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.

2 results for “capital gains”+ Section 8clear

Sorted by relevance

Mumbai7,375Delhi5,723Bangalore2,406Chennai2,097Kolkata1,689Ahmedabad1,583Hyderabad1,101Jaipur1,019Pune809Surat658Indore521Chandigarh487Karnataka459Cochin337Visakhapatnam305Raipur260Nagpur217Rajkot211Cuttack160Amritsar159Lucknow154Agra154Panaji112Guwahati103Telangana97SC92Calcutta82Dehradun78Ranchi71Patna69Jodhpur65Jabalpur53Allahabad32Kerala23Varanasi20Rajasthan11Orissa7Punjab & Haryana7A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati2Andhra Pradesh2Himachal Pradesh1ASHOK BHAN DALVEER BHANDARI1D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1K.S. RADHAKRISHNAN A.K. SIKRI1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 115

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

THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM

Accordingly, the I.T.T.A. is dismissed

ITTA/14/2017HC Andhra Pradesh15 Sept 2022

Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO

Section 11Section 11(5)Section 13(1)(c)
Section 143(1)
Section 147
Section 148
Section 260

8 the work carried out by the Assessee was allotment of work to workers and payment of their wages including statutory compliances, it cannot be said that there was any charitable activity by the Assessee. (4) Since the receipts from the said activity were accumulated and not spent on charitable activity, it is purely a business activity. (5) mere granting