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Income-tax Act · Case Law

Section 54F Income Tax Case Law — Capital Gains Exemption (net consideration)

Browse 194 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 54F (Capital Gains Exemption (net consideration)) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 54F has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 54F (showing 194 of 194)

The Pr. Commissioner Of Incometax -Central -1 v. Lata Goel
High Court · 2025 · Dismissed
Assessee
Itta/527/2006 Of Smt. Shantha Vidyasagar Annam v. Income Tax Officer, Ward-4(2) Hyderabad
High Court · 2025 · Allowed
Assessee
Principal Commissioner Of Income Tax Central 1No.108, Mahatma Gandhi Road,Chennai 600 034.… v. Prayer: Appeal Filed Under Section 260A Of The Income Tax Act, 1961 Against Order Of The Income Tax Appellate Tribunal, Madras 'A' Bench, Dated 16.10.2018 In Ita No.366/Chny/2018 For Assessment Year 2
High Court · 2024 · Dismissed
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Mrs. Kamla Ajmera v. Pr. Commissioner Of Income Tax
High Court · 2024 · Other
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S.krishna Kumar v. The Assistant Commissioner Of Income Tax,Circle-Iii,Tiruchirapalli-620 001
High Court · 2024 · Allowed
Assessee
% Date Of Decision :06.11.2024 v. Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
T.c.a.no.700 Of 2015 v. The Income Tax Officer,Business Ward – I (1),Chennai – 600 034
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Taxchennai v. Y.jagan Mohan
High Court · 2024 · Dismissed
Assessee
Itat/218/2024 Ia No: Ga/1/2024, Ga/2/2024 Principal Commissioner Of Income Tax Central 2 Kolkata v. Sri Rahul Saraf
High Court · 2024 · Allowed
Revenue
I. The Commissioner Of Income Tax And Others v. Shri K. Ramachandra Rao In Ita No.47/2014 C/W Ita No.46/2014, Ita No.494/2013 And Ita No.495/2013 Disposed Of On 14.07.2014; Shri K. Ramachandra Rao In Ita No.47/2014 C/W Ita No.46/2014, Ita No.494/20
High Court · 2024 · Allowed
Revenue
Wp/4370/2022 Of Vivek Jaisingh Asher v. Income-Tax Officer, Ward-19(3)(1) And 3 Ors
High Court · 2024 · Other
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Principal Commissioner Of Income Tax-16 v. Sh. Praveen Kumar Malhotra
High Court · 2024 · Allowed
Revenue
International Taxation-1 v. Reema Chawla
High Court · 2024 · Dismissed
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The Brief Facts Necessary For The Disposal Of The Writ Petitionare As Follows v. Wp(C).No.10436 Of 2023
High Court · 2024 · Allowed
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Itat/281/2023 Ia No.ga/1/2023 Principal Commissioner Of Income Tax -1, Kolkata v. Arunava Bhattacharjee
High Court · 2024 · Dismissed
Assessee
Chowaram Baghel, 37, C.g. Batallion N.c.c., Ravishanker Stadium, Durg Chhattisgarh.stadium, Durg Chhattisgarh v. The Principal Commissioner Of Income Tax Range-2 Raipur Chhattisgarh. Chhattisgarh
High Court · 2023 · Allowed
Assessee
Mohanasundaram Saravanan v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
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Preet Singh v. Asstt. Commissioner Ofincome Tax, Circle 32(1), & Anr
High Court · 2023 · Other
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Commissioner Of Income Taxcentral Circle – Itrichy v. Sri. R. Rajagopal Tondaimanold No. 4-D, New No.22Collector Office Roadtrichy – 620 001
High Court · 2023 · Dismissed
Assessee
Ita/546/2018 Of The Pr.commissioner Of Income Tax,Cit (A) v. Shri J Krishna Palemar
High Court · 2023 · Allowed
Revenue
At The Outset, Shri Anand Submits That Issue Involved In This Appeal Is Covered By The Decision Of This Court In Commissioner Of Income Tax And Another v. Mr.vinay Mishra[2] Holding The Question Of Law In Assessee’s Favour
High Court · 2023 · Dismissed
Assessee
Ita/35/2018 Of The Meenachil Co-Operative Agricultural & Rural Development Bank Ltd. v. The Income Tax Officer
High Court · 2022 · Dismissed
Revenue
Ita/27/2019 Of Kottayam Co-Operative Agricultural And Rural Dev. Bank Ltd. v. The Income Tax Officer
