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1. 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...

2. Gain on sale of property - LTCG or STCG - period of holding - for the purpose of determining the nature of capital gain, the period during which the asset was held by...

3. 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...

4. Nature of profits STCG or LTCG - the appellant held the Units for period of 12 months and 1 day thus, capital assets in question were long term capital assets and...

5. LTCG - Just by mentioning in block of asset that too with Zero depreciation rate should not change nature of the asset. Ultimately the facts remain that no benefit of...

6. 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...

7. Capital gains - LTCG or STCG - though the assessee claimed to have converted the asset in to investment in books of accounts, it continued to claim the maintenance...

8. 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...

9. LTCG - Period of holding of asset - deduction u/s 54 - So far as the residential building/house constructed on the said land is concerned, it was constructed in ay:...

10. 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...

11. 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...

12. 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...

13. Capital gain computation - determination of holding period of asset - The dispute centered around whether the holding period of a capital asset should be computed from...

14. 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...

15. Capital gain - transfer of a capital asset by assessee to its subsidiary company - There are different shareholders of preference share capital other than the holding...