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 36(1)clear

Sorted by relevance

Mumbai3,205Delhi2,467Bangalore1,106Chennai863Kolkata561Ahmedabad495Jaipur386Hyderabad296Chandigarh193Pune174Indore133Raipur111Cochin98Nagpur82Lucknow62Surat61Amritsar55SC55Rajkot47Visakhapatnam43Calcutta34Panaji33Guwahati31Cuttack20Karnataka19Jodhpur17Agra15Dehradun13Patna13Kerala12Jabalpur9Ranchi8Telangana8Allahabad8Varanasi6Rajasthan5Punjab & Haryana4Orissa4A.K. SIKRI ROHINTON FALI NARIMAN2MADAN B. LOKUR S.A. BOBDE1Himachal Pradesh1D.K. JAIN JAGDISH SINGH KHEHAR1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1

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

1 W.L.R 1545 at 1569-1570 High Court (Queen‟s Bench) (England & Wales) 39 [2009) A.C. 456 at 513 para 135, House of Lords (UK) 40 [1968] EWCA Civ 1, [1969] 2 Ch. 149 at 170-171, Court of Appeal (England and Wales) 41 [1983] UKHL 1