High Court · 2022 · Dismissed
Revenue
Ita/25/2019 Of The Meenachil Co-Operative Agricultural And Rural Development Bank Ltd., v. The Income Tax Officer,
High Court · 2022 · Dismissed
Revenue
Ita/34/2018 Of M/S.kottayam Co-Operative Agricultural & Rural Development Bank Ltd. v. The Income Tax Officer
High Court · 2022 · Dismissed
Revenue
Ii.whether The Learned Appellate Tribunal Was Justified In Setting Aside Theorder Passed By The Learned Commissioner Of Income Tax Or Not ? v. Thus, We Find There Is No Question Of Law Arises For Consideration In This Appeal.hence, The Appeal Is Dismissed
High Court · 2022 · Allowed
Revenue
Mrs.indra Vijayaraghavan v. The Income Tax Officernon Corporate Ward 1(5)67A Race Coursecoimbatore 641 018
High Court · 2022 · Allowed
Assessee
Mrs.preethi Jeyakumar v. The Deputy Commissioner Of Income Tax,Non Corporate Circle 8(1),Chennai 600 034
High Court · 2022 · Other
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Sca/18528/2019 Of Falguni Bhavesh Jariwala v. Income Tax Officer, Ward 2(3)(5)
High Court · 2022 · Allowed
Assessee
Amplifying His Contention, Shri. Shankar Argued That This Court In Cit(A) And Another v. M.r. Anandaram[2], After Considering Various Authorities Has Held That What Is Required T
High Court · 2022 · Allowed
Revenue
Ita/232/2019 Of Bindu Premanandh v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
M/S.texmo Precision Castings Uk Ltd.,Level 2, Oxo House,4, Joiner Street,Shefield S203Rwunited Kingdom,Represented By Its Directorm/S.damayanti Ramachandran v. The Commissioner Of Income Tax, International Taxation, 4[Th] Floor, Bsnl Building (Tower 1) No.16, Greams Road, Chennai 600 006
High Court · 2022 · Dismissed
Revenue
… Petitioner In W.p.no.6374 Of 2021 v. The Principal Commissioner Of Income-Tax, Chennai-8, Income Tax Office, Bsnl Tower, 16, Greams Road, Chennai 600 006
High Court · 2022 · Allowed
Assessee
…. Appellant Mr.b.k. Mohanty, Sr. Advocate Assisted By Mr. Adhiraj Mohanty, Advocate v. Income Tax Officer, Bhubaneswar And Another …
High Court · 2022 · Other
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Principal Commissioner Of Incometax - I, Kolkata v. Smt. Shikha Roy
High Court · 2022 · Allowed
Revenue
Shri.ssm Ahmad Hussain v. The Income Tax Officer Non-Corporate Ward 3(1) Aayahkar Bhavan Wanaparthy Block Vi Floor Room No.623D 121 Mahatma Gandhi Road Chennai-600 034
High Court · 2022 · Allowed
Assessee
Ita/254/2021 Of Antony Parakal Kurian v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Rashesh Shirish Sanjanwala v. Assistant Commissioner Of Income Tax Circle 4(1)(4) ==========================================================
High Court · 2021 · Other
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Principal Commissioner Of Income Tax - 4, Kolkata v. Sri Sandip Goswami
High Court · 2021 · Allowed
Revenue
Thr Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Allowed
—
Janaki Mohan v. The Income Tax Officer,Non Corporation Ward-15(2)Room No. 205, 2Nd Floor, New Block,No.121, Mahatma Gandhi Road,Nungambakkam,Chennai-600 034
High Court · 2021 · Allowed
Assessee
Ita/177/2017 Of Smt Y Manjula Reddy v. The Income Tax Officer
High Court · 2021 · Other
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Ita/238/2015 Of Mr.m.george Joseph v. Cit’, (1992) 196 Itr 188 (Sc), 'Cit Vs, Gwalior Rayon Silk Manufacturing Co. Ltd., (1994) 196 Itr 149
High Court · 2021 · Allowed
Assessee
Sri.a.p.oree,Kartha,(Estate Of) A.r.pandurangan (Huf)Coparceners : Sri.a.p.oree, Sri.a.p.began,Sri.a.p.nambi And Smt.a.p.nangai3-A, Anakara Apartment,Gilchrist Avenue, Harrington Road,Chetpet, Chennai v. The Income Tax Officer,Non-Corporate Ward 1 (1),Chennai
High Court · 2021 · Allowed
Assessee
Amjad Ahmedbhai Sheikh,Aged About 38 Years, Residing At Ward No.8,Old Basti, Butibori, Nagpur-441108, Tah. &Dist.: Nagpur. State Of Maharashtra v. Asst. Commissioner Of Incometax Circle No.7,Room No.521, 5[Th] Floor, Mecl Building,Seminary Hills, Nagpur-440006, Tah. & Dist.:nagpur. State Of Maharashtra
High Court · 2021 · Allowed
