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.

2 results for “capital gains”+ Section 160clear

Sorted by relevance

Mumbai332Delhi205Chennai108Jaipur79Chandigarh71Ahmedabad61Cochin57Bangalore46Raipur46Kolkata41Rajkot41Nagpur41Hyderabad35Indore31Visakhapatnam22Pune19Ranchi14Surat14Lucknow11Amritsar8Allahabad5Jodhpur5Cuttack4Guwahati3Agra2Dehradun2Panaji2Patna1

Key Topics

Section 143(3)3Section 572Section 115B2Section 250(6)2Section 2632Capital Gains2

BRIJESH PODDAR M/S KRISHAN KANHAIYA TEXTILES,HATHARS vs. ITO WARD 4(3)(4), HATHRAS

In the result, the appeal of the assessee is allowed

ITA 528/AGR/2025[2023-24]Status: DisposedITAT Agra03 Feb 2026AY 2023-24

Bench: Shri M. Balaganeshshri Brijesh Poddar (Prop), Vs. Ito, M/S. Krishna Kanhiya Ward-4(3)(4), Poddar Textile, Hanuman Hathras Gali, Hathras, Up (Appellant) (Respondent) Pan: Azgpp1350B Assessee By : Shri Pankaj Gargh, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 03/02/2026

For Appellant: Shri Pankaj Gargh, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 115BSection 143(1)Section 143(3)Section 57

160. This return was processed under Section 143(1) of the Act on 30-12-2023 accepting the returned income. In the said return, the assessee had shown income under the head short-term capital gains

PRAMOD KUMAR GOYAL,GWALIOR vs. INCOME TAX OFFICER, WARD 2(3) GWALIOR, GWALIOR

In the result, the appeal is allowed for statistical purposes

ITA 116/AGR/2025[2013-14]Status: DisposedITAT Agra03 Apr 2025AY 2013-14

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2013-14

Section 143(3)Section 250(6)Section 263Section 54B

160/- after disallowing the claim of exemption amounting to Rs.10,11,000/- made by assessee u/s. 54B of the Act out of the long term capital gains, which arose on sale of agricultural land. The Assessing Officer further added an amount of Rs.1,00,000/- on account of disallowance of expenses debited in the profit and loss account for want