#Capital Gain
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1,645 articlesIncome Tax
Income Tax
Appeal Cannot Be Dismissed in Limine u/s 249(4)(b) Without Examining Advance Tax Liability
Income Tax
Income Tax
Land Beyond Municipal Limits Is Not a Capital Asset: Revenue’s Appeal Dismissed
Income Tax
Income Tax
Reopening Below ₹50 Lakh Without PCCIT Approval Is Invalid
Income Tax
Income Tax
Buyback Taxation Shifted from Dividend to Capital Gains from 1st April 2026
Income Tax
Income Tax
Sale of Rights in Plots Is Capital Transaction, Not Unexplained Money: ITAT Chandigarh
Income Tax
Income Tax
ITAT Rejects Ad-hoc Estimation of Cost of Acquisition; MVR-Based Valuation to Prevail
Income Tax
Income Tax
Sale of Rights in Flat Is Transfer of Capital Asset: ITAT Delhi Allows LTCL; Income Cannot Be Taxed as Other Sources
Income Tax
Income Tax
Addition u/s 56(2)(vii)(b) Deleted for Want of DVO Reference: ITAT Lucknow Quashes ₹11.59 Lakh Addition
Income Tax
Income Tax
Rule 27 Cannot Be Used to Raise New Jurisdictional Challenge: ITAT Hyderabad
Income Tax
Income Tax
Capital gains indexation cannot begin from an arbitrary later year: ITAT Surat
Income Tax
Income Tax
General Power of Attorney cannot be treated as JDA for taxing capital gains
Income Tax
Income Tax
Section 263 Cannot Be Invoked Where AO’s View on deduction Is Plausible: ITAT Pune
Income Tax
Income Tax
India–Singapore DTAA Benefit Denied; Capital Gains Taxed as Entity Held Shell/Conduit
Income Tax
Income Tax
