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1. Computation of indexed cost of acquisition for of computation of LTCG - property sold got from inheritance from ancestors - AT

2. Capital gain on property inherited - the property inherited by the respective assessees is their individual property and, therefore, the capital gains, if any, is...

3. Addition of capital gain - cost of indexation - JDA property - Though in the definition of 'indexed cost of acquisition', the word used are, "in which the asset was held...

4. Base year for considering cost of inflation index (CII) for computing long term capital gain on inheritance of property - it should be the date when previous owner...

5. Nature of receipt - Profits in lieu of salary or capital receipt - Receipt on termination of employment - Taxability u/s 17(3)(iii) - The Tribunal considered precedents...

6. LTCG - Computation of cost of acquisition of the property - Unless the Assessing Officer proves that the assessee has demolished existing building and dismantled...

7. LTCG - Receipt of additional amount towards TDR - treatment to receipt of consideration the appellant ceased to be the owner of the property - compensation received for...

8. Computation of long term capital gains (LTCG) - Benefit of indexation - inheritance - The benefit of indexation shall be available from the year when previous owner...

9. LTCG - Determination of Fair Market Value (FMV) - The Assessing Officer and the Commissioner of Income Tax (Appeals) accepted the fair market value of the property as on...

10. Capital Gain - property received by way of gift - Cost of acquisition of the asset shall be the cost for which the previous owner of the property acquired it, as...

11. Capital gain computation - FMV for determination of cost of acquisition in case of leasehold land - assessee’s leasehold right for a period of 90 years in question is a...

12. Computation of capital gain - computation of cost of acquisition - FMV determination - To avoid any miscarriage of justice and to allow a fresh recomputation of "cost of...

13. Computation of long term capital gain - Sale of ancestral property - Exclusion of the amount paid to the unauthorized occupants directly by the purchase of the property...

14. Determination of the cost of acquisition - computation of the period for which the asset is held by the assessee - property transferred to the assessee under a will or...

15. Computation of capital gains - benefit of indexation - cost to the previous owner - inherited property under will and again by will - Based on the Scheme of the Act, as...