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Case Law Details

Case Name : Smita Conductors Ltd Vs DCIT (ITAT Mumbai)
Appeal Number : ITA No. 4004/Mum/2011
Date of Judgement/Order : 17/09/2013
Related Assessment Year : 2006- 07
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It was held that for the purpose of computation of capital gain on transfer of  flat on which depreciation has been claimed and which has been held for more than 3 Years  has to be treated as short term capital gain u/s 50 of the IT Act, but for the purpose of applicability of tax rate it has to be treated

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2 Comments

  1. Abhishek says:

    Plz clarify..
    If computation of cg u/s 50 is for the purpose of sec 48 and 49 den what wil be the use of dat calculation, if rates is applied cnsidering d holding period???

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