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 4clear

Sorted by relevance

Mumbai8,385Delhi6,252Chennai2,571Bangalore2,556Kolkata1,950Ahmedabad1,151Jaipur822Hyderabad770Pune682Surat530Karnataka508Indore438Chandigarh364Cochin246Nagpur224Rajkot204Raipur190Visakhapatnam173Lucknow157Calcutta120Telangana106Amritsar105SC102Cuttack97Patna94Dehradun81Agra77Panaji74Guwahati61Jodhpur57Ranchi56Jabalpur45Allahabad24Kerala22Varanasi16Rajasthan11Orissa9Punjab & Haryana9A.K. SIKRI ROHINTON FALI NARIMAN2Himachal Pradesh2Gauhati2Andhra Pradesh2ANIL R. DAVE SHIVA KIRTI SINGH1ASHOK BHAN DALVEER BHANDARI1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1K.S. RADHAKRISHNAN A.K. SIKRI1D.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

4) on 02.06.2016, he has admitted the fact of routing the unaccounted income of the family by way of pre-arranged long term capital gain in the regular books of the account of the assessee. The same had also been accepted by Shri Rohit Jain, Chairman of the CMJ Group. Further unaccounted income of Rs.4,23,30,000/- had also

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

4,690 Debt 2,961 Equity 1,269 Total 8,920 8. It was contended that the assessee received capital subsidy from the MoCF for setting up the Project. The MoCF specifically prescribed the purposes Page No.# 6/14 and the manner in which the subsidy was to be utilized and the assessee was under an obligation to utilize the capital