Indexed cost of acquisition - capital asset acquired under a ...

Income Tax

August 5, 2014

Indexed cost of acquisition - capital asset acquired under a gift or will - it is not possible to accept the contention of Revenue that the fiction contained in Explanation 1(i)(b) to section 2(42A) of the Act cannot be applied in determining the indexed cost of acquisition under section 48 - AT

View Source

← Previous Next →

Indexed cost of acquisition - capital asset acquired under a ...

Income Tax

August 5, 2014

You may also like:

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...

Capital gain tax - cost of acquisitionn - the long terms capital gains has to be from the date from which the capital asset in question was held by the previous owner...

Capital gain - If the object of the legislature is to tax the gains arising on transfer of a capital acquired under a gift or will by including the period for which the...

If the object of the legislature is to tax the capital gains arising on transfer of a capital acquired under a gift or will by including the period for which the said...

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...

Computation of capital gains - the cost of inflation index should be made applied with reference to the year in which the capital asset was first acquired by the...

Computation of indexed cost of acquisition – capital gain on transfer of capital asset acquired through succession - for the purpose of 'Indexed Cost of Acquisition', it...

If the object of the legislature is to tax the gains arising on transfer of a capital asset acquired under a gift or will or inheritance by including the period for...

Addition on account of long term capital gains - indexed cost of acquisition - Claim of assessee that in financial year 1994- 95, the assessee has gifted certain portion...

LTCG - Benefit of Indexation - period of holding u/s 49(1) - when the assessee sells his immovable property which is acquired under gift or will, while computing the...

Interest to partners and depositors for the funds used for acquiring capital assets cannot be said to be cost of acquisition or cost of improvement or cost of transfer - AT

Indexed costs of acquisition - family arrangement - sibling of the assessee relinquished their rights. - the indexed cost of acquisition of such capital asset has to be...

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

Revision u/s 263 by CIT - Irregular allowance of long-term capital loss wherein it has been held that the assessee has applied the cost of inflation index on foreign...

Short term capital gain or long term capital gain of capital assets - sale of building with land - denying indexed cost of acquisition and indexed cost of improvement...

Quick Updates: