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10 results for “capital gains”+ Section 195(1)clear

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Key Topics

Section 26011Section 260A4Section 104Section 3022Section 3642Section 2012Deduction2

M/S.P.SATYANARAYANA AND SONS vs. INCOME TAX OFFICER, WARD 1[9], HYDERABAD

Appeals are allowed

ITTA/209/2008HC Telangana08 Sept 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 260

195(1) of the Act only on the income embedded in the remittance. Since there was no income element embedded in the remittance, the assessee was not liable to deduct tax from the remittance. It also affirmed the finding of the Appellate Authority that the remittance made by the assessee cannot be treated as royalty and Section

The Commissioner of Income Tax-II, vs. M/S Gulf Oil Corporation Pvt. Ltd.,

ITTA/195/2008HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

195 of 2008 is filed against  the   order   passed   in   ITA   No.   631/AHD/1997  filed  by  the  revenue   in case   of late   Shri  Vijaykumar Gupta. 5.Tax Appeal No. 196 of 2008 is filed against  the   order   passed   in   ITA   No.   671/AHD/1997  filed by late Shri Vijaykumar Gupta. 6.Tax Appeal No. 211 of 2008 is filed against  the order passed

Commissioner of Income Tax-II vs. M/s.Jayalakshmi Chits

ITTA/211/2008HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

195 of 2008 is filed against  the   order   passed   in   ITA   No.   631/AHD/1997  filed  by  the  revenue   in case   of late   Shri  Vijaykumar Gupta. 5.Tax Appeal No. 196 of 2008 is filed against  the   order   passed   in   ITA   No.   671/AHD/1997  filed by late Shri Vijaykumar Gupta. 6.Tax Appeal No. 211 of 2008 is filed against  the order passed

The Commissioner of Income Tax - VI vs. M/s. Manikanta Iron AND Hardware

ITTA/196/2008HC Telangana02 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

195 of 2008 is filed against  the   order   passed   in   ITA   No.   631/AHD/1997  filed  by  the  revenue   in case   of late   Shri  Vijaykumar Gupta. 5.Tax Appeal No. 196 of 2008 is filed against  the   order   passed   in   ITA   No.   671/AHD/1997  filed by late Shri Vijaykumar Gupta. 6.Tax Appeal No. 211 of 2008 is filed against  the order passed

The Commissioner of Income Tax (Exemptions0 vs. Kalinga Cultural Trust

In the result, we do not find any

ITTA/580/2016HC Telangana28 Nov 2016

Bench: ANIS,SANJAY KUMAR

Section 10Section 260Section 260A

1 to the said Section except in respect of capital gains and share premium amount is not a capital gain earned. It is urged that since, the tribunal has failed to determine the core issue with regard to colorable devise adopted by the 15 assessee, to evade tax, therefore, the matter be remitted to the tribunal for decision afresh

Principal Commissioner of Income Tax-5 vs. M/s. VBC Industries Limited

In the result, we do not find any

ITTA/559/2015HC Telangana16 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 10Section 260Section 260A

1 to the said Section except in respect of capital gains and share premium amount is not a capital gain earned. It is urged that since, the tribunal has failed to determine the core issue with regard to colorable devise adopted by the 15 assessee, to evade tax, therefore, the matter be remitted to the tribunal for decision afresh

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

1 and 2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice

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

section. Nonetheless, as an overall matter, GE is correct that in some instances, ITAT‟s characterization of certain conversations appears to overstate the importance of the activities in India (for e.g. e- mail chain on Reliance-GT Exhaust Height; e-mail chain on confirmation of RIL PO No. DG8/3389741). Nevertheless, in many other instances, ITAT‟s decision is sound

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

Section 27 begins with a proviso and states that when any fact is deposed to as discovered, in consequence of information received from a person accused of any offence, in the custody of a police officer, so much of such information as relates distinctly to the fact thereby discovered may be proved, 49 whether it amounts to a confession

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

1. 1. The State of Jharkhand, through its Secretary, Department of Industries, Mines and Geology, having its office at Yojna Bhawan, P.O. and P.S. Doranda, District Ranchi (Jharkhand), PIN 834 002. 2. The Secretary, Road Construction Department, Government of Jharkhand, having its office at Jharkhand Mantralaya (Project Building), PO. Dhurwa, P.S. Jagannathpur, District Ranchi-834002 (Jharkhand), 3. The Director, Mines