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 32(1)clear

Sorted by relevance

Mumbai1,554Delhi1,138Chennai397Bangalore330Ahmedabad310Jaipur283Hyderabad246Chandigarh192Kolkata178Indore121Pune110Raipur105Cochin82Rajkot75Nagpur64Surat56Visakhapatnam47Amritsar35Panaji34Lucknow32Guwahati29Dehradun28Cuttack23Agra17Patna17Jodhpur12Ranchi8Varanasi7Allahabad5Jabalpur3

Key Topics

Section 143(1)7Section 114Addition to Income3Section 12A2Section 1472Disallowance2Capital Gains2Short Term Capital Gains2

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)

Capital Expenditure of Rs 1,13,23,157/- if clubbed with 15% of total receipts of Rs 1,32,77,585.25 comes to Rs 1,33,14,795/-, henceforth excess of income over expenditure comes to Rs 37,209.75. I.T.A. No.186/JAB/2024 Assessment Year:2020-21 7 This certificate is issued at the specific request of the Trust, solely

PAWAN YADAV, CHHINDWARA vs. INCOME TAX OFFICER - 1, CHHINDWARA

In the result, the appeal of the assessee is dismissed

ITA 199/JAB/2024[2014-15]Status: DisposedITAT Jabalpur22 May 2025AY 2014-15
For Appellant: NoneFor Respondent: Sh. Shrawan Kumar Meena, CIT DR
Section 250

section 250 of the Income Tax Act, 1961 dated 31.07.2024 by which the appeal against the order of the ITO, Ward-2, Chhindwara dated 12.09.2016 have been dismissed as withdrawn. The grounds of appeal are as under:- “1. That the Ld. A.O. has in disallowing the erred cash deposits of Rs. 46,42,500.00 disregarding the actual facts, cash book

RENU ANANDANI,JABALPUR vs. NFAC, NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 120/JAB/2023[2012-13]Status: DisposedITAT Jabalpur28 Nov 2025AY 2012-13

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Neeraj Agarwal, C.AFor Respondent: Sh. Alok Bhura, Sr. DR
Section 143(3)Section 147Section 263

1 Renu Anandani A.Y. 2012-13 4. The Learned CIT confirmed the addition of Rs 3,56,680/on account of online investment when there is no contrary evidence available with him that payment has been made for such investment.AO had considered market rate on the date of transfer to Demat account from physical form and considered it as unexplained investment