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143 results for “capital gains”+ Section 139(1)clear

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Key Topics

Section 25091Addition to Income32Section 139(1)20Section 14816Section 143(3)12Capital Gains12Section 153A9Section 139(4)8Section 2(24)(vi)8Section 48

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

capital gains, and it claims to carry forwards and set off such loss under Section 72(1), 73(2), 74(1), 74(3) or 74A(3), it is required to file its return of income within the prescribed time u/s 139

Showing 1–20 of 143 · Page 1 of 8

...
8
Exemption7
Deduction6

ACEELERATED FREEZE DRYING CO.LTD,ALAPPUZHA vs. DCIT, ALAPPUZHA

In the result, the appeal of the Revenue is allowed and the appeal of the

ITA 1286/COCH/2005[2002-03]Status: DisposedITAT Cochin28 Jun 2019AY 2002-03

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

Section 143(3)Section 2Section 2(14)Section 42Section 50BSection 50B(1)

139/-: This amount represents the loss on restatement of the loan utilized to purchase the assets situated at the Taloja factory. We have been consistently following the accounting policy of charging the loss or gain on I.T.A. Nos. 714/Coch/2008 & 1286/Coch/2005 account of the restatement of the foreign currency loans, to the fixed .assets that have been purchased with the loan

DCIT, ALAPPUZHA vs. M/S ACEELERATED FREEZE DRYING CO, LTD, ALAPPUZHA

In the result, the appeal of the Revenue is allowed and the appeal of the

ITA 714/COCH/2008[2002-03]Status: DisposedITAT Cochin28 Jun 2019AY 2002-03

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

Section 143(3)Section 2Section 2(14)Section 42Section 50BSection 50B(1)

139/-: This amount represents the loss on restatement of the loan utilized to purchase the assets situated at the Taloja factory. We have been consistently following the accounting policy of charging the loss or gain on I.T.A. Nos. 714/Coch/2008 & 1286/Coch/2005 account of the restatement of the foreign currency loans, to the fixed .assets that have been purchased with the loan

ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR

In the result, the appeal by the assessee is allowed

ITA 610/COCH/2022[2014-2015]Status: DisposedITAT Cochin19 Dec 2022AY 2014-2015

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri V Ramnath, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(3)Section 54Section 54F

1) shall be deemed to be income chargeable under the head "Capital gains" relating to Page 7 of 10 long-term capital assets of the previous year in which such new asset is transferred. (4) The amount of the net consideration which is not appropriated by the assessee towards the purchase of the new asset made within one year before

MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

ITA 68/COCH/2018[2014-15]Status: DisposedITAT Cochin09 Nov 2018AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

Section 194ASection 40Section 44A

Capital gains. F. - Income from other sources. ' " D.—Profits and gains of business or profession Profits and gains of business or profession. 28. The following income shall be chargeable to income-tax under the head "Profits and gains of business or profession",- (i) the profits and gains of any business or profession which was carried on by the assessee

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

In the result, the appeals of the assessesin ITA no

ITA 33/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

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

ITA 310/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Sept 2019AY 2010-11

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

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

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

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

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

In the result, the appeals of the assessesin ITA no

ITA 29/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption

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

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

1. The CIT(A) erred in making an addition of Rs.27,84,000/- to the income of the Trust which was assessed on a protective basis in the hands of the trust and on a substantive basis in the hands of the trustees. 2. The CIT(A) was wrong in upholding the denial of exemption