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52 results for “capital gains”+ Section 10(3)clear

Sorted by relevance

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Key Topics

Section 153A48Section 25030Addition to Income29Section 153D25Section 143(3)23Section 14820Section 143(1)20Section 271(1)(c)15Section 6813

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

Showing 1–20 of 52 · Page 1 of 3

Disallowance11
Long Term Capital Gains10
Capital Gains9

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

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

3) on 11.11.2014. He accepted the claim of the assessee under section 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

SMT. SANTOSH BAMALWA,DIBRUGARH vs. ACIT, CIRCLE-1, DIBRUGARH

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

ITA 348/GTY/2025[2011-12]Status: DisposedITAT Guwahati13 Mar 2026AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarsmt. Santosh Bamalwa Acit, Circle-1 C/O A.K. Varma, Ground Floor, Aayakar Bhawan, 2Nd Floor, Vs. Mahalaya Road, Dibrugarh- Milan Nagar, Dibrugarh-786003, 786001, Assam Assam (Appellant) (Respondent) Pan No. Aedpb9900P Assessee By : Shri S.K. Tulsiyan, Advocate Revenue By : Shri Santosh Kumar Karnani, Addl. Cit Date Of Hearing: 09/03/2026 Date Of Pronouncement: 13/03/2026 O R D E R

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Santosh Kumar Karnani, Addl
Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 68

capital gain as exempt under Section 10(38) of the Act. The said shares were purchased by the assessee for ₹ 3

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