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    Rectification of mistake - period of limitation -...     TaxTMI    Validity of Faceless Assessment - demand notice was...     TaxTMI    Jurisdiction to issue show cause notice and...     TaxTMI    Disparity between the petitioner's GSTR 1 and GSTR...     TaxTMI    Levy of tax - non-banking financial services -...     TaxTMI    Assessment u/s 153A - Addition u/s 68 - bogus...     TaxTMI    Addition of bogus sales - difference in opinion...     TaxTMI    Revision u/s 263 - CSR expenses - admissibility as...     TaxTMI    Validity of reopening of assessment - The High...     TaxTMI    Classification of goods - rate of tax - Classic...     TaxTMI    Seeking activation of GSTIN and granting final...     TaxTMI    Recovery of tax arrears from the Former director of...     TaxTMI    Grant of Regular Bail - Forged tax invoices -...     TaxTMI    Jurisdiction of AO - Validity of notice issued u/s...     TaxTMI    Eligibility for concessional rate of GST - Biomass...     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 November 2018 Year 2018 This

Deduction/ Exemption of LTCG u/s 54F - use of ground floor as ...

Income Tax

November 9, 2018

Deduction/ Exemption of LTCG u/s 54F - use of ground floor as commercial purpose and other three floor for residential purpose - CIT(A) has rightly apportioned assessee’s deduction to 25% is to 75%; floor-wise.

View Source

 

← Previous Next →

 

You may also like:

  1. Exemption u/s 54F - LTCG - three flats - while the flats at 13th & 14th Floor are duplex flats joined with each other but the fact remains the third flat is situated on...

  2. Exemption u/s 54F - contiguous units - first floor is divided into different residential units - In case, the assesse is using the entire first floor area for the...

  3. Disallowance u/s 54F - Investment of Sale consideration for claiming exemption on LTCG - Advance was given for purchase of new residential property but the transaction...

  4. Exemption u/s 54F - Mere non residential use subsequently would not render the property ineligible for benefit u/s.54F, if it is otherwise a residential property - AT

  5. Deduction u/s 54F - Capital gain arising from depreciable assets is long term capital gain for the purpose of claiming exemption under Section 54F/54E of the

  6. LTCG - Purchase of agriculture land – benefit of section 54F of the Act – There is no prohibition regarding construction of a residential house on agriculture land - AT

  7. LTCG - Benefit of exemption u/s 54F - Purchase of second residential house - assessee already owns one residential house in USA - Contention of the Ld. AR that the...

  8. Deduction u/s 54F in respect of building under construction despite the same having not being fully constructed within the stipulated period of three years - benefit...

  9. Exemption u/s 54F - LTCG - where assessee invested entire sale consideration in construction of a residential house within three years from date of transfer of land,...

  10. LTCG - Deduction u/s 54F - whether the assessee herein has actually constructed any residential house within the meaning, object and time laid down u/s. 54F of the Act,...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
H: Revocation of Customs Broker license - The Tribunal found no evidence ...
H: Valuation of exported CD ROMS - Import of goods by availing excess exp...
H: Seeking grant of bail - custody for more than 41 days - Smuggling - Go...
H: Approval of scheme of amalgamation - Application of the Alter Ego Prin...
H: Arbitral Proceedings - Computation of one-year period for completing t...
H: Rejection of application filed by the Appellant (Suspended Director) b...
H: Fixation of IRP fees - lack of earnestness and proficiency on the part...
H: Admission of Section 9 application filed by Operational Creditor - tim...
H: Approval of Resolution plan - Propriety of the valuation exercise cond...
H: Maintainability of the instant petition against Enforcement Case Infor...
A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...
A: Demand should not be raised when negative taxable and invoice value ar...
A: Various Types Of Trusts and Their Importance
A: IGST is not payable under RCM for services in Free-on-Board and Cost I...
F: Bill To a Overseas Company Supply of goods Locally
N: Amendment in Notification No. 60/2022 dated the 10th June, 2022 read w...
H: Short/non-payment of service tax - Jurisdiction to raise the Demand - ...
H: Refund of Cenvat Credit - 100% EOU / STPI unit - Export of services as...
H: Refund claim - rejection on the grounds of unjust enrichment - The tri...
H: Interest on delayed refund - relevant time for calculation of interest...
H: Release of seized goods - The appellants argued that the seized goods ...
A: MEETING OF CREDITORS - INSOLVENCY RESOLUTION PROCESS - PERSONAL GUARAN...
A: Goods seized cannot be released by invoking writ jurisdiction if no ap...
A: Various Types of Charges on Property
A: Assessment Order quashed when Assessee incorrectly reported turnover i...
A: Guidelines for AOs for initiating proceedings u/s 147 of I.T. Act, 196...
A: Navigating the Business Landscape: The Imperative of Effective Cost Ma...
A: REJECTION OF REPAYMENT PLAN
A: Assessee is entitled to stay on recovery proceedings when Appellate Tr...