Skip to main content

Browse Tax Judgements

Showing 17 of 7 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.

Institute of Rehabilitation v. Exemption, Ward 1(2)

ITA Nos.6442 to 6446/Del/2025Income Tax Appellate Tribunal18 Feb 2026AY 2017-18 to 2021-22

The assessee is a society registered on 25.10.1999 and engaged in imparting education for the welfare of deaf and dumb children as well as mentally retarded kids from class 1 to 8. The society has been granted registration u/s 12A r.w.s 12A

Read summary

Vivekananda Bayam Samity Vs. ITO, Ward-42(1), Murshidabad

I.T.A. No. 2290/Kol/2024Income Tax Appellate Tribunal (ITAT), Kolkata Bench17 Mar 2025

The assessee, Vivekananda Bayam Samity, a charitable society registered under the Registrar of Firms, Societies and Non-trading Corporations, West Bengal, filed its return of income declaring total income of Nil after claiming exemption of

Read summary

Kanpur Development Authority Vs. JCIT Exemption Range Ghaziabad

ITA No.920/Del/2024Income Tax Appellate Tribunal, Delhi Bench12 Mar 2025

The assessee, Kanpur Development Authority, is an authority notified under the Uttar Pradesh Urban Planning (Development and Registration) Act 1973. It is tasked with promoting and securing the development of the area according to plan. The

Read summary

DCIT Vs. Kanpur Development Authority

ITA No. 4580/Del/2025INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI)14 Jan 2026

The Kanpur Development Authority (KDA) filed a return declaring NIL income for the assessment year 2012-13. The KDA claimed exemption under Section 11 and 12 of the Income Tax Act, 1961 for its surplus income. The Assessing Officer (AO) dis

Read summary

Madhu Devi Saraf Educational Trust Vs DCIT, Central Circle-3(3), Kolkata

ITA No.2160/KOL/2025INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA28 Jan 2026

This is an appeal filed by the assessee, Madhu Devi Saraf Educational Trust, against the order dated 29.08.2025, passed by the Id. CIT(A), Kolkata-21, for the assessment year 2023-2024. The assessee had filed its return of income along with

Read summary

Magadi Planning Authority vs. The Income Tax Officer

ITA No.1056, 1352 & 1353/Bang/2024Income Tax Appellate Tribunal, 'C' Bench, Bangalore22 Jan 2025

The assessee, Magadi Planning Authority, is a town planning authority created under the Karnataka Town and Country Planning Act, 1961. It is responsible for the administration, development, and monitoring of affairs in rural Magadi town, lo

Read summary

ITA No.1841/DEL/2024

ITA No.1841/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH19 Feb 2025

The assessee, Aroh Foundation, a registered society, filed its return of income on 12.01.2021 declaring nil income. The assessment was completed under section 143(3) of the Income Tax Act, 1961 read with section 144B of the Act on 22.09.202

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