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 15Aclear

Sorted by relevance

Mumbai53Delhi40Pune16Bangalore15Hyderabad10Ahmedabad8Jaipur7Kolkata4SC2Cochin2Indore2Telangana2Visakhapatnam1Karnataka1

Key Topics

Section 14A5Disallowance4Addition to Income4Section 2502Deduction2

M/S. BANDHAN BANK LTD. (ERSTWHILE GHOSH FINANCE LTD),KOLKATA vs. DCIT,CIR-5(1), KOL, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 465/KOL/2023[2016-17]Status: DisposedITAT Kolkata26 Aug 2024AY 2016-17

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2016-17

For Appellant: Shri Biswanath Paul, FCAFor Respondent: Shri Subhro Das, Addl. CIT, Sr. DR
Section 143(3)Section 17(2)(vi)Section 192Section 250Section 37

capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head, "Profits and Gains of Business or Profession". 20 M/s Bandhan Bank Limited: AY: 2016-17 7. Thus, from perusal of section

MANIPUR TEA CO. PRIVATE LIMITED,KOLKATA vs. A.C.I.T., CIRCLE-4, KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

ITA 1749/KOL/2017[2002-03]Status: DisposedITAT Kolkata06 Apr 2018AY 2002-03

Bench: Shri P.M. Jagtap, Am] I.T.A. No. 1749/Kol/2017 Assessment Year: 2002-03 Manipur Tea Co. Pvt. Ltd................................…………………………………………………Appellant Continental Chambers, 4Th Floor, 15A, Hemanta Basu Sarani, Kolkata – 700 001 [Pan: Aaact 9636 I] Acit Cir 4 Kolkata...................……………………………………………...........................Respondent P-7, Chowringhee Square, Aayakar Bhawan, 3Rd Floor, Kolkata – 700 069 Appearances By: Shri M.K. Jain, Ar Appearing On Behalf Of The Assessee. Shri Gautam Patra, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : February 13, 2018 Date Of Pronouncing The Order : April 06, 2018 Order This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) - 2, Kolkata Dated 10.04.2017 Whereby He Confirmed The Various Additions / Disallowances Made By The A.O. To The Total Income Of The Assessee.

15A, Hemanta Basu Sarani, Kolkata – 700 001 [PAN: AAACT 9636 I] ACIT CIR 4 Kolkata...................……………………………………………...........................Respondent P-7, Chowringhee Square, Aayakar Bhawan, 3rd Floor, Kolkata – 700 069 Appearances by: Shri M.K. Jain, AR appearing on behalf of the Assessee. Shri Gautam Patra, Addl. CIT appearing on behalf of the Revenue. Date of concluding the hearing : February 13, 2018 Date

ACIT, CIRCLE -15(1),KOLKATA,KOLKATA vs. BALJIT SECURITIES PVT. LTD., KOLKATA

In the result, the appeal of revenue is partly allowed

ITA 346/KOL/2017[2012-13]Status: DisposedITAT Kolkata24 Feb 2021AY 2012-13

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 115JSection 14A

15A to 15C of paper book. Moreover Hon’ble ITAT, Kolkata had held in assessee’s own case in the A.Y.2009-10 that earning of dividend was merely incidental! to the holding of shares (as stock in trade) for the particular period within which dividend was declared - The balance sheet of the assessee does not show any investment & all the shares

MANIPUR TEA CO. PRIVATE LIMITED,KOLKATA vs. D.C.I.T., CIRCLE-4, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2692/KOL/2013[2008-2009]Status: DisposedITAT Kolkata26 Jul 2017AY 2008-2009

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 2692/Kol/2013 Assessment Year: 2008-09

Section 14ASection 250

15A Hemanta Basu Sarani Kolkata - 700001 [PAN : AAACT 9636 L] Deputy Commissioner of Income Tax Circle-4……………………………………….Respondent Aayakar Bhavan P-7, Chowringhee Square Kolkata – 700 069 Appearances by: Shri M.K. Jain, FCA, appearing on behalf of the assessee. Shri Sallong Yaden, Addl. CIT, appearing on behalf of the Revenue. Date of concluding the hearing : July 13, 2017 Date