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.

10 results for “capital gains”+ Section 139clear

Sorted by relevance

Mumbai1,271Delhi1,039Bangalore472Chennai470Jaipur400Kolkata340Hyderabad246Ahmedabad232Pune133Chandigarh122Indore98Cochin85Nagpur71Raipur59Surat53Karnataka51Lucknow47Rajkot39Guwahati35Amritsar25Visakhapatnam24Calcutta23Jodhpur21SC15Cuttack15Panaji12Dehradun12Patna11Telangana10Allahabad9Jabalpur8Agra6Ranchi6Rajasthan3A.K. SIKRI ROHINTON FALI NARIMAN1Kerala1Gauhati1Andhra Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Section 26016Section 9(1)(vi)5Section 1544Section 143(3)3Section 1O3Capital Gains3Section 42Section 2(31)2Section 260A2

THE COMMISSIONER OF INCOMEE TAX-III vs. M/S.V.B.C.FERRO ALLOYS LTD

THE APPEAL IS DISMISSED

ITTA/506/2006HC Telangana15 Oct 2024

Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO

For Appellant: Sri J.V. prasad (Sr. SC FOR TNCOME TAX)For Respondent: Sri Challa Gunaranjan
Section 1Section 1OSection 260

capital gain, which is. exempted under sec. 1O(23G), from the book profits of the Company under the special provisions of sec.11SJB, the Tribunal opined that the revenue authorities have committed an error, as the disallou,ance is in violation of sub-sec.(2) of sec. 1 1SJB, Explanation (ii), which reads as follow's: "The amount of income

The Commissioner of Income Tax [Central] vs. Smt P Sujana

The appeal stands disposed of as indicated above

Exemption2
ITTA/280/2015HC Telangana16 Jul 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 119(2)(b)Section 143(3)Section 154Section 260Section 260A

139(3) of the Act reads thus: “(3) If any person who has sustained a loss in any previous year under the head “Profits and gains of business or profession” or under the head “Capital gains” and claims that the loss or any part thereof should be carried forward under sub-section

Principal Commissioner of Income Tax - 5 vs. M/s Vijay Textiles Limited

The appeal is dismissed

ITTA/541/2015HC Telangana16 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 167BSection 2(31)Section 2(47)Section 260Section 3Section 4Section 67A

capital gains. v) If there was no AOP what was the date of transfer of subject property to M/s. Parkway Developments Pvt. Ltd., ie, whether such transfer was a) AT the time of MOU? b) At the time of principle agreement? c) At the time of settlement deed? 4 d) At the time of execution of conveyance deed? 17. Taking

The Commissioner of Income Tax vs. Srimantha Granites

Appeals are dismissed

ITTA/298/2015HC Telangana05 Nov 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 260

Section 139(1) of the Income Tax Act, 1961 ('the Act' for short) and revised returns excluding capital gains derived

The Commissioner of Income-tax-I, vs. Derco Cooling Coils Ltd,

Appeals are dismissed

ITTA/175/2015HC Telangana08 Oct 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 260

Section 139(1) of the Income Tax Act, 1961 ('the Act' for short) and revised returns excluding capital gains derived

The Commissioner of Income Tax- I vs. Harmahendar Singh Bagga

Appeals are dismissed

ITTA/176/2015HC Telangana08 Oct 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 260

Section 139(1) of the Income Tax Act, 1961 ('the Act' for short) and revised returns excluding capital gains derived

SRI PRASANCHAND SURANA SEC.BAD

Appeal is dismissed

ITTA/60/2000HC Telangana26 Jun 2013
Section 132Section 139Section 154Section 158BSection 254Section 254(2)

139 (5) of the Act ?" 2. The facts leading to the present tax appeal in a nutshell Page 2 of 6 O/TAXAP/60/2000 JUDGMENT are set out as under: 2.1 A search u/s 132 was carried out and during the search it was found that plots of the assessee were sold to various parties for Rs. 56,24,342/- of which

The Commissioner of Income Tax, vs. M/s. Laila Impex,

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

ITTA/473/2012HC Telangana09 Jul 2013
Section 143(3)Section 144CSection 260ASection 9(1)(vi)

section 139 (whether fixed originally or on extension) for furnishing the return of income for the assessment year commencing on the 1st day of April, 1977, or the assessment year in respect of which such income first becomes chargeable to tax under this Act, whichever assessment year is later, the company exercises an option by furnishing a declaration in writing

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

ITTA/30/2023HC Telangana04 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

gain as General Manager (HR&A) "Bidyut Unnayan Bhaban", Plot No. 3/C, LA Block, Sector-III, P.O. - Salt Lake City, P.S.- Bidhannagar, District- Kolkata, West Bengal, PIN – 700106 ..........Petitioner. -Versus- 1. The State of Jharkhand, through its Secretary, Department of Mines and Geology, having its office at Yojna Bhawan, P.O. and P.S. Doranda, District Ranchi (Jharkhand