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4 results for “house property”+ Section 115Aclear

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Mumbai56Delhi24Chennai5Kolkata5Bangalore4SC2

Key Topics

Section 1948Section 2018Section 201(1)7Section 133A3Section 1953Deduction3Double Taxation/DTAA3Survey u/s 133A3Section 1912

M/S PRESTIGE ESTATES PROJECTS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(1), BANGALORE

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

Housing Society (2000) 3 Mah LJ 131]. It is precisely for this reason that the legislature has introduced section 2(47)(v) read with section 45 which indicates that capital gains is taxable in the year in which such transactions are entered into even if the transfer of immovable property is not effective or complete under the general law.”(emphasis

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRLCE - 1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

In the result, all these 4 appeals filed by the Revenue are dismissed

ITA 1296/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Jul 2025AY 2017-18
For Appellant: Dr. Divya K.J., CIT(DR)(ITAT), BengaluruFor Respondent: Shri Suryanarayan, AR
Section 133ASection 195Section 201Section 201(1)

115A of the Income tax Act 1961. Therefore there\nis no argument that, in order to bring the sum to tax, there need to be\nelement of profit.\n\n19. Further, the Hon'ble Delhi High court in M/S. CENTRICA INDIA\nOFFSHORE PVT LTD W.P. (C) No.6807/2012 had interalia observed as\nunder:\n\n\"The mere fact that CIOP

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

In the result, all these 4 appeals filed by the Revenue are dismissed

ITA 1295/BANG/2024[2016-17]Status: DisposedITAT Bangalore24 Jul 2025AY 2016-17
Section 133ASection 195Section 201Section 201(1)

115A of the Income tax Act 1961. Therefore there\nto argue that, in order to bring the sum to tax, there need to be\naveeleraent of profit.\n19. Further, the Hon'ble Delhi High court in M/S. CENTRICA INDIA\nOFFSHORE PVT LTD W.P. (C) No.6807/2012 had interalia observed as\nunder:\n\"The mere fact that CIOP, and the secondment agreement

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE - 1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

In the result, all these 4 appeals filed by the Revenue are dismissed

ITA 1294/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Jul 2025AY 2014-15
For Appellant: Dr. Divya K.J., CIT(DR)(ITAT), BengaluruFor Respondent: Shri Suryanarayan, AR
Section 133ASection 195Section 201Section 201(1)

115A of the Income tax Act 1961. Therefore there\nto argue that, in order to bring the sum to tax, there need to be\naveleraent of profit.\n\n19. Further, the Hon'ble Delhi High court in M/S. CENTRICA INDIA\nOFFSHORE PVT LTD W.P. (C) No.6807/2012 had interalia observed as\nunder:\n\n\"The mere fact that CIOP