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2 results for “capital gains”+ Section 133Aclear

Sorted by relevance

Mumbai392Delhi287Bangalore187Jaipur145Chennai110Hyderabad99Kolkata75Ahmedabad52Rajkot44Indore42Pune41Chandigarh30Guwahati27Nagpur20Amritsar15Lucknow12Visakhapatnam10Surat10Cuttack9Patna6Cochin5Allahabad4Raipur3Dehradun3Karnataka2Jodhpur2Ranchi2SC2Jabalpur1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 133A3Section 143(2)3Section 115B3Section 50C3Section 2602Section 260A2Addition to Income2Survey u/s 133A2

V.S. CHANDRASHEKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the first substantial question of law is

ITA/70/2015HC Karnataka02 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 133ASection 142(1)Section 143(2)Section 260Section 260ASection 50C

capital gains' and 3 not under the head 'profit and gains from business or profession? (iii) Whether on the facts and in the circumstances of the case, the Hon'ble ITAT was right in law in holding that provisions of Section 50C are applicable to the instant case of sale of subject land by the appellant? (iv) Whether

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands dismissed

ITA/166/2025HC Karnataka20 Feb 2026

Bench: S.G.PANDIT,K. V. ARAVIND

Section 115BSection 133ASection 143(2)Section 260Section 260A

capital gains and treated the sum of Rs.1,14,20,100/-, so declared, along with the unexplained cash of Rs.24,00,000/-, as income from other sources and subjected the same to tax under Section 115BBE of the I.T. Act. The assessment was completed by order dated 17.07.2019. 4.3 Aggrieved thereby, the assessee preferred an appeal before the Commissioner