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16 results for “capital gains”+ Section 928clear

Sorted by relevance

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Key Topics

Section 153A12Section 143(3)12Section 201(1)12Section 54F10Deduction9Section 1958Depreciation8Section 1276Section 2346Addition to Income

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 931/PUN/2014[2005-06]Status: DisposedITAT Pune27 Jun 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

928/- at 1/99th part of rent accrued on lease properties. 8. The Assessing Officer then has referred to reply given by assessee in response to notice issued under section 263 of the Act to the Commissioner of Income-tax-V, Pune under para 8 and under para 9 the submissions of assessee before the Assessing Officer. The assessee pleaded that

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

6
Reassessment6
Survey u/s 133A5
ITA 945/PUN/2014[2005-06]Status: DisposedITAT Pune27 Jun 2019AY 2005-06

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

928/- at 1/99th part of rent accrued on lease properties. 8. The Assessing Officer then has referred to reply given by assessee in response to notice issued under section 263 of the Act to the Commissioner of Income-tax-V, Pune under para 8 and under para 9 the submissions of assessee before the Assessing Officer. The assessee pleaded that

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 929/PUN/2014[2003-04]Status: DisposedITAT Pune27 Jun 2019AY 2003-04

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

928/- at 1/99th part of rent accrued on lease properties. 8. The Assessing Officer then has referred to reply given by assessee in response to notice issued under section 263 of the Act to the Commissioner of Income-tax-V, Pune under para 8 and under para 9 the submissions of assessee before the Assessing Officer. The assessee pleaded that

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 930/PUN/2014[2004-05]Status: DisposedITAT Pune27 Jun 2019AY 2004-05

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

928/- at 1/99th part of rent accrued on lease properties. 8. The Assessing Officer then has referred to reply given by assessee in response to notice issued under section 263 of the Act to the Commissioner of Income-tax-V, Pune under para 8 and under para 9 the submissions of assessee before the Assessing Officer. The assessee pleaded that

INCOME-TAX OFFICER vs. PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,, PUNE

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 944/PUN/2014[2004-05]Status: DisposedITAT Pune27 Jun 2019AY 2004-05

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

928/- at 1/99th part of rent accrued on lease properties. 8. The Assessing Officer then has referred to reply given by assessee in response to notice issued under section 263 of the Act to the Commissioner of Income-tax-V, Pune under para 8 and under para 9 the submissions of assessee before the Assessing Officer. The assessee pleaded that

PIMPRI CHINCHWAD NEW TOWN DEVELOPMENT AUTHORITY,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed and cross objections and appeals of Revenue are dismissed

ITA 932/PUN/2014[2008-09]Status: DisposedITAT Pune27 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.929 To 932/Pun/2014 यििाारण वषा / Assessment Years : 2003-04 To 2005-06 & 2008-09

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan, CIT-DR
Section 143(3)

928/- at 1/99th part of rent accrued on lease properties. 8. The Assessing Officer then has referred to reply given by assessee in response to notice issued under section 263 of the Act to the Commissioner of Income-tax-V, Pune under para 8 and under para 9 the submissions of assessee before the Assessing Officer. The assessee pleaded that

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

928,969/- was not covered under Royalties and or fees for technical services of the DTAA between India and USA as well as under the Income Tax Act and therefore, the Appellant Company was not required to withhold tax u/s. 195 on above amounts and accordingly, the demands raised of tax and interest

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

928,969/- was not covered under Royalties and or fees for technical services of the DTAA between India and USA as well as under the Income Tax Act and therefore, the Appellant Company was not required to withhold tax u/s. 195 on above amounts and accordingly, the demands raised of tax and interest

JOHN DEERE INDIA PVT. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

928,969/- was not covered under Royalties and or fees for technical services of the DTAA between India and USA as well as under the Income Tax Act and therefore, the Appellant Company was not required to withhold tax u/s. 195 on above amounts and accordingly, the demands raised of tax and interest

JOHN DEERE EQIPMENT P. LTD.,,PUNE vs. DEPUTY DIRECTOR OF INCOME-TAX,,

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

928,969/- was not covered under Royalties and or fees for technical services of the DTAA between India and USA as well as under the Income Tax Act and therefore, the Appellant Company was not required to withhold tax u/s. 195 on above amounts and accordingly, the demands raised of tax and interest

M/S. COSMOPOLIS CONSTRUCTION,,PUNE vs. INCOME-TAX OFFICER, WARD - 1(1),, PUNE

The appeal of the assessee are allowed

ITA 231/PUN/2018[2014-15]Status: DisposedITAT Pune12 Sept 2018AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Neelesh KhandelwalFor Respondent: Dr. Vivek Aggarwal
Section 32Section 80I

