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8 results for “capital gains”+ Section 54(1)clear

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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

54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section

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

54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section

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

54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section

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

54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section

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

54, 55, 56 & 68/20 & 6/21 :: 21 :: 11.7 In the case of Cadell Weaving Mill Co. (P.) Ltd. (273 ITR 1), the argument before the Supreme Court was arising out of the return of income of the assessee. The amount received by the asessee on surrender of tenancy right, whether liable to capital gains under section

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

1] words importing the masculine gender shall be taken to include females; and [2] words in singular shall include the plural, and vice-versa'. In the instant case, there is nothing in the Section to suggest that the definition restricts the applicability of section 80P only to agricultural and rural development banks having its area of operation in a single

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

1] words importing the masculine gender shall be taken to include females; and [2] words in singular shall include the plural, and vice-versa'. In the instant case, there is nothing in the Section to suggest that the definition restricts the applicability of section 80P only to agricultural and rural development banks having its area of operation in a single

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

1] words importing the masculine gender shall be taken to include females; and [2] words in singular shall include the plural, and vice-versa'. In the instant case, there is nothing in the Section to suggest that the definition restricts the applicability of section 80P only to agricultural and rural development banks having its area of operation in a single