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.

3 results for “capital gains”+ Section 28clear

Sorted by relevance

Mumbai3,438Delhi2,896Bangalore1,320Chennai974Kolkata662Ahmedabad536Jaipur445Hyderabad374Pune227Chandigarh222Indore178Cochin110Raipur108Nagpur82Rajkot80Surat76SC75Lucknow66Visakhapatnam52Amritsar45Panaji43Calcutta34Karnataka32Guwahati32Cuttack29Patna27Dehradun24Jodhpur20Agra19Jabalpur13Ranchi12Kerala11Telangana10Allahabad8Varanasi7Rajasthan5Orissa4Punjab & Haryana3A.K. SIKRI ROHINTON FALI NARIMAN2Andhra Pradesh2A.K. SIKRI N.V. RAMANA1K.S. RADHAKRISHNAN A.K. SIKRI1ASHOK BHAN DALVEER BHANDARI1D.K. JAIN JAGDISH SINGH KHEHAR1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Section 260A2Deduction2Addition to Income2

M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

ITA/109/2007HC Punjab & Haryana13 May 2025

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

capital is bor respect of the sa Section 28 of th business or prof 16. Ad trading of yarn/ share trading ac shares/securities approved by the 17. The reflected shares auditor. The app the relevant asse 18. It Vardhman Poly shares were fre (O&M) and other connected ca e aid of section 14A is unnecessa the three assessment years

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 271
Section 36(1)(vii)
Section 36(2)
Section 41(1)
Section 56
Section 57

gains and income from other sources. Under the head ‘income from other sources’, in addition to bank interest, FDRs, interest on unsecured loans was shown against which, the appellant VIRENDRA SINGH ADHIKARI 2025.07.07 10:17 I attest to the accuracy and integrity of this document ITA-385-2014 (O&M) -2- claimed Rs.10,50,000/- as “amount written off unrealizable

PR COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER HEALTHCARE LTD

ITA/325/2016HC Punjab & Haryana04 Feb 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 260ASection 80

Section 28(va) of 1961 Act which is reproduced as below:- “28. Profits and gains of business or profession. The following income shall be chargeable to income- tax under the head “Profits and gains of business or profession” 28(i) to (v) xxxx xxxx xxxx (va) any sum, whether received or receivable, in cash or kind, under an agreement