BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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”+ Section 10(20)clear

Sorted by relevance

Mumbai4,707Delhi3,738Bangalore1,656Chennai1,238Kolkata974Ahmedabad614Jaipur538Hyderabad494Karnataka307Pune271Chandigarh254Indore223Surat135Raipur133Cochin129Nagpur117Rajkot98Lucknow77Visakhapatnam76SC76Calcutta69Amritsar67Telangana66Cuttack53Panaji45Guwahati38Patna29Jodhpur22Dehradun20Agra18Kerala17Jabalpur10Ranchi9Allahabad7Rajasthan6Varanasi6Punjab & Haryana4Orissa3Andhra Pradesh2A.K. SIKRI ROHINTON FALI NARIMAN2Gauhati2A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1K.S. RADHAKRISHNAN A.K. SIKRI1D.K. JAIN JAGDISH SINGH KHEHAR1ANIL R. DAVE SHIVA KIRTI SINGH1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 153A3

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

10,000 Karan Jain 17, 20,000 Total: 14,21,00,000 Shri Karan Rohit Jain also accepted the disclosure of Rs.4,40,50,000/- is Page No.# 4/22 his hand in his sworn statement u/s 131 of the Act on 09/09/2016. 13. However on perusal of the Return of Income for the period under consideration, it is seen that

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

ITA/16/2022HC Gauhati
11 Apr 2023

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

Section 260A

gains". Similarly, if a company purchases rented house and gets rent, such rent will be assessable to tax under Section 22 as income from house property. Likewise, the company may have income from other sources. The company may also, as in that case, keep the surplus funds in short-term deposits in order to earn interest. Such interest will