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.

2 results for “capital gains”+ Exemptionclear

Sorted by relevance

Mumbai4,057Delhi2,737Chennai1,408Bangalore1,271Kolkata1,061Ahmedabad636Jaipur398Pune338Hyderabad318Indore224Chandigarh210Raipur139Cochin136Lucknow113Surat107Nagpur84Rajkot76Visakhapatnam61Calcutta60SC56Amritsar50Patna46Cuttack38Guwahati34Karnataka34Agra25Jodhpur24Ranchi23Dehradun19Kerala12Jabalpur11Telangana10Rajasthan7Allahabad7Varanasi6Panaji6Orissa4A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati2Punjab & Haryana2Andhra Pradesh2A.K. SIKRI N.V. RAMANA1ANIL R. DAVE SHIVA KIRTI SINGH1ASHOK BHAN DALVEER BHANDARI1D.K. JAIN JAGDISH SINGH KHEHAR1K.S. RADHAKRISHNAN A.K. SIKRI1Himachal Pradesh1

Key Topics

Section 153A3

PR. COMMISSIONER OF INCOME TAX vs. M/S BRAHMAPUTRA CRACKER AND POLYMER LIMITED....b

ITA/16/2022HC Gauhati11 Apr 2023

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA

Section 260A

capital gains and cannot be clubbed to revenue receipts. Thus, the respondent assessee rightly claimed this amount as exempted income

THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. ROHIT KARAN JAIN

ITA/5/2023HC Gauhati12 Mar 2025

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

Section 131Section 132Section 132(4)Section 139(1)
Section 153A

capital gain and claimed the exemption accordingly. Admittedly there was no regular assessment made on the Appellant for the above