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.

4 results for “capital gains”+ Section 90clear

Sorted by relevance

Mumbai1,223Delhi673Chennai329Bangalore213Ahmedabad208Jaipur198Hyderabad161Kolkata147Chandigarh92Raipur74Pune74Cochin69Indore68Nagpur57Lucknow46Surat41Rajkot40Visakhapatnam35Amritsar24Cuttack17Jabalpur15Patna13Dehradun11Jodhpur7Guwahati6Ranchi6Varanasi5Allahabad4Agra4Panaji3

Key Topics

Section 685Section 143(3)3Capital Gains3Section 69C2Section 10(38)2Section 242Addition to Income2

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

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)

Capital gains" is a loss and the assessee has income assessable under any other head of income, the assessee shall not be entitled to have such loss set off against income under the other head. (3A) Notwithstanding anything contained in sub-section (1) or sub- section (2), where in respect of any assessment year, the net result of the computation

RUBY JAIN,AGRA vs. INCOME TAX OFFICER, WARD 1(1)(3), AGRA

In the result, the questions referred to us are answered as follows :

ITA 128/AGR/2025[2015-16]Status: DisposedITAT Agra21 Jan 2026AY 2015-16

Bench: Shri M. Balaganeshruby Jain, Vs. Income Tax Officer, 1/78A, Kale Ka Tall, Delhi Ward-1(1)(3), Gate, Agra Agra (Appellant) (Respondent) Pan: Aevpj4936P Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri K. K. Jain, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 10(38)Section 143(3)Section 68Section 69C

90,061/- and claimed the same as exempt u/s 10(38) of the Act. f. HPC Biosciences Ltd is a scrip listed on Bombay stock Exchange (BSE). g. The shares were sold by the assessee in secondary market, through a stock broker duly registered with SEBI in the recognised stock exchange. h. The sale transaction carried out in secondary market

SH PRAKASH NARAYAN AGRAWAL ,GWALIOR vs. ACIT CIRCLE -2 , GWALIOR

Appeal is allowed for statistical purposes

ITA 37/AGR/2022[2010 -11]Status: DisposedITAT Agra12 Feb 2025

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalprakash Narayan Agrawal, Vs. Acit, Circle-2 D-55, Harishankar Puram Aayakar Bhawan, Gwalior – 474002 City Centre, Gwalior- 474011 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abupa9961F Appellant .. Respondent

For Appellant: Sh. Anurag Sinha, AdvFor Respondent: Sh. Shailender Shrivastava, SR. DR
Section 147Section 250(6)

90,598/- as business income than capital gains, in the course of assessment framed on 06.03.2014, without having ensured compliance to Section