Assessee
The Learned Counsel For The Assessee Has Straight Away Drawn The Attention Of This Court Towards The Judgment Delivered By The Division Bench Of This Court In The Case Of Commissioner Of Income Tax v. Vinay Mishra Reported In [2020] 121 Taxmann.com 243 (Karnataka) Involving Similar Issue. Paras 6 To 8 Of The Aforesaid Judgment Reads As Under
High Court · 2021 · Dismissed
Assessee
By Sri v. Chandrashekar, Adv
High Court · 2021 · Dismissed
—
T.n.gopal v. Assistant Commissioner Of Income Tax,Salary Circle Iv, Aayakar Bhavan,New Block 5[Th] Floor, 121, M.g. Road,Chennai – 600 034
High Court · 2021 · Other
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S.n.gowrirep By Power Of Attorneydr.s.r.ravi v. The Income Tax Officer,International Taxation – I,Chennai – 600 034
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax,Chennai v. Shriram Ownership Trust,No.4, Shriram House, 1[St] Floor, Burkit Road, T.nagar, Chennai-600 017.Pan No.aagts2243H
High Court · 2020 · Allowed
Revenue
Chokkalingam Sudhakar v. The Deputy Commissioner Of Income Tax, Non-Corporate Ward 18(1) Chennai - 34
High Court · 2020 · Other
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I.he Hon'ble Tribunal Was Right In.concluding That Cashless Exercise Of Stockoptions Does Not Constitute Transfer Of Along Term Capital Asset Under Section 2(47)Of The Act? v. The Finding Of The Hon Bie Tribunalthattherewas An Employer-Employee.relationsnip Between Sirf, Usa And Theappellant Is Contrary To Tne Material On.record And Thus Perverse?
High Court · 2020 · Allowed
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The Assessee Primarily Placed His Case On The Decision Ofhigh Court Of Karnataka In The Case Of Commissioner Of Incometax v. Https://Hcservices.ecourts.gov.in/Hcservices/
High Court · 2020 · Allowed
Revenue
Ita/406/2012 Of Dr. Harsha N. Billangady v. The Deputy Commissioner Of Income Tax
High Court · 2020 · Other
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The Principal Commissioner Of Income Tax-3 v. Minal Nayan Shah
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. Sr. Standing Counsel
High Court · 2020 · Allowed
Revenue
Principal Commissioner Of Income Tax 6No.121, Mahatma Gandhi Road,Chennai v. Shri T.arunprakash,No.6, 7[Th] Cross Street Extn.adyar, Chennai – 600 020.Pan: Aeept8489A
High Court · 2020 · Allowed
Revenue
Ita/320/2011 Of Shri. Navin Jolly v. The Income-Tax Officer
High Court · 2020 · Dismissed
Revenue
Shri Arvind Jain,1/171-B, Mariamman Koil Street, Mugalivakkam,Chennai - 600 125 v. The Income Tax Officer, Non Corporate Ward 22 (1), No.7, 1[St] Floor, Ramakrishna Street, West Tambaram, Chennai 600 045
High Court · 2020 · Allowed
Assessee
Venkata Dilip Kumar,Kartha-Huf,No.5, (Old No.3), Seshadri Road,Alwarpet,Chennai 600 018 v. The Commissioner Of Income Tax, Chennai-5(I/C), Office Of The Principal Commissioner Of Income Tax, Aayakar Bhavan, Wanaparthy Block, 121, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034
High Court · 2019 · Allowed
Assessee
Wa/3031/2019 Of Prof. P.n. Shetty v. Office Of The Income Tax Officer
High Court · 2019 · Dismissed
Revenue
Chennai v. M/S.mount Mettur Pharmaceuticals Ltd., 32, 9[Th] Street, Dr.radhakrishnan Salai, Chennai-600 004
High Court · 2019 · Dismissed
—
Judgt. Dt. 6.9.19 In T.c.1344/2009Cit v. P.ananthanayagi1/4
High Court · 2019 · Dismissed
—
The Commissioner Of Income Tax, Chennai v. Mr.a.v.chandramohan
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax 3,No.63, Race Course Road, Coimbatore v. Shri.s.r.lakshmi Narayan,15/222, Sree Lakshmi Farms,Perumpallam, Amaravathi Nagar,Udumalpet, Tirupur-642 102.Pan: Age Pl 1232 D
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. Shri D.prabhakar John
High Court · 2019 · Dismissed
Assessee
Tca/192/2014 Of Commissioner Of Income Tax v. Shri M.vishnudas
High Court · 2019 · Dismissed
Assessee
Income Tax Appeal No. 107 Of 2015 Commissioner Of Income Tax, Meerut v. Vam Resorts & Hotels Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Chetan Sabharwal v. Assistant Commissioner Of Income Tax, Circle 28 (1
