Search: capital gains | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

3 results for “capital gains”+ Section 115Vclear

Sorted by relevance

Mumbai29 Hyderabad3 Delhi2 Visakhapatnam2 SC1

Key Topics

Section 115V12 Section 5012 Section 143(3)6 Section 1486 Section 115J3 Section 23 Section 1473 Section 143(2)3 Capital Gains3 Depreciation3 Reopening of Assessment3

OCEAN SPARKLE LTD., HYD,HYDERABAD vs. DCIT, CIRCLE-16(3), HYDERABAD, HYDERABAD

In the result, both the appeals for AY 2011-12 and 2012-

ITA 439/HYD/2016[2011-12]Status: DisposedITAT Hyderabad08 Jun 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri T.S. AjaiFor Respondent: Smt. U. Minichandran

Section 115Section 115JSection 115VSection 143(2)Section 143(3)Section 147Section 148Section 2Section 45Section 50

115V-I have exhaustive meaning of relevant shipping income of tonnage tax from core activities and incidental activities, and hence other income shall not constitute exempted tonnage income. As per section 115VN "any profit arising from transfer of capital asset shall be computed in accordance with provision of section 45 to 51 with a specific provision that WDV of block

OCEAN SPARKLE LTD., HYD,HYDERABAD vs. DCIT, CIRCLE-16(3), HYDERABAD, HYDERABAD

In the result, both the appeals for AY 2011-12 and 2012-

ITA 440/HYD/2016[2012-13]Status: DisposedITAT Hyderabad08 Jun 2018AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri T.S. AjaiFor Respondent: Smt. U. Minichandran

Section 115Section 115JSection 115VSection 143(2)Section 143(3)Section 147Section 148Section 2Section 45Section 50

115V-I have exhaustive meaning of relevant shipping income of tonnage tax from core activities and incidental activities, and hence other income shall not constitute exempted tonnage income. As per section 115VN "any profit arising from transfer of capital asset shall be computed in accordance with provision of section 45 to 51 with a specific provision that WDV of block

OCEAN SPARKLE LTD., HYD,HYDERABAD vs. DCIT, CIRCLE-16(3), HYDERABAD, HYDERABAD

In the result, both the appeals for AY 2011-12 and 2012-

ITA 438/HYD/2016[2008-09]Status: DisposedITAT Hyderabad08 Jun 2018AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri T.S. AjaiFor Respondent: Smt. U. Minichandran

Section 115Section 115JSection 115VSection 143(2)Section 143(3)Section 147Section 148Section 2Section 45Section 50

115V-I have exhaustive meaning of relevant shipping income of tonnage tax from core activities and incidental activities, and hence other income shall not constitute exempted tonnage income. As per section 115VN "any profit arising from transfer of capital asset shall be computed in accordance with provision of section 45 to 51 with a specific provision that WDV of block