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3 results for “capital gains”+ Section 801Bclear

Sorted by relevance

Mumbai54Delhi17Indore5Hyderabad4Jaipur3Jodhpur3Pune2Lucknow1Bangalore1

Key Topics

Section 1547Section 143(3)4Addition to Income3Section 80I2Section 801C(2)(b)2Section 153A2

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, we find no substantial question of law being involved in this appeal

ITA 811/JPR/2023[2015-16]Status: DisposedITAT Jaipur31 Jul 2024AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehra (Addl. CIT)
Section 115JSection 143(3)Section 154Section 80Section 801C(2)(b)Section 80I

801B reads as under:- (4) The amount of deduction in the case of an industrial undertaking in an industrially backward State specified in the Eighth Schedule shall be hundred per cent of the profits and gains derived from such industrial undertaking for five assessment years beginning with the initial assessment year and thereafter twenty five per cent (or thirty

SAURABH AGROTECH PRIVATE LIMITED,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, both the appeal of the assessee is allowed

ITA 711/JPR/2024[2010-11]Status: DisposedITAT Jaipur02 Jan 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through
Section 143(3)Section 153A

801B and other addition u/s. 80IA and interest free advance. Against that order the assessee filed appeal before the Ld. Commissioner of Income Tax (Appeals), Alwar against the assessment order. The Id. CIT(A) partly allowed appeal of the assessee vide his order dated 06.01.2015 in Appeal No. 153/2013-14. The Ld. CIT(A) sustained the disallowance u/s. 14A and partly

SOURABH AGROTECH PRIVATE LIMITED ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, both the appeal of the assessee is allowed

ITA 712/JPR/2024[2012-13]Status: DisposedITAT Jaipur02 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: MS Alka Gautam, CIT (Through
Section 143(3)Section 153A

801B and other addition u/s. 80IA and interest free advance. Against that order the assessee filed appeal before the Ld. Commissioner of Income Tax (Appeals), Alwar against the assessment order. The Id. CIT(A) partly allowed appeal of the assessee vide his order dated 06.01.2015 in Appeal No. 153/2013-14. The Ld. CIT(A) sustained the disallowance u/s. 14A and partly