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 April 2017 Year 2017 This

MAT computation - inclusion of share of long term capital gain ...

Income Tax

April 10, 2017

MAT computation - inclusion of share of long term capital gain earned by a partnership firm - Assessing Officer directed to exclude share income from partnership firm while computing book profit u/s. 115JB - AT

View Source

 


 

You may also like:

  1. MAT - Long term capital gain from sale of shares to be shown to the book profits u/s 115JB - AT

  2. Set off of long term capital loss from sale of shares off market against the long term capital gain on sale of land allowed.

  3. Gain on sale of shares - accommodation entry or not - the income in question is a bonafide Long Term Capital Gain arising from the sale of shares and hence exempt from income tax

  4. Sale of shares - long term capital gains or short term - Whether purchase of the shares can be considered only on the date of dematerialization – AT

  5. Setting off the long term capital loss arising on sale of shares not subject to STT against long term capital gain arising from sale of Shares subjected to STT exempt...

  6. There was a genuine transaction of purchase and sale of shares on which assessee has earned Long Term Capital Gain, and therefore, such Long Term Capital Gain cannot be...

  7. Sale of shares - Business income v/s Long Term Capital Gain - it is relevant to see the intention of the assessee at the time of making of investment - AT

  8. Surplus of shares transactions - long term capital gains or business profits - mere volume of transactions transacted by the assessee would not alter the nature of...

  9. Capital gain from sale of commercial property - intra-head adjustment of loss - Benefit of carry forward of long term capital loss on the sale of shares for the current...

  10. Deduction u/s 54EC - short capital gain arising on sale of depreciable asset - it cannot be said that section 50 converts long-term capital asset into a short-term...

 

Quick Updates:Latest Updates