Search: capital gains | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

4 results for “capital gains”+ Section 50Bclear

Sorted by relevance

Mumbai98 Delhi32 Chennai23 Raipur18 Kolkata16 Bangalore14 Hyderabad6 Amritsar5 Ahmedabad5 Cochin4 Karnataka4 Telangana3 Pune3 Nagpur2 SC2 Indore2 Visakhapatnam1 Calcutta1 Surat1 A.K. SIKRI N.V. RAMANA1

Key Topics

Section 457 Section 805 Section 260A3 Section 2602 Section 50B2 Addition to Income2

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 gain nor under Section 41 of the Act. 12. Section 50B of the Act was inserted with effect from

THE COMMISSIONER OF INCOME TAX vs. M/S. NUTRINE CONFECTIONERY CO. P. LTD.,

Appeal stands dismissed

ITA/364/2007HC Karnataka02 Dec 2013

Bench: N.KUMAR,RATHNAKALA

Section 260ASection 45Section 65

gains arising from the transfer of a capital asset to income-tax. In other words, it charges surplus which arises on the transfer of a capital asset in terms of appreciation of capital value of that asset. In the said judgment, this Court held that the “asset” must be one which falls within the contemplation of Section

THE COMMISSONER OF INCOME TAX vs. M/S B V REDDY MARKETING P. LTD

Appeal stands dismissed

ITA/353/2007HC Karnataka02 Dec 2013

Bench: N.KUMAR,RATHNAKALA

Section 260ASection 50B

gains arising from the transfer of a capital asset to income-tax. In other words, it charges surplus which arises on the transfer of a capital asset in terms of appreciation of capital value of - 7 - that asset. In the said judgment, this Court held that the “asset” must be one which falls within the contemplation of Section

THE COMMISSIONER OF INCOME TAX vs. INDUSTRIAL HYDRAULICS PVT LTD

In the result, this appeal is allowed

ITA/483/2007HC Karnataka03 Mar 2015

Bench: B.S PATIL,P.S.DINESH KUMAR

Section 143(1)(a)Section 147Section 148Section 154Section 260Section 50Section 50BSection 80

50B of the Income Tax Act, 1961 (for short, hereinafter referred to as ‘the Act’) is not applicable with retrospective effect from 01.04.2000 and therefore, the provisions of Section 80-IA of the Act are also not applicable to the facts of the case, inasmuch as the entire business undertaking was transferred as an ongoing concern with the whole assets