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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Capital Gains - Nature of payment to execute an order of ...

Income Tax

October 31, 2018

Capital Gains - Nature of payment to execute an order of eviction - payment to evict an unauthorized occupant can be treated as cost of improvement

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  1. Computation of long term capital gain - Sale of ancestral property - Exclusion of the amount paid to the unauthorized occupants directly by the purchase of the property...

  2. Eviction of persons - There was no legal handicap in the occupants, who came into picture during winding proceedings, being evicted by the Company Court so as to restore...

  3. Long Term Capital Gain - assessee executed a release deed of property - when undisputedly, there is no cost of acquisition to assessee, the computation provision fails,...

  4. Long Term Capital Gain on relinquishment from utilization of business know-how - prior to 1st April 2003 such a payment is to be treated as capital receipt not liable for tax - AT

  5. Nature of income arising from early settlement of forward foreign exchange contract - treated as capital gain - AT

  6. Amount paid to the tenants for evicting the shops while computing gains earned by assessee on sale of shops allowed as deduction - AT

  7. Termination of tenancy - Section 3 of West Bengal Government Premises (Tenancy Regulation) Act, 1976 - When the eviction proceedings were initiated, admittedly, the land...

  8. Capital gain - Year of chargeability in the case of Development Agreements is the year in which the contract was executed - AT

  9. 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...

  10. Correct head of income - the nature of gains from mutual fund redemptions - these gains were capital gains, not business income - no substantial question of law arises - HC

 

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