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.

84 results for “capital gains”+ Section 11(2)clear

Sorted by relevance

Mumbai6,441Delhi5,076Bangalore2,170Chennai1,779Kolkata1,422Ahmedabad1,368Jaipur1,025Hyderabad964Pune901Surat571Chandigarh551Indore463Karnataka438Visakhapatnam301Cochin291Raipur258Rajkot194Nagpur181Cuttack153Amritsar134Agra130Lucknow118Guwahati98Panaji97SC90Telangana87Calcutta84Ranchi61Dehradun59Jodhpur55Patna45Jabalpur27Allahabad27Kerala21Varanasi17Punjab & Haryana9Orissa8Rajasthan8A.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 26333Section 260A30Section 143(3)22Section 6814Addition to Income14Long Term Capital Gains12Section 1010Section 1479Capital Gains

PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED

Appeal is allowed to the extent indicated

ITA/125/2018HC Calcutta27 Jun 2024

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

Section 143(3) of the Income Tax Act, 1961 (hereinafter Page 5 of 77 referred to as ‘the Act, 1961’) relating to the assessment year 2006-07. 6. In appeal filed by the respondent ITC before the CIT[Appeal], the appeal was allowed and the receipt of the aforesaid amount of Rs.32.42 crores was held to be a capital receipt

JET AGE SECURITIES PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX, KOLKATA-III

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

ITA/79/2010HC Calcutta15 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Section 260ASection 94(7)

Showing 1–20 of 84 · Page 1 of 5

9
Exemption8
Penny Stock7
Condonation of Delay7

Capital Gains. The appeal accordingly stood allowed. The Revenue filed appeal before the Tribunal challenging the said order. It was contended by the revenue that Clause (b) of Section 94(7) as amended provides the period for which the units are required to be held for more than 9 months from the record date as against the period

M/S. GAYAN TRADERS LIMITED vs. COMMISSIONER OF INCOME TAX, KOLKATA-II

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

ITA/48/2009HC Calcutta30 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Section 143(3)Section 260A

Section 10 of the Act by Finance No. 2 Act, 2004 with effect from 01.04.2005. Further the tribunal failed to consider that the short term capital gains from shares held as investment could not be assessed as business income merely because the period of holding of the shares in such cases was somewhat short as compared to other investments. Thus

M/S. INDI STOCK PRIVATE LIMITED vs. COMMISSIONER OF INCOME TAX, KOLKATA- II

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

ITA/49/2009HC Calcutta30 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Section 143(3)Section 260A

2 of 11 JUDGMENT (Judgment of the Court was delivered by T.S.SIVAGNANAM, J.) 1. This appeal filed by the assessee under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated September 30, 2008 passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata (tribunal) in ITA No. 1004/Kol/2008 for the assessment year

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. PREMIER TIE UP PVT LTD

ITAT/81/2022HC Calcutta26 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)

capital of the claimant company] in the Claimant Company free from all or any encumbrances to the Claimant No 2, BulakidasBhaiya or his nominees at the rate of Rs. 80/- per share. The details of the shareholdings to be sold are set out hereunder: Name of Shareholder Number of Shares held Percentage Gopal Das Bagri 88,944 3.01% Mrs. Rama

PRINCIPAL COMMISSIONER OF INCOME TAX 9, KOLKATA vs. PUSPA DEVI TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/150/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. AAYUSH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/88/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA

In the result, these appeals are allowed and the substantial

ITAT/168/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL -1, KOLKATA vs. SURAJ SAHANA

In the result, these appeals are allowed and the substantial

ITAT/41/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. GITESH TIKMANI

In the result, these appeals are allowed and the substantial

ITAT/154/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. POOJA JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/87/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX ASANSOL KOLKATA vs. RAKESH JHUNJHUNWALA

In the result, these appeals are allowed and the substantial

ITAT/27/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-SILIGURI vs. SHEKHAR AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/139/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA

In the result, these appeals are allowed and the substantial

ITAT/130/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-12, KOLKATA vs. MUKTA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/44/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-18, KOLKATA vs. SRI VIKASH GOEL

In the result, these appeals are allowed and the substantial

ITAT/85/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX ,BURDWAN vs. BIJAYA TAH

In the result, these appeals are allowed and the substantial

ITAT/122/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX vs. MUKESH SARAOGI (HUF)

In the result, these appeals are allowed and the substantial

ITAT/76/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX-15, KOLKATA vs. SMT. BABITA AGARWAL

In the result, these appeals are allowed and the substantial

ITAT/64/2020HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed

PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. PRAKASHO DEVI SARIA

In the result, these appeals are allowed and the substantial

ITAT/138/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

11 2022 SCC Online ITAT 28 12 (2012) SCC Online (Del.) 6466 13 2007 6 SCC 21 14 1977 2 SCC 378 15 1963 50 ITR 1 SC ITAT NO. 06 OF 2022 AND ETC. BATCH Page 28 of 150 Nagpur & Anr., Income Tax Appeal No. 18 of 2017 dated 10.4.2017 wherein the Court upheld the order passed