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.

3 results for “capital gains”+ Section 57clear

Sorted by relevance

Mumbai2,346Delhi1,937Bangalore840Chennai595Ahmedabad539Jaipur440Kolkata426Chandigarh256Pune241Hyderabad221Cochin183Indore180Karnataka157Surat142Visakhapatnam98Raipur91Nagpur66Calcutta58Lucknow55Panaji54Rajkot51Cuttack47Amritsar38Guwahati32Telangana28SC27Agra22Jodhpur16Dehradun14Ranchi13Patna10Jabalpur10Varanasi7Rajasthan7Allahabad5Punjab & Haryana3A.K. SIKRI N.V. RAMANA1Gauhati1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1Orissa1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Deduction2

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

57. Deductions.—The income chargeable under the head “Income from other sources” shall be computed after making the following deductions, namely:— (i) xxx xxx xxx (ii) xxx xxx xxx (iii) any other expenditure (not being in the nature of capital expenditure) laid out or expended wholly and exclusively for the purpose of making or earning such income.” Relevant portion

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 borrow profession. scriptions paid periodically Mutual Benefit Societies which fu ibed, shall be deemed to be cap is clause;” .07.2006 passed by learned Inco ced as under:- see was not earlier engaged in However, from the previous ye 99, it has started the business ave been purchased and some s d in tion and 000- 006 uses

M/S ROCKMAN CYCLES INDS. LTD. vs. COMMR. OF INCOME TAX, LDH. AND ANR.

The appeals are allowed and impugned orders are

ITA/244/2005HC Punjab & Haryana09 Feb 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143Section 260Section 37

57 I attest to the accuracy and authenticity of this order/document P&H HC, Chandigarh ITA Nos. 244, 281, 282, 283 & 630 of 2005 2023:PHHC:056092-DB 2 Present: Mr. Akshay Bhan, Sr. Advocate with Mr. Shantanu Bansal, Advocate & Mr. Nishant Mishra, Advocate for the appellant (s). Ms. Pridhi Jaswinder Sandhu, Standing counsel for the respondent-department. *** Ritu Bahri