BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1 result for “capital gains”+ Section 4(1)(a)clear

Sorted by relevance

Mumbai3,470Delhi2,632Chennai947Ahmedabad796Bangalore702Jaipur677Kolkata579Hyderabad576Pune432Indore349Chandigarh333Surat247Cochin220SC205Nagpur197Raipur188Visakhapatnam170Rajkot151Lucknow123Amritsar100Patna91Panaji74Agra72Dehradun71Cuttack64Jodhpur56Guwahati52Ranchi52Jabalpur45Allahabad24Varanasi11A.K. SIKRI ROHINTON FALI NARIMAN2D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1ANIL R. DAVE SHIVA KIRTI SINGH1ASHOK BHAN DALVEER BHANDARI1K.S. RADHAKRISHNAN A.K. SIKRI1A.K. SIKRI N.V. RAMANA1

VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX

C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)

Section 45(4), which reads as under: “45. Capital gains. – (1) Any profits or gains arising from the transfer of a capital