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6 results for “capital gains”+ Section 10Bclear

Sorted by relevance

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Key Topics

Section 10B22Section 80G16Section 80G(5)10Section 12A(1)(ac)4Disallowance4Section 144C(5)2Section 92C(2)2Section 722Section 702Exemption

THE JT CIT, TRIVANDRUM vs. ALLIANZ CORNHILL INFORMATION SERVICES P. LTD, TRIVANDRUM

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

ITA 185/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

10B to the assessee therein. However, the subsequent order passed by the Delhi High Court, a copy of which has been made available by the learned senior counsel appearing for the assessee, shows that the High Court itself directed that when the matter is reconsidered by the Tribunal as directed in the judgment above, the Tribunal shall examine the claim

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. JTCIT, TRIVANDRUM

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

2
Limitation/Time-bar2
Transfer Pricing2
ITA 191/COCH/2015[2010-11]Status: Disposed
ITAT Cochin
20 Dec 2019
AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11

Section 10BSection 144C(5)Section 92C(2)

10B to the assessee therein. However, the subsequent order passed by the Delhi High Court, a copy of which has been made available by the learned senior counsel appearing for the assessee, shows that the High Court itself directed that when the matter is reconsidered by the Tribunal as directed in the judgment above, the Tribunal shall examine the claim

M/S. ACCEL TRANSMATIC LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, appeal filed by the assessee are partly allowed

ITA 373/COCH/2016[2008-09]Status: DisposedITAT Cochin26 May 2017AY 2008-09

Bench: S/Shri Abraham P. George, Am & George George K., Jm

Section 10BSection 70Section 72

capital gains or income from other sources, it still had to be allowed for carry forward to future years in accordance with the scheme of section 72 of the Act. 3. Per contra, Ld. DR strongly supported the orders of the lower authorities. 4. We have perused the orders and heard the rival contentions. As to the contention

M/S.ACCEL TRANSMATIC LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, appeal filed by the assessee are partly allowed

ITA 374/COCH/2016[2009-10]Status: DisposedITAT Cochin26 May 2017AY 2009-10

Bench: S/Shri Abraham P. George, Am & George George K., Jm

Section 10BSection 70Section 72

capital gains or income from other sources, it still had to be allowed for carry forward to future years in accordance with the scheme of section 72 of the Act. 3. Per contra, Ld. DR strongly supported the orders of the lower authorities. 4. We have perused the orders and heard the rival contentions. As to the contention

SANATANA DHARMA EDUCATIONAL AND CULTURAL SOCIETY,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 278/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

10B filed, the 3 ITA.Nos.278 & 279/COCH./2024 applicant has commenced its activities and applied its income for the objects of the trust during FY 2021-22. As such the applicant failed to file Form 10AB within 6 months or within the extended time up to 30/9/2022 allowed as per CBDT circular 8/2022. Hence the Form 10AB is belated.” Hence

SANATANA DHARMA VIDYASALA,ALAPPUZHA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI, KOCHI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 279/COCH/2024[2024-25]Status: DisposedITAT Cochin25 Sept 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Respondent: Shri Dr. S. Pandian, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)

10B filed, the 3 ITA.Nos.278 & 279/COCH./2024 applicant has commenced its activities and applied its income for the objects of the trust during FY 2021-22. As such the applicant failed to file Form 10AB within 6 months or within the extended time up to 30/9/2022 allowed as per CBDT circular 8/2022. Hence the Form 10AB is belated.” Hence