Skip to main content

Browse Tax Judgements

Showing 16 of 6 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.

Honda Trading Corporation India Pvt. Ltd. vs DCIT/ ACIT

ITA No.- 5286/Del/2024Income Tax Appellate Tribunal4 Feb 2026AY 2021-22

The assessee, Honda Trading Corporation India Pvt. Ltd., filed its return of income for AY 2021-22 declaring total income of Rs. 9,78,20,290/-. The case was selected for Complete Scrutiny through CASS. The assessee was primarily engaged in

Read summary

M/s. S S Group (P) Ltd. vs. Assistant Commissioner of Income Tax, Circle-4(1)

ITA No.7691/Del/2018, ITA No.8950/Del/2019Income Tax Appellate Tribunal, Delhi Bench ‘G’12 Mar 2025

The relevant facts giving rise to these appeals are that the appellant assessee has claimed depreciation of Rs.30,12,79,256/- and Rs.35,18,94,170/- in AY 2015-16 and 2016-17 respectively on acquired/created goodwill pursuant to the scheme o

Read summary

Express Freight Railway Consortium vs. DCIT

ITA No.3120/Del/2025Income Tax Appellate Tribunal, Delhi Bench28 Jan 2026

This appeal is filed by the assessee, Express Freight Railway Consortium, against the final assessment order dated 27.03.2025 passed under sections 144, 260, and 144B of the Income Tax Act. The assessee raised several grounds of appeal, inc

Read summary

Smt. Urmila Dhelia v/s Income Tax Officer

ITA No.4259/MUM/2025INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI6 Jan 2026

The assessee, Smt. Urmila Dhelia, a member of the MIG Co-operative Housing Society (Bandra East), Group IV Ltd, entered into a tripartite development agreement dated 17.09.2010 with M/s. Keystone Realtors Pvt. Ltd. and Rustomjee Constructio

Read summary

Kalpana Nitin Shah Vs. ITO 19(2)(2)

ITA No. 7012/Mum/2025Income Tax Appellate Tribunal, 'SMC' Bench, Mumbai9 Jan 2026

The assessee, Kalpana Nitin Shah, did not file her return of income for the relevant year. Information in the NMS Module indicated that she sold an immovable property for Rs. 55,00,000/- during AY 2011-12. Since no ITR was filed within the

Read summary

Efkon India Private Limited vs. DCIT, Circle-14(1)(2)

ITA No. 5331/Mum/2025Income Tax Appellate Tribunal, Mumbai 'E' Bench13 Jan 2026

The assessee, Efkon India Private Limited, filed its return of income declaring a total loss of Rs. 2,35,22,245. The return was selected for scrutiny, and after issuing notices and obtaining necessary information, the Assessing Officer (AO)

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