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.

4 results for “capital gains”+ Section 36(1)(va)clear

Sorted by relevance

Mumbai87Chandigarh58Delhi52Ahmedabad29Jaipur27Raipur22Kolkata16Indore14Chennai14Hyderabad9Lucknow7Pune4Surat4Amritsar3Jodhpur3Bangalore3Cuttack2Nagpur2Varanasi1

Key Topics

Section 143(1)8Section 2636Section 143(3)4Section 36(1)(va)3Section 573Section 102Section 12A2Deduction2Addition to Income2Carry Forward of Losses

SUN INFRASTRUCTURES PRIVATE LIMITED,NASHIK vs. INCOME TAX OFFICER, WARD-2(1), NASHIK, NASHIK

In the result, the appeal of the assessee is dismissed

ITA 647/PUN/2023[2017-18]Status: DisposedITAT Pune15 Jun 2023AY 2017-18

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri M.G. Jasnani
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date of respective statutes, the assessee is not entitled to claim benefit of deduction from the total income. Therefore, in our opinion, essential condition for claiming such deduction if such amounts are deposited on or before due date of respective

2
Disallowance2

PRADEEP KISANLAL BOOB,NASHIK vs. ACIT, CIRCLE 1, NASHIK, NASHIK

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

ITA 189/PUN/2024[2019-20]Status: DisposedITAT Pune30 May 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.189/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Sanket JoshiFor Respondent: Shri Arvind Desai
Section 134Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

section 143(1) and therefore, the said intimation order dated 14.05.2020 was null and void in law. 2. The learned CIT(A) erred in confirming the adjustment of Rs.86,140 u/s 36(1)(va) in respect of delayed deposit of employees contribution to PF/ ESIC without appreciating that as on the date of passing the said intimation u/s 143(1

LIQUIDHUB ANALYTICS PVT. LTD. (NOW MERGED WITH CAPGEMINI TECHNOLOGY SERVICES INDIA LTD),PUNE vs. NFAC, PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1952/PUN/2024[2020-21]Status: DisposedITAT Pune25 Mar 2025AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2020-21

For Appellant: Shri Nikhil PathakFor Respondent: Smt Nilu Jaggi, CIT
Section 143Section 143(3)Section 144C(1)

capital gains amounting to INR 3,26,81,816 at an incorrect rate of 25% instead of 20% under section 112 of the Act and has consequently computed incorrect tax liability 7. The Lid AO has erred in computing the tax liability on income earned by the Appellant from business operations and other sources by applying at an incorrect base

POKHARNA EDUCATIONAL TRUST,PUNE vs. CIT (EXEMPTION), PUNE

In the result, appeal of the assessee is dismissed

ITA 1244/PUN/2025[2020-21]Status: DisposedITAT Pune30 Jun 2025AY 2020-21
Section 10Section 10(23)Section 10(230)(iad)Section 12ASection 143(3)Section 263Section 57

gains\n3b\n0\nс.\nOther sources\n3c\n9360082\nd.\nu/s 115BBF\n3d\n0\ne.\nu/s 115BBG\n3e\n0\n4a\nProfit or loss included in 1, which is referred to in 4a\nsection\n0\n44AD/44ADA/44AE/44B/44BB/44BBA\n/44BBB/44D/44DA/44DB/First Schedule of Income-\ntax Act (other than profit from life insurance business\nreferred to in section 115B)\ni\n44AD\n4i\n0\n6\nBalance (1