Capital gain computation - fair market value of the property - ...

Fair Market Value Key in Capital Gain Calculation u/s 50C; Unregistered Sales Use Declared Value by Taxpayer.

May 25, 2017

Case Laws Income Tax AT

Capital gain computation - fair market value of the property - Applicability of section 50C - If the sale transaction in question is not registered with stamp value authorities, then full value of consideration has to be accepted as declared by the assessee - AT

View Source

← Previous Next →

Capital gain computation - fair market value of the property - ...

Fair Market Value Key in Capital Gain Calculation u/s 50C; Unregistered Sales Use Declared Value by Taxpayer.

May 25, 2017

Case Laws Income Tax AT

You may also like:

Reopening of assessment u/s 147 for assessing Long Term Capital Gain on sale of land in Financial Year 2005-06. Assessing Officer (AO) adopted full value consideration...

Capital gain computation - Fair Market Value as on 01.04.1981 u/s 55(2)(b)(i) - the fair market value of the impugned immovable property should be adopted at Rs....

Computation of capital gain - 'real' capital gains V/S presumptive capital gains - Assessee cannot be denied an opportunity to raise his objections even against the...

Capital gain - even where cost of acquisition of capital asset cannot be ascertained but the asset has market value, capital gain will be attracted by taking the cost of...

Capital gain - Additions made u/s 50C - by no stretch of imagination, without making any sport physical verification, two piece of land can be compared to work out the...

Capital gain computation - fair market value u/s. 50C - we accept the contention of the assessee that it is a distress sale and assessee was constrained to sell the...

Capital gain - value determined by the DVO - entitled for the benefit of proviso to section 50C(1) - Regarding two properties, there is a difference of 14.77% and 14.58%...

Determination of Capital Gain - Application of section 50C - Determination of fair market value of land which is claimed to be sold under compelling circumstances by the...

Computation of LTCG - Based on a reading of Section 50CA of the Act, it is clear that where the actual sale consideration on transfer of unlisted equity shares is less...

Addition as short term capital gain by invoking the provisions of section 50C - difference between the declared sale consideration and the market value is within the...

Addition applying the provisions of section 50C - Once the assessee has raised the objection against the adoption of deemed full value consideration in terms of section...

LTCG - Determination of Fair Market Value (FMV) - The Assessing Officer and the Commissioner of Income Tax (Appeals) accepted the fair market value of the property as on...

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...

Computation of the long term capital gain by applying the provisions of sec. 50C - When this DVO’s report is proved as wrong, then it is open to the authorities to...

Capital gain computation - Sale consideration should be restricted to stamp duty valuation as against the Fair Market value determined by the DVO - transfer price for...

Quick Updates: