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 153A(1)(b)clear

Sorted by relevance

Mumbai425Delhi354Jaipur197Chennai162Hyderabad156Bangalore124Ahmedabad98Cochin74Nagpur59Chandigarh44Guwahati30Pune30Indore22Lucknow19Visakhapatnam16Ranchi15Rajkot13Dehradun13Kolkata12Jodhpur11Raipur9Cuttack8Surat8Patna5Amritsar4Jabalpur3Allahabad2

Key Topics

Section 153A12Section 10(38)12Section 2504Long Term Capital Gains4Penny Stock4Exemption4Disallowance4Addition to Income4Natural Justice

M/S RAMAN KUMAR AGGARWAL,GURDASPUR vs. DY. COMMISSIONER .OF. INCOME. TAX , AMRITSAR

In the result, the appeal of assessee in ITA No

ITA 32/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10(38)Section 153ASection 250

153A r.w.s. 143(3) of the Act. As per the revenue, the assessee sold the share of M/s Kappac Pharma Ltd. during impugned assessment year amount to Rs. 1,18,79,150/-. The revenue has declared the entire transaction as the sham transaction and bogus during search. The revenue identified various company stock i.e. a stock having very low price

SH. RAMAN KUMAR AGGARWAL,GURDAS PUR vs. DY. COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the appeal of assessee in ITA No

ITA 33/ASR/2019[2015-16]Status: Disposed
4
ITAT Amritsar
13 Sept 2023
AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10(38)Section 153ASection 250

153A r.w.s. 143(3) of the Act. As per the revenue, the assessee sold the share of M/s Kappac Pharma Ltd. during impugned assessment year amount to Rs. 1,18,79,150/-. The revenue has declared the entire transaction as the sham transaction and bogus during search. The revenue identified various company stock i.e. a stock having very low price

SMT. DEEPTI AGGARWAL,GURDAS PUR vs. DY COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the appeal of assessee in ITA No

ITA 34/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10(38)Section 153ASection 250

153A r.w.s. 143(3) of the Act. As per the revenue, the assessee sold the share of M/s Kappac Pharma Ltd. during impugned assessment year amount to Rs. 1,18,79,150/-. The revenue has declared the entire transaction as the sham transaction and bogus during search. The revenue identified various company stock i.e. a stock having very low price

SH.GAURAV AGGARWAL,GURDAS PUR vs. DY.COMMISSIONER OF INCOME TAX, AMRITSAR

In the result, the appeal of assessee in ITA No

ITA 35/ASR/2019[2014-15]Status: DisposedITAT Amritsar13 Sept 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10(38)Section 153ASection 250

153A r.w.s. 143(3) of the Act. As per the revenue, the assessee sold the share of M/s Kappac Pharma Ltd. during impugned assessment year amount to Rs. 1,18,79,150/-. The revenue has declared the entire transaction as the sham transaction and bogus during search. The revenue identified various company stock i.e. a stock having very low price