Skip to main content

Browse Tax Judgements

Showing 120 of 568 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.

Laxmi Chand Aggarwal Vs. ITO

ITA NO. 6070/Del/2025INCOME TAX APPELLATE TRIBUNAL DELHI25 Feb 2026AY 2014-15

An assessment order was passed on 30/12/2016 u/s 143(3) of the Income Tax Act, 1961 by making certain additions. Aggrieved by the assessment order, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) dismissed the Appeal

Read summary

Vanguard Media Private Limited vs Income Tax Officer, Ward-27(3)

ITA No.5639/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi25 Feb 2026AY 2017-18

The assessee, Vanguard Media Private Limited, filed an appeal against the order dated 11.07.2025 passed by the National Faceless Appeal Centre/Learned Commissioner of Income Tax (Appeals), New Delhi, under section 250 of the Income Tax Act,

Read summary

Navigators Visa Global Logistics Ltd. vs DCIT

ITA No.4703/Del/2025Income Tax Appellate Tribunal, Delhi 'B' Bench25 Feb 2026AY 2021-22

The assessee is a company engaged in logistics and forward transport services. The AO issued summons u/s 133(6) of the Act to various parties regarding purchases from non-filers or non-business ITR filers. Out of 16 parties, only 3 replied.

Read summary

Shri Suresh Chand Gupta Vs. The Dy.C.I.T

ITA No. 4096/DEL/2025Income Tax Appellate Tribunal, Delhi ‘G’ Bench25 Feb 2026AY 2020-21

The appeal by the assessee is directed against the order of the ld. CIT(A) - 3, Noida dated 19.06.2025 pertaining to A.Y 2020-21. A search took place in the case of Praveen Kumar Jain of HANS group on 06.01.2021. Certain digital devices and

Read summary

East Delhi Waste Processing Company Pvt. Ltd. Vs. DCIT

ITA No. 3463/Del/2025Income Tax Appellate Tribunal, Delhi Bench16 Feb 2026AY 2021-22

The assessee, East Delhi Waste Processing Company Pvt. Ltd., is a subsidiary involved in waste processing and energy generation. The case pertains to the assessment year 2021-22. The assessee filed its return of income on 15.03.2022 declari

Read summary

Shayam Gupta vs. DCIT

ITA No.3134 to 3137/Del/2025Income Tax Appellate Tribunal, Delhi Bench25 Feb 2026AY 2018-19 to 2021-22

The appeals are filed by the assessee against different orders of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi for the Assessment Years 2018-19 to 2021-22. The assessee challenged the initiation of proceedings under Section 15

Read summary

M/s. Periwal Polymers Pvt. Ltd. vs. DCIT

ITA No.2429 to 2432/Del/2025Income Tax Appellate Tribunal, Delhi Bench25 Feb 2026AY 2018-19 to 2021-22

These appeals are filed by the assessee against different orders of the Ld. Commissioner of Income Tax (Appeals) dated 25.02.2025 for A.Y’s 2018-19 to 2021-22. The assessee has raised various technical grounds and grounds on merits challeng

Read summary

Lava International Ltd. vs Assessment Unit

ITA No.2000/Del/2025Income Tax Appellate Tribunal25 Feb 2026AY 2021-22

The assessee company, Lava International Ltd., is engaged in the business of manufacturing and trading of mobile phones under the brand name 'LAVA'. The company filed its return of income for INR 1,24,57,90,880/-. The case was selected for

Read summary

Jubilant FoodWorks Limited vs Assistant Commissioner of Income Tax, Circle-5(1)(1), Noida

ITA No.2888/Del/2024Income Tax Appellate Tribunal, Delhi Bench25 Feb 2026AY 2016-17

The appellant, Jubilant FoodWorks Limited, is engaged in the business of manufacturing and sale of pizza, garlic bread, donuts, choco lava cakes, and other related food items. The company operates under Franchise Agreements with Domino's Pi

Read summary

M/s. CALLAWAY GOLF INDIA PRIVATE LIMITED vs. Income Tax Officer, Ward 5(3)

ITA No.470/Del/2017Income Tax Appellate Tribunal, Delhi Bench25 Feb 2026AY 2012-13

The assessee, M/s. Callaway Golf India Private Limited, filed its return of income for the assessment year 2012-13 declaring income of Rs. 16,33,420/-. The case was selected for scrutiny due to large share premium received and large sales p

