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.

1 result for “capital gains”+ Section 2(47)clear

Sorted by relevance

Mumbai2,809Delhi2,166Bangalore1,021Chennai755Ahmedabad606Kolkata535Jaipur448Hyderabad410Chandigarh267Pune265Indore215Karnataka183Cochin161Surat140Raipur132Visakhapatnam112Nagpur84Agra81Rajkot79Calcutta61Cuttack58Amritsar45Lucknow44Guwahati42Telangana37SC34Patna25Ranchi18Jodhpur15Allahabad13Dehradun9Panaji8Kerala7Jabalpur6Rajasthan5Varanasi3A.K. SIKRI ROHINTON FALI NARIMAN1K.S. RADHAKRISHNAN A.K. SIKRI1ASHOK BHAN DALVEER BHANDARI1Orissa1ANIL R. DAVE SHIVA KIRTI SINGH1Punjab & Haryana1Andhra Pradesh1A.K. SIKRI N.V. RAMANA1

BHARTI BHUSHAN JINDAL vs. COMMISSIONER OF INCOME TAX LUDHIANA

ITA/385/2014HC Punjab & Haryana03 Jul 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

Section 142(2)Section 143(2)Section 260ASection 271Section 36(1)(vii)Section 36(2)Section 41(1)Section 56Section 57

section (2), the amount of [any bad debt or part thereof which is written off as irrecoverable in the accounts of the assessee for the previous year. VIRENDRA SINGH ADHIKARI 2025.07.07 10:17 I attest to the accuracy and integrity of this document ITA-385-2014 (O&M) -5- (2) In making any deduction for a bad debt or part