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4 results for “capital gains”+ Section 44Cclear

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Mumbai28Delhi17Ahmedabad4Kolkata4Dehradun1Chennai1SC1

Key Topics

Section 409Transfer Pricing4Addition to Income4Section 363Section 143(3)2

SUN PHARMACEUTICALS INDUSTRIES LTD. ( ERSTWHILE RANBAXY LABORATORIES LIMITED),BARODA vs. THE ACIT,CENT.CIRCLE-1, BARODA

ITA 702/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad08 Apr 2021AY 2011-12
For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Mohd Usman, CIT-D.R
Section 115JSection 143(2)Section 143(3)Section 144CSection 144C(5)Section 37(1)Section 92C

capital gain of Rs. 225.50 crore as exempt and the assessee has itself admitted during the course of assessment that the investment in shares of Indian companies would yield dividend income that is exempt u/s. 10(34) of the act. I.T.A No. 702 & 729/Ahd/2016 A.Y. 2011-12 Page No 26 Sun Pharmaceutical Industries Ltd. Vs. ACIT/Dy. CIT vs. Sun Pharmaceutical

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

ITA 2813/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2011-12

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

For Appellant: Shri
Section 36Section 40

capitalized amounting to Rs. 2,84,41,391/- and Rs. 1,14,69,888/-respectively which is placed on page 3 of the paper book. The assessee besides the above has also filed the bank statement of the bank of Baroda UAE showing the amount of loan and the interest charged by it which is placed on pages

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

ITA 2814/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2012-13

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

For Appellant: Shri
Section 36Section 40

capitalized amounting to Rs. 2,84,41,391/- and Rs. 1,14,69,888/-respectively which is placed on page 3 of the paper book. The assessee besides the above has also filed the bank statement of the bank of Baroda UAE showing the amount of loan and the interest charged by it which is placed on pages

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

ITA 2815/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2013-14

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

For Appellant: Shri
Section 36Section 40

capitalized amounting to Rs. 2,84,41,391/- and Rs. 1,14,69,888/-respectively which is placed on page 3 of the paper book. The assessee besides the above has also filed the bank statement of the bank of Baroda UAE showing the amount of loan and the interest charged by it which is placed on pages