Section 50C not applies if Assessee invests entire sale consideration in new house property U/s. 54F
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Income Tax |
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Judiciary
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Income Tax |
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Judiciary
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Case Law Details
Case Name : ITO Vs Raj Kumar Parashar (ITAT Jaipur)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Jaipur
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ITO Vs Raj Kumar Parashar (ITAT Jaipur)
Firstly, it is not in dispute that the AO has rightly taken the full value of consideration as determined by the stamp duty authorities as per explicit provisions of section 50C of the Act and has determined the long term capital gains of Rs 94,60,800 after providing indexed cost of acquisition.
The limited contr
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