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.

116 results for “capital gains”+ Carry Forward of Lossesclear

Sorted by relevance

Mumbai3,512Delhi1,216Kolkata785Ahmedabad641Bangalore494Chennai442Jaipur303Pune246Chandigarh219Hyderabad190Raipur124Cochin116Nagpur100Surat96Indore93Karnataka88Rajkot86Cuttack73Visakhapatnam67Lucknow57Guwahati54Amritsar52Calcutta43SC27Ranchi22Telangana14Jodhpur13Panaji13Jabalpur11Agra10Kerala8Patna7Varanasi7Allahabad6Dehradun6Rajasthan2Orissa2Himachal Pradesh1D.K. JAIN JAGDISH SINGH KHEHAR1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1Punjab & Haryana1

Key Topics

Section 25095Addition to Income34Section 26324Section 143(3)16Section 14A14Section 37(1)12Deduction10Capital Gains10Section 115B8Section 2(24)(vi)

DCIT, TRIVANDRUM vs. BRAHMOS AEROSPACE( THIRUVANANTHAPURAM) LTD, TRIVANDRUM

In the result, the appeal filedby

ITA 742/COCH/2019[2002-03]Status: HeardITAT Cochin23 Feb 2022AY 2002-03

Bench: Shri George Mathan, Jm & Shri Ramit Kochar, Am Deputy Commissioner Brahmos Aerospace Of Income Tax, (Thiruvananthapuram) Ltd., Circle-1(1), V. Chackai, Thiruvananthapuram Beach Post, Kerala Tiruvananthapuram, Kerala Pan – Aabck2217K Appellant Respondent

For Appellant: Smt. Jamunna Devi, Sr.DRFor Respondent: Shri Abraham Joseph Markos, Adv
Section 139(1)Section 139(3)Section 143(2)Section 143(3)Section 44ASection 80

loss under the head profit and gains of business or profession or under the head capital gains, and it claims to carry forwards

Showing 1–20 of 116 · Page 1 of 6

8
Section 488
Set Off of Losses5

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.TOMY MATHEW PARTNER OF MATHAI SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 419/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value as returned by the assessee. It is this order which is impugned by the Revenue. 4. Insofar as the remaining appeals are concerned, the relevant facts are that, in the meanwhile, dividing the total income assessed

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.E.M.PAUL, EDAKATTUKUDIYIL, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 449/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value as returned by the assessee. It is this order which is impugned by the Revenue. 4. Insofar as the remaining appeals are concerned, the relevant facts are that, in the meanwhile, dividing the total income assessed

THE ITO, WARD-2, THODUPUZHA, THODUPUZHA vs. SRI.MARTIN JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 354/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value as returned by the assessee. It is this order which is impugned by the Revenue. 4. Insofar as the remaining appeals are concerned, the relevant facts are that, in the meanwhile, dividing the total income assessed

SRI.ESSA ISMAIL SAIT,ERNAKULAM vs. THE ACIT,CIR-2(1),, ERNAKULAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 605/COCH/2005[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value as returned by the assessee. It is this order which is impugned by the Revenue. 4. Insofar as the remaining appeals are concerned, the relevant facts are that, in the meanwhile, dividing the total income assessed

THE ACIT, CIR-1(1), ERNAKULAM, ERNAKULAM vs. SRI.JOSE MATHEW, M/S.E.V.MTHAI & SONS, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 450/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value as returned by the assessee. It is this order which is impugned by the Revenue. 4. Insofar as the remaining appeals are concerned, the relevant facts are that, in the meanwhile, dividing the total income assessed

THE ACIT, CIRCLE-1(1), ERNAKULAM, ERNAKULAM vs. SRI.MATHAI XAVIER, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 451/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value as returned by the assessee. It is this order which is impugned by the Revenue. 4. Insofar as the remaining appeals are concerned, the relevant facts are that, in the meanwhile, dividing the total income assessed

THE ITO, WD-2, THODUPUZHA, THODUPUZHA vs. SRI.E.J.SONY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 355/COCH/2006[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value as returned by the assessee. It is this order which is impugned by the Revenue. 4. Insofar as the remaining appeals are concerned, the relevant facts are that, in the meanwhile, dividing the total income assessed

