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32 results for “capital gains”+ Section 10(26)clear

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Key Topics

Section 153A45Section 153D25Addition to Income15Section 13210Section 2509Disallowance9Section 143(3)8Section 687Section 143(2)6

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

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

Showing 1–20 of 32 · Page 1 of 2

Section 44A5
Depreciation5
Long Term Capital Gains5

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. 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

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. 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

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. 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. 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. 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. 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

MANTO TINGKHAHAM,NAMSANGMUKH vs. OFFICE OF THE ITO, DIGBOI

Appeal is allowed for statistical purposes

ITA 161/GTY/2025[2019-20]Status: DisposedITAT Guwahati28 Oct 2025AY 2019-20

Bench: the Commissioner of Income Tax (Appeals) was disposed of by order dated 21/03/2025 passed by the Commissioner of Income Tax (Appeals) Vide DIN & Order No :ITBA/NFAC/S/250/2024-25/1074803037(1).

Section 10(26)Section 250Section 69A

section 10(26) of the Act is determined by the geographical location of income accrual and tribal status in specific States. The appellant has failed to substantiate that except for salary and long-term capital gains

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

26,96,302/- out of which assessee has shown an amount of Rs.13,42,97,642/- as capital brought in. In this respect, assessee has furnished a list of assets in the form of debtors/deposit/advance. Ld. AO called for proof regarding the advancement of such funds, source thereof and whether the funds so invested/advanced/deposited have been offered

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