High Court · 2019 · Dismissed
Revenue
Chetan Sabharwal v. Assistant Commissioner Of Income Tax, Circle 28 (1
High Court · 2019 · Dismissed
Revenue
Chetan Sabharwal v. Assistant Commissioner Of Income Tax, Circle 28 (1
High Court · 2019 · Dismissed
Revenue
Chetan Sabharwal v. Assistant Commissioner Of Income Tax, Circle 28 (1
High Court · 2019 · Dismissed
Revenue
Hitesh Mansukhlal Bagdai v. The Assistant Commissioner Of Income Tax Central Circle - 1
High Court · 2019 · Allowed
Assessee
Shri Shailesh Kasliwal, 24 Ganesh Marg Bapu Nagar Jaipur v. The Commissioner Of Income Tax, N.c.r.b. Buildingstatue Circle, Jaipur2. The Income Tax Officer, Ward 6(2) Jaipur
High Court · 2019 · Allowed
Assessee
Tnree Years, Then The Unutilized Amount Snail Not Be Liable. To Tax Under Section 45 Of The Act. ~ v. Commissioner Of Income Tax Reported In (2009) 317 Itr 332
High Court · 2019 · Other
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The Principal Commissioner Of Income Tax, Central-2, Chennai v. M/S.standard Fireworks Pvt. Ltd., Sivakasi
High Court · 2019 · Dismissed
Assessee
Ita/100012/2018 Of Shri. Basavaraj C. Bayahatti v. The Principal Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax,Non Corporate Circle -3, Madurai v. Shri A.m.subramanian,Old No.2/12, (New No.2/9/12),Pillayar Street, Pullkattai Post,Periyar Taluk, Madurai-625 703.Pan: Ahkps3012K
High Court · 2019 · Dismissed
Assessee
Wp/14037/2019 Of Sri Deepak Dhanaraj v. The Income Tax Officer
High Court · 2019 · Other
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M/S.tilokchand & Sons,Hiran Bros, 39-40,Dhanappa Mudali Street,Madurai v. The Income Tax Officer,Ward Ii (4), Madurai
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax-5Aayakar Bhavanwanaparthy Block, 5[Th] Floor,121, Mahatma Gandhi Roadchennai – 600 034 v. Shri.abhijit Bhandari
High Court · 2019 · Dismissed
Assessee
Courts Including The Judgment Of This Court In Case Ofcommissioner Of Income-Tax, Bombay City I v. Tataservices Limited[1]. Reliance Was Also Placed On Cbdt Circulars
High Court · 2019 · Dismissed
Assessee
C.m.p.no.18819 Of 2018 v. The Deputy Commissioner Of Income Tax,Non-Corporate Circle-15,Chennai
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax -17 v. Kalpana Hansraj
High Court · 2019 · Allowed
Revenue
Ita/571/2009 Of The Commissioner Of Income Tax, v. Late Shri N.p. Abraham,
High Court · 2018 · Dismissed
Assessee
Relied On The Earlier Judgment Of This Court In The Caseof Commissioner Of Income-Tax v. Arriving At Such A Conclusion. Therefore, We Are Of Theview That The Said Substantial Question Of L
High Court · 2018 · Allowed
Revenue
Tca/286/2012 Of Smt Renuka Philip v. The Income Tax Officer
High Court · 2018 · Allowed
Assessee
Gurdeep Singn v. Principal Commissioner Of Income Tax
High Court · 2018 · Dismissed
Revenue
By Sri.k v. Aravind, Advocate
High Court · 2018 · Dismissed
—
Itta/145/2018 Of N R Krishna Murthy v. Comissioner Income Tax
High Court · 2018 · Dismissed
Revenue
Principal Commissioner Of Income Tax Vadodara 1 v. Vaidya Panalalmanilal ( Huf
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax,Business Ward V (1), Chennai v. Shri A.m.vijayarangam
High Court · 2018 · Dismissed
Assessee
In The Case Of Smt. Tarulata Shyam & Others v. Cit (1977) 108 Itr 345 (Sc) The Hon’ble Apex Court Has Held That There Is No Scope For Importing Into The Statute Words Which Are Not There. Such Importation Would Be, Not To Construe, But To Amend Th
High Court · 2018 · Other
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Principal Commissioner Of Income Tax 7 v. Sikandarali Kasamali Qureshi
High Court · 2018 · Dismissed
Assessee
Arjun Malhotra v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Arjun Malhotra v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Arjun Malhotra v. Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Order:(Per v. Ramasubramanian,J
High Court · 2018 · Allowed
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16-Itxa-18=.Doc v. Ito (2004) 83 Ttj 542?
