Search: capital gains | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

7 results for “capital gains”+ Section 112Aclear

Sorted by relevance

Mumbai31 Pune10 Bangalore7 Delhi4 Chennai3 Indore3 Jaipur2 Surat1 Ahmedabad1 Dehradun1 Kolkata1 Rajkot1 SC1 Agra1

Key Topics

Section 143(1)9 Section 2638 Section 112A7 Capital Gains6 Section 80G4 Long Term Capital Gains4 Addition to Income4 Section 143(3)3 Section 2503

DIVYA DINESH ,BENGALURU vs. DCIT, CIRCLE-7(1)(1), BANGALORE

In the result appeal of the assessee is allowed

ITA 2194/BANG/2025[2019-2020]Status: DisposedITAT Bangalore24 Feb 2026AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Balusamy N, JCIT

Section 115BSection 143(1)Section 154Section 250Section 80G

capital gains merely because such gains are taxable at a different rate. The rate of tax is governed by section 111A or section 112 or section 112A

Section 143(1)(a)3

Business Income3

PIONEER INDEPENDENT TRUST ,BANGALORE vs. PR. COMMISSIONER OF INCOME TAX, BENGALURU-2, BENGALURU

In the result, the appeal filed by the assessee is allowed

ITA 1143/BANG/2025[2020-21]Status: DisposedITAT Bangalore02 Mar 2026AY 2020-21

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2020-21

For Appellant: Shri Sandeep Huilgol, AdvocateFor Respondent: Shri Muthu Shankar, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 263Section 263(1)Section 55(2)(ac)

section 55(2)(ac) of the Act had observed that the AO had failed to call for any details on the issue and accepted the computation of long term capital gains without making necessary enquiries or verifying the issue as required by law, had set aside the assessment order and directed the AO to revise the assessment order dated 26/09/2022

DORAISWAMI RAJAGOPALAN,BANGALORE vs. DCIT-CIRCLE-2(2)(1), BANGALORE

In the result, the appeal filed by the assessee is dismissed

ITA 2281/BANG/2024[2021-22]Status: DisposedITAT Bangalore05 Mar 2025AY 2021-22

Bench: Shri Waseem Ahmedassessment Year: 2021-22

For Appellant: None [WS]For Respondent: Shri Ganesh R Ghale, Advocate – Standing

Section 112Section 112ASection 143(1)Section 154

capital gain on the sale of listed debentures has been erroneously taxed at 20% by the AO instead of the applicable 10% rate as per section 112A

MR. VIKRAM DHONDU RAO,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 293/BANG/2023[2020-21]Status: DisposedITAT Bangalore26 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Smt. Priyadarshini Besaganni, D.R

Section 112ASection 143(1)Section 143(1)(a)Section 250

gains of Rs. 8,18,960/- with short term capital loss of Rs. 1,61,821/-. However, the taxable long term capital loss is Rs. 1,10,646/- which is computed as per the provisions of Section 112A

DB ENGINEERING & CONSULTING GMBH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), INTERNATIONAL TAXATION, , BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 1377/BANG/2024[2020-21]Status: DisposedITAT Bangalore19 Nov 2024AY 2020-21

Bench: Shri. Laxmi Prasad Sahu & Shri Prakash Chand Yadav & It(It)A No.1377/Bang/2024 Assessment Year : 2020-21 M/S. Db Engineering & Consulting Gmbh, Dcit (International 82/4, 3Rd Floor, North Wing, Hulkul Brigade Taxation), Centre, Lavelle Road, Ward No.76, Vs. Circle – 1(1), Bangalore – 560 001. Bangalore. Pan :Aaecd 9085 B Appellant Respondent Assessee By : Smt. Susan Mathew, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 25.10.2024 Date Of Pronouncement : 19.11.2024

For Appellant: Smt. Susan Mathew, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru

Section 111ASection 143(1)Section 36(1)(va)

capital gains or under sections 112 or 112A being tax on long term capital gains. Tax on income chargeable to tax as per rates

MR. SHANMUGAM RAVI,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, ASSESSEMENT CIRCLE-2(1), BENGALURU

ITA 951/BANG/2023[2021-22]Status: DisposedITAT Bangalore25 Jun 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 143(3)Section 234A

capital gains taxable under section I I IA and 112A of the Act is bad in law under the facts

DR. VIJAYALAKSHMI L ,BANGALORE vs. INCOME TAX OFFICER, WARD-2(2)(3), BANGALORE

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 571/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 Jun 2024AY 2020-21

Bench: Smt. Beena Pillaiassessment Year : 2020-21 Dr. Vijayalakshmi L, No. 730/D, “Sireesha”, The Income Tax 9Th Cross, 4Th Main, Officer, M C Layout, Ward – 2(2)(3), Vijayanagar, Bangalore. Bangalore – 560 040. Vs. Pan: Acjpv2022J Appellant Respondent

For Appellant: Shri Tharun Kothari, CA

Section 143(1)Section 143(1)(a)Section 234BSection 250

112A (pages 34 to 37 of ITR 3) copy enclosed hereto as Annexure A wherein all the particulars were furnished like FMV as on 31.1.2018 and cost of acquisition amongst others, which clearly indicated that Grandfathered gains of 6,01,261 needs to be deducted out of total Capital gains of Rs. 6,77,660 deducted from Business/Profession head