Capital gain computation - year of assessment - no weightage can ...

Case Laws Income Tax

May 5, 2016

Capital gain computation - year of assessment - no weightage can be given to a notarized agreement to sell executed between the parties in preference to registered sale deed executed by the assessee before registrar wherein it is stated that the possession is given along with the sale deed executed on that date - AT

View Source

← Previous Next →

Capital gain computation - year of assessment - no weightage can ...

Case Laws Income Tax

May 5, 2016

You may also like:

Capital Gain - Transfer u/s 2(47)(v) - assessment year - AO himself has given credit for the amount of capital gains declared for the assessment year 2013-14, while...

Capital gains consequent to the development agreement - year of assessment - A transfer can be said to have taken place in the year when the possession was handed over...

Year of taxability of capital gains - taking possession alone in to consideration for levy of capital gains ignoring the date of agreement and terms of agreement is not...

Joint development agreement - Assessment of capital gain for Asst. Year 2007-08 - transfer of property - held as transfer - liable to capital gain - AT

LTCG or STCG - Sale of ground floor of residential unit - whether it give rise to long term capital gains or short term capital gains - Computation from period of...

Capital Gain - Transfer of capital asset u/s 2(47) - year of assessment - since the property was actually transferred in A.Y. 2013-14 the computation of short-term...

Validity of reopening of assessment - year of taxation of capital gain - Petitioner argument that the order of assessment for AY 2016-17 has been challenged in appeal...

Computation of capital gain - slump sale - Long Term Capital Gains - aggregate value of assets for purpose of computing net worth of undertaking in terms of provisions...

Computation of LTCG - extinguishment of the owner’s rights in the property - Transfer u/s 2(47) - year of assessment - claim of exemption u/s. 54 - the owner’s right to...

Revision u/s 263 by CIT - set off of brought forward business loss from the income assessable under the head 'Capital Gain' - gain of depreciable assets by entering into...

Capital gain from sale of commercial property - intra-head adjustment of loss - Benefit of carry forward of long term capital loss on the sale of shares for the current...

Slump sale - short term capital gain - the Assessing Officer/C.I.T.(A) erred in not accepting the computation of short term capital gains on slump sale of the...

Chargeability of capital gains - Year of assessment - Transfer of capital asset u/s 2(47) - The assessee never cancelled the said former development agreement even...

Income from other source OR Capital gain - Correct head of income - relinquishing the right acquired under the Agreement by the Assessee - income from relinquishing...

Capital gain - Joint development agreement - amendment brought in by the Finance Bill 2017 is prospective and not retrospective - For the prior period, capital gain is...

Quick Updates: