BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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 2(22)(e)clear

Sorted by relevance

Mumbai3,960Delhi2,532Bangalore1,463Chennai1,128Kolkata770Ahmedabad750Hyderabad440Jaipur437Surat358Indore315Pune226Chandigarh219Cochin203Karnataka201Visakhapatnam162Nagpur118Rajkot110Raipur103Cuttack88Agra87Lucknow77SC67Guwahati66Calcutta56Amritsar52Telangana43Panaji36Ranchi21Jodhpur21Allahabad16Dehradun16Jabalpur15Kerala11Varanasi10Patna9Rajasthan6A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1Himachal Pradesh1Orissa1K.S. RADHAKRISHNAN A.K. SIKRI1Punjab & Haryana1ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 271(1)(c)4

M/S.VIRTUAL SOFT SYSTEMS LTD. vs. COMMISSIONER OF INCOME TAX, DELHI-I

C.A. No.-007115-007115 - 2005Supreme Court06 Feb 2007
For Respondent: Commissioner of Income Tax, Delhi-I
Section 260ASection 271(1)(c)Section 68

E N T With C.A. No. 345 of 2006, C.A. No. 1340 of 2006, C.A. No. 3390 of 2006, C.A.