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.

1 result for “capital gains”+ Section 132clear

Sorted by relevance

Mumbai1,435Delhi1,236Bangalore481Chennai287Jaipur286Hyderabad263Ahmedabad237Kolkata164Chandigarh151Cochin94Pune83Nagpur77Indore66Rajkot52Raipur45Visakhapatnam36Lucknow34Ranchi34Guwahati30Surat25Calcutta20Dehradun17Amritsar15SC15Jodhpur15Karnataka9Allahabad7Kerala6Rajasthan4Telangana3Agra2A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1D.K. JAIN JAGDISH SINGH KHEHAR1Andhra Pradesh1Panaji1Patna1

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

capital region for pooling their land by applying the principle of Doctrine of Legitimate Expectation. 102) A legitimate expectation does not arise when it is made ultra vires of the decision-maker's statutory powers, that is, when the decision-maker lacked legal power to make the representation. Courts are reluctant to protect such an expectation that has been created