High Court · 2018 · Dismissed
Revenue
Principal Commissioner Of Income Tax 2 v. Sanjay Suvalal Jaiswal
High Court · 2018 · Dismissed
Assessee
Anne Venkata Vishnu Vara Prasad … v. The Assistant Commissioner Of Income-Tax
High Court · 2018 · Allowed
Assessee
Anne Venkata Vishnu Vara Prasad … v. The Assistant Commissioner Of Income-Tax
High Court · 2018 · Allowed
Assessee
Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj v. Shri Mahendra Rajnikant Zaveri, 2683, Suratwala Building, Msb Karasta, Johari Bazar, Jaipur
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Delhi-10 v. Shri Siddharth Ahuja
High Court · 2018 · Dismissed
Assessee
Parasmal Jain S/O Shri Sugan Chand Jain Age About 60 Years R/O Botharo Ka Baas, Borawar, District Nagaur v. Income Tax Officer Ward-2 Makrana
High Court · 2018 · Allowed
Assessee
The Commissioner Of Income Tax,Ward-5, Virudhunagar v. M/S.p.r.venketarama Raja (Huf
High Court · 2017 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, New Central Revenuebuilding, Statue Circle, Jaipur (Raj v. Shri Shankar Lal Saini, 480, Hanta Nagar, Near Nbc, Hasanpura,Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Sh. Ram Prakash Miyan Bazaz., S-225, Mahaveer Nagar
High Court · 2017 · Dismissed
Assessee
Appell v. Sh. Sewa Singh Sekhwan S/O Sh. Ujagar Singh, R/O Guru Ram Dass,Colony, Jalandhar Road, Batala
High Court · 2017 · Allowed
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The Prl. Commissioner Of Income-Tax-6, Hyderabad v. $ M/S. B.surendra Chowdary, Prop. Sri Sai Ganesh Productions, Plot No.16B, Road No.7, Film Nagar, Jubilee Hills, Hyderabad-500 039
High Court · 2017 · Allowed
Revenue
B)Whether On The Facts And Circumstances Of The Case And In Law, The Tribunal Was Justified In Not Considering The Judgment In The Case Of Cit v. S.m.j. Builders (2003) 262 Itr 60 (Bom) And The Judgment Of The Apex Court In The Case Of B.a. Subramaniam And Bros Co. Vs. Cit (1999) 236 Itr 977
High Court · 2017 · Dismissed
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Tca/319/2017 Of The Commissioner Of Income Tax v. S.s.m.ahmed Hussain
High Court · 2017 · Dismissed
Assessee
Shri.abhijit Bhandari v. The Principal Commissioner Of Income Tax-5,Aayakar Bhavan,Wanaparthy Block, 5[Th] Floor,121, Mahatma Gandhi Road,Chennai-600 034
High Court · 2017 · Allowed
Assessee
Kamal Kant Kamboj v. Income Tax Officer, Ward 3, Jagadhari, Yamuna Nagar, Haryana
High Court · 2017 · Allowed
Assessee
Rasiklal M. Parikh v. Assistant Commissioner Of Income Tax-19(2), Mumbai
High Court · 2017 · Other
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Commissioner Of Income Taxnon Corporate Ward – 10(2)Chennai v. Shri Gumanmal Jainflat No.a-2, Rain Forestno.57, New No.26, Taylor's Road,Rem Street, Kilpauk,Chennai 600 010
High Court · 2017 · Dismissed
Assessee
Appell v. Sh. Balwinder Singh Bhunder
High Court · 2017 · Allowed
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Pratibha Agarwal v. Comissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Rajesh Kumar Aggarwal v. Commissioner Of Income Tax Delhi-Viii & Anr
High Court · 2017 · Allowed
Assessee
Humayun Suleman Merchant v. The Chief Commissioner Of Income Tax (X), Mumbai & Anr
