#Capital Gain
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1,614 articlesIncome 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
The AO cannot convert the part of liability transferred as loan by the proprietorship concern into consideration or part thereof
Income Tax
Income Tax
Income from transfer of leased premises is taxable as Capital Gains under the Income-tax Act
Income Tax
Income Tax
Income from trading of shares will be speculative business within meaning of provision of Explanation to section 73
Income Tax
Income Tax
Taxability of ESOP for Assessment year 2010-2011
Income Tax
Income Tax
