BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

7 results for “capital gains”+ Section 10(25)(iii)clear

Sorted by relevance

Mumbai1,338Delhi967Chennai348Bangalore315Jaipur274Ahmedabad250Hyderabad230Chandigarh169Kolkata167Indore114Raipur109Pune91Cochin88Rajkot81Surat57Nagpur56Lucknow43Panaji41Amritsar39Visakhapatnam36Guwahati30Cuttack17Jodhpur16Patna15Ranchi12Dehradun10Jabalpur7Allahabad7Agra6Varanasi5

Key Topics

Section 37(1)9Section 143(1)8Disallowance6Addition to Income6Section 405Section 114Section 143(3)3Business Income3Section 12A2

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 186/JAB/2024[2020-21]Status: DisposedITAT Jabalpur10 Mar 2026AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 11Section 11(2)Section 11ASection 12ASection 143(1)

25% of the total income of the previous year relevant to the assessment year 1978-79 inclusive of the deemed income under section 11 (3) of the Income-tax Act, 1961. 4. Moitra, appearing on behalf of the Revenue, has failed to show any infirmity in the order of the Tribunal. In fact, he has prayed merely for remand

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

Section 902

In the result, both appeals of the Revenue are dismissed

ITA 93/JAB/2023[2016-17]Status: DisposedITAT Jabalpur22 Sept 2023AY 2016-17

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

iii) of the Act. Consequently, we hold so. (ii) So far as the loans raised in the previous years i.e. assessment years 2000-01 to 2004-05 are concerned, it is quite evident from the chart at page 89 that the amount of loans procured from directors was far less than the amount invested in FDRS and since the ld.D.R

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

ITA 94/JAB/2023[2017-18]Status: DisposedITAT Jabalpur22 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 143(3)Section 37(1)Section 40

iii) of the Act. Consequently, we hold so. (ii) So far as the loans raised in the previous years i.e. assessment years 2000-01 to 2004-05 are concerned, it is quite evident from the chart at page 89 that the amount of loans procured from directors was far less than the amount invested in FDRS and since the ld.D.R

J.P TOBACCO PRODUCT PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX,,

In the result, both the appeals of the Revenue are dismissed

ITA 263/JAB/2016[2012-13]Status: DisposedITAT Jabalpur21 Nov 2023AY 2012-13

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

iii) of the Act. Consequently, we hold so. (ii) So far as the loans raised in the previous years i.e. assessment years 2000-01 to 2004-05 are concerned, it is quite evident from the chart at page 89 that the amount of loans procured from directors was far less than the amount invested in FDRS and since the ld.D.R

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. INCOME TAX OFFICER WARD-3, SAGAR

In the result, both the appeals of the Revenue are dismissed

ITA 127/JAB/2018[2013-14]Status: DisposedITAT Jabalpur21 Nov 2023AY 2013-14

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

iii) of the Act. Consequently, we hold so. (ii) So far as the loans raised in the previous years i.e. assessment years 2000-01 to 2004-05 are concerned, it is quite evident from the chart at page 89 that the amount of loans procured from directors was far less than the amount invested in FDRS and since the ld.D.R

J.P TOBACO PRODUCTA PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - SAGAR, SAGASR

In the result, both the appeals of the Revenue are dismissed

ITA 128/JAB/2018[2014-15]Status: DisposedITAT Jabalpur21 Nov 2023AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

Section 37(1)Section 40

iii) of the Act. Consequently, we hold so. (ii) So far as the loans raised in the previous years i.e. assessment years 2000-01 to 2004-05 are concerned, it is quite evident from the chart at page 89 that the amount of loans procured from directors was far less than the amount invested in FDRS and since the ld.D.R

GAURAV SINGH,SATNA vs. ITO-WARD SATNA, SATNA

In the result, the appeal is allowed

ITA 90/JAB/2023[2021-22]Status: DisposedITAT Jabalpur20 Sept 2023AY 2021-22

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

For Appellant: Shri.Sapan Usrethe,Advocate. ARFor Respondent: Shri. Shiv Kumar. Sr.DR
Section 143(1)Section 143(3)Section 90Section 91

capital gains, income from other sources and also receives salary from foreign country Maynmar. The assessee has filed the return of income ITR 2 for the A.Y. 2021-22 on 6-11-2021 disclosing a total income of Rs,57,36,000/-.Whereas, the assessee has included the foreign salary income of Rs.13,99,110/- in the total income disclosed