Skip to main content

Browse Tax Judgements

Showing 15 of 5 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.

Delite Infrastructure Pvt. Ltd. vs. Asst. CIT, Circle-7(1), Delhi

ITA No.954/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘B’16 Jan 2026

The assessee company, Delite Infrastructure Pvt. Ltd., filed its return of income on 23.08.2017 declaring Nil income and claimed a capital loss of Rs.1,25,78,349/- comprising of business loss of Rs.27,962/- and short term capital loss of Rs

Read summary

Srivaru Agro Pvt. Ltd. (Successor to Manoj Mercantile Credit Pvt. Ltd.) Vs. A.C.I.T., CC-1(4), Kolkata

I.T.A. No.: 98/KOL/2025INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘SMC’ BENCH, KOLKATA22 Oct 2025

The assessee, Srivaru Agro Pvt. Ltd. (Successor to Manoj Mercantile Credit Pvt. Ltd.), filed its original return of income electronically on 14.10.2016 showing ‘NIL’ income with a current year’s loss of ₹20,43,644/-. The case was selected f

Read summary

Nishtha Vincom Pvt. Ltd. Vs. ITO, Ward-6(3), Kolkata

I.T.A. No.: 1160/KOL/2025INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA28 Oct 2025

The assessee, Nishtha Vincom Pvt. Ltd., filed its return of income showing a total income of ₹650/-. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS), and notices under sections 143(2) and 142(1) of the

Read summary

Essel Mining & Industries Limited vs. Deputy Commissioner of Income Tax

I.T.A. No. 2092/Kol/2014, I.T.A. No. 2430/Kol/2016, I.T.A. No. 373/Mum/2015, I.T.A. No. 480/Mum/2017Income Tax Appellate Tribunal, 'A' Bench, Kolkata23 Jan 2025

The case involves multiple appeals by Essel Mining & Industries Limited and the Revenue for Assessment Years 2011-12 and 2012-13. The appeals arise from orders passed by the Commissioner of Income Tax (Appeals) under section 250 of the Inco

Read summary

ACIT, Circle-17(1), New Delhi-110002 Vs Mohan Exports India Pvt. Ltd.

ITA No. 5562/Del/2017INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’, NEW DELHI22 Jan 2025

This case pertains to an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Year 2013-14. The Revenue raised several grounds of appeal concerning disallowances made by the CIT(A). The

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