#Capital Gain
Log in to FollowEvery article filed under the “Capital Gain” tag — analysis, news and updates.
1,646 articlesIncome Tax
Income Tax
DTC will be bitter pill to swallow as most exemption will be withdrawn in Direct tax code
Income Tax
Income Tax
Benefit of lower tax rate under Proviso to s. 112 available to bonus shares despite no indexation
Income Tax
Income Tax
Word ‘Capital asset’ in section 2(14) does not necessarily mean that property, which assessee holds, must be his own
Income Tax
Income Tax
If a Municipality is not notified by the Central Government, the agricultural land falling therein cannot be treated as capital asset by taking the distance from the limits of other Municipality
Income Tax
Income Tax
DTC may have higher Turnover limit for LLP conversion without capital gain tax
CA, CS, CMA
CA, CS, CMA
ICAI welcomes Union Budget 2010
Income Tax
Income Tax
Restructuring of businesses cannot be construed as an exercise for avoiding tax: AAR
Income Tax
Income Tax
Income from even an isolated transaction of sale of land can be considered as business income of an assessee though not carrying on real estate business
Income Tax
Income Tax
Surplus arising to a partner from transaction of contribution of land held by it to a firm as capital contribution shall be taxable u/s 45
Income Tax
Income Tax
Shares activity treated as investment in earlier years cannot be treated as business in subsequent years if facts are the same
Income Tax
Income Tax
Even introduction of stock-in-trade as capital contribution into firm attracts S.45(3)
Income Tax
Income Tax
Effective date of transfer of shares for capital gains when agreement to transfer of shares is revocable
Income Tax
Income Tax
Transfer of trade mark is not transfer of goodwill
Income Tax
Income Tax
