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.

3 results for “capital gains”+ Section 54(1)clear

Sorted by relevance

Mumbai2,740Delhi2,211Bangalore979Chennai753Ahmedabad624Kolkata469Jaipur453Hyderabad326Pune271Chandigarh255Indore237Surat194Cochin173Karnataka172Raipur113Rajkot94Nagpur92Cuttack88Visakhapatnam86Calcutta55Lucknow50Guwahati50Amritsar38Telangana30SC28Ranchi26Agra23Dehradun22Patna16Jodhpur15Kerala8Jabalpur8Rajasthan7Panaji7Allahabad6Varanasi5Orissa3A.K. SIKRI ROHINTON FALI NARIMAN2Himachal Pradesh1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1Gauhati1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 1434Section 2214Section 1402Section 260A2Capital Gains2

M/S.SHEETAL REAL vs. INCOME TAX OFFICER

In the result, the appeal fails and the substantial questions of law

ITA/83/2010HC Orissa08 Feb 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 372A

1) was issued on several dates and the case was discussed with the authorised representative of the assessee. During the course of assessment proceedings several queries were raised by the assessing officer and in this appeal we are concerned about the issue as to whether the profit of Rs 4,32,09,144/- on sale of shares in six companies

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.S.C.PADHEE

Appeals are disposed of

ITA/3/2018HC Orissa23 Mar 2022

Bench: The Trial Court. I.E., Appellant No.1 As Accused No.1/Company & Appellant Nos.2 To 4 As Accused Nos. 2 To 4.

Section 140Section 143Section 156Section 208Section 221Section 276Section 278Section 421

gains. 4 iv) Accused No.1/Company is expected to pay the income tax either by way of advance tax as required under Section 208 of the Act or at least along with filing of returns in terms of Section 140-A of the Act. As per Section 143 (1) of the Act, the tax liability of Accused No.1 was arrived

ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.

ITA/44/2022HC Orissa15 Mar 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 26Th July, 2022 Appearance :- Mr. Soumen Bhattacharjee, Adv. … For Appellant Mr. S.M. Surana, Adv. Mr. Bhaskar Sengupta, Adv. Md. Afzal Ansari, Adv. … For Respondent

Section 11Section 11(1)(a)Section 260A

capital gain from sale of cars would qualify for exemption under section 11(1A) of the Act since the tax effect on this issue is less than the threshold limit? (iii) Whether disallowance of exemption under section 11(1)(a) on administrative and establishment expenses of Rs.3,54