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 “house property”+ Section 2(14)(iii)clear

Sorted by relevance

Delhi2,510Mumbai2,462Bangalore912Karnataka684Chennai536Jaipur482Ahmedabad422Hyderabad412Kolkata399Chandigarh274Pune264Surat232Indore218Cochin200Visakhapatnam137Telangana130Rajkot115Amritsar110Raipur96Nagpur71Lucknow71Cuttack62Calcutta61SC58Agra42Jodhpur37Patna34Allahabad27Guwahati27Rajasthan15Dehradun14Varanasi11Kerala10Orissa9Panaji6Jabalpur3Ranchi3Punjab & Haryana2Andhra Pradesh2Gauhati1Himachal Pradesh1ARIJIT PASAYAT C.K. THAKKER1J&K1T.S. THAKUR ROHINTON FALI NARIMAN1H.L. DATTU S.A. BOBDE1A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 143(3)2Section 542Capital Gains2

ASHOK KUMAR MALHOTRA,DHANBAD vs. ITO, WARD-1(1), DHANBAD

ITA 38/RAN/2020[2013-14]Status: DisposedITAT Ranchi13 Jan 2021AY 2013-14

Bench: Sri J. Sudhakar Reddy)

Section 133(6)Section 2Section 250

property and that a farm house cannot convert agricultural land into non-agricultural land. She prayed for relief. 5. Rival contentions heard. On a careful consideration of the facts and circumstances of the case, perusal of the papers on record and the case law cited, we hold as follows. 6. The ld. CIT(A) at the last paragraph

TATA CUMMINS PRIVATE LIMITED,PUNE vs. THE DCIT CIRCLE-1-JAMSHEDPUR AND THE ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, NFAC, DELHI, JAMSHEDPUR

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 430/RAN/2024[2021-22]Status: DisposedITAT Ranchi12 Jun 2025
AY 2021-22

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaytata Cummins Private Limited, D.C.I.T., Cummins India Office, Tower-A, 7Th Circle-1, Vs. Floor, Survey No. 21, Balewadi, Pune, Jamshedpur. Maharashtra. Pan No. Aaact 6353 L Appellant/ Assessee Respondent/ Revenue

14. Heads of Income A-Salaries B [Omitted by the Finance Act, 1988] C - Income from house property D - Profits and gains of business or profession E - Capital gains F - Income from other sources 8.1. The income in the present case, if at all, is traceable to 'Capital gains' which is one of the heads of income. If by application

SUNITA ADUKIA,RANCHI vs. DCIT CIR-2, RANCHI

In the result, appeal is partly allowed

ITA 15/RAN/2018[13-14]Status: DisposedITAT Ranchi30 Oct 2019

Bench: S/Shri Chandra Mohan Gargassessment Year: 2013-14

For Appellant: Shri Rajiv Ranjan Mittal, CAFor Respondent: Shri P.K.Mondal, Addl. CIT(DR)
Section 132Section 143(3)Section 153Section 153ASection 54

iii) For that the Ld. CIT (A), Ranchi erred in calculating profit earned from sale of flats by arbitrary enhancing the value of unsold flats at market rate instead of cost price. (iv) For that the order passed u/s 143(3) of the Income Tax Act, 1961, treating the Long Term Capital Gains as Short Term Capital Gain