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.

4 results for “capital gains”+ Section 75clear

Sorted by relevance

Mumbai2,399Delhi1,916Bangalore886Chennai621Ahmedabad553Kolkata480Jaipur391Hyderabad294Chandigarh248Surat229Pune206Cochin204Karnataka192Indore180Raipur85Nagpur78Visakhapatnam61Lucknow59Calcutta58Cuttack56Amritsar55Rajkot53Telangana31Guwahati31SC24Agra22Jodhpur14Ranchi14Dehradun12Allahabad10Panaji8Jabalpur5Patna5Kerala4Rajasthan4Orissa2Andhra Pradesh2Varanasi2D.K. JAIN JAGDISH SINGH KHEHAR1A.K. SIKRI N.V. RAMANA1Himachal Pradesh1Punjab & Haryana1

JIK GEORGE vs. THE INCOME TAX OFFICER, WARD-2

Appeal is dismissed

ITA/47/2018HC Kerala15 Nov 2021

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

Section 2(14)

75,187/- only as against the indexed cost of Rs.9,48,000/- claimed by the appellant. 8. These grounds were raised by the assessee before the ITA NO. 47 OF 2018 -4- CIT(A). However, the CIT(A) omitted to consider these grounds while adjudicating the appeal of the assessee. Hence, these two grounds are remitted to the file

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

ITA/483/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

75,914/- as income from business of the assessee. Thereafter the AO issued notice dated 23.3.2001 and ITA Nos.757/2009 and batch cases 15 reopened the assessment under Section 148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/758/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

75,914/- as income from business of the assessee. Thereafter the AO issued notice dated 23.3.2001 and ITA Nos.757/2009 and batch cases 15 reopened the assessment under Section 148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

ITA/929/2009HC Kerala19 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: THE COMMISSIONER OF INCOME TAXFor Respondent: M/S.PREMIER TYRES LTD

75,914/- as income from business of the assessee. Thereafter the AO issued notice dated 23.3.2001 and ITA Nos.757/2009 and batch cases 15 reopened the assessment under Section 148 of the Act. The proposed re-assessment principally was on the ground that the income received as lease rent from ATL could not have been treated as business income