High Court · 2016 · Dismissed
Revenue
Pr. Commissioner Of Income Tax Central, Jaipur v. Shri Manoj Bahal
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. Mr. Ajit Thomasdirectora.v. Thomas Leather & Alliedno. 64, Rukmani Lakshmipathy Salari, Egmore,Chennai -600 008
High Court · 2016 · Dismissed
Assessee
Shri.g.chinnadurai v. The Income Tax Officer,Income Tax Department,Non Corporate Ward 13(2),Annexe Building,Room No.404, 4[Th] Floor,121, Nungambakkam High Road,Chennai – 600 034
High Court · 2016 · Allowed
Assessee
Ita/183/2016 Of Commissioner Of Income Tax v. Sunil Sachdeva
High Court · 2016 · Allowed
Revenue
Itta/104/2016 Of The Pr.commissioner Of Income Tax-6 v. Sri. C.radha Krishna Kumar
High Court · 2016 · Dismissed
Assessee
Itxa/2361/2013 Of Commissioner Of Income Tax-12 v. Shri. Abhimanyu J. Thackersey
High Court · 2016 · Dismissed
Assessee
Itxa/2363/2013 Of The Commissioner Of Income Tax-12 v. Shri Hrishikesh J. Thackersey
High Court · 2016 · Dismissed
Assessee
Vijay Gupta v. Commissioner Of Income Tax Delhi-Xiii And Anr. …
High Court · 2016 · Other
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Ita/303/2015 Of Principle Commissioner Of Income Tax v. Sri C.gopalaswamy
High Court · 2016 · Allowed
Revenue
But The Assessing Officer Held By His Order Dated23.12.20911 That The Case Is Covered By The Proviso To Section54F(1) Of The Act. This Was On The Basis Of An Opinion Tenderedby The Joint Commissioner v. Commissioner Of Incometax [(263) Itr 143 (Sc). Therefore, The Revenue Has Come Up Withthe Above Appeal
High Court · 2016 · Dismissed
Revenue
It 1S Not Disputed By Learned Counsel For The Parties That Theissues Involved Herein Have Already Been Decided By This Court In Itano.200 Of 2013 (C.s.atwal v. The Commissioner Of Income Tax,Ludhiana And Another)Vide Order Dated 22.7.2015, Wherein Afterexamining The Relevant Statutory Provisions And The Case Law On The Point,Following Conclusions Were Drawn
High Court · 2016 · Allowed
Assessee
Income Lax Officer v. Act, Amount Invested In The New Asset Need Not Be Entirely Sourced From
High Court · 2015 · Dismissed
—
Ita/311/2015 Of Chiranji Lal Garg v. Commissioner Of Income Tax Bathinda & Ors
High Court · 2015 · Allowed
Assessee
Ita/384/2015 Of Pr. Commissioner Of Income Tax v. Shri R Srinivas
High Court · 2015 · Allowed
Revenue
–Commissioner Of Income Tax V v. Kapil Nagpal
High Court · 2015 · Allowed
Revenue
Ita/17/2013 Of Commissioner Of Income Tax-Ii, Amritsar v. M/S Ranjit Rattan Mehra Huf
High Court · 2015 · Dismissed
Assessee
Of Acquisition Of Convertible Debentures Had To Be From The Date Ofconversion Of Convertible Debentures Into Shares And Not From The Date Oforiginal Allotment. Support Was Drawn From The Judgment Of T v. Commissioner Of Income Tax,(1983)141 Itr 45 (Cal) And Pronouncement Of Bombay High Court Incommissioner Ofincome Tax Vs. Santosh L.chowegule And Others,(1998)234 Itr 787 (Bom
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Tax v. Reliance Petroproducts Pyt. Limited,_ (2010) 322 Itr 158
High Court · 2015 · Allowed
Revenue
Ita/270/2013 Of Punjabi Coop.house Building Soc. v. Commr. Of Income Tax Chd.& Anr.
