Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Capital Gains - LTCG v/s STCG - sale of industrial sheds - date ...

Case Laws     Income Tax

July 1, 2019

Capital Gains - LTCG v/s STCG - sale of industrial sheds - date of allotment or date of registration is relevant for period of holding - if the assessee was enjoying the property under the provisions of the TP Act, it has to be considered the date of ownership from the date on which he was put in possession of the property - taxable as LTCG

View Source

 


 

You may also like:

  1. 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...

  2. Industrial gala sold - taxation as STCG or LTCG - The entire payment as per the agreement was in fact made before financial year 1998-99. Occupation certificate was also...

  3. Rate of tax on sale of depreciable assets - STCG vs LTCG - as per Section 112 of the Act, the tax on long term capital gains on transfer of a long term capital asset is...

  4. 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...

  5. Capital gain - LTCG or STCG - Period of holding of asset - right acquired on signing of JDA - this right was held by the assessee for more than 36 months because it was...

  6. Exemption u/s 54F - disallowance being long term capital gain on sale of plot - LTCG - section 54F nowhere envisages that the sale consideration obtained by assessee...

  7. Correct head of income - Gain on sale of industrial site - capital gain v/s business income - the same being essentially a finding of fact that the sale of Industrial...

  8. Income from sale of the scrips - systematic purchase and sale transactions in shares - The profits/gains arising in the hands of the assessee company from the sale of...

  9. Entitled to claim long term capital gain on transfer of rights in the Flats - Deduction u/s 54 against capital gains arising out of sale of flats - the right over the...

  10. Non setting off carried forward business loss against the Capital Gain computed u/s 50 - sale of depreciable assets - legal fiction is to be deemed the capital gain as...

  11. Capital gain computation - LTCG OR STCG - different demat account - ‘period of holding’ - it is mandatory to follow FIFO method when the profits on sale of shares in...

  12. Disallowance of set off of Loss - sale of equity shares (STT) - short-term capital gains (STCG) on sale of derivatives and short-term capital loss (STCL) - The Tribunal...

  13. LTCG - capital assets OR agricultural land - at the time of sale the assessee’s land was more than 8 KMs away from the local limits of Municipal Council - assessee’s...

  14. Capital Gain - Receipt of consolidated amount - where a gain from one of capital assets was a short-term capital gain while from other it was a long term capital gain,...

  15. Disallowance u/s 54F - Investment of Sale consideration for claiming exemption on LTCG - Advance was given for purchase of new residential property but the transaction...

 

Quick Updates:Latest Updates