BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

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.

7 results for “capital gains”+ Unexplained Moneyclear

Sorted by relevance

Mumbai1,284Delhi932Jaipur401Chennai354Kolkata345Ahmedabad269Bangalore229Hyderabad228Pune133Indore125Chandigarh112Cochin108Nagpur83Surat70Rajkot67Amritsar51Guwahati49Visakhapatnam45Calcutta36Lucknow36Agra31Panaji29Raipur29Cuttack25Jodhpur16Ranchi10Dehradun10Allahabad9Karnataka7SC4Rajasthan3Jabalpur3Patna2Telangana2Varanasi2Orissa2ASHOK BHAN DALVEER BHANDARI1

Key Topics

Section 26031Section 14810Section 139(1)5Section 1535Revision u/s 2635Section 2542Section 2(22)(e)2

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/512/2017HC Karnataka23 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 2(22)(e)Section 254Section 260

gains to be taxed in the hands of the recipient share holder, viz., Mauritius Holding Company in the present case, in India. Date of Judgment :23-07-2018 I.T.A.No.512/2017 M/s. Fidelity Business Services India Pvt. Ltd., Vs. Assistant Commissioner of Income-Tax, & Anr. 16/86 18. He further submitted that the said Indo- Mauritius DTAA, of course now stands amended

COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

ITA/5034/2009HC Karnataka13 Aug 2012

N.KUMAR,H.S.KEMPANNA

Bench:
Section 139(1)Section 148Section 153Section 260

gains. (iii) While going through your balance sheet, I find that so called sale of diamonds were not realised by - 14 - you during the relevant previous year. You are requested to furnish copies of your bank accounts in which the sale proceeds of the diamonds were actually received by you. I will also request you to furnish Permanent Account Number

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

ITA/5036/2009HC Karnataka13 Aug 2012

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1)Section 148Section 153Section 260

gains. (iii) While going through your balance sheet, I find that so called sale of diamonds were not realised by - 14 - you during the relevant previous year. You are requested to furnish copies of your bank accounts in which the sale proceeds of the diamonds were actually received by you. I will also request you to furnish Permanent Account Number

COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

ITA/5035/2009HC Karnataka13 Aug 2012

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1)Section 148Section 153Section 260

gains. (iii) While going through your balance sheet, I find that so called sale of diamonds were not realised by - 14 - you during the relevant previous year. You are requested to furnish copies of your bank accounts in which the sale proceeds of the diamonds were actually received by you. I will also request you to furnish Permanent Account Number

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

ITA/5038/2009HC Karnataka13 Aug 2012

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1)Section 148Section 153Section 260

gains. (iii) While going through your balance sheet, I find that so called sale of diamonds were not realised by - 14 - you during the relevant previous year. You are requested to furnish copies of your bank accounts in which the sale proceeds of the diamonds were actually received by you. I will also request you to furnish Permanent Account Number

COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

ITA/5037/2009HC Karnataka13 Aug 2012

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1)Section 148Section 153Section 260

gains. (iii) While going through your balance sheet, I find that so called sale of diamonds were not realised by - 14 - you during the relevant previous year. You are requested to furnish copies of your bank accounts in which the sale proceeds of the diamonds were actually received by you. I will also request you to furnish Permanent Account Number

THE DEPUTY COMMISSIONER OF INCOME TAX vs. SRI. R. CHARUCHANDRA

Appeal is hereby dismissed

ITA/6001/2013HC Karnataka13 Feb 2017

Bench: ARAVIND KUMAR,B.A.PATIL

Section 132Section 141Section 143(2)Section 153ASection 260A

money lending which had been added as income of the assessee by the Assessing Officer and it has been noticed by the Tribunal that Assessee had withdrawn a sum of ` 16 lakhs on 07.09.2007, `10 lakhs on 08.10.2007 from State Bank of Mysore and for the assessment year 2002-03 on every long term capital gain of ` 18.2 lakhs received