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106 results for “capital gains”+ Capital Gainsclear

Sorted by relevance

Mumbai4,848 Delhi3,682 Chennai1,262 Bangalore1,188 Ahmedabad879 Jaipur744 Hyderabad714 Kolkata676 Pune547 Indore397 Chandigarh380 Cochin283 Surat281 Nagpur230 Raipur211 Visakhapatnam193 Rajkot166 Lucknow130 Patna119 Agra119 Amritsar113 SC106 Dehradun80 Panaji77 Cuttack68 Ranchi63 Guwahati62 Jodhpur59 Jabalpur51 Allahabad24 Varanasi11 A.K. SIKRI ROHINTON FALI NARIMAN2 D.K. JAIN JAGDISH SINGH KHEHAR1 MADAN B. LOKUR S.A. BOBDE1 ANIL R. DAVE SHIVA KIRTI SINGH1 ASHOK BHAN DALVEER BHANDARI1 K.S. RADHAKRISHNAN A.K. SIKRI1 A.K. SIKRI N.V. RAMANA1

Key Topics

Deduction41 Section 8038 Section 80H26 Addition to Income23 Depreciation18 Capital Gains17 Section 260A16 Section 41(2)15 Section 37(1)14 Exemption

RAJ PAL SINGH vs. COMMISSIONER OF INCOME TAX HARYANA

In the result, this appeal fails and is, therefore, dismissed

C.A. No.-002416-002416 - 2010Supreme Court25 Aug 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 256(1)Section 4Section 45Section 6

capital gains”. 29.1. As noticed, capital gains are those profits or gains which arise out of the transfer

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

Showing 1–20 of 106 · Page 1 of 6

14

capital gains arise in India but escape taxation elsewhere due to absence of capital gains tax. Reliance

VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX

C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016

Section 260Section 583(4)(a)

capital gains and short term capital gains. Two components of long term capital gains

M/S FIBRE BOARDS (P) LTD BANGALOARE vs. CIT BANGALORE

C.A. No.-005525-005526 - 2005Supreme Court11 Aug 2015

Section 280YSection 280ZSection 54G

capital gains in the Capital Gains Deposit Scheme. It cannot be said that giving advance to different

NAVIN JINDAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

C.A. No.-000634-000634 - 2006Supreme Court11 Jan 2010

capital gains shall be applicable in respect of capital gains accruing or arising from every re- investment

DELHI FARMING & CONSTRUCTION(P) LTD. vs. COMMNR. OF INCOME TAX, DELHI

In the result, we set aside the judgment of the High Court and uphold the

C.A. No.-007525-007527 - 2001Supreme Court26 Mar 2003

For Respondent: COMMISSIONER OF INCOME TAX, DELHI

capital gains" relating to the capital assets, other than short term capital assets. On the second

SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN

C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014

Section 45Section 54

capital gain is equal to or less than the cost of the new asset, the capital gain

COMMNR. OF INCOME TAX, MUMBAI vs. D.P. SANDU BROS CHEMBUR (P) LTD

C.A. No.-002335-002335 - 2003Supreme Court31 Jan 2005

For Respondent: D.P. Sandu Bros. Chembur (P) Ltd

Section 10(3)Section 2(24)(vi)Section 45Section 48Section 55(2)Section 56

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

M/S JINDAL EQUIPMENT LEASING CONSULTANCY SERVICES LTD. vs. COMMISSIONER OF INCOME TAX

Appeals stand disposed of in the aforesaid terms

C.A. No.-000152-000152 - 2026Supreme Court09 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

Section 143(3)Section 28Section 47

Capital gains “Any profits or gains arising from the transfer of a capital asset effected in the previous

N. BAGAVATHY AMMAL vs. COMNR. OF INCOME TAX, MADURAI

C.A. No.-002606-002607 - 2001Supreme Court27 Jan 2003

For Respondent: Commissioner of Income Tax, Madurai & Anr

Section 148Section 2(14)Section 256(1)Section 45Section 46(2)Section 47

capital gains as well as to prescribe the mode of calculating the capital gains to the shareholders

