BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

35 results for “capital gains”+ Section 10(23)clear

Sorted by relevance

Mumbai3,455Delhi2,897Bangalore1,359Chennai967Kolkata627Ahmedabad552Jaipur460Hyderabad399Pune230Chandigarh227Indore163Raipur110Cochin93Surat79Nagpur78Lucknow74Rajkot70SC68Visakhapatnam61Amritsar57Karnataka36Guwahati35Panaji32Calcutta32Cuttack30Patna24Dehradun21Jodhpur18Agra11Kerala11Jabalpur10Telangana10Allahabad7Varanasi6Rajasthan6Ranchi4Orissa2Gauhati2Andhra Pradesh2Punjab & Haryana2A.K. SIKRI ROHINTON FALI NARIMAN2ASHOK BHAN DALVEER BHANDARI1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1K.S. RADHAKRISHNAN A.K. SIKRI1D.K. JAIN JAGDISH SINGH KHEHAR1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 153A45Section 153D25Addition to Income19Section 25017Section 14814Section 143(3)14Section 13210Disallowance9Section 1477

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

Showing 1–20 of 35 · Page 1 of 2

Section 686
Long Term Capital Gains6
Depreciation5

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

10(38) on sale of the shares of TFCIL. In other words, he did not doubt. Similarly same claim has been accepted in the case of Shri Bajranglal Bamalwa in a scrutiny assessment for A.Y. 2010-11. The assessee has earned long-term capital gain on sale of shares amounting to Rs.1.41 crores. 21. In the case of Shri Hans

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

10. Hon'ble Gujrat High Court has also considered the decision of Hon'ble Delhi High Court in the case of CIT Vs. Kabul Chawla (supra). Hon'ble Gujarat High Court framed the following question of law in the case of Pr.CIT Vs. Saumya Construction (supra): Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited "[A] Whether

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: HeardITAT Guwahati05 Apr 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

10. Hon'ble Gujrat High Court has also considered the decision of Hon'ble Delhi High Court in the case of CIT Vs. Kabul Chawla (supra). Hon'ble Gujarat High Court framed the following question of law in the case of Pr.CIT Vs. Saumya Construction (supra): Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited "[A] Whether

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

10. Hon'ble Gujrat High Court has also considered the decision of Hon'ble Delhi High Court in the case of CIT Vs. Kabul Chawla (supra). Hon'ble Gujarat High Court framed the following question of law in the case of Pr.CIT Vs. Saumya Construction (supra): Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited "[A] Whether

INCOME TAX OFFICER, WARD-2, SHILLONG vs. SATINDER SINGH DHARIWAL, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 17/GTY/2021[2016-17]Status: DisposedITAT Guwahati06 Oct 2023AY 2016-17

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2016-17

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 133(6)Section 147Section 148Section 69A

23 of 2019 dated 06.09.2019 issued by Central Board of Direct Taxes (CBDT). 5. Brief facts of the case are that assessee filed his return of income on 26.07.2017, reporting total income of Rs.3,29,070/- . In the return filed by the assessee, following incomes were reported as noted by the Ld. AO in his assessment order: Salary/Pension