#Capital Gain
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1,645 articlesIncome Tax
Income Tax
Assessment in Name of Amalgamating Bank Held Void – Order Passed on Non-Existent Entity Quashed Following Maruti Suzuki Principle
Income Tax
Income Tax
ITAT Mumbai – Sec.54F Exemption Allowed on Under-Construction Flat Sec. 50C Addition Deleted; Penalty U/s 271(1)(c)
Income Tax
Income Tax
Reassessment Quashed for Want of Proper Sanction u/s 151(ii)
Income Tax
Income Tax
ITAT Mumbai – Addition U/s 56(2)(vii)(b) Deleted as Stamp Value Difference within 10% Tolerance Band
Income Tax
Income Tax
Section 54F Deduction Allowed – Commercial Property Not a Residential House: ITAT Chennai
Income Tax
Income Tax
Section 56(2)(viia) Addition Upheld – Shares Allotted Below FMV Taxable: ITAT Kolkata
Income Tax
Income Tax
Taxation of Employee Stock Option Plans (ESOPs) under Income-Tax Act, 1961
Income Tax
Income Tax
Deduction U/s 54F Allowed – Deposit in CGAS Not Mandatory if Investment Made Within Extended Time
Income Tax
Income Tax
Deemed Dividend U/s 2(22)(e) Largely Deleted & Sec.54 Deduction Allowed
Income Tax
Income Tax
ITAT Allows Earlier Indexation Year Because Possession & Payment Occurred Before Registration
Income Tax
Income Tax
Wrong Approval u/s 151(ii) Vitiates Reassessment: ITAT Bangalore Quashes 147 Order & Entire Proceedings (AY 2016-17)
Income Tax
Income Tax
Madras HC Upheld Reassessment but Order Set Aside for Lack of Discussion on Penny Stock Addition
Income Tax
Income Tax
Taxation of Securities For Assessment Year 2026-27
Income Tax
Income Tax
