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9 results for “capital gains”+ Section 201clear

Sorted by relevance

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Key Topics

Section 80I64Section 143(3)9Section 2518Deduction8Disallowance8Section 92B5Section 2634Section 92C3

M/S. BHARTIA-SMSIL(JV),GUWAHATI vs. INCOME TAX OFFICER, WARD-3(1), GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 117/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jun 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.117/Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri M.K. Dal, Addl. CIT, Sr. Dr
Section 143(3)Section 263Section 3Section 92BSection 92C

201, Royal Arcade, Dr. B. Baruah Road, Ulubari, Guwahati, Assam – 781007. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAB 7132 J (Assessee) .. (Revenue) Assesseeby : Shri Sanjay Modi, FCA Respondent by :Shri M.K. Dal, Addl. CIT, Sr. Dr सुनवाईक"तार"ख/ Date of Hearing : 08/06/2020 घोषणाक"तार"ख/Date of Pronouncement : 17/06/2020 आदेश / O R D E R Per Dr. A. L. Saini

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

ITA 123/GTY/2008[2006-07]Status: DisposedITAT Guwahati26 Aug 2019AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

gains as specified in Sub-section (3). In order to claim such benefit the following conditions are to be satisfied:- a) The benefit is available to an undertaking or enterprise; b) Such undertaking or enterprise begins to manufacture or produce any article of thing not being any article or thing specified in respect to the Thirteen Schedule; c) The said

OIL INDIA LTD.,,DIBRUGARH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH.

ITA 33/GTY/2018[2008-09]Status: DisposedITAT Guwahati26 Aug 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

gains as specified in Sub-section (3). In order to claim such benefit the following conditions are to be satisfied:- a) The benefit is available to an undertaking or enterprise; b) Such undertaking or enterprise begins to manufacture or produce any article of thing not being any article or thing specified in respect to the Thirteen Schedule; c) The said

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

ITA 120/GTY/2008[2003-04]Status: DisposedITAT Guwahati26 Aug 2019AY 2003-04

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

gains as specified in Sub-section (3). In order to claim such benefit the following conditions are to be satisfied:- a) The benefit is available to an undertaking or enterprise; b) Such undertaking or enterprise begins to manufacture or produce any article of thing not being any article or thing specified in respect to the Thirteen Schedule; c) The said

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

ITA 122/GTY/2008[2005-06]Status: DisposedITAT Guwahati26 Aug 2019AY 2005-06

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

gains as specified in Sub-section (3). In order to claim such benefit the following conditions are to be satisfied:- a) The benefit is available to an undertaking or enterprise; b) Such undertaking or enterprise begins to manufacture or produce any article of thing not being any article or thing specified in respect to the Thirteen Schedule; c) The said

OIL INDIA LTD.,DIBRUGARH vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

ITA 87/GTY/2010[2007-08]Status: DisposedITAT Guwahati26 Aug 2019AY 2007-08

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

gains as specified in Sub-section (3). In order to claim such benefit the following conditions are to be satisfied:- a) The benefit is available to an undertaking or enterprise; b) Such undertaking or enterprise begins to manufacture or produce any article of thing not being any article or thing specified in respect to the Thirteen Schedule; c) The said

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

ITA 325/GTY/2013[2009-10]Status: DisposedITAT Guwahati26 Aug 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

gains as specified in Sub-section (3). In order to claim such benefit the following conditions are to be satisfied:- a) The benefit is available to an undertaking or enterprise; b) Such undertaking or enterprise begins to manufacture or produce any article of thing not being any article or thing specified in respect to the Thirteen Schedule; c) The said

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2, DIBRUGARH

ITA 9/GTY/2014[2010-11]Status: DisposedITAT Guwahati26 Aug 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

gains as specified in Sub-section (3). In order to claim such benefit the following conditions are to be satisfied:- a) The benefit is available to an undertaking or enterprise; b) Such undertaking or enterprise begins to manufacture or produce any article of thing not being any article or thing specified in respect to the Thirteen Schedule; c) The said

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

ITA 121/GTY/2008[2004-05]Status: DisposedITAT Guwahati26 Aug 2019AY 2004-05

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

gains as specified in Sub-section (3). In order to claim such benefit the following conditions are to be satisfied:- a) The benefit is available to an undertaking or enterprise; b) Such undertaking or enterprise begins to manufacture or produce any article of thing not being any article or thing specified in respect to the Thirteen Schedule; c) The said