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.

62 results for “capital gains”+ Section 35(2)(ab)clear

Sorted by relevance

Delhi184Mumbai176Jaipur94Chennai90Bangalore83Raipur64Cochin62Hyderabad40Chandigarh37Ahmedabad32Nagpur25Indore17Kolkata15Pune14Amritsar11Visakhapatnam9Lucknow9Rajkot5Ranchi4Agra3Patna3Cuttack2Jabalpur1Surat1Jodhpur1

Key Topics

Section 250114Section 143(3)10Section 1325Section 153A5Section 153C5

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

In the result, all the appeals filed by the assessee are dismissed

ITA 208/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

ab) in relation to a capital asset, being equity share or share allotted to a shareholder of a recognised stock exchange in India under a scheme for demutilisation or corporatisation approved by the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), shall be the cost

Showing 1–20 of 62 · Page 1 of 4

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

In the result, all the appeals filed by the assessee are dismissed

ITA 209/COCH/2019[2010-11]Status: DisposedITAT Cochin22 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

ab) in relation to a capital asset, being equity share or share allotted to a shareholder of a recognised stock exchange in India under a scheme for demutilisation or corporatisation approved by the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), shall be the cost

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

In the result, all the appeals filed by the assessee are dismissed

ITA 212/COCH/2019[2010-11]Status: DisposedITAT Cochin22 May 2025AY 2010-11

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

ab) in relation to a capital asset, being equity share or share allotted to a shareholder of a recognised stock exchange in India under a scheme for demutilisation or corporatisation approved by the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), shall be the cost

MRS.REENA JOSE,PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE,, KOTTAYAM

In the result, all the appeals filed by the assessee are dismissed

ITA 207/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

ab) in relation to a capital asset, being equity share or share allotted to a shareholder of a recognised stock exchange in India under a scheme for demutilisation or corporatisation approved by the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), shall be the cost

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

In the result, all the appeals filed by the assessee are dismissed

ITA 211/COCH/2019[2009-10]Status: DisposedITAT Cochin22 May 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Sri.Anil D.Nair, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR
Section 132Section 143(3)Section 153ASection 153C

ab) in relation to a capital asset, being equity share or share allotted to a shareholder of a recognised stock exchange in India under a scheme for demutilisation or corporatisation approved by the Securities and Exchange Board of India established under section 3 of the Securities and Exchange Board of India Act, 1992 (15 of 1992), shall be the cost

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT, CENTRAL CIRLCE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 506/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

RUCHIT PARIMAL ASHAR,SANALA ROAD, MORBI vs. ACIT CENTRAL CIRCLE-1, CALICUT

In the result, appeal of the assessee is hereby dismissed

ITA 505/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 439/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

ABC BUILDWARES(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1`, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 455/COCH/2024[2018-2019]Status: DisposedITAT Cochin20 Dec 2024AY 2018-2019

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

ABC BUILDWARES INDIA(P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 454/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

ABC BUILDWAERS INDIA (P) LIMITED,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 456/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 457/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

ABC SALES CORPORATION,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 458/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 497/COCH/2024[2017-2018]Status: DisposedITAT Cochin20 Dec 2024AY 2017-2018

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 504/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT(CENTRAL CIRCLE-1), KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 501/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 500/COCH/2024[2020-2021]Status: DisposedITAT Cochin20 Dec 2024AY 2020-2021

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

BATHX BATHWARE INDIA PRIVATE LIMITED,KOCHIN vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 436/COCH/2024[2014-2015]Status: DisposedITAT Cochin20 Dec 2024AY 2014-2015

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

K.ABDUL VAHEED,TALIPARAMBA vs. ACIT CENTRAL CIRCLE-1, , KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 502/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor

KAKKOTTAKATH NADUVILAPURAYIL JUNAID,KANNUR vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed

ITA 499/COCH/2024[2019-2020]Status: DisposedITAT Cochin20 Dec 2024AY 2019-2020

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

35 Keeran Muhammed Basheer -do- 2019-20 510/COCH/2024 36 Keeran Muhammed Basheer -do- 2020-21 511/COCH/2024 ACIT, Central 37 Abdul Gafoor 2013-14 Circle, 512/COCH/2024 Kozhikode 38 Abdul Gafoor -do- 2015-16 513/COCH/2024 39 Abdul Gafoor -do- 2016-17 514/COCH/2024 40 Abdul Gafoor -do- 2017-18 515/COCH/2024 41 Abdul Gafoor -do- 2018-19 516/COCH/2024 42 Abdul Gafoor