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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

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  1. 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...

  2. Transfer of company / shares without consent - change of hand of the asset including the land in question - authority rightly issued notice demanding transfer fee from...

  3. Nature of land sold - agricultural land or capital asset - the land is not subjected to any conversion as non-agricultural land by the assessee or any other concerned...

  4. Addition u/s 68 - unexplained cash credits of share capital and security premium - assessee has no plausible explanation to explain the source of alleged sum of share...

  5. Right to subscribe to shares in future - Section 45(1) provides that any profits or gains from the transfer of capital asset are taxable as capital gains, but then, even...

  6. Capital gain - transfer of a capital asset by assessee to its subsidiary company - There are different shareholders of preference share capital other than the holding...

  7. Capital gain on transfer of development rights (TDR) - since the impugned capital asset transferred by the assessee upon which long term capital gain has been computed...

  8. Transaction of shares - capital gain or business income - AO has not come to finding whether the assessee has carried out repetitive transactions of same share - treated...

  9. Addition u/s 68 - unexplained cash credits of share capital and security premium received - the assessee has routed its unaccounted income in the books of account in the...

  10. Capital gain on sale of land - transfer of stock in trade as capital contribution by the assessee in the AOP - the transaction of impugned land introduced by the...

 

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