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.

12 results for “capital gains”

Sorted by relevance

Mumbai7,796Delhi6,237Chennai2,839Bangalore2,628Kolkata1,991Ahmedabad1,241Hyderabad893Pune866Jaipur866Chandigarh411Indore397Cochin283Surat281Nagpur233Raipur211Visakhapatnam193Rajkot167Lucknow166Patna119Agra119Amritsar113SC106Karnataka93Calcutta92Dehradun80Panaji77Cuttack68Ranchi63Guwahati62Jodhpur59Jabalpur51Allahabad24Kerala23Telangana19Punjab & Haryana12Rajasthan12Varanasi11Orissa10Gauhati2Himachal Pradesh2Andhra Pradesh2A.K. SIKRI ROHINTON FALI NARIMAN2ASHOK BHAN DALVEER BHANDARI1MADAN B. LOKUR S.A. BOBDE1A.K. SIKRI N.V. RAMANA1K.S. RADHAKRISHNAN A.K. SIKRI1D.K. JAIN JAGDISH SINGH KHEHAR1ANIL R. DAVE SHIVA KIRTI SINGH1

Key Topics

Section 686Addition to Income5Section 271(1)4Natural Justice3Section 143(3)2Section 2742Capital Gains2Exemption2

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

capital gains could not be computed as envisaged in section 48 of the Income Tax Act, therefore, capital gains earned

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

ITA/81/2024HC Rajasthan15 Oct 2024

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10

capital gains the excess is a gai case of business profits, the exce he less, basically, both are profit s capital

C I TEXEMPTIONS JAIPUR vs. J D A JAIPUR

ITA/113/2016HC Rajasthan02 Aug 2024

Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR

For Appellant: THE PRINCIPAL COMMISSIONER OF INCOME TAXFor Respondent: SHRI.JOHN POOMKUDY
Section 143(3)Section 2(13)

capital gains alleging it to be sale of agricultural land. The AO found that the properties were acquired between 1992-93 to 1997-98 as also

THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S MULTIMETALS LIMITED

ITA/74/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

Capital Gain Statement for the period 01.04.2024 to 19.12.2024 issued by KFINTECH. 3. In Clauses (x) and (xi) of the Settlement

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI RAJ RAJESHWARI GUPTA,

The appeals are dismissed

ITA/46/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

capital gain entries by the assessee. He has relied on the judgment passed by the Delhi High Court in the case

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI PAWAN GUPTA,

The appeals are dismissed

ITA/45/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

capital gain entries by the assessee. He has relied on the judgment passed by the Delhi High Court in the case

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI SHAILENDRA KUMAR GUPTA,

The appeals are dismissed

ITA/44/2025HC Rajasthan24 Mar 2026

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

Section 68

capital gain entries by the assessee. He has relied on the judgment passed by the Delhi High Court in the case

PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

ITA/90/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 143Section 143(3)Section 271Section 271(1)Section 271(1)(c)Section 274

capital gain Rs. 97,02,942/- and long term capital loss Rs. 350,31,73,044/- was claimed as exempt

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

capital of the company. As on 31.03.2020, BCL continues to have a total of 7,70,05,347 shares. The promoters comprises at present 23 companies and societies and one individual i.e. the estate of PDB holding a total of 4,84,34,191 shares equivalent to 62.90% of the total share capital. After elaborately referring to the genesis

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

capital of the company. As on 31.03.2020, BCL continues to have a total of 7,70,05,347 shares. The promoters comprises at present 23 companies and societies and one individual i.e. the estate of PDB holding a total of 4,84,34,191 shares equivalent to 62.90% of the total share capital. After elaborately referring to the genesis

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

capital valueand, as the tax had already been imposed, levied and collected on that basis, had made the imposition, levy, collection and recovery of the tax valid, notwithstanding the declaration by the Court that, as “rate”, the levy was incompetent; the legislature had equated the tax collected to a “rate”, giving a new meaning to the expression “rate”; while doing

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

ITA/31/2021HC Rajasthan06 May 2022

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

Capital Transportation Financial Services Ltd. v. Tarun Bhargava25, this Court reiterated that in cases involving private employment, the scope of judicial review is limited, and the remedies are governed solely by contract law principles. It was affirmed that the rights of the employees are confined to what is stipulated in the contract, and even if termination is wrongful, Courts will