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.

Income Tax Officer Vs. Mahesh Kumar Aggarwal

ITA No.6242/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi6 Feb 2026AY 2021-22

The assessee is an individual proprietor of two concerns namely M/s MK Overseas and M/s Shiv Trading Company, engaged in the business of wholesale and trading of scrap metal goods. The case was selected for Complete Scrutiny as the assessee

Read summary

ITA No. 4070/DEL/2025

ITA No. 4070/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “G”: NEW DELHI28 Jan 2026

For Assessment Year 2013-14, M/s Dee Ess Properties Pvt. Ltd. filed its return of income declaring income of Rs. 7,440/-. The case was selected for scrutiny, and the Assessing Officer (AO) completed the scrutiny assessment at a total income

Read summary

DCIT, Central Circle-4(1), Kolkata Vs. M/s. Impex Ferro Tech Ltd. and M/s. Impex Ferro Tech Ltd. Vs. ACIT, Central Circle-4(1), Kolkata

I.T.A. Nos.: 1521 & 1640/KOL/2019INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH27 Oct 2025

The assessee, M/s. Impex Ferro Tech Ltd., filed its return of income for the AY 2014-15 showing a loss of ₹70,33,25,418/-. A survey was conducted at the office premises of VNG Mercantile Ltd. The assessee is involved in the manufacture and

Read summary

Deputy Commissioner of Income Tax, Circle-2, Durgapur Vs. Sri Gayatri Minerals Pvt. Ltd.

1324/KOL/2023Income Tax Appellate Tribunal, Kolkata ‘D’ Bench6 Feb 2025

The assessee, Sri Gayatri Minerals Pvt. Ltd., is a closely held private limited company engaged in the production of High Carbon Silico Manganese. The return for the Assessment Year 2011-12 was filed electronically on 28.09.2011 showing the

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