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.

1 result for “capital gains”+ Section 45Aclear

Sorted by relevance

Mumbai3Delhi2Ahmedabad1Jaipur1Patna1

Key Topics

Section 45A2

INCOME TAX OFFICER, PATNA vs. URMILA DEVI, PATNA

In the result, appeal of the revenue is dismissed

ITA 368/PAT/2023[2015-16]Status: DisposedITAT Patna11 Feb 2025AY 2015-16
Section 250Section 268ASection 45A

capital gains earned\nby the assessee on execution of Joint Development Agreement. Though the\nLd. CIT(A) has deleted the impugned addition observing that section 45A