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. Commissioner of Income Tax, Circle-77(1) Vs M/s Sikka Infrastructure Pvt. Ltd.

ITA No.2495/Del/2022Income Tax Appellate Tribunal, Delhi Bench, ‘G’: New Delhi28 Mar 2025

The assessee, M/s Sikka Infrastructure Pvt. Ltd., a private limited company, participated in the tender for allotment of Group housing plots of New Okhla Industrial Development Authority (NOIDA). The Assessing Officer initiated proceedings

Read summary

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

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

ACIT Circle-74(1), New Delhi vs. Indian Institute of Technology, Delhi

ITA No. 6560/Del/2017Income Tax Appellate Tribunal (Delhi Bench ‘C’: New Delhi)11 Jan 2024

The assessee, Indian Institute of Technology, Delhi, is an institution set up under The Institutes of Technology Act, 1961, funded by and under the administrative control of the Ministry of Education, Government of India. The Ministry frame

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