Skip to main content

Browse Tax Judgements

Showing 4160 of 70 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.

General Motors India Private Limited vs The Assessing Officer

ITA No. 800/Del/2022Income Tax Appellate Tribunal, Delhi Bench ‘H’ New Delhi29 Jan 2026

The captioned appeal is filed by General Motors India Private Limited challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961 dated 28/02/2022 pertaining to the Assessment Ye

Read summary

GBT India Pvt. Ltd. vs. Assessment Unit

ITA No. 3438/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The captioned appeal is filed by GBT India Private Limited challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961 dated 28/05/2024 pertaining to the Assessm

Read summary

G-Mobile Devices Pvt. Ltd. Vs. DCIT

ITA No. 3883/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

The captioned appeal is filed by G-Mobile Devices Pvt. Ltd. challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961 dated 26/06/2024 pertaining to the Assess

Read summary

Fujitsu Consulting India Pvt. Ltd. Vs. the ACIT

ITA Nos. 1508, 1698 & 3878/Del/2022INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

The captioned appeals are filed by Fujitsu Consulting India Pvt. Ltd. challenging the Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 30/04/2022 for A.Y 2017

Read summary

FMI Automotive Components Pvt. Ltd.

ITA No. 2356/DEL/2022, ITA No. 3838/DEL/2024, ITA No. 5988/DEL/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The Assessee, FMI Automotive Components Pvt. Ltd., filed appeals against the Final Assessment Orders passed under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, for the Assessment Years 2018-19, 2020-21, and 2021-22.

Read summary

FEV India Pvt. Ltd. Vs. Assessment Unit

ITA No. 4148/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘H’ New Delhi29 Jan 2026

The case involves FEV India Pvt. Ltd. challenging the Final Assessment Order passed under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 12/07/2024, pertaining to the Assessment Year 2020-21. The Assessee contends th

Read summary

Federal Mogul Ignition Products Vs. DCIT

ITA No. 4440/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

The captioned appeal is filed by the Assessee, Federal Mogul Ignition Products, challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 30/07/2024 per

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

Emaar India Limited Vs. ACIT

ITA No. 4501/DEL/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

Emaar India Limited filed an appeal against the Final Assessment Order passed by the Assessing Officer (AO) under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, for the Assessment Year 2020-21. The appellant contende

Read summary

Modi-Mundipharma Beauty Products P. Ltd. vs Additional/Joint/Deputy/Assisant Commissioner of Income Tax/Income Tax Officer, National Faceless Assessment Centre, Delhi & Le Passage Tours and Travels India P. Ltd. vs Deputy Commissioner of Income Tax, Circle 13(1), CR Building, New Delhi & Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd. vs Deputy Commissioner of Income Tax, Circle 8(1), CR Building New Delhi

ITA No.725/Del/2022(A.Y 2017-18), ITA No. 672/Del/2021(A.Y 2016-17), ITA No. 2071/Del/2017(A.Y 2012-13)Income Tax Appellate Tribunal, Delhi Bench “I”28 Jan 2026

These three appeals by three different assessees are taken up together as they involve identical issues. The assessees have assailed the validity of the assessment order on the ground of limitation as per the provisions of section 144C(13)

Read summary

Dentsply India Pvt. Ltd. Vs. NFAC

ITA No. 4261/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)30 Jan 2026

The captioned appeal is filed by the Assessee, Dentsply India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 22/07/2024 pertaining

Read summary

Denso India P. Ltd. vs Joint Commissioner of Income Tax & Ors.

ITA Nos. 1441/Del/2017, 854/Del/2021, 3384/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘I’23 Jan 2026

These three appeals by three different assessees are taken up together as they involve identical issues. The assessees have assailed the validity of the assessment orders on the ground of limitation as per the provisions of section 144C(13)

Read summary

Cosmo Films Ltd.

ITA Nos. 2348, 1192, 4453 & 1580/Del/2017Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi29 Jan 2026

The captioned appeals are filed by Cosmo Films Ltd. challenging the respective Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961 for the Assessment Years 2009-10, 201

Read summary

ITA Nos. 5982/D/2024, 1994/D/2022, 5991/D/2024, 5992/D/2024, 6034/D/2024, 1186/D/2022, 422/D/2021 & 1813/D/2022

ITA Nos. 5982/D/2024, 1994/D/2022, 5991/D/2024, 5992/D/2024, 6034/D/2024, 1186/D/2022, 422/D/2021 & 1813/D/2022Income Tax Appellate Tribunal, Delhi Bench ‘I’28 Jan 2026

The present adjudication involves eight assessees who have challenged the validity of the assessment order on the ground of limitation considering the provisions of section 144C(13) r.w.s. 153 of the Income Tax Act, 1961. All these appeals

Read summary

Bentley Systeme India Pvt. Ltd. vs. DCIT

ITA No. 4465/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)28 Jan 2026

The Assessee, Bentley Systems India Private Limited, filed an appeal challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 29/07/2024 pertaining to

Read summary

Baxter (India) P. Ltd. & Ors. vs. Assessing Officer & Ors.

ITA Nos. 869/Del/2021, 7954/Del/2018, 5374/Del/2024, 1122/Del/2022Income Tax Appellate Tribunal, Delhi Bench 'I'22 Jan 2026

These four appeals by three different assessees were taken up together as they involve identical issues. The assessees have assailed the validity of the assessment orders on the ground of limitation as per the provisions of section 144C(13)

Read summary

Ball Beverage packaging (India) pvt. Ltd. Vs. DCIT

ITA No. 2382/Del/2022INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)29 Jan 2026

The captioned appeal is filed by the Assessee, Ball Beverage packaging (India) pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 29/0

Read summary

Avaya India Pvt. Ltd. Vs. A.O./NFAC

ITA No. 4290 & 5279/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ NEW DELHI)23 Jan 2026

The case involves two appeals filed by Avaya India Pvt. Ltd. against the Final Assessment Orders passed by the Assessing Officer (A.O.) under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, for the Assessment Years 20

Read summary

ITA Nos. 1825/Del/2023(A.Y 2018-19), 5708/Del/2024(A.Y 2021-22), 5381/Del/2024(A.Y 2021-22), 3841/Del/2024 (A.Y 2020-21)

ITA Nos. 1825/Del/2023(A.Y 2018-19), 5708/Del/2024(A.Y 2021-22), 5381/Del/2024(A.Y 2021-22), 3841/Del/2024 (A.Y 2020-21)Income Tax Appellate Tribunal, Delhi Bench “I”27 Jan 2026

These four appeals by three different assessees are taken up together as they involve identical issues. The assessees have assailed the validity of the assessment orders on the ground of limitation as per the provisions of section 144C(13)

Read summary

Ariba India Private Limited vs. ACIT

ITA No.2705/Del/2024Income Tax Appellate Tribunal, Delhi 'H' Bench27 Jan 2026

The assessee, Ariba India Private Limited, filed its return of income for the assessment year 2011-12 declaring a total income of Rs. 1,27,46,780/-. The case was selected for scrutiny, and a draft assessment order was passed proposing adjus

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