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.

12 results for “capital gains”+ Section 220(2)clear

Sorted by relevance

Mumbai578Delhi478Chennai188Bangalore186Jaipur138Ahmedabad133Karnataka118Kolkata90Hyderabad73Cochin61Indore57Raipur40Pune38Chandigarh37Panaji32Guwahati27Lucknow16Calcutta16Nagpur12Surat10Cuttack10Rajkot8Amritsar7Jabalpur6Telangana6Kerala6Patna5Visakhapatnam5Ranchi5Agra4SC4Rajasthan3Allahabad2Jodhpur1Andhra Pradesh1

Key Topics

Section 683

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , AKOLA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 375/NAG/2024[2018-19]Status: DisposedITAT Nagpur18 Nov 2024AY 2018-19

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

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 142(1)Section 143Section 144BSection 68

capital, reserves and share premium. Therefore, as the company has no option to borrow funds from the outsiders, the shareholders have borrowed funds in their Individual capacities and forwarded same to the company. Even the cash credit limit of the assessee‟s proprietorship concern was used to advance funds to the private limited company. Therefore

ASTT.COMMISSIONER OF INCOME TAX,CENTRAL CIR 2(3) R, NAGPUR vs. M GUPTA COALFIELDS & WASHERIES LTD., NAGPUR

In the result, cross objections No

ITA 414/NAG/2014[2008-09]Status: DisposedITAT Nagpur22 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6,95,625/- on railway siding. The assessee company is engaged in the business of coal washery. The Assessing Officer

ASSTT.C,I,.T, CENTRAL CIR, -2(3), NAGPUR vs. M/S GUPTA COALFIELDS & WASHERIES LTD., NAGPUR

In the result, cross objections No

ITA 429/NAG/2014[2005-06]Status: FixedITAT Nagpur22 Oct 2019AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6,95,625/- on railway siding. The assessee company is engaged in the business of coal washery. The Assessing Officer

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 478/NAG/2014[2007-08]Status: DisposedITAT Nagpur22 Oct 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6,95,625/- on railway siding. The assessee company is engaged in the business of coal washery. The Assessing Officer

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS 7 WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 482/NAG/2014[2006-07]Status: DisposedITAT Nagpur22 Oct 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6,95,625/- on railway siding. The assessee company is engaged in the business of coal washery. The Assessing Officer

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 483/NAG/2014[2007-08]Status: DisposedITAT Nagpur22 Oct 2019AY 2007-08

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6,95,625/- on railway siding. The assessee company is engaged in the business of coal washery. The Assessing Officer

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 477/NAG/2014[2006-07]Status: DisposedITAT Nagpur22 Oct 2019AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6,95,625/- on railway siding. The assessee company is engaged in the business of coal washery. The Assessing Officer

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 479/NAG/2014[2008-09]Status: DisposedITAT Nagpur22 Oct 2019AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6,95,625/- on railway siding. The assessee company is engaged in the business of coal washery. The Assessing Officer

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 480/NAG/2014[2009-10]Status: DisposedITAT Nagpur22 Oct 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6,95,625/- on railway siding. The assessee company is engaged in the business of coal washery. The Assessing Officer

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA COAL(INDIA) LTD, NAGPUR

In the result, cross objections No

ITA 481/NAG/2014[2010-11]Status: DisposedITAT Nagpur22 Oct 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6,95,625/- on railway siding. The assessee company is engaged in the business of coal washery. The Assessing Officer

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 484/NAG/2014[2009-10]Status: DisposedITAT Nagpur22 Oct 2019AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6,95,625/- on railway siding. The assessee company is engaged in the business of coal washery. The Assessing Officer

ASSTT. C.I.T, CENTRAL CIR, -2(1), NAGPUR vs. M/S GUPTA GLOBAL RESOURCES LTD(EAELIER KNOWN AS GUPTA COALFIELDS & WASHHERIES LTD), NAGPUR

In the result, cross objections No

ITA 485/NAG/2014[2010-11]Status: DisposedITAT Nagpur22 Oct 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

220/- and Rs.1,69,92,222/- on account of road and railway siding and wind mill respectively. 11. The brief facts on the issue are that the assessee claimed depreciation of Rs.18,76,595/- on approach road and depreciation of Rs.6,95,625/- on railway siding. The assessee company is engaged in the business of coal washery. The Assessing Officer