BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

4 results for “capital gains”+ Section 194Cclear

Sorted by relevance

Mumbai72Delhi45Ahmedabad23Bangalore21Raipur19Jaipur11Indore8Cuttack7Hyderabad7Chennai4Kolkata4Rajkot3Surat2Nagpur2Pune2Cochin1Amritsar1Agra1

Key Topics

Section 143(3)4Section 144C(5)4Section 1484Addition to Income4Section 92B2Section 2502Business Income2Reassessment2Reopening of Assessment

THIRUMAL ARUN MOHAN DASS,PUDUCHERRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, PUDUCHERRY, PUDUCHERRY

In the result, the appeal of the assessee for A

ITA 2212/CHNY/2025[2015-16]Status: DisposedITAT Chennai12 Dec 2025AY 2015-16

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2212 & 2213/Chny/2025 िनधा%रण वष% /Assessment Years: 2015-16 & 2020-21

For Appellant: Mr. V. Meenakshi Sundar, C.A *+For Respondent: Ms. Babitha, JCIT
Section 148Section 250

Capital Gain 4,50,754 3. Other Sources i Interest income [S.No.(a) & (b)] 1,33,722 ii Other Receipts [S.No.(c) & (d)] 78,81,423 Less: Expenses u/s. 57-estimated 72,50,910 6,30,513 @92% Income from other sources 7,64,235 Gross Total income 24,25,498 Rounded

THIRUMAL ARUN MOHAN DASS,PUDUCHERRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, PUDUCHERRY, PUDUCHERRY

In the result, the appeal of the assessee for A

2
TDS2
Natural Justice2
ITA 2213/CHNY/2025[2020-21]Status: DisposedITAT Chennai12 Dec 2025AY 2020-21

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita Nos.2212 & 2213/Chny/2025 िनधा%रण वष% /Assessment Years: 2015-16 & 2020-21

For Appellant: Mr. V. Meenakshi Sundar, C.A *+For Respondent: Ms. Babitha, JCIT
Section 148Section 250

Capital Gain 4,50,754 3. Other Sources i Interest income [S.No.(a) & (b)] 1,33,722 ii Other Receipts [S.No.(c) & (d)] 78,81,423 Less: Expenses u/s. 57-estimated 72,50,910 6,30,513 @92% Income from other sources 7,64,235 Gross Total income 24,25,498 Rounded

DCIT, CHENNAI vs. V.A. TECH WABAG LIMITED, CHENNAI

Appeal is allowed for statistical purposes

ITA 953/CHNY/2015[2010-11]Status: DisposedITAT Chennai31 Aug 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

capital in nature and reverse the findings of the A.O/TPO by observing in Para 3.5 as under: “3.5.4. Thus, there was a "brand usage agreement" between the assessee and M/s. VA Tech Wabag GmbH Austria on 07.04.2005, for using the WABAG' brand for a period of 5 years, and the royalty payable is Rs.10 lakhs per annum.This agreement

VA TECH WABAG LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal is allowed for statistical purposes

ITA 807/CHNY/2016[2011-12]Status: DisposedITAT Chennai31 Aug 2023AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

capital in nature and reverse the findings of the A.O/TPO by observing in Para 3.5 as under: “3.5.4. Thus, there was a "brand usage agreement" between the assessee and M/s. VA Tech Wabag GmbH Austria on 07.04.2005, for using the WABAG' brand for a period of 5 years, and the royalty payable is Rs.10 lakhs per annum.This agreement