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49 results for “capital gains”+ Section 10(25)(iii)clear

Sorted by relevance

Mumbai2,908Delhi2,468Bangalore1,152Chennai766Ahmedabad615Kolkata570Jaipur528Hyderabad446Chandigarh287Pune287Surat271Karnataka257Indore215Cochin165Raipur160Visakhapatnam113Rajkot91Agra80Nagpur80Cuttack73Lucknow64Guwahati63Amritsar60Calcutta58SC53Telangana51Panaji49Ranchi23Jodhpur20Patna15Dehradun11Allahabad11Jabalpur10Kerala9Varanasi7Rajasthan6Andhra Pradesh2A.K. SIKRI ROHINTON FALI NARIMAN2Punjab & Haryana2Gauhati1Orissa1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Condonation of Delay29Section 14A19Disallowance18Section 80I16Deduction15Section 143(3)14Section 80P(2)(a)13Section 80P(2)(d)11Addition to Income

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 105/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR
Section 143(1)Section 143(2)Section 14A

capital gain. Therefore, in view of the foregoing we reach to a logical conclusion that the AO was right in treating the income accrued to the assessee as business income and the ld.CIT(A) was also justified in upholding the findings arrived at by the AO on this issue. Accordingly, grounds No. 2(a) and 2(b) of the assessee

ACIT, CENTRAL CIRCLE, PANAJI vs. M/S SOCIADADE DE FOMENTO INDUSTRIAL P. LTD, MARGAO

Showing 1–20 of 49 · Page 1 of 3

10
Section 2638
Section 143(1)5
Section 143(2)5

In the result, the appeal of the assessee is partly allowed and that of the Revenue is dismissed

ITA 116/PAN/2018[2010-11]Status: DisposedITAT Panaji12 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh. Nishant Thakkar, AdvocateFor Respondent: Sh. Ranjan Kumar, CIT-DR
Section 143(1)Section 143(2)Section 14A

capital gain. Therefore, in view of the foregoing we reach to a logical conclusion that the AO was right in treating the income accrued to the assessee as business income and the ld.CIT(A) was also justified in upholding the findings arrived at by the AO on this issue. Accordingly, grounds No. 2(a) and 2(b) of the assessee

APPAYYA KAVEERAPPA KOTTARSHETTY,BELGAUM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, BELAGAVI

In the result, appeal filed by the assessee is allowed

ITA 204/PAN/2023[2017-18]Status: DisposedITAT Panaji29 Jul 2025AY 2017-18

Bench: SHIR PAVAN KUMAR GADALE (Judicial Member), SHRI GD PADMAHSHALI (Accountant Member)

For Appellant: Shri.Anil I Ramdurg. ARFor Respondent: Shri.DeshmukhSPrakash.Sr.DR
Section 270A

III rd Cross, Belagavi-590001. Sadashivnagar, Karnataka. Belagavi-590001, Karnataka. PAN/GIR No. AGRPK9450F Appellant .. Respondent Appellant by : Shri.Anil I Ramdurg. AR Respondent by : Shri.DeshmukhSPrakash.Sr.DR Date of Hearing 05.06.2025 Date of Pronouncement 29.07.2025 आदेश / O R D E R PER PAVAN KUMAR GADALE, JM: The appeal is filed by the assesse against the order of the National Faceless Appeal Centre (NFAC

SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI

In the result, the appeal of the assessee is allowe

ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16

Bench: Dr. M. L. Meena & Shri Anikesh Banerjee

Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40

iii. Sales Turnover Mismatch iv. Other Deduction claimed iv. Other Deduction claimed v. Squared up loans vi. Purchase of Property vi. Purchase of Property vii. Payment to related persons mismatch, vii. Payment to related persons mismatch, viii. Unsecured Loans, Loans, ix. Mismatch in Income/Capital Gain on sale of land or building ix. Mismatch in Income/Capital Gain on sale of land

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 BELAGAVI, BELAGAVI

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

ITA 116/PAN/2024[2017-18]Status: DisposedITAT Panaji13 Feb 2026AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.116/Pan/2024 (A.Y. 2017-18) Shree Mahila Credit Souhard Vs Ito-Ward-2, Sahakari Sangh Niyamit, Feroj Khimjibhai Cpx, . Shop.No.3, Maruti Complex, Civil Hospital Road 2 Nd Railway Gate, Tilakwadi, Belagavi-590001. Belgaum-500006, Karnataka. Karnataka. . Pan .No. Aabas9244A (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Pramod Y Vaidya.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 09.02.2026 घोषणा की तारीख/Date Of Pronouncement 13.02.2026 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of The Nfac/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. The Assessee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Partially Sustaining The Denial Of Claim Of Deduction U/Sec80P(2)(A)(I) Of The Act Made By The Assessing Officer & Without Prejudice Alternate Relief U/Sec80P(2)(D) Of The Act & Sustaining Denial Of Deduction Of Interest On Income Tax Refund Under Section 80P(2)(A)(I) Of The Act.

Section 80P(2)(a)Section 80P(2)(d)

iii) Marvwanjee Cama Park Cooperative Housing Society Ltd. Vs. ITO-Range-20(2)(2). Mumbai (ITA No. 6139/Mum/2014, dated 27.09.2017. (iv). Kaliandas Udyog 9 ITA. No..116/PAN/2024 Shree Mahila Credit Souhard Sahakari Sangh Niyamit.. Bhavan Pemises Co-op. Society Ltd. Vs. ITO, 21(2)(1), Mumbai. We further find that the Hon'ble High Court of Karnataka

GUALA CLOSURES (INDIA) PVT. LTD.,PANAJI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., SELECT CITY

Appeal is dismissed in above terms

ITA 205/PAN/2019[2012-13]Status: DisposedITAT Panaji13 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Ketan VedFor Respondent: Shri P.S. Shivshankar, CIT-DR
Section 143(3)Section 144(3)Section 144CSection 253Section 263Section 4

capital or revenue. The 'once for all' payment test is also inconclusive. What is relevant is the purpose of the outlay and its intended object and effect, considered in a commonsense way having regard to the business realities." (p. 379) 8 ITA.No.205/PAN./2019 In the case of this assessee, it is found that the claim of expenses under

KAIGA PROJECT EMPLOYEES THRIFT AND CREDIT SOCIETY,KARWAR vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 62/PAN/2025[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 158/PAN/2023[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER WARD-2 KARWAR, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 60/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 285/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

SHRI JAI JINENDRA SOUHARDA SAHAKARI SANGH NIYAMIT,BELAGAVI vs. NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 41/PAN/2025[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

VARDHAMAN URBAN CO-OP CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER WARD 4 BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 42/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 117/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

25 25/PAN/2025 2017-18 AAEAS8789D Credit Society Belgaum Chougule Limited Vividoddshesha Prathamik ITO, Wd 4, Mr. Pramod Y 26 27/PAN/2025 2017-18 Grameen Krushi AAAAP1345E Belgaum Vaidya Sahakari Sangh Niyamit Soudatti Vardhaman Urban ITO, Wd 2(4), Mr. Chetan 27 42/PAN/2025 2017-18 Co-op Credit AAAAV0158M Panaji Chougule Society Limited National Kaiga Project Faceless e- 28 62/PAN/2025