High Court · 2015 · Allowed
Assessee
Ita/200/2013 Of C.s. Atwal v. Commissioner Of Income Tax Ludhiana And Anr.( Main Disposed Of 22.7.15)
High Court · 2015 · Allowed
Assessee
Ita/260/2013 Of Shri, Geroge Dominic v. Assistant Commissioner Of Income Tax
High Court · 2015 · Dismissed
Revenue
The Dy. Commissioner Of Income Tax v. Dr. Sangeeta A. Madnani
High Court · 2015 · Other
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Ita/318/2009 Of The Commissioner Of Income Tax v. Sri.pradeep Kar
High Court · 2015 · Allowed
Revenue
Itxa/1391/2013 Of Commissioner Of Income Tax 19, v. Smt. Kasturi V. Mamania
High Court · 2015 · Allowed
Revenue
Itxa/1120/2013 Of Commissioner Of Income Tax-21 v. Smt. Shashikala M. Shetty
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income-Taxtrichy v. Shri.n.sundararaman2, Ganapathy Colony,Tiruchirapalli - 620 005
High Court · 2015 · Allowed
Revenue
Ita/232/2013 Of Mrs Rahana Siraj v. The Commissioner Of Income Tax - I
High Court · 2015 · Other
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Income Tax v. Khoobchand M.makhijareportedin.(2014) 223 Itr 189 (Karnataka). Paragraph 21 Ofthe Said Judgment Reads As Under
High Court · 2014 · Allowed
Revenue
Itta/634/2014 Of Harishchand Surana v. Cit(Reported In 187 Itr 688) And In Ntpc Vs. Cit (Reported In 229 Itr 383) Permitting The Assessee To Raise A New Ground Before The Learned Income Tax Appellate Tribunal Not Raised Earlier ?
High Court · 2014 · Allowed
Assessee
Itta/633/2014 Of Nikhil Surana v. Cit(Reported In 187 Itr 688) And In Ntpc Vs. Cit (Reported In 229 Itr 383) Permitting The Assessee To Raise A New Ground Before The Learned Income Tax Appellate Tribunal Not Raised Earlier ?
High Court · 2014 · Allowed
Assessee
Wp/1576/2014 Of Smt.d.v.mercy v. The Income Tax Officer
High Court · 2014 · Dismissed
Revenue
Ita/380/2012 Of The Commissioner Of Income-Tax v. Sri M A Patel (Sri Madhu Bai R Patel)
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Taxcoimbatore v. Smt.v.r.karpagam
High Court · 2014 · Dismissed
Assessee
Ita/597/2013 Of The Commissioner Of Income Tax v. Smt. K.s. Saraswathi
High Court · 2014 · Dismissed
Assessee
Ita/28/2014 Of Jagwinder Singh v. Commissioner Of Income Tax, Appeals-Ii, Ludhiana & Ors
High Court · 2014 · Dismissed
Revenue
Mrs. Kamla Devi Rastogi v. The Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
I.t.a. No.10 Of 2014 v. Cit(2004)266 Itr 1 (Sc). Aggrieved By The Said Order Of Thetribunal, The Appellant Is Before Us
High Court · 2014 · Dismissed
Revenue
We Noticed That The Learned Tribunal On The Above Issue Had Decidedthe Matter Following The Judgment Of This Court In Case Of Late Mir Gulam Alikhan (By Legal Representative Mrs. Noor Begum v. Commissioner Of
High Court · 2014 · Dismissed
—
Commissioner Of Income Tax - Xv v. Bharti Mishra
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax-V v. Shri Ashok Kumar Ralhan
High Court · 2013 · Dismissed
Assessee
Ita/12/2010 Of Commissioner Of Income Tax, v. Smti. Sanghamitra Bharali,
High Court · 2013 · Allowed
Revenue
Learned Tribunal Was Of The View That The Two Conditions Laid Down Inthe Judgment Of The Supreme Court In Malabar Industrial Co. Ltd v. Accordingly, We Dismiss The Appeal. No Order As To Costs
High Court · 2013 · Allowed
—
Commissioner Of Income-Tax Delhi-Xv, New Delhi v. Vibhu Bakhru, J
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax v. Gita Duggal
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax, Central-I v. Shri.rejendra R.chaturvedi
High Court · 2013 · Dismissed
Assessee
Transferred Within A Period Of Three Years And Also Ignoring That The Facts In The Supreme Court Case Of Vania Silk Mills P. Ltd v. Cit (Sc) 191 Itr 647 Were Clearly Distinguishable From The Facts Of This Case?
