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3 results for “capital gains”+ Section 80Iclear

Sorted by relevance

Mumbai65Delhi46Ahmedabad29Kolkata14Chennai12Indore6Karnataka5Dehradun4Bangalore4Telangana3Chandigarh2SC2Jaipur1Cochin1

Key Topics

Section 8019Section 2607Section 104Section 80H3Deduction3Section 260A2Section 80I2

INCOME TAX BANGALORE vs. SHALINI BHUPAL

Appeal is dismissed

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

80I were admissible on gross income. Following the order of the ITAT we dismiss the revenue’s ground.” 5. The relevant provisions are as follows:- “Section 80-HH(1) – Where the gross total income of an assessee includes any profits and gains derived from an industrial undertaking, or the business of a hotel, to which this section applies, there shall

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

In the result, we do not find any

ITTA/580/2016
HC Telangana
28 Nov 2016

Bench: ANIS,SANJAY KUMAR

Section 10Section 260Section 260A

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 in accordance with law. In support of aforesaid submissions, the reliance is placed on decision of Supreme Court

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

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 in accordance with law. In support of aforesaid submissions, the reliance is placed on decision of Supreme Court