COMMISSIONER OF INCOME TAX vs. BALBIR SINGH MAINI

The appeals are dismissed with no order as to

C.A. No.-015619-015619 - 2017Supreme Court04 Oct 2017

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

Capital gains - (1) Any profits or gains arising from the transfer of a capital asset effected

PRINCIPAL COMMISSIONER INCOME TAX 4 BENGALURU 2 vs. M/S JUPITER CAPITAL PRIVATE LIMITED

SLP(C) No.-000063-000063 - 2025Supreme Court02 Jan 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Capital gains.—(1) Any profits or gains arising from the transfer of a capital asset effected

DILIP N. SHROFF vs. JOINT COMMNR. OF INCOME TAX, MUMBAI &ANR

The appeal is allowed

C.A. No.-002746-002746 - 2007Supreme Court18 May 2007

For Respondent: Joint Commissioner of Income Tax, Mumbai & Anr

capital gains. The report was filed in the prescribed form. All the required particulars/ information were furnished. In the said

ADD. COMMISSIONER OF INCOME TAX vs. BHARAT V. PATEL

Accordingly, these are hereby dismissed leaving

C.A. No.-004380-004380 - 2018Supreme Court24 Apr 2018

Bench: The Commissioner Of Income Tax (Appeals) Being No. Cab/I643/20002001. After Considering The Case, Learned Cit (Appeals), Vide Order Dated 28.03.2002, Dismissed The Appeal Of The Respondent After Comprehensively Discussing The Taxability Of The Alleged Amount & Upholding The Assessment Order Passed By The Assessing Officer. 2

Section 143(3)Section 17(2)(iii)

capital gains on transfer/redemption of shares, and hence, the Respondent is liable to pay tax on capital

THE COMMISSIONER OF INCOME TAX 7 vs. M/S PAVILLE PROJECTS PVT LTD

Appeal is allowed

C.A. No.-006126-006126 - 2021Supreme Court06 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 143(3)Section 263Section 55(1)(b)

capital gains. On the balance amount capital gain tax was offered and paid. The assessment was completed

THE BANK OF RAJASTHAN LTD. vs. COMMISSIONER OF INCOME TAX

Appeals are dismissed

C.A. No.-003291-003294 - 2009Supreme Court16 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 18Section 19Section 20Section 21

gains of business or profession. E.—Capital gains. F.—Income from other sources.” Civil Appeal No.32913294 of 2009, etc. Page

COMMISSIONER OF INCOME TAX vs. SAKARLAL BALABHAI & CO

The appeals are allowed

C.A. No.-003180-003180 - 1992Supreme Court26 Sept 1996

For Respondent: SAKARLAL BALABHAI & CO. LTD. OTHERS

capital gains and sale of shares, the bonus shares ought have been valued at average cost for the purposes

COMMNR. OF INCOME TAX, AHMEDABAD vs. EQUINOX SOLUTION PVT. LTD

C.A. No.-004399-004399 - 2007Supreme Court18 Apr 2017

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

Section 260Section 48Section 50

capital gain" and "short term capital asset" and held that since the undertaking itself is a capital

KILLICK NIXON LTD., MUMBAI vs. DEPUTY COMNR. OF INCOME TAX,MUMBAI

In the result, we allow the appeal, set aside the judgment of the High

C.A. No.-002614-002614 - 2001Supreme Court25 Nov 2002

For Respondent: DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI AND ORS

Section 142Section 142(1)Section 143(3)Section 87Section 90(1)Section 91Section 92

capital gains to the extent of Rs. 4,00,000.00. (d) Disallowance under Rule 6D to the extent

M.M. AQUA TECHNOLOGIES LTD. vs. COMMISSIONER OF INCOME TAX, DELHI - III

Appeals are allowed in the aforesaid terms

C.A. No.-004742-004743 - 2021Supreme Court11 Aug 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

capital gains on the footing that the fair market value of the capital asset represents the actual