BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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 133Aclear

Sorted by relevance

Mumbai430Delhi309Jaipur233Bangalore188Hyderabad127Chennai86Kolkata77Surat73Ahmedabad62Pune61Chandigarh55Visakhapatnam50Indore49Rajkot41Guwahati28Cuttack23Amritsar20Nagpur20Cochin14Lucknow12Karnataka6Patna6Raipur5Allahabad4Dehradun3Jodhpur3SC2Panaji2Ranchi2Telangana2Jabalpur1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Addition to Income3Section 133A2Section 1482Disallowance2Survey u/s 133A2

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

ITA 405/JODH/2024[2014-15]Status: DisposedITAT Jodhpur17 Jun 2025AY 2014-15
Section 133A

133A which was carried\nout at the premises of the Assessee, excess stock of gold and silver ornaments were\nfound and in the return of income subsequently filed by the Assessee, he had\nincluded the value of excess stock as part of closing stock inventory. However the\nAO observed that the said disclosure was not consistent with the provisions

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, the appeal is dismissed

ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14
Section 132Section 133ASection 142(1)
Section 147
Section 148
Section 151
Section 250
Section 68

section 133A from business premises of Sanjaysha. On going through the CD as well as documents, it is seen that the assessee has done transaction in FY 2012-13 relevant to AY 2013-14and she has bought 230076 equity shares of Safal Herbs Ltd. at a price of Rs. 42,68,762/- and sold the same quantity

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR

In the result, this appeal of the Revenue is dismissed

ITA 45/JODH/2020[2017-18]Status: DisposedITAT Jodhpur01 Feb 2021AY 2017-18

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. Smt. Alpana Gupta, 4-A-15, Central Circle, Jawahar Nagar, Bikaner. Sriganganagar. Pan No. Aiepg 8893 R

Section 40

capital of the assessee and the AO 6 ITA 45/Jodh/2019 ACIT Vs Smt. Alpana Gupta. was not able to pin pointedly come to a definite conclusion which proves the nexus between interest bearing loans vis-à-vis interest free loan/advances, disallowance has been rightly deleted. Further, when there was no agreement to charge interest from the persons to whom