Skip to main content

Browse Tax Judgements

Showing 6165 of 65 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.

Deepshikha Trading Company Pvt. Ltd. Vs. ITO, Ward-6(2), Kolkata

1957/KOL/2024Income Tax Appellate Tribunal, Kolkata 'SMC' Bench14 Jan 2025

The assessee, Deepshikha Trading Company Pvt. Ltd., filed the return of income on 30.09.2018 showing total income of Rs. 16,92,420/-. The case was selected for scrutiny under CASS due to 'amalgamation or demerger during the year' and 'large

Read summary

Tajpur S.K.U.S Ltd. Vs. DCIT, CPC, Bengaluru

I.T.A. No.: 1981/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘SMC’ Bench, Kolkata13 Jan 2025

The assessee, Tajpur S.K.U.S Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The appeal wa

Read summary

I.T.A. No. 1318/KOL/2024

1318/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘C’ Bench, Kolkata6 Jan 2025

The assessee, Hi Tech Systems & Services Limited, is an entity eligible to claim deduction under section 80IA of the Income Tax Act, 1961, in respect of wind power plants. The assessee filed its return of income on 07.11.2022, within the ex

Read summary

DCIT(Exemption) vs. G D Charitable Society

I.T.A. No. 291/Kol/2023INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA8 Jan 2025

The case pertains to an appeal filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which allowed the assessee, G D Charitable Society, relief by condoning th

Read summary

Lion Services 210, Padma, Tower II Rahendra Place, Delhi Vs. Addl. JCIT Ludhiana

ITA No.1711/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’, NEW DELHI13 Jan 2025

The assessee, Lion Services, filed a return of income declaring a total income of Rs. 23,83,25,437/- on 30.10.2019. The Central Processing Centre (CPC) Bangalore issued a communication of proposed adjustment under section 143(1)(a) of the I

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