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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Computation of LTCG - applicability 50C on transfer of ...

Income Tax

July 20, 2019

Computation of LTCG - applicability 50C on transfer of Development Rights - the provisions of section 50C can be applied only for transfer of land or building or both and not for “Rights in Development Agreement‟

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  1. Applicability of section 50C - Capital gain - Sale of right in land/contingent right - proof of transfer of capital asset - Section 50C is also applicable on lease hold...

  2. Applicability of Section 50C of the Act - sale of development rights are not subject to section 50C i.e stamp valuation - AT

  3. Capital gain on transfer of development rights (TDR) - since the impugned capital asset transferred by the assessee upon which long term capital gain has been computed...

  4. Transfer of development rights – Provisions of sec. 50C are applicable even if the name of the assessee still stand in the record of the municipal record -ITAT

  5. Capital gain computation - assignment of lease rights in the shop - As sec. 50C applies only to a capital asset, being land or building or both, it cannot be made...

  6. Transaction of transfer of tenancy rights - whether the impugned transfer of tenancy rights attracts the provisions of section 50C - held No. - AT

  7. Applicability of provisions of section 50C - Sale of undetermined beneficial rights in the land - There cannot be any substitution of stamp duty value as the full value...

  8. Applicability of section 50C of the Income tax act on trading transaction of sale and purchase of land - Section 50C is not applicable during the relevant assessment year - HC

  9. Valuation of the service of construction provided by a builder/developer to a landowner, who transfers his land/development rights to builder - CBEC clarifies

  10. Section 50C applies to the seller i.e. transferor of the capital asset being land or building or both - the transferee or the purchaser is outside the scope of these...

 

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