Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

There was a transfer of capital asset when the applicant ...

Income Tax

October 3, 2016

There was a transfer of capital asset when the applicant assessee made its capital contribution in the form of land, shares and securities to the partnership firm - however demand of tax as capital gains set aside - HC

View Source

 


 

You may also like:

  1. 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

  2. Central Government notifies transfer of capital asset from NTPC Limited u/s 47(viiaf) - Notification

  3. Disallowance of set off of brought forward loss from transfer of short-term capital asset against gains arising from transfer of long-term capital asset - provisions of...

  4. Applicability of section 50C - Capital gain - Sale of right in land/contingent right - proof of transfer of capital asset - Section 50C is also applicable on lease hold...

  5. Capital gain - revaluation of the satellite rights - The revaluation of the assets by the partnership firm would not attract any capital gain - There was no transfer - HC

  6. Sale of hotel development rights - Capital gains - Section 45 read with section 47(v) - transfer of the capital assets from a wholly-owned subsidiary company to its...

  7. CGH Society allows builder to construct building, Sum received from builder is not taxable as Capital gain as no capital asset u/s 2(14) & no transfer u/s 45

  8. Taxability of capital gain arising from sale of property - The assessee had acquired a right to get a particular flat from the builder and that right of the assessee...

  9. Capital gains v/s business income - The assessee did not hold the capital asset. He did not transfer the capital asset, he only facilitated the transfer of capital...

  10. Capital gain - compromise settlement for breach of contract - Transfer u/s 2(47) - the compensation received by the assessee arises out of the transfer of capital asset...

 

Quick Updates:Latest Updates