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 206clear

Sorted by relevance

Mumbai459Delhi366Chennai152Jaipur127Ahmedabad126Bangalore116Karnataka110Kolkata78Chandigarh62Calcutta51Hyderabad48Raipur33Pune24Cochin22Indore18Guwahati16Rajkot16Surat13Visakhapatnam12Lucknow10Agra9Telangana8Nagpur7SC6Varanasi6Amritsar5Cuttack4Jodhpur4Ranchi3Rajasthan3Andhra Pradesh1Panaji1Allahabad1

Key Topics

Section 32(2)10Section 54F7Section 143(3)5Disallowance3Section 12Section 14A2Depreciation2Addition to Income2Set Off of Losses2

NISHA SARAWGI,RANCHI vs. ACIT,CIRCLE-2, RANCHI

Appeal is partly allowed in above terms

ITA 137/RAN/2019[2015-16]Status: DisposedITAT Ranchi21 Feb 2020AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2015-16

Section 143(3)Section 2(47)(iii)Section 45(2)Section 54ESection 54F

gains arising from the transfer by way of conversion by the owner of a capital asset into, or its treatment by him as stock-in-trade of a business carried on by him shall be chargeable to income tax as his income of the previous year in which such stock in trade is sold or otherwise transferred

ACIT CIR-1 , DHANBAD vs. M/S BHARAT COOKING COAL LTD , DHANBAD

Carry Forward of Losses2
ITA 300/RAN/2017[09-10]Status: Disposed
ITAT Ranchi
06 Jan 2026

Bench: Hon'Ble Itat - By It Department Si No.

Section 1Section 143(3)Section 14ASection 32(2)

gains of subsequent years without any limit whatsoever." 8. In the light of the judicial precedents on the issue especially that of the Hon'ble Gujarat High court in the case of General Motors India Pvt. Ltd. (supra), we find that the issue is covered in favour of the assessee, therefore, the ground taken by the revenue is rejected

M/S BHARAT COOKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

ITA 294/RAN/2017[12-13]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Hon'Ble Itat - By It Department Si No.

Section 1Section 143(3)Section 14ASection 32(2)

gains of subsequent years without any limit whatsoever." 8. In the light of the judicial precedents on the issue especially that of the Hon'ble Gujarat High court in the case of General Motors India Pvt. Ltd. (supra), we find that the issue is covered in favour of the assessee, therefore, the ground taken by the revenue is rejected