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ACIT (OSD), Delhi Vs. M/s. Pandit Munshi Ram & Associates Pvt. Ltd

ITA No.3731/Del/2025Income Tax Appellate Tribunal, Delhi Bench5 Feb 2026AY 2014-15

The assessee did not file the return of income. The AO noticed several transactions such as purchase of an immovable property, interest earned, and payments made to contractors. Notice was issued u/s 148 of the IT Act, and the assessee file

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DCIT, Delhi vs. Shivli Agarwal

ITA Nos.7043 to 7045/Del/2025Income Tax Appellate Tribunal, Delhi Bench11 Feb 2026AY 2014-15 to 2016-17

The Revenue filed appeals against orders of the Commissioner of Income-tax (Appeals)-25, New Delhi, pertaining to Assessment Years 2014-15 to 2016-17. The appeals arise from assessment orders passed under Section 153C of the Income-tax Act,

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Shri Abhimanyu Nath Vs. The I.T.O

ITA No. 4930/DEL/2025Income Tax Appellate Tribunal, Delhi 'C' Bench11 Feb 2026AY 2012-13

The assessee, Shri Abhimanyu Nath, is engaged in the business of manufacture and export of garments through his proprietorship firm M/s. AZURE. The assessee filed his return of income for the year under consideration on 15.09.2012 declaring

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Effective Exim Private Ltd. Vs. Circle 7(1), Delhi

ITA No. 445/DEL/2024 & ITA No. 446/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’: NEW DELHI19 Mar 2025

The appellant/assessee company, Effective Exim Private Ltd., filed its return of income-tax declaring a loss for the assessment year 2012-13. The case was reopened for assessment under Section 148 of the Income-Tax Act, 1961, and a notice w

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ITA Nos. 1073 to 1076, 1854/Del/2021 M/s Minda Capital Pvt. Ltd (2011-12 to 2015-16)

ITA Nos. 1073 to 1076, 1854/Del/2021INCOME TAX APPELLATE TRIBUNAL, 'E' BENCH, DELHI7 Mar 2025

The case involves five appeals filed by the Revenue against the orders of the Ld. CIT(A)-26 for Assessment Years 2011-12 to 2015-16. A search and seizure operation was conducted on the assessee on 18.06.2017. The Revenue challenged the dele

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The Dy, C.I.T Vs. Asian Hotels [North] Limited

ITA No. 3729/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI ‘F’ BENCH16 Jan 2026

The assessee, Asian Hotels [North] Limited, filed its return of income for A.Y 2016-17 on 29.09.2016 declaring a loss of Rs 32,48,76,393. The case was selected for scrutiny, and an order under section 143(3) of the Act was passed, making an

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ITA No. 6174/MUM/2025

6174/MUM/2025Income Tax Appellate Tribunal, Mumbai Bench20 Jan 2026

The assessee, Bhavin Kumar Rameshkumar Jain, filed his return of income electronically on 08.08.2019, declaring a gross total income of ₹36,29,172/- and total taxable income of ₹29,17,550/-. Subsequently, a search and seizure action under s

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DCIT, Central Circle-4(4), Kolkata vs. M/s EvernewCommodeal Pvt. Ltd.

ITA Nos.1535 & 1536/Kol/2025Income Tax Appellate Tribunal, 'A' Bench, Kolkata10 Oct 2025

The case involves appeals by the assessee, M/s EvernewCommodeal Pvt. Ltd., against orders passed by the Commissioner of Income Tax (Appeals) for the assessment years 2018-19 and 2019-20. The assessee had declared a total income of Rs. 10,02

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Ishwar Prasad Jaiswal Vs ITO Ward-37(1), Kolkata

ITA No.1790/KOL/2025INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, KOLKATA21 Nov 2025

The assessee, Ishwar Prasad Jaiswal, filed a return of income for the Assessment Year 2018-19 declaring a total income of Rs. 2,49,390/-. The Assessing Officer (AO) received information that the assessee was a beneficiary of bogus transacti

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ITO, Ward-29(1), Kolkata vs. Puspa Kothari, L/H of Sunder Lal Kothari

ITA No.258/Kol/2025Income Tax Appellate Tribunal, Kolkata Bench25 Nov 2025

The assessee, Sunder Lal Kothari, filed a return of income for A.Y. 2013-14 claiming long-term capital gain of Rs.11,87,710/- as exempt income under Section 10(38) of the Income Tax Act. During the assessment proceedings, it was revealed th

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