Capital gain computation - stamp duty valuation adopted by ...

Income Tax

March 23, 2023

Capital gain computation - stamp duty valuation adopted by authorities - Since the assessee is disputing the value adopted by government authorities for levy of stamp duty on transfer of land, Section 50C(2) shall come into play and the matter may be required to be referred to DVO as is provided u/s 50C(2). - AT

View Source

← Previous Next →

Capital gain computation - stamp duty valuation adopted by ...

Income Tax

March 23, 2023

You may also like:

Capital gain computation - value determined by the stamp duty authorities in terms of Section 50C(1) - When assessee objected the value adopted or assessed by the stamp...

Valuation made by the assessee exceeds the value adopted by the stamp valuation authority - No question of referring the valuation of the plots in question to the...

Capital gains – In view of the provisions of sub-section (2) of section 50C, if fair market value as assessed by the DVO is lower than the value adopted by Stamp Duty...

Capital gain computation on the basis of stamp duty valuation of the property in question - invoking section 50C - Since there is a gap of 3 years between MOU and...

Capital gain computation - Jantri rates v/s DVO’s report - Tribunal has rightly observed that once valid reference to the valuation officer is made under section...

Capital Gains – Adoption of valuation made by the Stamp duty authorities as consideration - - Once the assessee claimed before the A.O. that the fair market value...

Joint development agreement - Valuation of the capital gain should be appropriate to adopt the FMV/asset as deemed consideration, but not cost of the construction - AT

Computation of capital gain - relevant date for stamp value - agreement to sell entered during the FY 2009-10 and got registered - Actual transfer took place during FY...

Determining the short term capital gains - adopting different value from market value of the property - sale of the property lower than the value adopted by the Stamp...

Addition u/s 50C - Capital Gains - For the purposes of third proviso to S. 50C(1) of I.T.Act; the valuation of the property by DVO has no relevance; and what is material...

Quick Updates: