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231 results for “capital gains”+ Section 250(6)clear

Sorted by relevance

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Key Topics

Addition to Income76Section 143(3)55Section 50C48Section 14746Section 14841Capital Gains34Deduction27Disallowance23Section 54F22

KAVYA BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 642/HYD/2022[2020-21]Status: DisposedITAT Hyderabad27 Jun 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

6 and 7 of the assessee's appeal is addition towards short-term capital gain and long-term capital gain from sale of property. 7.1. During the course of assessment proceedings, the AO noticed that the assessee has sold various properties as reported in Form 26AS, however, not admitted any capital gain in the return of income filed

TARA CHAND BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

Showing 1–20 of 231 · Page 1 of 12

...
Section 153A20
Section 36(1)(vii)18
Long Term Capital Gains17

In the result, the appeal filed by the Revenue is dismissed

ITA 646/HYD/2022[2020-21]Status: DisposedITAT Hyderabad27 Jun 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

6 and 7 of the assessee's appeal is addition towards short-term capital gain and long-term capital gain from sale of property. 7.1. During the course of assessment proceedings, the AO noticed that the assessee has sold various properties as reported in Form 26AS, however, not admitted any capital gain in the return of income filed

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SARAT GOPAL BOPPANA, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 690/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

6 and 7 of the assessee's appeal is addition towards short-term capital gain and long-term capital gain from sale of property. 7.1. During the course of assessment proceedings, the AO noticed that the assessee has sold various properties as reported in Form 26AS, however, not admitted any capital gain in the return of income filed

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. TARA CHAND BOPPANA, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 692/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

6 and 7 of the assessee's appeal is addition towards short-term capital gain and long-term capital gain from sale of property. 7.1. During the course of assessment proceedings, the AO noticed that the assessee has sold various properties as reported in Form 26AS, however, not admitted any capital gain in the return of income filed

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 638/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

6 and 7 of the assessee's appeal is addition towards short-term capital gain and long-term capital gain from sale of property. 7.1. During the course of assessment proceedings, the AO noticed that the assessee has sold various properties as reported in Form 26AS, however, not admitted any capital gain in the return of income filed

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. KAVYA BOPPANA, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 696/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

6 and 7 of the assessee's appeal is addition towards short-term capital gain and long-term capital gain from sale of property. 7.1. During the course of assessment proceedings, the AO noticed that the assessee has sold various properties as reported in Form 26AS, however, not admitted any capital gain in the return of income filed

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3),, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 637/HYD/2022[2018-19]Status: DisposedITAT Hyderabad27 Jun 2024AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

6 and 7 of the assessee's appeal is addition towards short-term capital gain and long-term capital gain from sale of property. 7.1. During the course of assessment proceedings, the AO noticed that the assessee has sold various properties as reported in Form 26AS, however, not admitted any capital gain in the return of income filed

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. JHANSI RANI BOPPANA, HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 694/HYD/2022[2019-20]Status: DisposedITAT Hyderabad27 Jun 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

For Appellant: Shri P. Murali MohanFor Respondent: Ms. TH Vijaya Lakshmi
Section 132(4)Section 153ASection 50C

6 and 7 of the assessee's appeal is addition towards short-term capital gain and long-term capital gain from sale of property. 7.1. During the course of assessment proceedings, the AO noticed that the assessee has sold various properties as reported in Form 26AS, however, not admitted any capital gain in the return of income filed

INCOME TAX OFFICER, WARD-1, CHITTOOR vs. G VIJAYASIMHA REDDY, BENGALURU

In the result, the appeal of Revenue in ITA

ITA 376/HYD/2023[2015-16]Status: HeardITAT Hyderabad05 Jan 2024AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Y V Bhanu NarayanFor Respondent: Ms. Sheetal Sarin, Sr. AR
Section 148Section 2(13)Section 54F

Section 2(13) of the Act. It has not been defined in the Income-tax Act. As far as the dictionary meaning of the word 'adventure' is concerned, it implies a pecuniary risk, a venture, a commercial enterprise. The word 'venture' in its turn is defined as a commercial activity in which there is a risk of loss as well

NADELLA MUNIKANNAIAH ,TIRUPATI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), TIRUPATI