High Court · 2013 · Allowed
Assessee
Ita/114/2012 Of Smt.asha George, Nellissery House, Ayyanthole P.o., Thrissur v. The Income Tax Officer, Ward 2(1), Thrissur
High Court · 2013 · Dismissed
Revenue
Commissioner Of Income Tax-Xii v. Shri Kamal Wahal
High Court · 2013 · Dismissed
Assessee
Ita/1081/2006 Of The Commissioner Of Income Tax v. Sri Ved Prakash Rakhra
High Court · 2012 · Allowed
Revenue
Ita/815/2006 Of Sri Abdul Gaffar S/O Sri Abdul Rahim v. The Income-Tax Officer
High Court · 2012 · Dismissed
Revenue
Mrs. Parveen P. Bharucha 102A/1-B, Kalyaninagar,Pune-411 006.Pan No.aaupb1729P v. The Deputy Commissioner Of Income Tax Circle 2, Pune, Pmt Bldg., 1[St] Floor, B Wing, Shankarsheth Road, Swargate, Pune-411037
High Court · 2012 · Allowed
Assessee
Assistant Commissioner Of Income Tax Central Circle-4 v. Dr.mahabir Prasad Son Of Sahdeo Yadav, R/O Flat No.35, Tulsi Vatika Apartment, Patliputra Colony, Patna-13
High Court · 2012 · Allowed
Revenue
�Whether On The Facts And In The Circumstances Of The Case, The Tribunal Was Justified And Correct In Law In Cancelling The Order Of The Cit Dated 23.8.2006 Passed U/S 263 Of The Income-Tax Act, 1961 v. We Have Heard The Learned Counsel For The Assessee. Learned Counsel For The Revenue Is Unable To Assist The Court As He Says That He Is Not R
High Court · 2012 · Allowed
—
When The Appeal Came Up For Hearing, Reliance Was Placed By The Revenue On The Judgment Of This Court In Commissioner Of Income-Tax v. We Have Heard Learned Counsel For The Assesse. Learned Counsel For The Revenue Is Unable To Assist The Court As He Says That He Is Not Ready. In The Present Case, The Commissioner Has Clearly Conclude
High Court · 2012 · Allowed
—
The Commissioner Of Income Tax-Ii,Pune v. Mrs. Hemlata K. Bhatiya
High Court · 2012 · Dismissed
Assessee
Vivek Mehta v. Hemant Gupta, J
High Court · 2011 · Dismissed
—
The Commissioner Of Income Tax – 7, Mumbai v. Dinesh Megji Toprani Huf
High Court · 2011 · Allowed
Revenue
The Chief Commissioner Of Income-Tax, (Osd), Faridabad v. Adarsh Kumar Goel, J
High Court · 2011 · Allowed
Revenue
Commissioner Of Income-Tax, Faridabad v. M/S Om Parkash And Sons
High Court · 2011 · Other
—
Commissioner Of Income Tax, Faridabad v. Shri Bhim Singh
High Court · 2010 · Allowed
Revenue
Sunita Kedia v. The Commissioner Of Income Tax, Jaipur
High Court · 2010 · Dismissed
Revenue
Vinod Kumar Jain v. Commissioner Of Income Tax, Ludhiana And Others
High Court · 2010 · Allowed
Assessee
Commissioner Of Income Tax, Faridabad v. Sh. Prem Narain Bhatia
High Court · 2009 · Dismissed
Assessee
Ita/235/2009 Of The Commissioner Of Income Tax, Cochin v. V.r.desai, Partners, M/S. Desai Brothers
High Court · 2009 · Allowed
Revenue
Commissioner Of Income Tax v. Shri Pritam Singh Chahil
High Court · 2009 · Dismissed
Assessee
Mumbai v. Joe B. Fernandes
High Court · 2008 · Dismissed
—
Ita/5/2007 Of M.anil v. Commissioner Of Income Tax
High Court · 2008 · Dismissed
Revenue
The Commissioner Of Income Tax 14,Mumbai v. Ashwin Ramesh Mansharamani
High Court · 2008 · Dismissed
Assessee
> Picture [232 X 12] Intentionally Omitted <== v. Shri Sardarmal Kothari, No.64, T.h.road, Chennai 600 081
High Court · 2008 · Dismissed
—
Ita/5/2006 Of M/S.meera Jacob v. Incometax Officer
High Court · 2008 · Dismissed
Revenue
Commissioner Of Income Tax, Ludhiana-I,Ludhiana v. Shri Gurnam Singh
High Court · 2008 · Dismissed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices/ v. "Whether In The Facts And Circumstances Of The Case, Thetribunal Was Right In Holding That Improvement Of Residentialproperty Also Would Be Eligible For The Benefit Of Section 54Fof The Income-Tax Act
High Court · 2007 · Allowed
Assessee
Mrs. Prem Lata Bansal With Ms. Sonia Mathur, Advocates v. Vipin Batra D-12, Rana Pratap Bagh New Delhi
High Court · 2007 · Other
—
Commissioner Of Income Tax-Viichennai v. For
High Court · 2007 · Allowed
Revenue

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