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10 results for “capital gains”+ Section 54Gclear

Sorted by relevance

Chandigarh52Mumbai36Delhi34Bangalore29Chennai14Kolkata10Karnataka10Pune9Jaipur8Indore6SC6Ahmedabad6Hyderabad5Rajkot4Guwahati3Telangana3Visakhapatnam2Agra2Calcutta2Patna1Raipur1Nagpur1Cuttack1Surat1A.K. SIKRI ROHINTON FALI NARIMAN1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 26018Capital Gains8Section 260A6Section 1485Section 50C4Section 54F4Section 54G4Section 483Section 553Addition to Income

THE COMMR OF INCOME TAX vs. M/S DYNAMIC ENTERPRISE

The appeal stands dismissed

ITA/1414/2006HC Karnataka16 Sept 2013

Bench: This Bench.

Section 148Section 2(47)Section 45(4)

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections [***] [54, 54B, [***] [ [54D, [54E, [54EA, 54EB,] 54F [, 54G

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

3
Long Term Capital Gains3
Survey u/s 133A2
Section 260
Section 260A
Section 48
Section 50C
Section 50D

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise - 8 - provided in sections 54, 54B, 54D, 54E, 54EA, 54EB, 54F, 54G

PR COMMISSIONER OF WEALTH TAX-6 vs. M R KODANDRAM

Appeals stand dismissed

WTA/11/2017HC Karnataka18 Oct 2019

Bench: RAVI MALIMATH,ASHOK S.KINAGI

Section 260Section 260A

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B, 54D, 54E, 54EA, 54EB, 54F, 54G

THE COMMISSIONER OF INCOME TAX vs. M/S ASSOCIATED ELECTRONIC AND ELCTRICAL

The appeal stands dismissed

ITA/358/2009HC Karnataka18 Dec 2015

Bench: S.SUJATHA,VINEET SARAN

Section 260Section 48Section 55Section 55(2)(a)

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B, 54D, 54E, 54EA, 54EB, 54F, 54G

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

gains arising from the transfer of a capital asset effected in the previous year shall, save as otherwise provided in sections 54, 54B, 54D, 54E, 54EA, 54EB, 54F , 54G

THE PR. COMMISSIONER OF INCOME TAX vs. MRS. VANAJA MATTHEN

The appeal is dismissed

ITA/456/2017HC Karnataka30 Oct 2018

Bench: This Court, Questioning The Order Dated 25.01.2017 In

Section 260ASection 54F

gains arising from the transfer of a capital asset effected in the previous year shall, save or otherwise provided in sections 54, 54B, 54D, 54E, 54EA, 54EB, 54F, 54G

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)

Section 54G of the Income tax Act, 1961('Act' for short) against long term capital gains. The Assessing Officer rejected

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

gains. It is further 14 submitted that assessee is not entitled to produce the documents before this court without appropriate application which is supported by an affidavit. 9. By way of rejoinder reply, learned counsel for the assessee submitted that this court may record a finding with regard to applicability of Section 50C in the fact situation of the case

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

ITA/881/2008HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand

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

The appeals stand disposed of, accordingly

ITA/211/2009HC Karnataka25 Mar 2015

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 260

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand