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397 results for “capital gains”+ Section 5(2)clear

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Key Topics

Section 14A115Section 143(3)64Section 54F49Section 80P40Disallowance35Deduction35Section 25030Addition to Income26Section 14721Section 153A

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)

capital gain is to be assessed on the profit received by the assessee on the sale of the industrial undertaking. 5. Slump sale is defined under Section 2

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

Showing 1–20 of 397 · Page 1 of 20

...
21
Section 10B20
Capital Gains19

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)

capital gain is to be assessed on the profit received by the assessee on the sale of the industrial undertaking. 5. Slump sale is defined under Section 2

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

In the result, the appeals of the assessesin ITA no

ITA 32/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

In the result, the appeals of the assessesin ITA no

ITA 27/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

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

ITA 307/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head

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

2(47) of the Act. Hence, it was submitted that consideration if any, received or receivable in lieu of relinquishment of a capital asset or extinguishment of any right therein would constitute capital receipt only and not revenue receipt. It was submitted that the profits and gains arising from the transfer was, therefore, required to be computed under the head