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8 results for “capital gains”+ Section 928clear

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Key Topics

Section 1478Addition to Income7Capital Gains6Disallowance5Section 14A4Section 115J4Section 504Section 54F4Short Term Capital Gains

BHANUPRASAD MAGANLAL PATEL,AHMEDABAD vs. ACIT, CIRCLE-3(3), AHMEDABAD

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 7/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad12 Jan 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)Section 54F

928/- and paid capital gain tax, which was accepted by the Revenue. For the present Assessment Year 2015-16 assessee offered LTCG of Rs. 1,26,80,990/- and also claimed exemption u/s. 54F of Rs. 75,16,000/- and paid appropriate taxes on the balance capital gains. The assessee being an individual and the Partnership firm is a different

KOTHARI SANJAY MANILAL, HUF,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1), AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 698/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad
4
Set Off of Losses4
Section 1542
Section 1442
08 Nov 2024
AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 698/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2018-19)

For Appellant: & Shri Parin Shah, A.RFor Respondent: Date of Hearing
Section 143(3)Section 250Section 54FSection 57

Section 143(3) of the Income tax Act, 1961 (in short ‘the Act’) on 17.03.2021, wherein the following additions were made: (i) Addition on account of long term capital gain – Rs.12,26,32,248/- (ii) Disallowance of interest expenses claimed u/s.57 of the Act – Rs.58,40,796/-. 4. Aggrieved with the order of the AO, the assessee had filed

AMBALAL SARABHAI ENTERPRISES LTD.,,BARODA vs. THE DY. COMMISSIONER OF INCOME TAX-1(1)(1),, BARODA

In the result, the appeal is allowed for statistical purposes

ITA 954/AHD/2016[2011-12]Status: FixedITAT Ahmedabad08 Jul 2025AY 2011-12
For Respondent: \nShri Bandish Soparkar, A.R
Section 115JSection 144Section 50

capital gains\n11.\nBefore us, the counsel for the assessee submitted that this ground is\nrelevant only if ground number 14A and ground related to brokerage charges\nare allowed in favour of the Revenue, in the appeal filed by the Department.\nITA No. 954/Ahd/2016, 1315/Ahd/2016,\n1807/Ahd/2017 & 2033/Ahd/2017\nAmbalal Sarabhai Enterprises Ltd. vs. DCIT\n& DCIT/ACIT vs. Ambalal Sarabhai Enterprises

THE ASST. CIT.,CIRCLE-1(1),, BARODA vs. AMBALAL SARABHAI ENTERPRISES LIMITED,, BARODA

In the result, the appeal is allowed for statistical purposes

ITA 2033/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &
Section 115JSection 14ASection 50

capital gains 11. Before us, the counsel for the assessee submitted that this ground is relevant only if ground number 14A and ground related to brokerage charges are allowed in favour of the Revenue, in the appeal filed by the Department. ITA No. 954/Ahd/2016, 1315/Ahd/2016, 1807/Ahd/2017 & 2033/Ahd/2017 Ambalal Sarabhai Enterprises Ltd. vs. DCIT & DCIT/ACIT vs. Ambalal Sarabhai Enterprises Ltd. Asst

THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1),, VADODARA vs. AMBALAL SARABHI ENTERPRISES LIMITED,, VADODARA

In the result, the appeal is allowed for statistical purposes

ITA 1315/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2011-12
For Appellant: \nShri Bandish Soparkar, A.RFor Respondent: \nShri Alpesh Parmar, CIT DR &
Section 115JSection 144Section 50

capital gains\n11. Before us, the counsel for the assessee submitted that this ground is\nrelevant only if ground number 14A and ground related to brokerage charges\nare allowed in favour of the Revenue, in the appeal filed by the Department.\nITA No. 954/Ahd/2016, 1315/Ahd/2016,\n1807/Ahd/2017 & 2033/Ahd/2017\nAmbalal Sarabhai Enterprises Ltd. vs. DCIT\n& DCIT/ACIT vs. Ambalal Sarabhai Enterprises

AMBALAL SARABHAI ENTERPRISES LIMITED,,BARODA vs. THE DY.CIT.,CIRCLE-1(1),, BARODA

In the result, the appeal is allowed for statistical purposes

ITA 1807/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &
Section 115JSection 14ASection 50

capital gains 11. Before us, the counsel for the assessee submitted that this ground is relevant only if ground number 14A and ground related to brokerage charges are allowed in favour of the Revenue, in the appeal filed by the Department. ITA No. 954/Ahd/2016, 1315/Ahd/2016, 1807/Ahd/2017 & 2033/Ahd/2017 Ambalal Sarabhai Enterprises Ltd. vs. DCIT & DCIT/ACIT vs. Ambalal Sarabhai Enterprises Ltd. Asst

PARVINDAR INDAR SINGH,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee in ITA No

ITA 1001/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad07 Jan 2026AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 147Section 14ASection 154

928) to tax. Thus the A.O. made addition of Rs.86,26,454/- after allowing 30% towards expenditure. 3. Aggrieved against the reassessment order, assessee filed an appeal before Ld. CIT(A) which was also dismissed by Ld. CIT(A). 4. Aggrieved against the appellate order, the assessee is in appeal before us raising the following Grounds of Appeal

PARVINDAR INDAR SINGH,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee in ITA No

ITA 1002/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad07 Jan 2026AY 2013-14

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 147Section 14ASection 154

928) to tax. Thus the A.O. made addition of Rs.86,26,454/- after allowing 30% towards expenditure. 3. Aggrieved against the reassessment order, assessee filed an appeal before Ld. CIT(A) which was also dismissed by Ld. CIT(A). 4. Aggrieved against the appellate order, the assessee is in appeal before us raising the following Grounds of Appeal