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3 results for “capital gains”+ Section 260clear

Sorted by relevance

Mumbai655Delhi409Karnataka346Bangalore240Chennai164Jaipur100Kolkata81Ahmedabad72Hyderabad64Calcutta52Telangana51Pune45Visakhapatnam43Chandigarh30Lucknow24Indore21Cuttack19Nagpur19Cochin18Rajkot17SC15Surat15Agra10Dehradun9Amritsar8Varanasi8Raipur8Jodhpur7Patna6Allahabad3Andhra Pradesh2Punjab & Haryana2Rajasthan2Jabalpur2Guwahati2ANIL R. DAVE SHIVA KIRTI SINGH1Himachal Pradesh1Panaji1A.K. SIKRI N.V. RAMANA1Orissa1

Key Topics

Section 1486Section 143(1)4Section 36(1)(va)4Section 139(1)4Section 1474Addition to Income3Section 143(3)2Section 142(1)2Section 50C

AJAY KUMAR GUPTA,FATEHPUR vs. CIT(A), NFAC, DELHI (AO:ITO-2(4),FATEHPUR, FATEHPUR

In the result, appeal filed by assessee in ITA No

ITA 19/ALLD/2023[2017-18]Status: DisposedITAT Allahabad20 Mar 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri Rajeev Kumar Agrawal, AdvocateFor Respondent: Shri A.K. Singh ,Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 50C

260 square meter comes to Rs. 1,10,322.10 only and indexation should be applied on this amount, however the assessing officer miscalculated that and wrongly calculated the cost of land and indexed cost without reading the purchase deed of the land and thus the assessing officer wrongly calculated the long-term capital gain Rs. 14,61,600.00. It clearly

2
Reassessment2
Reopening of Assessment2
Disallowance2

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

capital in nature. These are also not illegal payments. Accordingly, additions so made (Rs. 96,26,000+Rs. 29,02,000) are hereby deleted.” 5. Now it was the turn of Revenue to be aggrieved by the decision of ld. CIT(A) allowing assessee’s appeal on this issue and the Revenue has filed this appeal with tribunal. The appeal

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

capital in nature. These are also not illegal payments. Accordingly, additions so made (Rs. 96,26,000+Rs. 29,02,000) are hereby deleted.” 5. Now it was the turn of Revenue to be aggrieved by the decision of ld. CIT(A) allowing assessee’s appeal on this issue and the Revenue has filed this appeal with tribunal. The appeal