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 “house property”+ Business Incomeclear

Sorted by relevance

Mumbai4,663Delhi3,504Bangalore1,366Chennai1,139Kolkata758Hyderabad552Jaipur549Karnataka473Ahmedabad439Pune347Chandigarh279Indore180Cochin169Telangana167Surat135Rajkot116Raipur106Visakhapatnam98Nagpur93Lucknow88Calcutta69Amritsar68SC64Cuttack63Patna49Agra47Jodhpur40Guwahati33Dehradun23Varanasi23Kerala17Rajasthan16Allahabad15Panaji13Jabalpur10Ranchi7Orissa5Andhra Pradesh2Gauhati2Punjab & Haryana2H.L. DATTU S.A. BOBDE1J&K1D.K. JAIN JAGDISH SINGH KHEHAR1ANIL R. DAVE L. NAGESWARA RAO1A.K. SIKRI ROHINTON FALI NARIMAN1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Section 683Section 260A2

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

business, invests surplus funds in its hands for purchase of land or house property and later sells it at profit, the gain made by the company will be assessable under the head "capital gains". Similarly, if a company purchases rented house and gets rent, such rent will be assessable to tax under Section 22 as income

THE COMMISSIONER OF INCOME TAX AND ANR. vs. M/S GOLDSTONE CEMENTS LTD.

ITA/8/2022HC Gauhati16 Dec 2024

Bench: HONOURABLE MR. JUSTICE LANUSUNGKUM JAMIR,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

For Respondent: Dr. A. Saraf, Senior Advocate
Section 132
Section 153A
Section 260A
Section 68

house property where the plaintiff resides, is not sufficient for their own use and occupation. There is also no evidence to the effect that suitable alternative accommodation is not available to the plaintiff for meeting the requirement. I am, therefore, of the view that the finding recorded by the appellate court on the issue of personal necessity cannot be sustained