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Ranjeet Singh Vs. ITO, Ward-5(5), Patna

I.T.A. No.: 304/PAT/2024Income Tax Appellate Tribunal, Patna Bench at Kolkata17 Mar 2025

The assessee, Ranjeet Singh, deposited Rs. 30,50,000 in his IDBI Bank account during the relevant year, with Rs. 14,50,000 deposited during demonetization and Rs. 16,00,000 deposited in the rest of the year. The source of the deposits was c

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ITA No. 3164/del/2023 SRS Advertising & marketing Pvt. ltd.

ITA No. 3164/del/2023INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI)7 Mar 2025

The Assessee, SRS Advertising & Marketing Private Limited, did not file the return of income for Assessment Year 2012-13. An assessment order was passed under sections 147/144 of the Income Tax Act, 1961 on 30/11/2019, computing the income

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Sunrise F & B Restaurant Pvt. Ltd. vs. ACIT, Central Circle 30

ITA No.2185/Del/2025 & ITA No.2186/Del/2025Income Tax Appellate Tribunal, Delhi Benches ‘B’28 Jan 2026

The assessee, Sunrise F & B Restaurant Pvt. Ltd., filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi for the Assessment Years 2014-15 and 2015-16. The assessee had originally filed a return of

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N C Hore Vs ITO Ward-3(1), Siliguri

ITA No.1795/KOL/2025Income Tax Appellate Tribunal "SMC" Bench Kolkata12 Jan 2026

This appeal was filed by the assessee, N C Hore, against the order dated 22.07.2025 passed by the Additional Commissioner of Income Tax (Appeals) for the assessment year 2017-2018. The assessee argued that the notice under section 143(2) is

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Nirman Realtors and Developers Ltd. vs. Circle-2(3)(1)

ITA No. 3447/MUM/2025Income Tax Appellate Tribunal, Mumbai Bench ‘B’22 Jan 2026

The assessee, Nirman Realtors and Developers Ltd., filed its return of income for the assessment year 2012-13 declaring a total income of Rs. 1,08,15,970/-. The case was selected for scrutiny assessment, and a notice under section 143(2) of

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Avance Technologies Limited Vs ACIT, Central Circle – 2(2), Mumbai

ITA No. 5420/MUM/2025INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, MUMBAI2 Jan 2026

The assessee company, Avance Technologies Limited, filed its return of income for A.Y. 2017-18 declaring income of Rs. 17,43,210/-. The case was selected for complete scrutiny. The assessing officer noted that the assessee-company is part o

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Raju Mandol Vs. ITO, Ward-43(3), Kolkata

I.T.A. No.: 271/KOL/2025INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘SMC’ BENCH, KOLKATA12 Nov 2025

The assessee, Raju Mandol, is an individual who filed his return of income showing a total income of ₹40,120/- as income from business. The Revenue had information that the assessee was the proprietor of M/s. Shree Ganesh Enterprises and ha

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Krishna Gopal Saraf Vs. The A.C.I.T

ITA No. 4564/DEL/2017 and ITA No. 4565/DEL/2017Income Tax Appellate Tribunal, Delhi ‘C’ Bench12 Feb 2025

The assessee, Krishna Gopal Saraf, filed his return of income for AY 2013-14 declaring an income of Rs 7,12,630/-. A search and seizure action was carried out on 07.03.2014 under section 132 of the Income-tax Act, 1961, in which various doc

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M/s Merino Industries Ltd vs DCIT, Circle-12(1), Kolkata

I.T.A No.174/Kol/2019 & I.T.A No.292/Kol/2019Income Tax Appellate Tribunal, 'B' Bench, Kolkata6 Feb 2025

M/s Merino Industries Ltd, a private limited company, filed its return of income for the assessment year 2014-15 declaring a total income of Rs.36,06,90,830/-. The company had received a loan of Rs.39,34,10,000/- from its subsidiary, M/s Me

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Rajesh Kumar Dalmia Vs Income Tax Officer, Ward 6(1), Kolkata

ITA No. 1859/KOL/2024INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA1 Jan 2025

The assessee, Rajesh Kumar Dalmia, filed his return of income for A.Y. 2017-18 declaring income of ₹6,08,660/-. His case was selected for scrutiny due to an abnormal increase in cash deposits during the demonetization period (09/11/2016 to

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Sri.Veeranna Murthy Raghavendra Deekshith vs. The Income Tax Officer

ITA No.1072/Bang/2024Income Tax Appellate Tribunal, Bangalore Benches18 Sept 2024

The assessee, Sri.Veeranna Murthy Raghavendra Deekshith, is a wholesale and retail distributor of Cadbury products in North Bangalore. For the assessment year 2017-18, he declared a taxable income of Rs.10,06,240/-. His income comprised a l

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