In the result, the appeal filed by the assessee is dismissed

ITA 444/HYD/2019[2014-15]Status: DisposedITAT Hyderabad25 May 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 N.Dathri L/R Of Late Vs. Acit, Circle-1(1) Nadella Muni Kannaiah Tirupati C/O. Katrapati & Andhra Pradesh Associates 1-1-298/2/B/3, 1St Floor Ashok Nagar,Street No.1 Hyderabad-500 020

For Appellant: Shri K.A.Sai Prasad, CAFor Respondent: Shri K.P.R.R.Murthy, Sr.AR
Section 271(1)(C)Section 271(1)(c)

capital gains was accepted by the assessee. It is not a voluntary consent but due to the effort made by Department in establishing the concealment of income. Reliance is placed on the decision of the Hon'ble High Court of Karnataka in the case of Manjunatha Cotton & Ginning Factory (35 taxman.com 250) and also on the decision

MOHAMED JAMAL QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 451/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

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

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

6 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others why capital gains on the agreement for sale dated 29.10,2007 should not be brought to tax in the hands of family members. The gist "of the response' by Smt. Mahmooda Begum (letter signed by all the family members) is as under:- “They purchased agricultural land in the year

MOHMOODA BEGUM,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 457/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

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

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

6 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others why capital gains on the agreement for sale dated 29.10,2007 should not be brought to tax in the hands of family members. The gist "of the response' by Smt. Mahmooda Begum (letter signed by all the family members) is as under:- “They purchased agricultural land in the year

MOHAMMED ABBAS,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 455/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

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

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

6 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others why capital gains on the agreement for sale dated 29.10,2007 should not be brought to tax in the hands of family members. The gist "of the response' by Smt. Mahmooda Begum (letter signed by all the family members) is as under:- “They purchased agricultural land in the year

MOHAMMED SAYEED QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 453/HYD/2018[2009/10]Status: DisposedITAT Hyderabad15 Mar 2019

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

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

6 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others why capital gains on the agreement for sale dated 29.10,2007 should not be brought to tax in the hands of family members. The gist "of the response' by Smt. Mahmooda Begum (letter signed by all the family members) is as under:- “They purchased agricultural land in the year

MOHAMMED JAML QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 450/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

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

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

6 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others why capital gains on the agreement for sale dated 29.10,2007 should not be brought to tax in the hands of family members. The gist "of the response' by Smt. Mahmooda Begum (letter signed by all the family members) is as under:- “They purchased agricultural land in the year

MOHAMMED GHANI QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 448/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

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

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

6 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others why capital gains on the agreement for sale dated 29.10,2007 should not be brought to tax in the hands of family members. The gist "of the response' by Smt. Mahmooda Begum (letter signed by all the family members) is as under:- “They purchased agricultural land in the year

MOHAMED GHANI QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 449/HYD/2018[2009-10]Status: DisposedITAT Hyderabad15 Mar 2019AY 2009-10

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

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

6 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others why capital gains on the agreement for sale dated 29.10,2007 should not be brought to tax in the hands of family members. The gist "of the response' by Smt. Mahmooda Begum (letter signed by all the family members) is as under:- “They purchased agricultural land in the year

MOHAMMED ABBAS,RANGA REDDY vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 454/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

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

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

6 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others why capital gains on the agreement for sale dated 29.10,2007 should not be brought to tax in the hands of family members. The gist "of the response' by Smt. Mahmooda Begum (letter signed by all the family members) is as under:- “They purchased agricultural land in the year

MOHAMMED SAYEED QURESHI,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 452/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

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

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

6 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others why capital gains on the agreement for sale dated 29.10,2007 should not be brought to tax in the hands of family members. The gist "of the response' by Smt. Mahmooda Begum (letter signed by all the family members) is as under:- “They purchased agricultural land in the year

MOHMOODA BEGUM,RANGA REDDY vs. INCOME TAX OFFICER, WARD-8(1), HYDERABAD

In the result, both the appeals of the assessee for AY

ITA 456/HYD/2018[2008-09]Status: DisposedITAT Hyderabad15 Mar 2019AY 2008-09

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

For Appellant: Smt. Momina AlamFor Respondent: Shri Nilanjan Dey
Section 148Section 54BSection 54F

6 I.T.A. No. 454Hyd/18 and others Md. Abbas Qureshi and others why capital gains on the agreement for sale dated 29.10,2007 should not be brought to tax in the hands of family members. The gist "of the response' by Smt. Mahmooda Begum (letter signed by all the family members) is as under:- “They purchased agricultural land in the year