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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Eligibility of exemption u/s 54F(4) - the entire amount which ...

Income Tax

September 2, 2016

Eligibility of exemption u/s 54F(4) - the entire amount which was subject to capital gain tax had not been utilized for the purpose of construction of new house nor were the unutilized amounts deposited in the notified Bank Accounts - No exemption - HC

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  1. Exemption u/s 54F - belated filing of return - extended period u/s 139(4) has to be considered for the purpose of utilization of the capital gain amount - AT

  2. Exemption under section 54F - it is sufficient for the assessee to utilize the capital gains for the purchase of a flat before the extended due date under section 139(4) - AT

  3. Exemption u/s 54F - appellant was entitled to withdraw the amount deposited in the Capital Gains Account subject to deduction of tax applicable (TDS) to the case in hand

  4. Deduction u/s 54F - Capital gain arising from depreciable assets is long term capital gain for the purpose of claiming exemption under Section 54F/54E of the

  5. Eligibility for exemption u/s 54F allowed even though the capital gain was invested in multiple residential units. - AT

  6. Entitlement to Exemption u/s 54F - assessee had admittedly paid the entire consideration for the purchase of the residential premises even before the capital gain...

  7. Exemption u/s 54F - disallowance being long term capital gain on sale of plot - LTCG - section 54F nowhere envisages that the sale consideration obtained by assessee...

  8. Deduction u/s 54F and 54B - investments were been made after the due date for filing of return of income u/s 139(1) but before the filing of return u/s 139(4) - when the...

  9. Exemption u/s 54EC - eligibility of capital gain from sale of depreciable assets being taxable as short term capital gain u/s 50 – overriding provision - benefit of...

  10. Transfer of goodwill - Capital gains - Amounts received on retirement by a partner is not subject to capital gains tax - HC

 

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