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15 results for “capital gains”+ Section 2(24)(xviii)clear

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Key Topics

Section 2638Section 25Section 143(3)2Section 2(22)(e)2Section 143(2)2Addition to Income2Disallowance2

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

Section 13Section 2Section 2(15)

xviii) The appellant association is not involved in auction of team players or any other commercial activity related to IPL and if there had been any profit motive or commercial angle, the appellant would not have hosted IPL matches with commercial motive. Placing reliance on the decision of Hon’ble Madras High Court in the case of Tamil Nadu Cricket

ASIAN BUSINESS CONECTION PVT. LTD.,BHOPAL vs. DCIT - 1(1) , BHOPAL

ITA 936/IND/2018[2015-16]Status: DisposedITAT Indore25 Sept 2019AY 2015-16

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

Section 139(1)Section 143(2)Section 143(3)Section 2Section 2(22)Section 2(22)(e)Section 35D

24 Asian Business Connection Private Limited - In the case of CIT vs Farida Holdings (P) Ltd (supra), even general loan from a subsidiary to the holding company for an onward loan to another subsidiary was held to not fall within the preview of Section 2(22)(e) of the Act. - In the appellant’s case, the amount was given

M/S. SANEE INFRASTRUCTURE PVT. LTD.,BHOPAL vs. THE PR CIT , BHOPAL

In the result appeal of the assessee is partly allowed

ITA 742/IND/2018[15-16]Status: DisposedITAT Indore01 Jun 2020

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 M/S. Sanee Infrastructure Pr.Cit-2, Pvt. Ltd, Vs. Bhopal D-1, Machna Colony, 6 No Bus Stop, Bhopal (Appellant) (Revenue ) Pan No.Aagcs8307M Appellant By Shri Arun Jain, Ca Revenue By Shri S.B. Prasad, Cit Date Of Hearing 12.03.2020 Date Of Pronouncement 01.06.2020 O R D E R

Section 143(2)Section 143(3)Section 263Section 40A(2)(b)

xviii) Mofussil Warehouse & Trading Co. Ltd V CIT 238 ITR 867(Madras) (xix) Durgalal & Co. V CIT 220 ITR 456 (Delhi) (xx) CIT V Active Traders (P) Ltd 24ITR 583 (Calcutta) (xxi) Addl.CIT V Mukur Corporation 111 ITR 312 (Gujarat) 7. Per contra Departmental Representative vehemently argued and supported the orders of Ld. PCIT contending that no proper enquiry

SHRI DHARMENDRA KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 710/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India

SHRI VIJAY KUMAR SHRIVASTAVA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 709/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India

SHRI SANTOSH KUMAR SHARMA,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 705/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India

BIRENDRA KUMAR SHARMA,GWALIOR vs. ACIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 542/IND/2017[09-10]Status: DisposedITAT Indore04 Jun 2019

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India

SHRI PRADEEP KUMAR SHARMA,DABRA vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 707/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India

SHRI LALTA PRASAD CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 706/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India

SHRI SUKHDEV SINGH DHARIWAL,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 702/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India

THE ACIT- 1(1), BHOPAL vs. SHRI VINOD VAISH, BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 189/IND/2013[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India

SHRI RAMESH CHANDRA PARASHAR,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 708/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India

SHRI SANJAY KUMAR SAHU,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 701/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India

SHRI KHEMRAJ SINGH CHAUHAN,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 703/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India

SHRI KAMLESH KUMAR CHOUDHARY,GWALIOR vs. THE DCIT 1(1), BHOPAL

In the result these bunch of fourteen appeals of the assessee’s for Assessment Year 2009-10 are partly allowed for statistical purposes

ITA 704/IND/2016[2009-10]Status: DisposedITAT Indore04 Jun 2019AY 2009-10

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

xviii) Starptex (India) (P) Ltd Vs. Deputy Commissioner of Income Tax (2003) 84 ITD 320 (Mum) (xix) Bansal Strips Pvt. Ltd Vs. Asstt. Commissioner of Income Tax (2006) Mukesh Sharma IT(SS) No.88/Ind/2013 C.O.No.76/Ind/2014, ITA No.189/Ind/2013, ITA No.702 to 711/Ind/2016 & ITA No.542/Ind/2017 99 ITD 177 (Del.) (xx) Common Cause (A registered Society) Vs Union of India