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6 results for “capital gains”+ Deemed Dividendclear

Sorted by relevance

Mumbai686Delhi249Chennai116Bangalore100Ahmedabad97Chandigarh76Cochin64Kolkata60Raipur51Jaipur46Pune31Lucknow30Hyderabad29Nagpur15Indore8Rajkot7Guwahati6Surat6Varanasi5Dehradun4Visakhapatnam3Cuttack3Jabalpur1Amritsar1Agra1

Key Topics

Section 143(3)6Disallowance6Addition to Income6Section 2505Section 44A5Depreciation5

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. SHRI PANNALAL BHANSALI, GUWAHATI

In the result, appeal of the revenue as well as the Cross

ITA 428/GTY/2019[2016-17]Status: DisposedITAT Guwahati31 Aug 2023AY 2016-17

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2016-17

For Respondent: Shri P. S. Thuingaleng, ACIT
Section 10(38)Section 143(2)Section 143(3)Section 68

deemed dividend u/s. 2(22)(e) of the Act arose in this respect? 8.2. Ld. CIT(A) has not conducted any enquiry himself or caused to conduct an enquiry for examination of these transactions which have been claimed to be executed in the preceding years so as to ascertain whether these have been adequately subjected to taxation under the relevant

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

dividend income at Rs. 3,05,471/-. 45. Being aggrieved by the above order of ld. AO, the assessee filed appeal before ld. CIT(A). Ld. CIT(A), relying upon the decision of the decisions of the Hon’ble Delhi High Court in the case of Joint Investment Private Limited [CIT 372 ITR 694], the Hon’ble Delhi High Court

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

dividend income at Rs. 3,05,471/-. 45. Being aggrieved by the above order of ld. AO, the assessee filed appeal before ld. CIT(A). Ld. CIT(A), relying upon the decision of the decisions of the Hon’ble Delhi High Court in the case of Joint Investment Private Limited [CIT 372 ITR 694], the Hon’ble Delhi High Court

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

dividend income at Rs. 3,05,471/-. 45. Being aggrieved by the above order of ld. AO, the assessee filed appeal before ld. CIT(A). Ld. CIT(A), relying upon the decision of the decisions of the Hon’ble Delhi High Court in the case of Joint Investment Private Limited [CIT 372 ITR 694], the Hon’ble Delhi High Court

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

dividend income at Rs. 3,05,471/-. 45. Being aggrieved by the above order of ld. AO, the assessee filed appeal before ld. CIT(A). Ld. CIT(A), relying upon the decision of the decisions of the Hon’ble Delhi High Court in the case of Joint Investment Private Limited [CIT 372 ITR 694], the Hon’ble Delhi High Court

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

dividend income at Rs. 3,05,471/-. 45. Being aggrieved by the above order of ld. AO, the assessee filed appeal before ld. CIT(A). Ld. CIT(A), relying upon the decision of the decisions of the Hon’ble Delhi High Court in the case of Joint Investment Private Limited [CIT 372 ITR 694], the Hon’ble Delhi High Court