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.

3 results for “capital gains”+ Section 167clear

Sorted by relevance

Mumbai325Delhi197Chennai133Jaipur112Chandigarh106Bangalore87Ahmedabad76Hyderabad63Raipur58Pune28Lucknow23Kolkata23Visakhapatnam22Indore19Surat17Guwahati16SC14Cuttack13Nagpur10Amritsar10Jodhpur7Rajkot7Allahabad6Cochin6Agra4Panaji3Jabalpur3Dehradun2Patna1D.K. JAIN JAGDISH SINGH KHEHAR1

Key Topics

Section 43B6Section 2635Section 143(3)4Section 234A4Addition to Income3Section 43C2

AMBIKA CHARAN DIXIT,JABALPUR vs. PR. COMMISSIONER OF INCOME TAX , JABALPUR

In the result, the appeal is allowed

ITA 37/JAB/2022[2015-16]Status: DisposedITAT Jabalpur24 Nov 2023AY 2015-16

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

Section 143(3)Section 263Section 43C

capital gain. Similar is the position for purchase of assets. The immovable properties / assets those are if any purchased during the year are recorded in the books of account of assessee and reflected in audit report. Source of investment are also incorporated in the books of account. No any other assets / immovable properties were purchased by the assessee during

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

ITA 86/JAB/2022[2017-18]Status: DisposedITAT Jabalpur19 Sept 2025
AY 2017-18
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

gains of\nbusiness but that did not mean that its income from other sources would not be\ntaxed. In that case, the company had chosen not to keep its surplus idle but had\ndecided to invest it fruitfully. The Hon'ble Court held that the fruits of such\ninvestment would clearly be of Revenue nature. In other words

INCOME TAX OFFICER WARD-1 vs. M/S RPJ MINERALS PRIVATE LTD., SATNA

In the result, ITA No.154/JAB/2016 is held to be allowed for statistical\npurposes while ITA No

ITA 154/JAB/2016[2012-13]Status: DisposedITAT Jabalpur19 Sept 2025AY 2012-13
For Appellant: \nNoneFor Respondent: \nSh. Shrawan Kumar Meena, CIT DR
Section 234ASection 43B

gains of\nbusiness but that did not mean that its income from other sources would not be\ntaxed. In that case, the company had chosen not to keep its surplus idle but had\ndecided to invest it fruitfully. The Hon'ble Court held that the fruits of such\ninvestment would clearly be of Revenue nature. In other words