Capital Gain. Thus, any income arising from business asset has to be assessed under the head Business Income and not under any other head. The ld. AR submitted that the Hon‟ble Gujarat High Court in the case of Gujarat Ginning & Manufacturing Company Vs. Commissioner of Income Tax reported as 205 ITR 314 has held that whether property should

M/S. COSMOPOLIS CONSTRUCTION,,PUNE vs. INCOME-TAX OFFICER, WARD - 1(1),, PUNE

The appeal of the assessee are allowed

ITA 230/PUN/2018[2013-14]Status: DisposedITAT Pune12 Sept 2018AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Neelesh KhandelwalFor Respondent: Dr. Vivek Aggarwal
Section 32Section 80I

Capital Gain. Thus, any income arising from business asset has to be assessed under the head Business Income and not under any other head. The ld. AR submitted that the Hon‟ble Gujarat High Court in the case of Gujarat Ginning & Manufacturing Company Vs. Commissioner of Income Tax reported as 205 ITR 314 has held that whether property should

RAJESH G. GARGATTE,,PUNE vs. INCOME TAX OFFICER,, PUNE

In the result, the appeal of assessee is allowed

ITA 262/PUN/2017[2009-10]Status: DisposedITAT Pune28 Jun 2019AY 2009-10

Bench: Shri Anil Chaturvedi, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.262/Pun/2017 "नधा"रण वष" / Assessment Year : 2009-10 ………. अपीलाथ" / Shri Rajesh G. Gargatte, Row House No.5, Appellant Orchids, S.No.24/14, D.P. Road, Behind Medipoint Hospital, Aundh, Pune – 411 007. Pan : Aaxpg9886H. बनाम V/S ………. ""यथ" / The Income Tax Officer, Ward 9(2), Pune. Respondent

For Appellant: Shri Nikhil Pathak /For Respondent: Shri Samarat Rahi
Section 143(3)Section 263Section 54Section 54F

928/- being disallowance of exemption u/s 54F of Act. 2. On facts and circumstances of case, the learned Commissioner of Income Tax (Appeals) erred in concluding that phrase constructed "a residential house" used in section 54F of Act is singular and does not include multiple houses and erred in confirming action of learned Assessing Officer. 3. On facts and circumstances

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

ITA 1494/PUN/2015[2012-13]Status: DisposedITAT Pune27 Apr 2022AY 2012-13

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

For Appellant: Shri Bhupendra ShahFor Respondent: Shri M. G. Jasnani
Section 127Section 143(1)(a)Section 143(3)Section 153ASection 153CSection 234Section 271Section 271(1)(c)Section 292BSection 68

928/- is shown as the commission payment. Out of which Rs.36,00,000/- had been mentioned as paid by cash on various dates from 06.03.2006 to 15.01.20007. The Assessing Officer vide letter dated 04.12.2013 requested the appellant to explain the transactions and furnish the complete address of the said N.V. Kharote Construction Pvt. Ltd. and also prove that the said

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

ITA 1492/PUN/2015[2006-07]Status: DisposedITAT Pune27 Apr 2022AY 2006-07

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

For Appellant: Shri Bhupendra ShahFor Respondent: Shri M. G. Jasnani
Section 127Section 143(1)(a)Section 143(3)Section 153ASection 153CSection 234Section 271Section 271(1)(c)Section 292BSection 68

928/- is shown as the commission payment. Out of which Rs.36,00,000/- had been mentioned as paid by cash on various dates from 06.03.2006 to 15.01.20007. The Assessing Officer vide letter dated 04.12.2013 requested the appellant to explain the transactions and furnish the complete address of the said N.V. Kharote Construction Pvt. Ltd. and also prove that the said

ASHOK VIJAYKUMAR KOTECHA,,JALGAON vs. ASSISTANT COMMISSIONER OF INCOME-TAX,,

In the result, the appeal filed by the assessee in ITA

ITA 1493/PUN/2015[2007-08]Status: DisposedITAT Pune27 Apr 2022AY 2007-08

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

For Appellant: Shri Bhupendra ShahFor Respondent: Shri M. G. Jasnani
Section 127Section 143(1)(a)Section 143(3)Section 153ASection 153CSection 234Section 271Section 271(1)(c)Section 292BSection 68

928/- is shown as the commission payment. Out of which Rs.36,00,000/- had been mentioned as paid by cash on various dates from 06.03.2006 to 15.01.20007. The Assessing Officer vide letter dated 04.12.2013 requested the appellant to explain the transactions and furnish the complete address of the said N.V. Kharote Construction Pvt. Ltd. and also prove that the said