Private Limited vs ACIT

ITA Nos.533 & 1701/Del/2022Income Tax Appellate Tribunal, Delhi Bench 'I', New Delhi23 Jan 2026

The present adjudication involves a batch of two appeals pertaining to the same assessee, BT India Private Limited, for the assessment years 2017-18 and 2018-19. The assessee has challenged the validity of the assessment orders on the groun

Read summary

Beumer India (P.) Ltd. Vs. DCIT

ITA No. 2322 & 1599/Del/2023INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)28 Jan 2026

The case involves Beumer India P. Ltd. challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 29/07/2022, pertaining to the Assessment Year 2018-19.

Read summary

Beam Global Spirits and Wine (India) P. Ltd. Vs. DCIT

ITA No. 4343/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The case involves an appeal by Beam Global Spirits and Wine (India) P. Ltd. against the Final Assessment Order passed by the Deputy Commissioner of Income Tax. The Assessee contends that the Final Assessment Order dated 23/07/2024 is time-b

Read summary

Athena Hisar Solar Power Pvt. Ltd. Vs DCIT

ITA No.5372/Del/2024Income Tax Appellate Tribunal, Delhi 'H' Bench27 Jan 2026

The case involves an appeal by Athena Hisar Solar Power Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer on 26.09.2024 for the Assessment Year 2021-22. The appellant contends that the assessment order is time-bar

Read summary

Ariba India Private Limited vs. ACIT

ITA No.2705/Del/2024Income Tax Appellate Tribunal, Delhi 'H' Bench27 Jan 2026

The assessee, Ariba India Private Limited, filed its return of income for the assessment year 2011-12 declaring a total income of Rs. 1,27,46,780/-. The case was selected for scrutiny, and a draft assessment order was passed proposing adjus

Read summary

Airbnb Payments India Private Limited vs. DCIT

ITA No.4263/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘H’23 Jan 2026

The present appeal is filed by Airbnb Payments India Private Limited against the final assessment order passed by the Assessing Officer (AO) dated 18.07.2024 under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961 for Assessme

Read summary

Airbnb India Private Limited vs. DCIT, Circle-1(1)

ITA No.4331/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘H’23 Jan 2026

The present appeal is filed by Airbnb India Private Limited against the final assessment order passed by the Assessing Officer dated 24.07.2024 for Assessment Year 2020-21. The assessee contends that the final assessment order is time-barre

Read summary

Ahresty India Pvt. Ltd. Vs. ACIT

ITA No. 7415/del/2018Income Tax Appellate Tribunal Delhi (Delhi Bench ‘H’ New Delhi)29 Jan 2026

The captioned appeal is filed by Ahresty India Private Limited challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961 dated 30/10/2018 pertaining to the Ass

Read summary

Lalchand Shankarlal Sharma Vs. Income Tax Officer, Ward 1(4), Thane

ITA No.6269/Mum/2025Income Tax Appellate Tribunal, 'A' Bench, Mumbai21 Jan 2026

The assessee, Lalchand Shankarlal Sharma, has been aggrieved by an addition of Rs. 4,13,18,753/- to his capital account. The addition was made due to an increase in the capital account for the year under reference. The assessee has been in

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