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8 results for “capital gains”+ Section 131clear

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Key Topics

Section 260A3Section 54F3Section 1312Section 2762Section 2602Section 112Section 3022Section 3642

M/S.R.S.RANGADAS vs. THE ASST.COMMISSIONER OF INCOME TAX

Appeals are disposed of, with no order as to costs

ITTA/406/2005HC Telangana19 Oct 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 2(47)Section 271(1)(c)Section 45(1)Section 48Section 54F

Section 131 of Act. Accordingly, the Assessing Officer computed the value ITA Nos. 405/2005, 406/2005 & 389/2007 Page 8 of 26 of capital gains

The Commissioner of Income Tax vs. M/s Supriya Wines

ITTA/591/2017HC Telangana
07 Nov 2017

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

Section 131Section 132(1)Section 276Section 276C(1)

Capital Gain during the Financial Year 2013-14 relevant to Assessment Year 2014- 15 and during the course of Post Search Investigation, the petitioner was even examined on oath under section 131

The Commissioner of Income Tax-I vs. Ascend Telecom Infrastructure Private Limited

ITTA/346/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 11Section 260Section 32

131 Taxman 386 [Bom.]. The relevant portion of the said Judgment of Bombay High Court as quoted by the Hon’ble Supreme Court and affirmed is quoted below for ready reference. “In the said judgment, [Bombay High Court] the contention of the Department predicated on double benefit was turned down in the following manner: 3. As stated above, the first

Commissioner of Income Tax-II vs. Energy Solutions International India Pvt Ltd.,

ITTA/383/2016HC Telangana17 Feb 2017

Bench: J. UMA DEVI,V RAMASUBRAMANIAN

Section 260Section 260A

capital expenditure or personal expenses of the assessee) laid out or expended wholly and exclusively for the purpose of the business or profession shall be allowed in computing the income chargeable under the head “Profits and gains of business or profession…”. The text of this sub section shows its building blocks such as: ‘expenditure’, ‘wholly and exclusively’ and ‘incurred

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

ITTA/621/2017HC Telangana23 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 260A

131 of the Act. The assessee furnished the information through its representative - RSM & Co./Pricewaterhouse Coopers Pvt. Ltd. vide letters dated 16.03.2007, 09.04.2007, 27.02.2008, ITA 621/2017 & connected matters Page 7 of 85 24.03.2008 and 26.03.2008. The GE Group is a diversified technology, media and financial services company with products and services ranging from aircraft engines, power generation, water processing

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

ITTA/147/2013HC Telangana28 Jun 2013
For Appellant: - Sri Yug Mohit Chaudhary assistedFor Respondent: - A.G.A., Sri Amit Mishra, Sri Gyan
Section 156(3)Section 201Section 302Section 363Section 364Section 366Section 376

Capital) Appeal No. 1475 of 2009 corresponding to Reference No. 3 of 2009, by a co-ordinate bench of this Court on 11th September, 2009. The judgment of this Court in 'XYZ' has been affirmed by the Supreme Court in Criminal Appeal No. (s). 2227 of 2010, decided on 15.2.2011, with summary dismissal of appeal. 15. Separate and distinct trials

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

M/s Durga Granites, vs. The Assistant Commissioner of Income Tax, Circle - 1,

ITTA/30/2023HC Telangana04 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

131 Building), PO. Dhurwa, P.S. Jagannathpur, District Ranchi (Jharkhand), PIN 834 004. 3. The Director, Mines Directorate, Department of Mines and Geology, Government of Jharkhand, having its office at Yojna Bhawan, P.O. and P.S. Doranda, District Ranchi (Jharkhand), PIN 834 002. 4. Deputy Commissioner, Sahibganj, having its office at Collectorate Building, Sahibganj, P.O. & P.S. Sahibganj, District Sahibganj