BharatTax.net
SearchITATHigh CourtsSupreme CourtAI 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.

1 result for “capital gains”+ Section 2(1)clear

Sorted by relevance

Mumbai3,535Delhi2,671Chennai956Ahmedabad806Bangalore715Jaipur696Hyderabad590Kolkata586Pune434Indore349Chandigarh339Surat254Cochin219SC212Nagpur197Raipur189Visakhapatnam172Rajkot157Lucknow124Amritsar100Patna91Panaji74Agra74Dehradun72Cuttack64Jodhpur56Guwahati52Ranchi52Jabalpur47Allahabad24Varanasi11A.K. SIKRI ROHINTON FALI NARIMAN2D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1ANIL R. DAVE SHIVA KIRTI SINGH1ASHOK BHAN DALVEER BHANDARI1K.S. RADHAKRISHNAN A.K. SIKRI1A.K. SIKRI N.V. RAMANA1

M/S MANGALORE GANESH BEEDI WORKS vs. COMMISSIONER OF INCOME TAX, MYSORE

The appeals are disposed of in the above terms

C.A. No.-010547-010548 - 2011Supreme Court15 Oct 2015
Section 35ASection 37

1 [1971] 81 ITR 754 (SC) 2 [1967] 63 ITR 207 (SC) 6 Page 7 JUDGMENT expenses being incurred for protecting the business of the going concern subsequent to that date. In other words all the legal expenses incurred were prior to 21st September, 1994 and were therefore personal in nature. 19. We are not at all impressed with