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.

7 results for “capital gains”+ Section 75clear

Sorted by relevance

Mumbai1,206Delhi820Chennai260Ahmedabad238Bangalore237Jaipur216Hyderabad162Kolkata130Chandigarh127Cochin107Raipur80Indore77Pune67Nagpur60Surat47Lucknow38Amritsar35Rajkot33Guwahati27Visakhapatnam26Cuttack14Dehradun12Jodhpur11Agra7Allahabad7Ranchi7Patna5Panaji3Jabalpur2

Key Topics

Addition to Income6Section 143(3)5Section 1475Section 693Section 253(3)3Section 50C3Condonation of Delay3Section 143(2)2Section 242Capital Gains

SH. KULDEEP SRIVASTAVA,MATHURA vs. I.T.O., WARD-3(2), MATHURA

Appeal is dismissed

ITA 227/AGR/2013[2009-10]Status: DisposedITAT Agra13 Feb 2025AY 2009-10

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2009-10

Section 143(3)Section 24Section 24(3)Section 257Section 68

section 50C and the same is reproduced as under: - Name of the Amount of Stamp Amount Sale Proportionate vendee total sale registration considered amount stamp value consideration value for received for assesse computing by the capital gain assesse 1 2 3 4 5 6 Sanjeev Kumar

SATISH PRAKASH AGARWAL,AGRA vs. THE ACIT, CIRCLE 1(2)(1), AGRA, AGRA

In the result, appeal of the assessee is allowed

2
Deduction2
ITA 113/AGR/2021[2016-17]Status: DisposedITAT Agra07 Feb 2025AY 2016-17

Bench: : Shri Ramit Kocharassessment Year: 2016-17

Section 143(2)Section 143(3)Section 36(1)(iii)

Section 40(b)(iv)). The assessee has charged interest @ 12% from the said partnership firm. It is also observed that the assessee has incurred interest expenditure of Rs.50,83,665/-, which is sought to be adjusted under and head profits and gains from business or profession. Said expenses of Rs.50,83,665/- constitute interest on loan to the tune

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, SHIPURI

In the result, all the three appeals of the assessee are allowed for

ITA 115/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

75,000/-(25%) as there are four co-owners of the said land. The assessee had purchased the said land at Kota, Rajasthan in 2013-14 , and short term capital gain earned by the assessee was to the tune of Rs.4,59,065/-. The assessee submitted before the AO that the said short term capital gain was not declared

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for

ITA 114/AGR/2024[2016-17]Status: DisposedITAT Agra21 Jan 2025AY 2016-17

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

75,000/-(25%) as there are four co-owners of the said land. The assessee had purchased the said land at Kota, Rajasthan in 2013-14 , and short term capital gain earned by the assessee was to the tune of Rs.4,59,065/-. The assessee submitted before the AO that the said short term capital gain was not declared

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFFICER SHIVPURI, GWALIOR

In the result, all the three appeals of the assessee are allowed for

ITA 113/AGR/2024[2015-16]Status: DisposedITAT Agra21 Jan 2025AY 2015-16

Bench: : Shri Ramit Kochar

Section 143(3)Section 253(3)Section 69

75,000/-(25%) as there are four co-owners of the said land. The assessee had purchased the said land at Kota, Rajasthan in 2013-14 , and short term capital gain earned by the assessee was to the tune of Rs.4,59,065/-. The assessee submitted before the AO that the said short term capital gain was not declared

SAVITA GUPTA,ETAH vs. INCOME TAX OFFICER-4(3)(1), ETAH

Appeal is allowed in above terms

ITA 327/AGR/2024[2013-14]Status: HeardITAT Agra05 Feb 2025AY 2013-14

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 147Section 50C

section 50C addition of long-term capital gains amounting to Rs.71,25,807/- after noticing difference between the assessee’s actual sale price of Rs. 75

GIREESH CHANDRA,ETAH vs. INCOME-TAX OFFICER, WARD 3(1), ETAH, ETAH

In the result, assessee’s appeal is allowed for statistical purposes

ITA 264/AGR/2025[2011-2012]Status: DisposedITAT Agra26 Nov 2025AY 2011-2012

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2011-12

Section 143(2)Section 147Section 148Section 234ASection 250Section 54F

section 147 r.w.s. 143(3) of the IT Act, 1961 which was completed without complying with the requirement of law or taking proper approval. 3. That the learned Commissioner of Income-tax (NFAC) has erred in law and on facts to uphold the impugned order passed by the learned Assessing Officer even when the assessing officer acted