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5 results for “capital gains”+ Section 35(2)(ab)clear

Sorted by relevance

Delhi184Mumbai176Jaipur94Chennai90Bangalore83Raipur64Cochin62Hyderabad40Chandigarh37Ahmedabad32Nagpur25Indore17Kolkata15Pune14Amritsar11Visakhapatnam9Lucknow9Rajkot5Ranchi4Agra3Patna3Cuttack2Jabalpur1Surat1Jodhpur1

Key Topics

Section 26313Section 153A4Section 1434Section 1324Section 244A3Deduction3Section 682Section 10(38)2Section 242Long Term Capital Gains

MISS PARI ANIL GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

ITA 51/RJT/2021[2015-16]Status: DisposedITAT Rajkot17 Mar 2025AY 2015-16
Section 10(38)Section 24Section 244ASection 263Section 68

35,925/-.\nThe ld PCIT observed that the assessee is only emphasizing on the\ndocumentation, banking channels and having satisfied the conditions for\nclaiming the exemption under section 10(38) of the Income tax Act, 1961.\nThe ld PCIT divided the transactions in three parts, viz:(1) Purchase, (2)\nHolding period, and (3) Sale and then after held that

LATE SMT. PRITI A. GANDHI L/R. SHRI ANILBHAI A. GANDHI, RAJKOT,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

ITA 57/RJT/2021[2015-16]Status: DisposedITAT Rajkot17 Mar 2025
2
House Property2
Penny Stock2
AY 2015-16
Section 10(38)Section 2Section 24Section 244ASection 263Section 68

35,925/-.\nThe ld PCIT observed that the assessee is only emphasizing on the\ndocumentation, banking channels and having satisfied the conditions for\nclaiming the exemption under section 10(38) of the Income tax Act, 1961.\nThe ld PCIT divided the transactions in three parts, viz:(1) Purchase, (2)\nHolding period, and (3) Sale and then after held that

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

Capital Gains and also Income from Other Sources. For the asst year 2006-07 the assessee filed his Return of Income on 31-07-2006 admitting total income of Rs.4,17,050/=. The return was processed under section 143[1] dated 06-12-2006 and refund was issued to the assessee. Thus there was no regular assessment u/s.143

ASSTT. COMMR. OF INCOME TAX, CEN. CIR-1,, RAJKOT vs. RAJESHKUMAR GOVINDBHAI PATEL,, RAJKOT

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

Capital Gains and also Income from Other Sources. For the asst year 2006-07 the assessee filed his Return of Income on 31-07-2006 admitting total income of Rs.4,17,050/=. The return was processed under section 143[1] dated 06-12-2006 and refund was issued to the assessee. Thus there was no regular assessment u/s.143

S. S. WHITE TECHNOLOGIES P. LTD., RAJKOT,RAJKOT vs. THE PR. CIT-3, AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is partly allowed

ITA 115/RJT/2022[2017-18]Status: DisposedITAT Rajkot08 Feb 2023AY 2017-18

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarasstt.Year :2017-18 S.S. White Technologies P.Ltd. Pr.Cit-3 Survey No.2788/3 Vs Ahmedabad. Nr.Krishna Petrol Pump Wadhwan-Ahmedabad-Highway Wadhwan, Surendranagar. Pan : Aahcs 2396 B

For Respondent: Shri Shramdeep Sinha, ld.CIT-DR
Section 143(3)Section 263Section 3

ab- initio, we submit as under, 2&3. Reconciliation of import purchase is as under: i)Total import purchase as per 6,03,81,215/- list provided by CBEC ii)Total import purchase as per 5,66,52;472/- P & L account Add Import 37,28,743/- purchase from Lillbacka power co. dated 28/01/2017 of capital goods shown in fixed