Skip to main content

Browse Tax Judgements

Showing 14 of 4 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.

ITA No.528/Del/2024 Mohd. Abid (AY: 2016-17)

ITA No. 528/Del/2024INCOME TAX APPELLATE TRIBUNAL, 'E' BENCH, DELHI12 Mar 2025

The assessee, Mohd. Abid, filed his return of income on 17.10.2016 declaring a total income of Rs.6,69,770/-. The return was processed under Section 143(1) of the Income Tax Act, 1961. The case was selected for complete scrutiny and a notic

Read summary

M/s. Rallis India Ltd. vs. The Dy. Commissioner of Income Tax

ITA No. 7254/MUM/2025 & ITA No. 7255/MUM/2025Income-Tax Appellate Tribunal, Mumbai ‘D’ Bench23 Jan 2026

M/s. Rallis India Ltd. filed two appeals against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi, dated 27-09-2025, pertaining to Assessment Years 2021-22 & 2023-24. The appeals ra

Read summary

DCIT, Circle-13(1), Kolkata vs. Century Aluminium MFG Company Ltd.

ITA No.2229/Kol/2025Income Tax Appellate Tribunal, 'A' Bench, Kolkata17 Dec 2025

The assessee, Century Aluminium MFG Company Ltd., filed its return of income for AY 2012-13 declaring a loss of Rs. 3,67,08,876/-. The case was reopened by issuing a notice under section 148 of the Income-tax Act, 1961, based on a statement

Read summary

Union Bank of India Vs. DCIT

ITA No.2051/Del/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’, NEW DELHI12 Feb 2025

The assessee, Union Bank of India, having a branch at Neelam Batra Road Faridabad, paid interest on deposits during its financial business. The TDS was deducted and deposited with the Government Account as per section 194A of the Income Tax

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