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2 results for “depreciation”+ Section 54Bclear

Sorted by relevance

Chandigarh43Delhi13Mumbai5Jaipur4Karnataka3Indore3Chennai2Bangalore2SC2Surat1Agra1Ahmedabad1Calcutta1Cuttack1Hyderabad1Kolkata1Pune1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 153A10Section 1474Section 544Section 1482Section 1532Capital Gains2Exemption2

GOPAL S. PANDITH vs. DCIT,

In the result, all the appeals of the assessee are partly allowed

ITA 1186/BANG/2013[2007-08]Status: DisposedITAT Bangalore27 Jul 2016AY 2007-08

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Chandrashekar, AdvocateFor Respondent: Smt. Neera Malhotra, CIT (D.R)
Section 139Section 153Section 153ASection 153DSection 234Section 548

54B for availing the deduction then the issue of treatment of the income as business income or STCG becomes academic in nature being revenue neutral. Accordingly, in the facts and circumstances of the case, we dismiss these grounds of the assessee's appeal. Assessment Year 2006-07 19. For the Assessment Year 2006-07, the assessee has raised following grounds

HANCHIPURA CHANNAIAH NANDAKISHORE,MAHALKSHMIPURAM vs. INCOME TAX OFFICER WARD INTL, TAXATION 1(2) BANGALORE, BANGALORE

In the result appeal filed by the assessee is allowed

ITA 258/BANG/2025[2018-19]Status: DisposedITAT Bangalore04 Nov 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyit(It)A No.258/Bang/2025 Assessment Year : 2018-19 Hanchipura Channaiah Nandakishore 87, 2Nd Stage & Phase Mahalakshmipuram 2Nd Stage, 14Th Main, West Of Chord Ito Road Vs. Ward International Taxation 1(2) Mahalakshmipuram Bangalore Bangalore 560 086 Pan No :Blrpn0428A Appellant Respondent Appellant By : Sri Siddesh N Gaddi, A.R. Respondent By : Dr. Divya K.J., D.R. Date Of Hearing : 07.08.2025 Date Of Pronouncement : 04.11.2025

For Appellant: Sri Siddesh N Gaddi, A.RFor Respondent: Dr. Divya K.J., D.R
Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 54Section 54(2)Section 80T

54B or section 54D or section 54EC or section 54F or section 54G or section 54GA or section 54GB were inserted by the Finance Act, 2019 which is effective from 01.04.2020, but the impugned case on hand is related to the AY 2018-19 & therefore the exemption u/s 54/54F can be claimed even without filling a return of income. Lastly