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 194clear

Sorted by relevance

Mumbai456Delhi359Bangalore185Karnataka123Jaipur103Ahmedabad92Kolkata84Chennai74Chandigarh64Calcutta50Hyderabad40Cochin39Raipur36Pune36Amritsar25Guwahati21Indore20Telangana16Cuttack13Surat13Lucknow12SC7Jodhpur7Dehradun5Rajasthan5Visakhapatnam4Allahabad4Nagpur4Patna3Agra2Panaji2Rajkot1Kerala1Andhra Pradesh1Varanasi1Ranchi1

Key Topics

Section 80P(2)(a)22Section 2638Section 1475Section 1483Section 143(1)(a)2Section 80P2Section 80P(2)(d)2Section 80P(2)(c)2Addition to Income

NIRMALKUMAR AGRAWAL HUF,NAGPUR vs. INCOME TAX OFFICER, WARD-2, BHANDARA

In the result, assessee’s appeal stands allowed

ITA 242/NAG/2025[2018-19]Status: DisposedITAT Nagpur22 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rohan Loya a/wFor Respondent: Shri Pankaj Kumar
Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 263

capital gain your all bank accounts. and unsecured loan advanced. Pg.5, Para–3.2 Notice u/s 142(1) dt. 29/10/2022 – Point 2. Pg.4, Para–3 • As stated by the assessee during • Please furnish agreement • There is no written assessment / contract depicting agreement / contract proceedings that terms and conditions of for loan taken from there was no loan taken from NAPL

2
Deduction2
Disallowance2

TAJSHREE AUTOWHEELS PRIVATE LIMITED,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, assessee’s appeal is allowed for statistical purposes

ITA 400/NAG/2024[2014-15]Status: DisposedITAT Nagpur04 Mar 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Madhav VichoreFor Respondent: Shri Abhay Y. Marathe
Section 56(2)Section 56(2)(viib)

gains by understatement of the consideration. This was real object and purpose of the enactment of sub-section (2) and the interpretation of this sub-section must fall in line with the advancement of that object and purpose. We must, therefore, accept as the underlying assumption of subsection (2) that there is understatement of consideration in respect of the transfer

THE VIDHARBHA PREMIER CO-OPERATIVE HOUSING SOCIETY LTD,,NAGPUR vs. TAX RECOVERY OFFICER, RANGE-6, NAGPUR

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

ITA 232/NAG/2012[2009-10]Status: DisposedITAT Nagpur09 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri Alok Bha gatFor Respondent: Shri A.R. Ninawe
Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

capital of Rs.6 crore and deposit of RS.285 crore and having 1,21,855 members of the society. Some of them give deposit and some ot them get credit facility for house property. The proposed aeniel u/s 80P(2)(a)(i) would seriously frustrate the teqisletive intention for which the said subsection is on record for decades of the' coming

ITO, WARD-6(1),, NAGPUR vs. THE VIDARBHA PREMIER CO-OP. HOUSING SOCIETY,, NAGPUR

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

ITA 224/NAG/2012[2009-10]Status: DisposedITAT Nagpur09 Jan 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

For Appellant: Shri Alok Bha gatFor Respondent: Shri A.R. Ninawe
Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

capital of Rs.6 crore and deposit of RS.285 crore and having 1,21,855 members of the society. Some of them give deposit and some ot them get credit facility for house property. The proposed aeniel u/s 80P(2)(a)(i) would seriously frustrate the teqisletive intention for which the said subsection is on record for decades of the' coming