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4 results for “capital gains”+ Section 150clear

Sorted by relevance

Mumbai417Delhi274Jaipur123Ahmedabad106Bangalore90Chennai86Hyderabad70Cochin67Nagpur45Chandigarh36Indore35Raipur33Pune29Surat25Kolkata22Lucknow19SC17Cuttack14Amritsar12Rajkot10Guwahati10Visakhapatnam8Dehradun4Patna4Allahabad3Jodhpur2Ranchi1

Key Topics

Section 808Section 80I6Section 143(3)5Section 54F3Deduction3Section 1472Section 144C2Section 92C2Section 92B2Capital Gains

LAT SMT. SAROJ BANSAL,DEHRADUN vs. ITO, WARD-2(3), DEHRADUN

In the result, the appeal is allowed for statistical purposes

ITA 3941/DEL/2018[2013-14]Status: DisposedITAT Dehradun23 Jun 2023AY 2013-14
Section 147Section 54F

150 Gain on Sale of immovable properties was shown as Income from Capital Gain in the return of income filed on 29.03.2013. Copy of Computation of income and acknowledgement of return filed are placed on record. 6. We find that the contention of the assessee is that she has been showing the property purchased as fixed assets in her statement

SUNIL SRIVASTAVA,HALDWANI vs. THE INCOME TAX OFFICER, WARD-2(1)(3), HALDWANI

In the result, the appeal of the assessee is allowed

ITA 10/DDN/2021[2016-17]Status: DisposedITAT Dehradun15 Sept 2023AY 2016-17

Bench: Him From Time To Time

2
Transfer Pricing2
Comparables/TP2
Section 10(38)Section 143(3)Section 206CSection 44A

capital gain of Rs 12,61,857/-, which has been claimed as exempt u/s 10(38) of the Act. The assessee also furnished the ledger account of the assessee as appearing in the books of M/s Sushil Financial Services P Ltd, Mumbai for trading of shares and commodities, which was accepted by the ld. AO. 4. Further as per Form

KARAM SAFETY PRIVATE LIMITED,SITARGANJ vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

ITA 24/DDN/2022[2018-19]Status: DisposedITAT Dehradun23 May 2023AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C

150/-. 13. Thus, the AO / National Faceless Assessment Centre (“NFAC”) while issuing the final assessment order, has completely erred in law by issuing the assessment order in the name of the non-existent partnership firm. 14. The other facts pertaining to intimation of the conversion of the assessee from partnership firm to private limited company to the revenue

KARAM SAFETY PRIVATE LIMITED,UDHAM SINGH NAGAR vs. THE INCOME TAX OFFICER, WARD-2(3)(5), UDHAM SINGH NAGAR

In the result, both the appeals of the assessee are allowed and that of the Stay Applications are dismissed

ITA 3/DDN/2022[2017-18]Status: DisposedITAT Dehradun23 May 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Pramod Verma, CIT DR
Section 143(3)Section 144CSection 80Section 80ISection 92BSection 92C

150/-. 13. Thus, the AO / National Faceless Assessment Centre (“NFAC”) while issuing the final assessment order, has completely erred in law by issuing the assessment order in the name of the non-existent partnership firm. 14. The other facts pertaining to intimation of the conversion of the assessee from partnership firm to private limited company to the revenue