Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Control of income-tax authorities - U/s 118 -...     TaxTMI    Amendment to Regulation 3.1 of FEMA, Mode of...     TaxTMI    Amendment to Regulation 4 of FEMA, Mode of Payment...     TaxTMI    Securities and Exchange Board of India (Investment...     TaxTMI    Securities and Exchange Board of India (Research...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Computation of capital gains - Disallowance of brokerage u/s 48 ...

Income Tax

June 7, 2018

Computation of capital gains - Disallowance of brokerage u/s 48 - burden was on the assessee to demonstsrate that the expenses had been incurred - brokerage commission is paid by way of a cheque - deduction allowed. - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Capital gain for sale of rosewood and silver oak trees - computation of cost of acquisition and indexation - capital gain has to be assessed on the basis of Section 48 - HC

  2. Sale of land – repayment of the mortgage debt - assessee cannot claim the redemption amount as deduction under the unambiguous provisions of section 48 to arrive at the...

  3. Disallowance of capital gains - AO was wrong in treating this transaction as ‘income from other sources’ and making disallowance u/s 68, instead of capital gains as...

  4. Capital gain computation - Allowability of transfer expenses [brokerage, air tickets, hotel accommodation receipts, postal charges receipts, conveyance charges, lawyer...

  5. Income from other source OR Capital gain - Correct head of income - relinquishing the right acquired under the Agreement by the Assessee - income from relinquishing...

  6. Amendment of section 48 - mode of computation - indexation benefits to long-term capital gains arising on transfer of the said Sovereign Gold Bond extended

  7. Computation of capital gains - deduction u/s 48 or u/s 54 - consideration paid to wife under the condition of separation - should be considered as allowable deduction...

  8. Long term capital gain - allowable expenditure u/s. 48(i) - The same land has been sold in the year under consideration giving rise to long term capital gains to the...

  9. Capital Gains - Addition of cash found in search - Entire amount recorded in the seized documents has been treated as income of the assessee without calculating the...

  10. Computation of capital gain - Disallowance of Brokerage Payment paid in respect of sale of land - It was decided by the parties that complete payment would be paid...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Demand of custom duty and imposition of penalty - non payment of duty ...
H: Import of Alkalised Cocoa Powder from Malaysia - Denied FTA benefit - ...
H: Levy of Penalty u/s 112 (a) and (b) and 114AA of the Customs Act, 1962...
H: Misdeclaration in the quantity of goods imported - enhancement of the ...
H: Maintainability of appeal - non-prosecution of the case - matter adjou...
H: Professional Misconduct by CA - Liability of the Engagement Partner (E...
H: Jurisdiction of NCLT - Constitution of its Benches - Competency of Mem...
H: Admission of Section 7 application - Assignment Agreement - Proper sta...
F: CMP 08 and Annual return
F: Addition of unaccounted supplies in the Returns
H: Liquidation of corporate Debtor - Eligibility of the Appellant to subm...
H: Short payment of Central Excise Duty - The Appellate Tribunal conclude...
A: Roving Judgements!
A: Assessee would be considered as electronic commerce operator when digi...
H: Recovery of dues by adjusting them against the refund amount - Delay i...
H: Dishonour of Cheque - Vicarious liability of the Company Secretary - T...
F: Section 17(2) Rule 42
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
F: Penalty under Section 73(1) of CGST Act, 2017
F: QUANTUM OF PENALTY UNDER THE IGST ACT
F: refund of amount deposited through DRC-03
F: ITC of FY 2017-18 blocked
F: Export Services without LUT
A: DISTINCTION BETWEEN DEATH OF PLAINTIFF AND DEFENDANT DURING PENDENCY O...
A: A Comprehensive Guide to Inter-State and Intra-State Supply
A: Intermediary Services Nexus with Export of Services
A: Assessment Order not valid when Petitioner could not file reply due to...
C: Instruction on review of requirement of G-Card holders at a Customs St...
A: Supreme Court orders about alleged bogus capital gains on alleged penn...
C: Verification of authenticity and genuineness of Certificate of Origin ...