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.

M/s Base Exports Pvt. Ltd. Vs Income Tax Officer, Ward-73(3), New Delhi-110092

ITA No. 5298/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi14 Jan 2026

The case involves an appeal by M/s Base Exports Pvt. Ltd. against the order of the Addl./JCIT(A)-1, Vadodara, dated 04.06.2025, in proceedings under section 201(1A) of the Income Tax Act, 1961. The assessee did not appear for the hearing, a

Read summary

M/s. Guptajee & Company vs. Assistant Commissioner of Income Tax

ITA No.5168/Del/2015 & ITA No.4761/Del/2015, C.O.No.07/Del/2016Income Tax Appellate Tribunal, Delhi Bench ‘F’23 Jan 2026

The Assessee, M/s. Guptajee & Company, sold a 'Lal Dora Property' at Badli, Samepur, Delhi, built on agricultural land during the year under consideration for Rs. 16,75,00,000/-. The Assessee filed a return of income declaring income at Rs.

Read summary

ITA No. 5693/Mum/2025 & CO No. 306/MUM/2025 (A.Y. 2013-14)

ITA No. 5693/Mum/2025 & CO No. 306/MUM/2025INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “C” BENCH, MUMBAI8 Jan 2026

The assessee company, Pfizer Limited, is engaged in the business of manufacturing and trading of pharmaceutical drugs and medicine. A survey under section 133B(2) of the Income-tax Act, 1961 was conducted on 24.08.2018. During the proceedin

Read summary

DCIT (TDS)-2(3), Mumbai Vs. Tata Play Limited

ITA No. 5623/Mum/2025Income Tax Appellate Tribunal, 'E' Bench, Mumbai2 Jan 2026

The assessee, Tata Play Limited, is engaged in providing Direct to Home (DTH) services. The Assessing Officer (AO) raised a demand for non-deduction of Tax Deducted at Source (TDS) on various payments made by the assessee, including discoun

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