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 23clear

Sorted by relevance

Mumbai4,192Delhi3,290Bangalore1,517Chennai1,123Ahmedabad881Kolkata825Jaipur713Hyderabad580Pune442Chandigarh394Surat362Indore301Karnataka292Cochin185Visakhapatnam178Raipur175Rajkot125Nagpur108Agra98Cuttack90Lucknow89Amritsar84SC71Calcutta67Guwahati64Telangana56Panaji43Patna33Jabalpur30Jodhpur30Dehradun28Ranchi25Allahabad15Varanasi13Kerala11Rajasthan9Gauhati2A.K. SIKRI ROHINTON FALI NARIMAN2Orissa2Punjab & Haryana2Andhra Pradesh2A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE SHIVA KIRTI SINGH1K.S. RADHAKRISHNAN A.K. SIKRI1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

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

23,30,000/- as disclosed by Shri Rohit Jain on account of so called Long term capital gain is added to Total income of the assessee within the meaning of section

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

Section 10(5) of the Indian Income-tax Act, 1922 and whether the assessee will be entitled to depreciation allowances and development rebate with reference to such interest also. The Court held that the accepted accountancy rule for determining cost off fixed assets is to include all expenditure necessary to bring such assets into existence and to put them