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.

2 results for “capital gains”+ Section 58clear

Sorted by relevance

Mumbai2,277Delhi1,711Bangalore789Chennai563Ahmedabad484Jaipur467Kolkata416Hyderabad294Chandigarh199Pune199Karnataka159Indore159Surat141Cochin141Raipur109Agra75Nagpur74Rajkot74Cuttack62Calcutta55Lucknow54Visakhapatnam53Panaji47SC27Telangana25Amritsar24Guwahati20Ranchi13Dehradun13Allahabad11Jodhpur10Patna6Rajasthan4Varanasi3Punjab & Haryana2Orissa2Jabalpur2A.K. SIKRI ROHINTON FALI NARIMAN1MADAN B. LOKUR S.A. BOBDE1Andhra Pradesh1Kerala1

Key Topics

Addition to Income2

VIJAY SEHGAL vs. PRINCIPAL COMMISSIONER OF INCOME TAX-II JALANDHAR

ITA/168/2016HC Punjab & Haryana30 Jul 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 158BSection 254(2)

58 I attest to the accuracy and integrity of this document Chandigarh ITA-168-2016 -2- Assessing officer who will decided and look into the taxability of the capital gain and also the proper and legal ownership of the shares held by Sh. Vijay Sehgal and his family members. He will also decide the issue as stated above

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 260A
Section 80

58,549/- by excluding the excise duty in the valuation of closing stock? (v) Whether on the facts and in circumstances of the case and in law, the Hon'ble ITAT is right in allowing the relief of Rs. 83,97,899/- by directing the AO to value the closing stock on the direct cost method as adopted