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9 results for “capital gains”+ Section 211clear

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Key Topics

Section 2(14)2

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

211 OF 2019 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: SHRI. JOSE THOMAS PADINJAREVEETTIL , PUTHENVEEDU, ADOOR P.O., PATHANAMTHITTA-691 523. BY ADV.SRI.ANIL D. NAIR (SR.) BY ADV.SRI.R.SREEJITH BY ADV.SMT.TELMA RAJU BY ADV.SRI.SANGEETH JOSEPH JACOB BY ADV.SMT.CRISTINA ANNA PAUL THIS INCOME TAX APPEAL

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

211 OF 2019 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: SHRI. JOSE THOMAS PADINJAREVEETTIL , PUTHENVEEDU, ADOOR P.O., PATHANAMTHITTA-691 523. BY ADV.SRI.ANIL D. NAIR (SR.) BY ADV.SRI.R.SREEJITH BY ADV.SMT.TELMA RAJU BY ADV.SRI.SANGEETH JOSEPH JACOB BY ADV.SMT.CRISTINA ANNA PAUL THIS INCOME TAX APPEAL

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

211 OF 2019 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: SHRI. JOSE THOMAS PADINJAREVEETTIL , PUTHENVEEDU, ADOOR P.O., PATHANAMTHITTA-691 523. BY ADV.SRI.ANIL D. NAIR (SR.) BY ADV.SRI.R.SREEJITH BY ADV.SMT.TELMA RAJU BY ADV.SRI.SANGEETH JOSEPH JACOB BY ADV.SMT.CRISTINA ANNA PAUL THIS INCOME TAX APPEAL

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

211 OF 2019 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: SHRI. JOSE THOMAS PADINJAREVEETTIL , PUTHENVEEDU, ADOOR P.O., PATHANAMTHITTA-691 523. BY ADV.SRI.ANIL D. NAIR (SR.) BY ADV.SRI.R.SREEJITH BY ADV.SMT.TELMA RAJU BY ADV.SRI.SANGEETH JOSEPH JACOB BY ADV.SMT.CRISTINA ANNA PAUL THIS INCOME TAX APPEAL

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

211 OF 2019 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT/APPELLANT/REVENUE: THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) KOCHI. BY ADV.SRI.P.K.RAVINDRANATHA MENON (SR.) BY SRI.JOSE JOSEPH, SC FOR INCOME TAX RESPONDENT/RESPONDENT/ASSESSEE: SHRI. JOSE THOMAS PADINJAREVEETTIL , PUTHENVEEDU, ADOOR P.O., PATHANAMTHITTA-691 523. BY ADV.SRI.ANIL D. NAIR (SR.) BY ADV.SRI.R.SREEJITH BY ADV.SMT.TELMA RAJU BY ADV.SRI.SANGEETH JOSEPH JACOB BY ADV.SMT.CRISTINA ANNA PAUL THIS INCOME TAX APPEAL

THE COMMISSIONER OF INCOME TAX-1, KOCHI vs. M/S.COCHIN MALABAR ESTATES & INDUSTRIES LTD.

ITA/179/2014HC Kerala28 Oct 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

Section 143(2)Section 2(14)Section 2(14)(iii)Section 260A

section 45, held that "taxation or exemption from taxation depends upon the subject of transfer answering or not answering the definition of capital asset at the time of transfer and at no other point of time." In the subsequent decisions reported in CIT v. P.J. Thomas [1995] 211 ITR 897 (Mad) and (CWT v. E. Udayakumar

M/S.KOTTAYAM CO-OPERATIVE AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. vs. THE INCOME TAX OFFICER

ITA/34/2018HC Kerala15 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S.KOTTAYAM CO-OPERATIVE AGRICULTURAL & RURALFor Respondent: THE INCOME TAX OFFICER

capital gains on the purchase of a residential house'. This has come up for interpretation in many cases as indicated below: • Vittal Krishna Conjeevaram vs. ITO (2013) 144 ITD 325 (Hyd) . ITA Nos.34 & 35 of 2018 & 25 & 27 of 2019 10 • CIT and Anor. Vs. D Ananda Basappa (2009) ITR 329 (Kar) • CIT vs. Smt. KG Rukumini Amma

THE MEENACHIL CO-OPERATIVE AGRICULTURAL & RURAL DEVELOPMENT BANK LTD. vs. THE INCOME TAX OFFICER

ITA/35/2018HC Kerala15 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S.KOTTAYAM CO-OPERATIVE AGRICULTURAL & RURALFor Respondent: THE INCOME TAX OFFICER

capital gains on the purchase of a residential house'. This has come up for interpretation in many cases as indicated below: • Vittal Krishna Conjeevaram vs. ITO (2013) 144 ITD 325 (Hyd) . ITA Nos.34 & 35 of 2018 & 25 & 27 of 2019 10 • CIT and Anor. Vs. D Ananda Basappa (2009) ITR 329 (Kar) • CIT vs. Smt. KG Rukumini Amma

THE MEENACHIL CO-OPERATIVE AGRICULTURAL AND RURAL DEVELOPMENT BANK LTD., vs. THE INCOME TAX OFFICER,

ITA/25/2019HC Kerala15 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

For Appellant: M/S.KOTTAYAM CO-OPERATIVE AGRICULTURAL & RURALFor Respondent: THE INCOME TAX OFFICER

capital gains on the purchase of a residential house'. This has come up for interpretation in many cases as indicated below: • Vittal Krishna Conjeevaram vs. ITO (2013) 144 ITD 325 (Hyd) . ITA Nos.34 & 35 of 2018 & 25 & 27 of 2019 10 • CIT and Anor. Vs. D Ananda Basappa (2009) ITR 329 (Kar) • CIT vs. Smt. KG Rukumini Amma