THEACIT, CIR-1(1),EKM, ERNAKULAM vs. SRI.E.M.JOHNY, KOTHAMANGALAM

In the result, the appeal of the assessee is partly allowed and the appeals

ITA 453/COCH/2007[1999-2000]Status: DisposedITAT Cochin17 Jan 2019AY 1999-2000

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)(vi)Section 48

carried in appeal to the Tribunal and by the impugned order, the Tribunal allowed the appeal of the assessee, accepting the sale value as returned by the assessee. It is this order which is impugned by the Revenue. 4. Insofar as the remaining appeals are concerned, the relevant facts are that, in the meanwhile, dividing the total income assessed

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 305/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

loss in the return.With regard to the denial of construction by the college authorities (Believers Church) it was evident from their Balance sheet as at 31/03/2010 that they had accounted the entire sum Rs.9.68 crores in A.Y.2010-11 and shown this amount as advance for work in progress in its I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 308/COCH/2019[2008-09]Status: DisposedITAT Cochin30 Sept 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

loss in the return.With regard to the denial of construction by the college authorities (Believers Church) it was evident from their Balance sheet as at 31/03/2010 that they had accounted the entire sum Rs.9.68 crores in A.Y.2010-11 and shown this amount as advance for work in progress in its I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 34/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

loss in the return.With regard to the denial of construction by the college authorities (Believers Church) it was evident from their Balance sheet as at 31/03/2010 that they had accounted the entire sum Rs.9.68 crores in A.Y.2010-11 and shown this amount as advance for work in progress in its I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 28/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

loss in the return.With regard to the denial of construction by the college authorities (Believers Church) it was evident from their Balance sheet as at 31/03/2010 that they had accounted the entire sum Rs.9.68 crores in A.Y.2010-11 and shown this amount as advance for work in progress in its I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 30/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

loss in the return.With regard to the denial of construction by the college authorities (Believers Church) it was evident from their Balance sheet as at 31/03/2010 that they had accounted the entire sum Rs.9.68 crores in A.Y.2010-11 and shown this amount as advance for work in progress in its I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019

THE DCIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.

In the result, the appeals of the assesses in ITA no

ITA 54/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

loss in the return.With regard to the denial of construction by the college authorities (Believers Church) it was evident from their Balance sheet as at 31/03/2010 that they had accounted the entire sum Rs.9.68 crores in A.Y.2010-11 and shown this amount as advance for work in progress in its I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019

THE DCIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

ITA 55/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

loss in the return.With regard to the denial of construction by the college authorities (Believers Church) it was evident from their Balance sheet as at 31/03/2010 that they had accounted the entire sum Rs.9.68 crores in A.Y.2010-11 and shown this amount as advance for work in progress in its I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

loss in the return.With regard to the denial of construction by the college authorities (Believers Church) it was evident from their Balance sheet as at 31/03/2010 that they had accounted the entire sum Rs.9.68 crores in A.Y.2010-11 and shown this amount as advance for work in progress in its I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

loss in the return.With regard to the denial of construction by the college authorities (Believers Church) it was evident from their Balance sheet as at 31/03/2010 that they had accounted the entire sum Rs.9.68 crores in A.Y.2010-11 and shown this amount as advance for work in progress in its I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

loss in the return.With regard to the denial of construction by the college authorities (Believers Church) it was evident from their Balance sheet as at 31/03/2010 that they had accounted the entire sum Rs.9.68 crores in A.Y.2010-11 and shown this amount as advance for work in progress in its I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 31/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

loss in the return.With regard to the denial of construction by the college authorities (Believers Church) it was evident from their Balance sheet as at 31/03/2010 that they had accounted the entire sum Rs.9.68 crores in A.Y.2010-11 and shown this amount as advance for work in progress in its I.T.A. Nos.27-35/Coch/2019, 54&55/Coch/2019, 208-213/Coch/2019, 238&239/Coch/2019, 207/Coch/2019