Search: section 68 | 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.

3 results for “section 68”+ Section 50Cclear

Sorted by relevance

Mumbai173 Delhi159 Hyderabad50 Jaipur48 Ahmedabad38 Indore33 Kolkata33 Chennai28 Nagpur19 Raipur18 Surat17 Bangalore15 Lucknow11 Guwahati9 Rajkot9 Jodhpur9 Pune8 Agra3 Chandigarh3 Karnataka3 Patna3 Visakhapatnam2 Cuttack1 Cochin1 Amritsar1 Allahabad1 Dehradun1

Key Topics

Section 50C3 Section 2632 Section 682 Addition to Income2

NEERU ARORA,CHANDIGARH vs. CIRCLE-1, INTERNATIONAL TAXATION, CHANDIGARH

In the result, the appeal of the assessee is partly allowed in terms indicated above

ITA 60/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Jun 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Smt. Tarundeep Kaur, CIT, DR

Section 142(1)Section 144C(2)Section 147Section 148Section 2(47)(v)Section 48Section 50CSection 50C(1)Section 50C(2)Section 53A

50C(2) to refer the matter to a Valuation Officer. This mandatory procedure was not followed, rendering the addition unsustainable. 11. The AO further erred in not granting any deduction towards indexed cost of acquisition, which is impermissible under the law. The entire value was treated as capital gain in disregard of the provisions of section

RAJESH KUMAR GUPTA,LUDHIANA vs. ACIT, C-7, LUDHIANA

The appeal of the assessee is treated as allowed for statistical purposes

ITA 1358/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh30 Dec 2022AY 2014-15

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavi.T.A. No.1358/Chandi/2019 Assessment Year: 2014-15

Section 250Section 68

68 of the Income Tax Act. So far as the loan of Rs. 47,50,000/- received by the assessee from brother Shri Harish Gupta is concentred, the assessee has 6 I.T.A. No.1358/CHANDI/2019 Assessment Year: 2014-15 Mr. Rajesh Kumar Gupta duly proved the sale of the property of Rs. 90 lacs out of which 50% share

SH. MAHESH CHUGH,CHANDIGARH vs. PR.CIT-2, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 104/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh21 Apr 2022AY 2015-16

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT-DR

50C and the share of the assessee, minus Index Cost and the purchase cost, deduction claimed u/s 54F referring to page 10 of the Paper Book, it was submitted, was Rs.56,94,658/-. The investment in house property u/s 54F, it was submitted, was of Rs. 72,50,000/-. Inviting attention to copy of the Purchase Deed appended at pages