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 197clear

Sorted by relevance

Mumbai214Chennai110Delhi94Chandigarh71Bangalore58Jaipur53Raipur44Hyderabad40Indore20Pune14Kolkata8Amritsar8Lucknow7Nagpur7Surat6Cuttack5Cochin5Varanasi5Allahabad3Visakhapatnam3Rajkot3Jodhpur3Jabalpur1Ahmedabad1Guwahati1Agra1Ranchi1

Key Topics

Section 1398Section 143(1)(a)4Disallowance3Addition to Income3Section 143(1)2Section 36(1)(va)2Section 1422Section 10A2Section 402

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

ITA 108/JODH/2023[2018-19]Status: DisposedITAT Jodhpur21 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

197 ITD 299 (Mum) Della Adventure and Resorts Pvt. Ltd. Vs. National Faceless Appeal Centre (NFAC) (Mum) Ernst & Young Merchant Banking Services LLP Vs. ADIT, CPC ITA No. 2333/Mum/2022 dated 20 March 2023 Paris Elysees India Private Limited [TS-77-ITAT-2023(JPR)]- The Jaipur Bench of the ITAT held that adjustment on account of employees contribution to PF cannot

Deduction2
Set Off of Losses2

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

ITA 109/JODH/2023[2019-20]Status: DisposedITAT Jodhpur21 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

197 ITD 299 (Mum) Della Adventure and Resorts Pvt. Ltd. Vs. National Faceless Appeal Centre (NFAC) (Mum) Ernst & Young Merchant Banking Services LLP Vs. ADIT, CPC ITA No. 2333/Mum/2022 dated 20 March 2023 Paris Elysees India Private Limited [TS-77-ITAT-2023(JPR)]- The Jaipur Bench of the ITAT held that adjustment on account of employees contribution to PF cannot

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

Section 142(1)Section 143(2)Section 143(3)Section 40

gains of business or profession" The judicial pronouncements relied upon by the appellant also approve this view. Ld ITAT in its order for AY 2016-17 in the case of appellant has also computed income of the appellant without making separate addition on account of section 40(a)(ia) of the Act though the appellant had disallowed amount