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.

12 results for “capital gains”+ Section 253clear

Sorted by relevance

Mumbai270Delhi220Ahmedabad86Chennai72Indore61Jaipur60Chandigarh48Bangalore43Kolkata34Lucknow26Hyderabad25Panaji17Ranchi15Surat14Pune13Raipur13Nagpur12Rajkot11Guwahati10Amritsar9Cochin8Varanasi6Agra5Visakhapatnam5Allahabad4Patna4Cuttack2Jodhpur1

Key Topics

Section 143(3)16Section 153A11Section 142(1)4Section 1392Section 143(2)2Deduction2

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

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

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

253) while considering the question as to whether refund of sales tax on raw materials, machinery and finished goods, levied by the State Government be treated as capital or revenue in nature held as under: "Held, dismissing the appeal, that under the notification in question the payments were made to assist the new industries at the commencement of business

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

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

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

253) while considering the question as to whether refund of sales tax on raw materials, machinery and finished goods, levied by the State Government be treated as capital or revenue in nature held as under: "Held, dismissing the appeal, that under the notification in question the payments were made to assist the new industries at the commencement of business

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 254/NAG/2022[2018-19]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-19
Section 143(3)Section 153A

capital gains because these\nwere created out of bank deposits made in the bank accounts of the\nassessees after the money transferred from the account of M/s. Alfa India.\nNo telescopic benefit have been given as it was out of the source deposited\nin the bank accounts of the assessees. Netting of the money left have also\nnot been considered

UMESH SADASHIV THAKRE ,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 242/NAG/2022[2020-2021]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-2021
Section 143(3)Section 153A

capital gains because these\nwere created out of bank deposits made in the bank accounts of the\nassessees after the money transferred from the account of M/s. Alfa India.\nNo telescopic benefit have been given as it was out of the source deposited\nin the bank accounts of the assessees. Netting of the money left have also\nnot been considered

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 263/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

capital gains because these\nwere created out of bank deposits made in the bank accounts of the\nassessees after the money transferred from the account of M/s. Alfa India.\nNo telescopic benefit have been given as it was out of the source deposited\nin the bank accounts of the assessees. Netting of the money left have also\nnot been considered

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

ITA 245/NAG/2022[2018-2019]Status: DisposedITAT Nagpur09 Jun 2025AY 2018-2019

capital gains because these\nwere created out of bank deposits made in the bank accounts of the\nassessee after the money transferred from the account of M/s. Alfa India.\nNo telescopic benefit have been given as it was out of the source deposited\nin the bank accounts of the assessees. Netting of the money left have also\nnot been considered

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 259/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16

capital gains because these\nwere created out of bank deposits made in the bank accounts of the\nassessees after the money transferred from the account of M/s. Alfa India.\nNo telescopic benefit have been given as it was out of the source deposited\nin the bank accounts of the assessees. Netting of the money left have also\nnot been considered

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. ATUL YAMSANWAR , NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 260/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-18

capital gains because these\nwere created out of bank deposits made in the bank accounts of the\nassessees after the money transferred from the account of M/s. Alfa India.\nNo telescopic benefit have been given as it was out of the source deposited\nin the bank accounts of the assessees. Netting of the money left have also\nnot been considered

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

capital gains because these\nwere created out of bank deposits made in the bank accounts of the\nassessees after the money transferred from the account of M/s. Alfa India.\nNo telescopic benefit have been given as it was out of the source deposited\nin the bank accounts of the assessees. Netting of the money left have also\nnot been considered

YRCE EDUCATE PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 244/NAG/2022[2017-2018]Status: DisposedITAT Nagpur09 Jun 2025AY 2017-2018

capital gains because these\nwere created out of bank deposits made in the bank accounts of the\nassessees after the money transferred from the account of M/s. Alfa India.\nNo telescopic benefit have been given as it was out of the source deposited\nin the bank accounts of the assessees. Netting of the money left have also\nnot been considered

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 252/NAG/2022[2016-2017]Status: DisposedITAT Nagpur09 Jun 2025AY 2016-2017

capital gains because these\nwere created out of bank deposits made in the bank accounts of the\nassessees after the money transferred from the account of M/s. Alfa India.\nNo telescopic benefit have been given as it was out of the source deposited\nin the bank accounts of the assessees. Netting of the money left have also\nnot been considered

ATUL MANOHARRAO YAMSANWAR,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 2(1), NAGPUR

In the result, all the appeals filed by the assessee are allowed and all\nthe appeals filed by the Revenue are dismissed

ITA 250/NAG/2022[2014-2015]Status: DisposedITAT Nagpur09 Jun 2025AY 2014-2015

capital gains because these\nwere created out of bank deposits made in the bank accounts of the\nassessees after the money transferred from the account of M/s. Alfa India.\nNo telescopic benefit have been given as it was out of the source deposited\nin the bank accounts of the assessees. Netting of the money left have also\nnot been considered