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Income Tax Case Laws - Section: 50C

Home Case Index Income Tax Sections List
Cases for Section: 50C
Showing 1 to 15 of 373 Records
 
  • 2016 (8) TMI 762 - ITAT MUMBAI

    Determination of valuation of the property to DVExchange of plots between the appellant and Vatsalabai Dattatray Charitable Trust without any monetary consideration as transfer of capital asset - tax on the capital gain as per stamp duty valuation - ... ... ...


  • 2016 (8) TMI 410 - ITAT DELHI

    Applicability of provisions of section 50C on the basis of circle rate at the time of execution of sale deed - Held that - Circle rate prevailing at the time of agreement to sell has to be considered for applying the provisions of section 50C. See IT... ... ...


  • 2016 (8) TMI 55 - ITAT MUMBAI

    Capital gain computation - determination by the stamp duty valuation authorities for stamp duty purpose - reference matter to DVO - Held that - In case the assessee disputes the value as adopted by the stamp duty valuation authorities for stamp duty ... ... ...


  • 2016 (8) TMI 1039 - ITAT CHENNAI

    Deduction of cost indexation value of building allowability - CIT(Appeals) directing AO for allowing deduction - Held that - The rental income from Building was offered for income tax and produced copy of income tax return for assessment year 2004-05... ... ...


  • 2016 (7) TMI 1186 - ITAT DELHI

    Capital gains computation - whether on actual amount received or on the deemed amount accrued to the assessee - Held that - . AO without disputing the fact that the actual cost of consideration of the property in question was ₹ 5,00,000/- compu... ... ...


  • 2016 (8) TMI 1092 - ITAT CHENNAI

    Exemption u/sec. 54F - net consideration computation to be invested or value fixed u/s 50C as stamp valuation - Held that - The assessee has invested entire net sale consideration in the construction of house property alongwith two others at Bangalor... ... ...


  • 2016 (8) TMI 21 - ITAT HYDERABAD

    Valuation u/s. 50C - Held that - AO is correct in invoking the provisions of Section 50C. Assessee either should have objected to the valuation before the SRO or should have objected the valuation before the AO who in turn could have referred it to t... ... ...


  • 2016 (7) TMI 1003 - ITAT MUMBAI

    Computation of long term capital gain on sale of inherited property - Held that - Un-paid and outstanding liabilities such as outstanding municipal taxes , transfer, registration and mutation charges and costs with respect to the said property Roshan... ... ...


  • 2016 (7) TMI 838 - ITAT MUMBAI

    Determination of FMV/cost of acquisition and sale value u/s 50-C and 55A - CIT(A) adopting mean value of the properties based on valuation reports submitted by the DVO and assessee valuer for the purpose of cost of acquisition of land as on 01.04.198... ... ...


  • 2016 (7) TMI 513 - ITAT HYDERABAD

    Addition u/s. 69C - determination of value - sale of capital asset after conversion into stock in trade - applicability of section 50C - Held that - While computing the business income, assessee has claimed certain cost of construction and most of th... ... ...


  • 2016 (6) TMI 981 - GUJARAT HIGH COURT

    Reopening of assessment - higher stamp valuation - assessment in the hands of legal heir of deceased assessee - Held that - We do not find that the Assessing Officer lacked jurisdiction to reopen the assessment. It appears that the assessee had decla... ... ...


  • 2016 (6) TMI 297 - ITAT MUMBAI

    Transfer of land and building in term of development agreement - whether constitutes Long term capital gain or income from other sources - entitlement of exemptions u/s. 54 - Held that - In the present case what was transferred by the assessee was de... ... ...


  • 2016 (6) TMI 451 - ITAT JAIPUR

    Adoption of FMV - claim of deduction U/s 50C - allowance of indexation - inheritance of property - AO taken value on the basis of DVO s valuation - Held that - It is undisputed fact that the assessee inherited the property from his mother in law and ... ... ...


  • 2016 (5) TMI 874 - ITAT HYDERABAD

    Exemption under section 54F - whether the deemed consideration under section 50C of the I.T. Act is to be taken into consideration or the consideration mentioned in the sale deed only is to be taken into consideration? - Held that - The ultimate obje... ... ...


  • 2016 (6) TMI 369 - ITAT BANGALORE

    Exemption u/s. 54EC - error of valuation being adopted by the AO u/s 50C - as per assessee AO instead of making a reference to the DVO, the AO himself has adopted the value declared in the Sale Deeds without looking into the assessee contentions with... ... ...


 
   
 
 
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