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2 results for “capital gains”+ Section 276clear

Sorted by relevance

Delhi199Mumbai151Jaipur56Ahmedabad51Bangalore50Chennai42Kolkata23Rajkot12Nagpur11SC10Amritsar9Indore9Chandigarh8Hyderabad6Visakhapatnam5Guwahati5Pune4Surat4Lucknow2Cochin2Patna1K.S. RADHAKRISHNAN A.K. SIKRI1Dehradun1ASHOK BHAN DALVEER BHANDARI1MADAN B. LOKUR S.A. BOBDE1Jodhpur1

Key Topics

Section 80H5Section 271(1)(c)2Section 80I2Section 1472Section 242Section 80C2Deduction2Addition to Income2

VISWANATHAN KRISHNAKUMAR,ALUVA vs. INCOME TAX OFFICER, ALUVA

In the result, the appeal of the assessee bearing ITA No

ITA 606/COCH/2025[2015-16]Status: DisposedITAT Cochin24 Nov 2025AY 2015-16

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee. Being aggrieved, the assessee has filed the appeal before the Tribunal.

For Appellant: Shri Anil Kumar P J, AdvFor Respondent: Smt. Leena Lal. Snr AR
Section 147Section 148Section 24Section 250Section 54FSection 80C

276/- 3. Disallowance of business promotion expenses Rs.2,25,123/- 4. Disallowance of 33% of vehicle expenses and Depreciation on vehicle Rs. 7,32,411/- 5. Short Term Capital gains Rs.16,88,000/- The aggrieved assessee filed an appeal before the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee. Being aggrieved, the assessee

SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 141/COCH/2021[2000-2001]Status: DisposedITAT Cochin17 Jan 2024AY 2000-2001

Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(1)Section 148(1)Section 271(1)(c)Section 274Section 80Section 801A(9)Section 80HSection 80I

276/-. The lower prices of Rs. 142 to Rs 199 per kg. was attributed to sales of SPS, LMP,W.450 and such other similar far inferior grades included in transfers for exports. A similar situation has occurred in Andhra Pradesh comprising sales of lower grades. Overall cost of production cannot be a criterion for determining the transfer price for sales