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1. Computation of LTCG - Based on a reading of Section 50CA of the Act, it is clear that where the actual sale consideration on transfer of unlisted equity shares is less...

2. Recalculation of LTCG and sale of shares - AO does not have power under the Income Tax Act to substitute fair market value for full value of consideration - AT

3. Addition applying the provisions of section 50C - Once the assessee has raised the objection against the adoption of deemed full value consideration in terms of section...

4. When the Fair Market Value of the asset as on date of dissolution of the partnership firm is deemed to be the full value of consideration received or acquired as a...

5. Addition u/s 56 (2)(viib) - Valuation of shares - Faire Market Value (FMV) - the assessee has himself filed a valuation certificate before AO and accepted fair market...

6. Addition made u/s. 56(2)(vii)(b)(ii) - Purchase of flat below Fair Market value - adequate consideration - the difference between sale consideration shown by the...

7. Computation of capital gains - The expression “full consideration” cannot be considered as having a reference to the market value of the asset transferred, but the...

8. Undisclosed incomes - investment in Purchase/sale of immovable property - The onus on the department to prove that investment was made by Assessees or sale consideration...

9. Addition u/s 43CA being the excess value of the fair market value than the sale consideration value taken by the assessee - Since the difference between the sale value...

10. Capital gain computation - Fair Market Value as on 01.04.1981 u/s 55(2)(b)(i) - the fair market value of the impugned immovable property should be adopted at Rs....

11. Correct head of income - sale consideration received by the assessee from redemption of preference shares including the premium- capital income or income from other...

12. Capital gain computation - fair market value of the property - Applicability of section 50C - If the sale transaction in question is not registered with stamp value...

13. 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...

14. Determination of Capital Gain - Application of section 50C - Determination of fair market value of land which is claimed to be sold under compelling circumstances by the...

15. Revision u/s 263 - provision of s.56(2)(vii)(b)(ii) was applicable - market value of the subject property vs stamp value - the stated sale consideration is not the...