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51 results for “capital gains”+ Section 260clear

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Key Topics

Section 26066Section 260A21Section 8019Deduction17Capital Gains14Addition to Income13Disallowance10Section 80P(2)(a)8Section 234B8Business Income

M/S UNICORN AGRO TECH LIMITED, SECUNDERABAD. vs. THE ASST. COMMISISONER OF INCOME TAX, HYDERABAD.

In the result, the appeal filed by the assessee is allowed and the

ITTA/48/2009HC Telangana16 Mar 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

Section 143(3)Section 260A

Section 10 of the Act by Finance No. 2 Act, 2004 with effect from 01.04.2005. Further the tribunal failed to consider that the short term capital gains from shares held as investment could not be assessed as business income merely because the period of holding of the shares in such cases was somewhat short as compared to other investments. Thus

M/S. VJIL CONSULTING LTD., vs. INCOME TAX OFFICER, WARD -3(2), HYDERABAD

Appeal is allowed

ITTA/53/2009HC Telangana31 Jul 2025

Bench: P.SAM KOSHY,S.CHALAPATHI RAO

Showing 1–20 of 51 · Page 1 of 3

8
Exemption8
Section 107
Section 115JSection 260

SECTION 260-A OF I.T. ACT, 1961 PRAYING TO SET ASIDE THE ORDER PASSED BY THE ITAT BANGALORE IN ITA NO.1012/BNG/2007, DATED 07/10/2008 CONFIRM THE ORDERS OF CIT (A) AND THE ASSESSING AUTHORITY IN THE INTEREST OF JUSTICE. THIS APPEAL HAVING BEEN HEARD AND RESERVED FOR ORDERS ON 7.12.2015, COMING ON FOR PRONOUNCEMENT OF JUDGMENT THIS DAY, SUJATHA J., DELIVERED

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

260 A of the rncome Tax Act 1961 against the order dated 1 5-09-2005 on the fire of the rncome Tax Appeilate Tribunal, Hyderabad Benches - B, Hyderabad in r.TA.No.r 132rHydl2o04 for Assessment Year 2001-2002 preferred against the order dated 06-10-2004 on the file of Commissioner of lncome Tax (Appeals)_lV, Hyderabad in Appeal

COMMISSIONER OF INCOME TAX-III, HYD vs. M/S. SUJANA METALS LTD, HYD

ITTA/549/2011HC Telangana21 Apr 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 260Section 28

Section 260 (A) (1) of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟), against the impugned order dated 2nd July, 2010 passed by the ITAT. The following substantial questions of law are being raised for our consideration:- ITA 549/2011 Page 2 of 16 “ (a) Whether ITAT was correct in law and on facts in deleting the additions/disallowance

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

SECTION 260-A OF THE INCOME TAX ACT, 1961 APPEAL UNDER SEC.260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 17/04/2015 2 PASSED IN ITA NO. 629/BANG/2009, FOR THE ASSESSMENT YEAR 2005-06. THIS ITA COMING ON FOR ADMISSION THIS DAY, JAYANT PATEL J. DELIVERED THE FOLLOWING: J U D G M E N T The appellants-Revenue

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

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

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

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

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

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 21/11/2014 PASSED IN ITA NO.1651/BANG/2012, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED FIT AND SET ASIDE THE APPELLANTE ORDER DATED:21/11/2014 PASSED

K.V.D.PRASAD RAO vs. THE JT.COMMISSIONER OF INCOME TAX

ITTA/57/2002HC Telangana07 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

For Appellant: M. SRIDHARFor Respondent: MS. K. MAMATA CHOUDARY Sr. S.C. for l.T
Section 260

Section 260- A o{ the Income -i a:r Act, 196 I (briefly 'the Act' hereinafter) assailing the legalitv and validin, o[ the order dated 31..12.2001 passed by thc lncome 'I-ax r\ppelhre r\uthoriry, Hyderabad Bench R', Hyderabad (for shon thc 'l'ribunal) rn I.T.ANo.336/Hrd/ 1999 ior the assessmenr \err. 1')95- 1996. 3. The appeal

Commissioner of Incoem Tax- 2, vs. M/s. Erythor Pharma Pvt. Ltd.,

In the result, the impugned order dated

ITTA/281/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(1)Section 260

Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been filed by the assessee which was admitted by a Bench of this Court on the following substantial question of law: When once the revenue accepts the valuation for the purpose of capital gains

Commissioner of Income Tax-V, vs. Sri Vinod Krishna Conjeevaram,

The appeal is dismissed

ITTA/594/2013HC Telangana10 Dec 2013
Section 2(47)Section 260Section 45Section 45(4)Section 68

