BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

6 results for “transfer pricing”+ Section 54Bclear

Sorted by relevance

Chandigarh51Delhi21Bangalore19Mumbai15Surat12Chennai12Jaipur8Pune8Ahmedabad6Agra6Indore5Karnataka5SC4Telangana3Cochin2Raipur2Dehradun1Lucknow1Cuttack1Nagpur1Rajkot1Calcutta1Amritsar1Jabalpur1A.K. SIKRI N.V. RAMANA1Hyderabad1

Key Topics

Section 54B16Section 547Section 143(3)6Exemption4Section 56(2)(vii)3Addition to Income3Deduction3Section 50C2Section 142(1)2Survey u/s 133A

MR. JOBANJI THAKOR,AHMEDABAD vs. THE ITO. WARD-3(2)(2), AHMEDABAD

Appeal is partly allowed

ITA 264/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad26 Feb 2025AY 2015-16

Bench: SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER\nAND\nSHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER\nआयकर अपील सं/ITA No.264/Ahd/2019\nनिर्धारण वर्ष / Assessment Year : 2015-16\nMr. Jobanji Thakor\nThe ITO\nF-40, Abugiri Society\nबनाम / Ward-3(2)(2)\nTal. Daskroi, Jagatpur\nv/s.\nAhmedabad\nAhmedabad - 382 470\nस्थायी लेखा सं./PAN: AKNPT 2930 M\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी / Respondent)\nAssessee by:\nShri Mehul K. Patel, AR\nRevenue by :\nShri A.P. Singh, CIT-DR\nसुनवाई की तारीख/Date of

For Appellant: \nShri Mehul K. Patel, ARFor Respondent: \nShri A.P. Singh, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(14)(iii)

transfer (Stamp duty, brokerage, legal\nexpenses, etc.)\nNet capital gain before exemption\nLess: Deduction under Section 54B (Investment in\nagricultural land)\nLess: Deduction under Section 54F (Investment in\nresidential house)\nTotal deductions claimed under Sections 54B and 54F\n(rounded off)\nFinal long-term capital gain (as per assessee's revised\ncomputation

2
Capital Gains2
Long Term Capital Gains2

SHRI ASHOKBHAI KANUBHAI PATEL,AHMEDABAD vs. THE ACIT (INT.TAXA.)-1, AHMEDABAD

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

ITA 405/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad31 May 2021AY 2016-17

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No. 405/Ahd/2020 िनधा"रण वष"/Asstt. Year: 2016-2017 Shri Ashokbhai Kanubhai Patel, A.C.I.T., 8, Parul Society, Vs. (Int. Taxation)-1, Opp. Memnagar Fire Station, Ahmedabad. Navrangpura, Ahmedabad-380009. Pan: Arrpp4895J

For Appellant: Shri Vijay Patel, A.RFor Respondent: Shri Dinesh Singh, Sr.D.R
Section 143(3)Section 54B

transfer of land. There can be a lot of changes in the land and in the surrounding area subsequent to the sale of land by the assessee, but to our mind such change cannot be used to draw an inference against the assessee. Furthermore, the photographs attached by the inspector of income tax cannot be used to draw any adverse

PRAVINSINH BHAWANSINH VAGHELA,GANDHINAGAR vs. THE INCOME TAX OFFICER,WARD-3,, GANDHINAGAR

In the result, appeal of the assessee is partly allowed

ITA 829/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad18 Dec 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri B. P. Srivastava, Sr. DR
Section 143(3)Section 54BSection 54FSection 68

transfer. After considering Form No. 12, 7/12 extracts, agricultural income declared by the assessee, and other documentary evidence, the CIT(Appeals) held that the land was indeed agricultural land and was used for agricultural purposes prior to its conversion into non-agricultural land shortly before sale. However, on the issue of quantum of investment eligible for deduction under section 54B

VISHNUBHAI MAFATBHAI DESAI,,AHMEDABAD vs. THE ITO, WARD-1(1)(4),, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 2849/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad11 Sept 2019AY 2014-15

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 2849/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15)

For Appellant: Shri S. V. Agrawal, A.R
Section 2(14)Section 49(4)Section 50CSection 54BSection 56Section 56(2)Section 56(2)(vii)

54B of the Act in the year under appeal. The ground of the appellant is dismissed.” 6. Further aggrieved, the assessee preferred appeal before the Tribunal. 7. Before Tribunal, the assessee also filed a petition under Rule 29 of the ITAT Rules with affidavit for admission of additional evidences. As per the petition, the assessee seeks admission of the additional

SHRI BALKRISHNA P.TRIVEDI,HUF,AHMEDABAD vs. THE CIT-III,, AHMEDABAD

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

ITA 1225/AHD/2013[2008-09]Status: DisposedITAT Ahmedabad31 Jan 2020AY 2008-09

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Respondent: Shri Ritesh Parmar, CIT
Section 263Section 54B

54B of the Act. 2. On the facts and circumstances of the case as well as law on the subject, the Learned Commissioner of Income Tax (Appeals) has erred in confirming the disallowance of Rs.50,00,000/-claimed u/s 54EC of the Act. 3. On the facts and circumstances of the case as well as law on the subject

SHRI KARAN RAJENDRAKUMAR ARYA,AHMEDABAD vs. THE PR. CIT-1, AHMEDABAD

In the result the appeal of the assessee is allowed

ITA 31/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad17 Sept 2021AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 31/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2015-2016 Shri Karan Rajendrakumar Arya, The Principal Commissioner Of 802, Saffron, Panchvati, Vs. Income Tax-1, Ambawadi, Ahmedabad. Ahmedabad.

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri Vinod Tanwani, CIT.D.R
Section 143(3)Section 54

transfer took place, it shall be dealt with in accordance with the following provisions of this section, that is to say,— 7.2 The above provision requires that the amount of capital gain should be invested in a house either by way of purchase or construction of the house. The word purchase has been interpreted in the case