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.

2 results for “capital gains”+ Section 15Aclear

Sorted by relevance

Mumbai53Delhi40Pune16Bangalore15Hyderabad10Ahmedabad8Jaipur7Kolkata4SC2Cochin2Indore2Telangana2Visakhapatnam1Karnataka1

Key Topics

Section 403Section 143(3)2

KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

Accordingly, the civil appeal filed by the assessee is dismissed

C.A. No.-000011-000011 - 2022Supreme Court03 Jan 2022

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY

Section 143(3)Section 263Section 40

gains of business or profession”,­ 5 C.A.@S.L.P.(C)No.12859 of 2020 etc. (a)   in the case of any assessee­ (i) … … … …   … … … … (iib) any amount ­  (A)  paid by way of royalty, licence fee, service fee, privilege fee, service charge or any other fee or charge, by whatever name called, which is levied exclusively on; or (B)   which   is   appropriated,   directly

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court
19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 12AA(1) of the IT Act, on 18.05.1979 and is engaged in the activity of promotion of the export of all kind of ready-made garments, knitwear, and garments made of leather, jute and hemp. It does not per se engage in any activity for profit, and its mandate is to ensure that Indian apparel manufacturers, are given forums