Section 260-A of I.T. Act, 1961 arising out of Order dated 31.7.2013 passed in ITA No.764/Bang/2012 for the Assessment Year 2008- 09 to decide the foregoing question of law and such 2 other questions of law as may be formulated by this Court and to set aside the order dated 31.7.2013 passed by the ITAT, `A’ Bench, Bangalore

The Commissioner of Income Tax III, vs. M/s. Swagath Seeds Private Limited

ITTA/346/2010HC Telangana14 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 2(14)Section 260Section 64(1)(IV)

Section 260-A of the Income Tax Act has been filed by the revenue, which was admitted by a Bench of this Court on the following substantial questions of law: i) Whether on the facts and in the circumstances of the case, the Tribunal is right in law in setting aside the disallowance of Rs.39,86,424 when assessing authority

The Principal Commissioner of Income Tax-2 vs. M/s Indus Business System Ltd.

Appeals are dismissed

ITTA/409/2017HC Telangana08 Nov 2017

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

Section 260

SECTION 260-A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 19.08.2016 PASSED IN ITA No.291/BANG/2016, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC. I.T.A No.410/2017 C/W I.T.A No.409/2017 3 THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 17.10.2022 COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS

The Commissioner of Income Tax vs. M/S New Asian Bar AND Restaurant,

Appeals are dismissed

ITTA/410/2017HC Telangana10 Jul 2017

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

Section 260

SECTION 260-A OF INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED: 19.08.2016 PASSED IN ITA No.291/BANG/2016, FOR THE ASSESSMENT YEAR 2008-2009, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN AND ETC. I.T.A No.410/2017 C/W I.T.A No.409/2017 3 THESE ITAs, HAVING BEEN HEARD AND RESERVED FOR JUDGMENT ON 17.10.2022 COMING ON FOR PRONOUNCEMENT OF JUDGMENT, THIS

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

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 27.11.2015 PASSED IN ITA NO.1244/BANG/2013 FOR THE ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED

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

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 27.11.2015 PASSED IN ITA NO.1244/BANG/2013 FOR THE ASSESSMENT YEAR 2008-09, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) DECIDE THE FOREGOING QUESTION OF LAW AND / OR SUCH OTHER QUESTIONS OF LAW AS MAY BE FORMULATED BY THE HON'BLE COURT AS DEEMED

The Commissioner of Income tax vs. M/s. ragamayee bAr AND Restaurant,

The appeals stand dismissed

ITTA/203/2010HC Telangana30 Nov 2010

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Section 132BSection 234BSection 234D

capital gains; or (b) income of the nature referred to in sub-clause (ix) of clause (24) of section 2, (c) income under the had “Profits and gains of business or profession” in case where the income accrues or arises under the said head for the first time, and the assessee has paid the whole of the amount

SMT. SHANTHA VIDYASAGAR ANNAM vs. INCOME TAX OFFICER, WARD-4(2) HYDERABAD

In the result, the orders dated 09

ITTA/527/2006HC Telangana07 Jan 2025

Bench: J SREENIVAS RAO,ALOK ARADHE

Section 144Section 148Section 2Section 260Section 260ASection 53Section 54F

260-4 of the lncome Tax Act' 196'1 against the orderdated09-06-2006passedinl.T.A.No.885/Hyd/2003forAssessmentyear 1997-98 on the file of the lncome Tax Appellate Tribunal, Hyderabad 'A'Bench' Hyderabad preferred against the Assessment Order dated 21-02-2002 passed in PAN/GIRNo'ACHPA5446M/S-.1759^/t/d.4(2)onthefileofthelncomeTaxofficer, Ward 4(2), HYderabad. Between: Smt. Shantha Vidyasagar Annam' 3-4-612' Narayarraguda' Hyderabad ...Appellant

The Commissioner of Income Tax - III, vs. M/s. Suven Pharmaceuticals Limited,

Appeals are dismissed

ITTA/677/2006HC Telangana21 Mar 2012
Section 115JSection 143Section 208Section 260A

260 or section 262 or  section 263 or section 264 or an order of the  Settlement Commission under sub­section (4)  of section 245D, the amount on which interest  was   payable   under   sub­section   (1)   or   sub­ section (3) has been increased or reduced, as  the   case   may   be,   the   interest   shall   be  increased or reduced accordingly, and­ (i) in   a   case

INCOME TAX BANGALORE vs. SHALINI BHUPAL

Appeal is dismissed

ITTA/38/2000HC Telangana20 Jun 2013
Section 260Section 80Section 80HSection 80ISection 80J

260-A of the Income Tax Act, 1961 are that for the period 01-01-1988 to 31-03-1989, relevant for the assessment year 1989-90, the return of income was filed by the respondent-assessee declaring Rs.53,93,390/- as income. The assessee manufactured and sold rubber patches for tyre, tubes, uniseals etc. By order dated