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30 results for “capital gains”+ Section 12A(1)(b)clear

Sorted by relevance

Mumbai70Delhi58Bangalore47Kolkata30Ahmedabad29Hyderabad25Jaipur25Pune20Chennai19Indore17Visakhapatnam12Raipur7Lucknow6Nagpur6Chandigarh5Surat4Agra3Allahabad3Cuttack3Rajkot3Panaji2Jabalpur1Amritsar1Dehradun1Patna1

Key Topics

Section 1124Section 2(15)23Section 35(1)(ii)15Section 12A13Exemption13Section 1011Section 1479Section 2637Section 143(3)6Deduction

ACIT, CC-2(1), KOL, KOLKATA vs. SHALIMAR HATCHERIES LIMITED, KOLKATA

In the result, the appeal of the Revenue is allowed and the Cross Objection filed by the assessee is dismissed

ITA 546/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Jan 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Assistant Commissioner Of Income Tax,....Appellant Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Shalimar Hatcheries Ltd.,......................Respondent 46C, Chowringhee Road, Park Street, 17Th Floor, Everest House, Kolkata-700071 [Pan: Aadcs6537J] - A N D - C.O. No. 13/Kol/2023 (In I.T.A. No. 546/Kol/2023) Assessment Year: 2012-2013 Shalimar Hatcheries Ltd.,..................Cross Objector 46C, Chowringhee Road, Park Street, Kolkata-700071 [Pan: Aadcs6537J] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Central Circle-2(1), Kolkata, Aayakar Bhawan Poorva, 110, Shanti Pally, Kolkata-700107 Appearances By: Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue

Section 132Section 139Section 143(2)Section 143(3)Section 147Section 148Section 153A

Showing 1–20 of 30 · Page 1 of 2

5
Reopening of Assessment4
Addition to Income3
Section 35(1)(ii)

12A of 132/8E/23/04-05 Income Tax the I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 05 Income Tax 80G(5)(vi) of 12.12.2011 (Exemption), the I.T. Act, DIT(E)/3248/SE/23/04- Kolkata 1961 (made 05 30 Assessment Year: 2012-2013 & C.O. No. 13/KOL/2023 (in ITA No. 546/KOL/2023) Shalimar Hatcheries Ltd. perpetual) Registration Initial order no. 49 27.02.2004 CCIT

ORIENT INDUSTRIAL CORPORATION,KOLKATA vs. ACIT, CIRCLE - 35, KOLKATA, KOLKATA

ITA 2247/KOL/2017[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

HIRALAL BHANDARI, LEGAL HAIR OF LATE CHAMPALAL BHANDARI,KOLKATA vs. A.C.I.T.,CIRCLE-37, KOLKATA

ITA 2448/KOL/2019[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

ITA 2317/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

M/S H.K.DUTTA & CO.,KOLKATA vs. A.C.I.T.,CIRCLE-37, KOLKATA

ITA 2385/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

ABHILASH TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), KOLKATA

ITA 133/KOL/2021[2012-13]Status: DisposedITAT Kolkata07 Mar 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

ABHILASH TRADECOM PVT. LTD.,KOLKATA vs. ITO, WARD-3(2), KOLKATA

ITA 132/KOL/2021[2011-12]Status: DisposedITAT Kolkata07 Mar 2023AY 2011-12

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

TARASAFE INTERNATIONAL PRIVATE LIMITED ,KOLKATA vs. D.C.I.T.,CIRCLE-15(2), KOLKATA

ITA 261/KOL/2020[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

M/S COALSALE CO.,KOLKATA vs. A.C.I.T.,CIRCLE-34, KOLKATA

ITA 23/KOL/2020[2015-16]Status: DisposedITAT Kolkata07 Mar 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

PS MAGNUM,KOLKATA vs. A.C.I.T.,CIRCLE-29, KOLKATA

ITA 136/KOL/2020[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

REACHASIA,KOLKATA vs. A.C.I.T.,CIRCLE-29, KOLKATA

ITA 108/KOL/2020[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

REACHASIA,KOLKATA vs. ACIT, CIR.-29, KOLKATA

ITA 107/KOL/2020[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

HIRALAL BHANDARI, LEGAL HAIR OF LATE CHAMPALAL BHANDARI,KOLKATA vs. A.C.I.T.,CIRCLE-37, KOLKATA

ITA 2449/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

HIRALAL BHANDARI,KOLKATA vs. ITO, WARD-37(1), KOLKATA, KOLKATA

ITA 2316/KOL/2019[2013-14]Status: DisposedITAT Kolkata07 Mar 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Boradi.T.A. No. 261/Kol/2020 Assessment Year: 2013-2014 Tarasafe International Private Limited,......................Appellant C/O. Dutta Properties, Budge Budge Trunk Road, Gobindpur, Kolkata-700141 [Pan:Aadct0645E] -Vs.- Deputy Commissioner Of Income Tax,.........................Respondent Circle-15(2), Kolkata, Aayakar Bhawan Poorva, 110, Shantipally, Kolkata-700107

12A of the Income Tax 132/8E/23/04-05 I.T. Act (Exemption), Kolkata Registration DIT(E)/906/SE/23/04- 27.10.2004 Director of u/s 80G(5)(vi) 05 Income Tax of the I.T. Act, (Exemption), 1961 (made DIT(E)/3248/SE/23/04- 12.12.2011 Kolkata perpetual) 05 Registration Initial order no. 49 27.02.2004 CCIT-III, u/s 10(23C) of Kolkata Renewal vide No. CCIT- 16.01.2014 the I.T. Act III/10

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1123/KOL/2024[2018-2019]Status: DisposedITAT Kolkata15 Oct 2024AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm]

Section 11Section 143(3)Section 2(15)Section 263

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO,WARD-1(3), EXEMPT, KOLKATA. , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 906/KOL/2023[2014-15]Status: DisposedITAT Kolkata18 Mar 2024AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular

THE INSTITUTE OF INDIAN FOUNDRYMEN,KOLKATA vs. ITO, WARD 1(3), EXEMPTION , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 499/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Jun 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 11Section 12ASection 2(15)

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular

INDIAN CHAMBER OF COMMERCE,KOLKATA vs. DCIT,CIR-1(1), (EXEMPTION), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 934/KOL/2023[2014-15]Status: DisposedITAT Kolkata22 Dec 2023AY 2014-15

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into 23 I.T.A. Nos.933 & 934/Kol/2023 Assessment Years: 2013-14 & 2014-15 Indian Chamber of Commerce existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under

INDIAN CHAMBER OF COMMERCE. ,KOLKATA vs. DCIT, CIR-1(1), (EXEMPTION), KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 933/KOL/2023[2013-14]Status: DisposedITAT Kolkata22 Dec 2023AY 2013-14

Bench: Shri Rajpalyadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 11Section 12ASection 2(15)Section 25

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into 23 I.T.A. Nos.933 & 934/Kol/2023 Assessment Years: 2013-14 & 2014-15 Indian Chamber of Commerce existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under

THE INSTITUTE OF INDIA FOUNDRYMEN,KOLKATA vs. ITO, WARD-1(3),EXEMPT, KOLKATA., KOLKATA

In the result, the appeals of the assessee are allowed

ITA 1230/KOL/2023[2017-18]Status: HeardITAT Kolkata12 Apr 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

12A of the Act, carrying on its main object of development of trade, industries and commerce. The main objects for which the association came into existence, are clearly set out in clause 3 of the Memorandum of Association which duly records and reads as under: “3(a) To promote and protect the trade, commerce and industries and in particular