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31 results for “capital gains”+ Long Term Capital Gainsclear

Sorted by relevance

Mumbai4,748Delhi3,448Chennai1,570Bangalore1,357Kolkata1,227Ahmedabad710Jaipur558Hyderabad494Pune415Indore216Chandigarh198Surat197Cochin155Nagpur140Raipur115Lucknow105Visakhapatnam102Rajkot72Patna71Calcutta70Agra61Guwahati54Panaji50Ranchi44SC42Cuttack42Amritsar40Jodhpur35Karnataka31Dehradun24Jabalpur19Telangana11Allahabad11Varanasi9Kerala8Rajasthan8Punjab & Haryana6Orissa4A.K. SIKRI ROHINTON FALI NARIMAN2Himachal Pradesh2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1ANIL R. DAVE SHIVA KIRTI SINGH1D.K. JAIN JAGDISH SINGH KHEHAR1Gauhati1

Key Topics

Section 26046Section 260A17Addition to Income12Section 143(2)11Section 14710Section 54F10Deduction10Capital Gains9Long Term Capital Gains9Section 143(3)

M/S. EVERGREEN HARDWARE STORES vs. THE ASSISTANT COMMISSIONER OF

Appeal is allowed

ITA/201/2017HC Karnataka02 Dec 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 143(3)Section 14ASection 260Section 45(4)

term capital gains at Rs.68,86,826/- is in accordance with law and whether the excess over the cost of the building ought to have been taxed as long

COMMISSIONER OF INCOME TAX-III vs. M/S SYNDICATE BANK

The appeals are disposed of

ITA/256/2011HC Karnataka24 Jan 2020

ALOK ARADHE,RAVI V HOSMANI

Showing 1–20 of 31 · Page 1 of 2

8
Section 115J6
Section 153C5
Bench:
Section 260Section 260ASection 36(1)(vii)Section 36(1)(viia)

long term capital loss after set off of short term capital gain of Rs.51,06,737/-. According

PR. COMMISSIONER OF INCOME TAX vs. SRI C RAMAIAH REDDY

ITA/406/2015HC Karnataka25 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 260Section 260ASection 37(1)Section 45(2)

long term capital gain of Rs.13,16,08,600/- and short term capital gain of Rs.77

THE PR.COMMISSIONER OF INCOME TAX,CIT (A) vs. SHRI J KRISHNA PALEMAR

Appeal is allowed;

ITA/546/2018HC Karnataka06 Feb 2023

Bench: P.S.DINESH KUMAR,RAMACHANDRA D. HUDDAR

Section 260Section 54F

capital gain arises from the transfer of any long-term capital asset, not being a residential house

THE COMMISSIONER OF INCOME TAX vs. M/S. ABB LTD

In the result, appeal stands dismissed

ITA/568/2015HC Karnataka04 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 2(24)Section 220Section 220(2)Section 254Section 260Section 260ASection 45

gain on sale of technical know-how was capital receipt chargeable to tax under Section 45 of the Act. Learned counsel further argued that the Assessing officer has rightly charged - 6 - Rs.53.10 Crores as long term

THE DIRECTOR OF INCOME-TAX vs. M/S. INTEL CAPITAL (CAYMAN) CORPORATION

In the result, the appeal fails and is hereby

ITA/385/2013HC Karnataka06 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 115ASection 143(3)Section 144CSection 260Section 260ASection 47

Long-term capital gain realized from the transfer of FCBBs or shares to a resident would be liable

THE PR. COMMISSIONER OF INCOME-TAX vs. SHRI SHAILENDRA BABU

Appeals are dismissed

ITA/409/2017HC Karnataka16 Jan 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

Long Term Capital gains tax on sale of the STPL. 5. In the case of Smt. Poornima Shailendra

SMT Y MANJULA REDDY vs. THE INCOME TAX OFFICER

In the result, the appeal is disposed of

ITA/177/2017HC Karnataka23 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 143(3)Section 260Section 260ASection 54F

Term Capital Gain of Rs.1,56,85,225/- was assessed by the assessee. In respect of the aforesaid capital gain, the assessee claimed exemption under Section 54F of the Act to the extent of Rs.1,56,33,870/- and offered balance of Long

SHRI SRINIVASAN CHANDIRA KUMAR vs. THE ADDITIONAL COMMISSIONER

In the result, we do not find any merit in the

ITA/204/2015HC Karnataka01 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260ASection 48Section 5Section 54E

long term capital gain on sale of shares of Rs.26,07,28,826/-. The sale of shares of Trident

PRINCIPAL COMMISSIONER OF INCOME TAX - 5 vs. SRI SHAILESH HARAN

Appeal is dismissed

ITA/47/2021HC Karnataka05 Jun 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260Section 68

long term capital gain as per which the assessee is the beneficiary of the bogus long term capital

M/S KARNATAKA STATE INDUSTRIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeal is disposed of

ITA/183/2017HC Karnataka08 Jun 2021

Bench: ALOK ARADHE,M.I.ARUN

Section 115JSection 143(2)Section 143(3)Section 14ASection 260

long term capital gains under Section 10(38) of the Act, under Section 115JB of the Act. The assessee

COMMISSIONER OF INCOME TAX vs. SRI C RAMAIAH REDDY

ITA/657/2013HC Karnataka25 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 260Section 260ASection 37(1)Section 45(2)

long term capital gains of Rs.5,69,78,516/- made by the assessing officer? 3 (ii) Whether on the facts

PR COMMISSIONER OF vs. KARNATAKA STATE INDUSTRIAL INFRASTRUCTURE

In the result, we find no merit in the

ITA/461/2017HC Karnataka17 Mar 2021

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260A

long term 8 capital gain which are to be considered for the purpose of computing tax liability under

PR COMMISSIONER OF vs. KARNATAKA STATE INDUSTRIAL INFRASTRUCTURE

In the result, we find no merit in the

ITA/460/2017HC Karnataka17 Mar 2021

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260A

long term 8 capital gain which are to be considered for the purpose of computing tax liability under

PR COMMISSIONER OF vs. KARNATAKA STATE INDUSTRIAL INFRASTRUCTURE

In the result, we find no merit in the

ITA/458/2017HC Karnataka17 Mar 2021

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260Section 260A

long term 8 capital gain which are to be considered for the purpose of computing tax liability under

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

capital gains, it is stated as assessment of long term capital gains Rs.5,25,000/-, the Assessing

PR. COMMISSIONER OF INCOME TAX-4 vs. M/S VECTRA CONSULTING

ITA/293/2019HC Karnataka19 Mar 2021

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

Section 143(1)Section 260Section 45(2)

long term capital gain of Rs.235.85 crores in the hands of the Company on selling of shares of M/s.Jupiter

COMMISSIONER OF INCOME vs. M/S C RAMAIAH REDDY

In the result, we do not find any merit in the appeal

ITA/192/2012HC Karnataka24 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(2)Section 143(3)Section 147Section 260Section 260ASection 292BSection 45(2)

long term capital gains and a sum of Rs.61,32,800/- as short term capital gains

THE COMMISSIONER OF INCOME TAX vs. SHRI BHARAT R GAJRIA

Appeal stands dismissed

ITA/68/2015HC Karnataka06 Dec 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 143Section 147Section 148Section 153CSection 260Section 260ASection 40

capital gains. It is significant to note that the said property was held by the assessee as long term

FABSUN ENGINEERING vs. THE INCOME TAX OFFICER

Appeal is allowed

ITA/193/2015HC Karnataka14 Oct 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 260Section 54GSection 54G(1)

long term capital gains. The Assessing Officer rejected the benefit under Section 54G on the ground that Bangalore