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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Addition of LTCG – Surrender of tenancy rights – the working by ...

Income Tax

April 14, 2014

Addition of LTCG – Surrender of tenancy rights – the working by the AO as to the long term capital gain earned by the assessee on relinquishment of tenancy right is sustainable. - AT

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  1. Taxability as capital gain or not - Surrender / transfer of tenancy rights - Applicability of section 50C for valuation - The AO treated the transaction as a surrender...

  2. Compensation for surrender the tenancy right - tenancy right was a capital asset and surrender of the same was a transfer of a capital asset - HC

  3. Long term capital gain - sub-tenancy right - the assessee had a sub-tenancy right in the property and upon surrender thereof, the assessee received a sum which was...

  4. Receipt on account of surrender of tenancy rights - till the amendment in 1995, the compensation received on surrendering the tenancy rights could not be assessed to...

  5. Addition of surrender of tenancy rights – the amount received against the transfer of tenancy is assessable as capital gain and not income from other sources - AT

  6. Computation of LTCG – Whether the value of surrender of tenancy right is to be considered as cost of acquisition of house property - Held yes - AT

  7. Transfer of tenancy right - long term asset or short term asset - the tenancy rights were held for nearly 14 years and consideration received on surrender has been...

  8. Payment made for surrender of tenancy rights - deduction allowed u/s 37(1) - AT

  9. Disallowance of LTCG - claim of long term capital loss - genuineness of transactions - Establishment of source of amount received – addition made by the CIT(A) is to be upheld - AT

  10. Income under the head “Long Term Capital Gain” (LTCG) on surrender of tenancy rights - leasehold rights have been acquired by the assessee’s predecessors in interest in...

 

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