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2 results for “capital gains”+ Section 80Jclear

Sorted by relevance

Bangalore39Mumbai28Delhi21Rajkot9Raipur8Ahmedabad6Chennai4Jodhpur3Kolkata2Jaipur2Surat2Nagpur1Indore1Hyderabad1

Key Topics

Section 2634Section 80J4Section 143(3)3Section 80P3Section 80P(2)(a)3Section 143(2)2Section 143(1)2Business Income2Deduction2

PRATAP TECHNOCRATS PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

ITA 225/JPR/2023[2018-19]Status: DisposedITAT Jaipur18 Jul 2023AY 2018-19

Bench: The Date Of Hearing.”

For Appellant: Shri Rajeev Sogani (C.A.) &For Respondent: Shri Ajey Malik (CIT) a
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 80J

gains from new industrial undertakings - Assessment years 1976-77 and 1977-78 - Whether for purpose of claiming relief under section 80J(6A), filing of audit report before ITO is mandatory - Held, yes - Whether filing of audit report along with return is mandatory - Held, no - Whether, if an assessee fails to file audit report along with return and files it subsequently

THE BANK OF RAJASTHAN EMPLOYEES CREDIT & THIRFT COOPERATIVE SOCIETY LIMITED,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the results appeal of the assessee in ITA No

ITA 213/JPR/2025[2010-2011]Status: DisposedITAT Jaipur04 Jun 2025AY 2010-2011
For Appellant: Sh. Mukesh Goyal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(2)Section 143(3)Section 80PSection 80P(2)(a)

section 80J. In our view, since the expression of wider import, namely,\n\"attributable to\", has been used, the legislature intended to cover receipts from sources\nother than the actual conduct of the business of generation and distribution of electricity.'\n10. Therefore, the word \"attributable to\" is certainly wider in import than the expression\n\"derived from\". Whenever the legislature