Read summary

M/s A2Z Maintenance and Engg. Services Ltd. vs DCIT

ITA Nos.3505 To 3507/Del/2016 & ITA Nos.3415 to 3417/Del/2016Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi25 Feb 2026AY 2011-12 to 2013-14

The appeals pertain to the assessment years 2011-12 to 2013-14. The assessee, M/s A2Z Maintenance and Engg. Services Ltd., filed appeals against the orders passed by the ld. CIT(A)-3, Gurgaon, confirming certain additions made by the Assess

Read summary

Samir Vishnu Kripalani vs. DCIT

ITA Nos. 2698 & 2699/Del/2025Income Tax Appellate Tribunal, Delhi BenchAY 2018-19 and 2019-20

The assessee, Samir Vishnu Kripalani, is carrying on a proprietorship business under the name and style of M/s. Room Tone at Gurgaon. A search and seizure operation was carried out at the premises of Kuldeep Bishnoi Group and its associates

Read summary

Harish Chander Sehgal vs ITO

ITA No.3868/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi23 Feb 2026AY 2017-18

The assessee filed his return of income declaring an income of Rs.3,89,310/-. The case for the A.Y. 2017-18 was selected for scrutiny and assessment u/s 143(3) was completed vide order dated 30/12/2019 at Rs.1,62,96,190/-. The A.O made addi

Read summary

ACIT, Central Circle-31, Delhi vs. Rajesh Craft Jewel India Pvt. Ltd

ITA No. 3735/Del/2025Income Tax Appellate Tribunal, Delhi Bench5 Feb 2026AY 2017-18

The appeal of revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 14.02.2025 pertaining to AY 2017-18. The addition of Rs. 1.68 crores u/s 68 of the Act was made as the assessee failed to di

Read summary

Sh. Rakesh Bansal vs Income Tax Officer, Ward-II(4), Faridabad, Haryana-121006

ITA No. 3118/Del/2019Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi23 Feb 2026AY 2009-10

The assessee’s appeal for Assessment Year 2009-10 arises against the CIT(A), Faridabad’s order dated 31.01.2019 in case No. 11192/2016-17, in proceedings u/s 144 of the Income Tax Act, 1961. The assessee challenges the assessment findings d

Read summary

Mandeep Singh vs. DCIT, CC-I, Noida

ITA No. 6346/Del/2025Income Tax Appellate Tribunal (Delhi Bench 'E' : New Delhi)20 Feb 2026AY 2022-23

A search and seizure at Mansam Noida Vaults in Locker No. 1172048, F8 in the name of Sh. Mandeep Singh was conducted on 01.02.2022. During the search, cash amounting to Rs. 23,80,050/- was found and seized from the locker. The assessee file

Read summary

Machino Polymers Ltd. vs ACIT

ITA No.4056/Del/2025Income Tax Appellate Tribunal, Delhi 'G' Bench20 Feb 2026AY 2016-17

The assessee company filed its return of income declaring income of INR 7,74,50,890/- on 30.09.2016. The return was processed u/s 143(1) of the Act and case was selected for scrutiny under CASS (Complete Scrutiny). Notice u/s 143(2) of the

Read summary

ACIT, CC-25 vs. Neena Jain

ITA No. 4450/Del/2025 CO No. 163/Del/2025INCOME TAX APPELLATE TRIBUNAL20 Feb 2026AY 2017-18

The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.03.2025 of the Ld. CIT(A)-29, New Delhi. The impugned assessment order dated 23.04.2021 u/s 153A r.w.s 143(3) of the Income Tax Act, 19

Read summary

ACIT, Circle-1(1) vs Amba Jewellers Pvt. Ltd.

ITA Nos. 3327 & 4751/Del/2025Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi20 Feb 2026AY 2017-18

The appellant company, Amba Jewellers Pvt. Ltd., is engaged in the business of trading and manufacturing of jewelry. The case pertains to the assessment year 2017-18. The Assessing Officer made additions under Section 68 and Section 40A(3)

Read summary

Baljit Singh Narula vs. ACIT

ITA Nos.1358, 1357 and 1356/Del/2025 and ITA Nos.1845, 2062 and 2063/Del/2025Income Tax Appellate Tribunal, Delhi Bench20 Feb 2026AY 2014-15, 2015-16 and 2018-19

The assessee, Baljit Singh Narula, proprietor of Narula Paneer Store, engaged in trading paneer products, received accommodation entries in the form of fictitious/bogus purchase bills from companies controlled by Sh. Yash Pal Gupta. The Ass

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