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.

82 results for “capital gains”+ Section 2(15)clear

Sorted by relevance

Mumbai5,648Delhi4,445Bangalore1,933Chennai1,546Kolkata1,234Ahmedabad1,167Jaipur902Hyderabad807Pune648Surat521Chandigarh483Indore401Karnataka367Cochin261Visakhapatnam241Raipur222Rajkot187Nagpur186Cuttack144Amritsar116Agra111Lucknow108SC87Guwahati82Calcutta79Telangana77Panaji61Dehradun53Jodhpur42Ranchi39Patna39Jabalpur25Allahabad24Kerala17Varanasi12Rajasthan10Orissa7Punjab & Haryana4A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2Gauhati2A.K. SIKRI N.V. RAMANA1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE SHIVA KIRTI SINGH1K.S. RADHAKRISHNAN A.K. SIKRI1MADAN B. LOKUR S.A. BOBDE1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 80I78Section 153A50Addition to Income47Section 143(3)44Disallowance32Section 25026Deduction26Section 153D25Section 26324

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

Showing 1–20 of 82 · Page 1 of 5

Section 8023
Section 6822
Exemption9

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 51/GTY/2020[2015-16]Status: DisposedITAT Guwahati23 Dec 2022AY 2015-16

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

Section 143(3)Section 250Section 68

section 68 of the Act. 13. That the authorities below erred in refusing to grant the beneficial treatment provided under the Act of the Capital gains earned by the assessee from the transfer of shares in M/s. Pine Animations Limited of Rs. 58.96.530/-. Page 3 of 15 I.T.A. Nos.: 49 & 51/Gty/2020 Assessment Year: 2015-16 Inderchand Sand & Saroj Devi Sand

INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 49/GTY/2020[2015-16]Status: DisposedITAT Guwahati23 Dec 2022AY 2015-16

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

Section 143(3)Section 250Section 68

section 68 of the Act. 13. That the authorities below erred in refusing to grant the beneficial treatment provided under the Act of the Capital gains earned by the assessee from the transfer of shares in M/s. Pine Animations Limited of Rs. 58.96.530/-. Page 3 of 15 I.T.A. Nos.: 49 & 51/Gty/2020 Assessment Year: 2015-16 Inderchand Sand & Saroj Devi Sand

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

gains from certain industrial undertakings other than infrastructure development undertakings in computing the total income of an assessee an amount equal to such percentage and for such number of assessment years as specified in the section. A perusal of legislative history of section 80IB(9) of the Act shows that the Finance Act,1999 restructured old section 80IA into

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

gains from certain industrial undertakings other than infrastructure development undertakings in computing the total income of an assessee an amount equal to such percentage and for such number of assessment years as specified in the section. A perusal of legislative history of section 80IB(9) of the Act shows that the Finance Act,1999 restructured old section 80IA into