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 50Bclear

Sorted by relevance

Mumbai94Delhi32Chennai22Raipur18Kolkata15Bangalore14Hyderabad6Amritsar5Ahmedabad5Cochin4Karnataka4Telangana3Pune3Nagpur2SC2Indore2Visakhapatnam1Calcutta1Surat1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 260A5Section 583(4)(a)2Capital Gains2

VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX

C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)

capital gain. The learned counsel pointed out that such a provision was introduced for the first time (vide Finance Act, 1999) by inserting Section 50B

M. JANARDHANA RAO vs. JT. COMMNR. OF INCOME TAX

The appeals are disposed of accordingly with no order as to costs

C.A. No.-004232-004232 - 2003Supreme Court28 Jan 2005
For Respondent: Joint Commissioner of Income Tax
Section 260ASection 50B
Section 583(4)(a)

Section 50B of the Act by Finance Act, 1999 there was no scope for levying any tax under the heading ‘capital gain