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77 results for “capital gains”+ Section 260clear

Sorted by relevance

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Key Topics

Section 260140Section 260A37Capital Gains24Addition to Income23Deduction21Section 143(3)19Section 14717Disallowance16Section 54F15Section 14A

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

capital gains, in view of B.C.Srinivasa Setty supra, the Revenue has made an attempt to treat the technical know-how as goodwill in the second round. 15. This reasoning of the Tribunal cannot be faulted with, in the light of the judgment of the Hon'ble Apex Court in B.C.Srinivasa Setty supra. The gain from transfer of business by implication

Showing 1–20 of 77 · Page 1 of 4

13
Section 14813
Section 143(2)12

THE PR COMMISSIONER OF INCOME TAX vs. SMT SAROJINI M KUSHE

Appeal stands dismissed

ITA/475/2016HC Karnataka01 Dec 2021

Bench: S.SUJATHA,HANCHATE SANJEEVKUMAR

Section 260Section 260ASection 48Section 50CSection 50D

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27.04.2016 PASSED IN ITA NO.989/BANG/2014, FOR THE ASSESSMENT YEAR 2011-2012 PRAYING TO 1. - 2 - FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE ITAT, BENGALURU IN ITA NO.989/BANG/2014 DATED 27.04.2016 CONFIRMING THE ORDER OF THE APPELLATE

M/S NANDI STEELS LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the findings

ITA/103/2012HC Karnataka23 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(1)Section 143(3)Section 147Section 148Section 260Section 260ASection 6

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER PASSED IN ITA NO.546/(BANG)/2008, DATED 09.12.2011 AND ITA 2 NO.546/BANG/2008, DATED 19.1.2012 FOR THE ASSESSMENT YEAR 2003-04, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTION OF LAW AS STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. (ii) ALLOW THE APPEAL AND SET ASIDE

COMMISSIONER OF INCOME TAX vs. M.R.KODANDARAM

Appeals are dismissed

ITA/175/2015HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

COMMISSIONER OF INCOME vs. SHRI. M.R. SEETHARAM

Appeals are dismissed

ITA/520/2014HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

THE COMMISSIONER OF INCOME-TAX vs. M.R.ANANDARAM

Appeals are dismissed

ITA/176/2015HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

COMMISSIONER OF INCOME vs. M.R.PADMAVATHY TRUST

Appeals are dismissed

ITA/298/2015HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

COMMISSIONER OF INCOME-TAX vs. M.R.PRABHAVATHY

Appeals are dismissed

ITA/177/2015HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

COMMISSIONER OF INCOME-TAX vs. M.R.PATTABHIRAM

Appeals are dismissed

ITA/179/2015HC Karnataka22 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 260

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

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

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 24.04.2018 PASSED IN ITA NO.712/BANG/2014, FOR THE ASSESSMENT YEAR 2011-2012, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ALLOW THE APPEAL, SET ASIDE THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU IN ITA NO.712/BANG/2014 DATED 24.04.2018 CONFIRMING THE ORDER OF THE APPELLATE

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

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 28.03.2013 PASSED IN ITA NO.805/BANG/2011 FOR THE ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: 2 (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (II) ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.805/BANG/2011 DATED

SMT JOSHNA RAJENDRA vs. THE INCOME TAX OFFICER

Accordingly, it stands dismissed

ITA/8/2018HC Karnataka04 Dec 2019

Bench: ARAVIND KUMAR,SURAJ GOVINDARAJ

Section 143(1)(a)Section 147Section 148Section 260Section 50C

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 18.08.2017 PASSED IN ITA NO.1038/BANG/2014 AND C.O.NO.95/B/2015, FOR THE ASSESSMENT YEAR 2009- 2010, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS STATED ABOVE AND SET ASIDE THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL -: 2 :- IN ITA NO.1038/BANG/2014 AND C.O.NO.95/8/2015 DATED: 18.08.2017 IN ANNEXURE

SHRI N G CHANDRA REDDY (HUF) vs. THE DEPUTY COMMISSIONER OF

The appeal is disposed of in the above terms

ITA/637/2016HC Karnataka05 Feb 2026

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

Section 148Section 2(47)Section 2(47)(v)Section 234ASection 260Section 53A

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 20/07/2016 PASSED IN ITA No.390/BANG/2015, FOR THE ASSESSMENT YEAR 2005-06 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. TO ALLOW Digitally signed by VINUTHA B S Location: High Court of Karnataka

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

260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment Year 2008-09. The appeal was admitted by a Bench of this Court on 05.12.2017 to consider the following substantial questions of law: 3 "(i) Whether the Tribunal

SRI B V S MURTHY vs. THE INCOME TAX OFFICER

The appeal is disposed of

ITA/397/2010HC Karnataka19 Feb 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 147Section 148Section 17(2)(iii)Section 260Section 260A

260-A OF IT ACT, 1961 ARISING OUT OF ORDER DATED 28-6-2010 PASSED IN ITA NOS.73 TO 76/BANG/2008, FOR THE ASSESSMENT YEARS 1998- 99 TO 2001-02, PARYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA 2 NOS.73 TO 76/BANG/2008, DATED 28/06/2010

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

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 05/09/2014 PASSED IN ITA No.705/BANG/2013, FOR THE ASSESSMENT YEAR-2007-2008 PRAYING THIS HON'BLE COURT TO - 2 - 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE; 2. ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA No.705/BANG/2013 DATED

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

SECTION 260-A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 19.08.2016 PASSED IN ITA No.291/BANG/2016, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC. I.T.A No.410/2017 C/W I.T.A No.409/2017 3 THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 17.10.2022 COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS

PR COMMISSIONER OF INCOME TAX-4 vs. M/S JEANS KNIT PVT LTD

In the result, we do not find any

ITA/580/2016HC Karnataka19 Oct 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10Section 260Section 260A

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 27.11.2015 PASSED IN ITA NO.1244/BANG/2013 FOR THE ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED

M/S EMBASSY BRINDAVAN DEVELOPERS vs. THE COMMISSIONER OF INCOME TAX

Appeal is allowed

ITA/713/2017HC Karnataka13 Sept 2022

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

Section 260Section 263

gains tax. Adverting to Explanation 2(a) of Section 263 of the Act, he contended that jurisdiction under Section 263 could be invoked only in such cases where the order is passed without making inquiries or verification. In support of his contention, he placed reliance on CIT Vs. Gabriel India Ltd.1, CIT and another Vs. M/s. Cyber Park Development

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF SOCIETY OF

Appeal is dismissed by

ITA/179/2021HC Karnataka25 Mar 2024

Bench: S.G.PANDIT,C.M. POONACHA

Section 11Section 260

260-A OF THE INCOME TAX ACT, 1961, PRAYING TO SET ASIDE THE APPELLATE ORDER DATED 01.10.2019 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, BENGALURU, IN APPEAL PROCEEDINGS I.T.A.NO.160/BANG/2018 [ANNEXURE- A] FOR THE ASSESSMENT YEAR 2008-09 AS SOUGHT FOR IN THIS APPEAL. THIS APPEAL, COMING ON FOR HEARING, THIS DAY, C.M. POONACHA J., DELIVERED THE FOLLOWING