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Income Tax Case Laws - Section: 54F

Home Case Index Income Tax Sections List
Cases for Section: 54F
Showing 1 to 15 of 391 Records
 
  • 2016 (8) TMI 689 - ITAT MUMBAI

    FMV as on 01/04/1981 as per the valuation Report of a registered valuer - assessee had calculated indexed cost of acquisition as per the relevant cost inflation index - AO had adopted the cost of acquisition based on the Wealth tax value mentioned in... ... ...


  • 2016 (8) TMI 224 - ITAT MUMBAI

    Penalty u/s 271(1)(c) - assessee has claimed deduction u/s 54F seeking exemption of long term capital gains amounting to ₹ 1,13,73,000/- arising on account of surrender of sub-tenancy - Held that - The claim of the assessee made in the return o... ... ...


  • 2016 (8) TMI 907 - ITAT DELHI

    Eligible to claim deduction under sec. 54F - nature of property - residential or commercial - Held that - There is no dispute on fact that the property owned by the assessee was being used as his office during the relevant period but only dispute bet... ... ...


  • 2016 (7) TMI 538 - ITAT MUMBAI

    Claim of deduction u/s 54F denied - assessee is not able to get the title of the flat registered in his name or unable to get the possession of the flat, which is under construction - Held that - It is a fact that the assessee has invested this amoun... ... ...


  • 2016 (7) TMI 604 - ITAT MUMBAI

    Penalty levied u/s 271(1)( c ) - exemption u/s 54F denied - whether for the purpose of calculating the date of purchase, the date of allotment is to be considered, or the date of registration? - Held that - This aspect has been duly considered in var... ... ...


  • 2016 (7) TMI 518 - GUJARAT HIGH COURT

    Reopening of assessment - exemption under section 54F not allowable - petitioner had pointed out that he had purchased two plots of land under a deed dated 20.6.2008 - Held that - Quite apart from the assessee s placing full material at the disposal ... ... ...


  • 2016 (8) TMI 761 - ITAT JAIPUR

    Deduction u/s 54F - whether the sales consideration invested in Capital Gain Account within the period allowed u/s 139 (4) should also be considered to be within the period allowed u/s 139(1) of the Act? - Held that - The assessee is entitled for ded... ... ...


  • 2016 (7) TMI 458 - ITAT MUMBAI

    Eligibility for claim of deduction u/s 54F - whether the consideration received by the assessee on sale of her rights to get the conveyance of the flat in her favour is to be treated as capital gain eligible for claim of deduction - Held that - While... ... ...


  • 2016 (8) TMI 374 - ITAT MUMBAI

    Disallowance of Long Term Capital Gain in connection with the furniture and fixtures attached with the transfer of tenancy rights - Held that - The tenancy right has only been surrender in the property and there is no transfer of any kind of furnitur... ... ...


  • 2016 (7) TMI 1000 - ITAT CHENNAI

    Benefit u/s.54F denied - AO denied the exemption u/s.54F on the reason that the return filed within the extended time limit available of filing of return of income u/s.139(4) cannot be considered - Held that - we are inclined to remit the issue to th... ... ...


  • 2016 (7) TMI 1084 - ITAT MUMBAI

    Deduction u/s 54EC denied - Held that - It is noted that there is a confusion with regard to the dates, which have neither been properly explained by the assessee before lower authorities nor it has been addressed properly by the lower authorities. E... ... ...


  • 2016 (7) TMI 380 - ITAT AHMEDABAD

    Disallowance of deduction claimed u/s 54F - cost on improvement - assessee failed to claim the deduction as cost on improvement rather it was claimed as deduction u/s 54F of the Act at the time of filing of revised return - Held that - On examining t... ... ...


  • 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 (7) TMI 689 - ITAT CHENNAI

    Determination of capital gains on the sale of capital asset - short-term capital gains or long-term capital gains - exemption under section 54 denied - period of holding of property inherited by the assessee from his father - application of the cost ... ... ...


  • 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... ... ...


 
   
 
 
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