#Section 2(47)
Log in to FollowEvery article filed under the “Section 2(47)” tag — analysis, news and updates.
50 articlesIncome Tax
Income Tax
Section 56(2)(x) Does Not Require Registered Agreement to Fix Consideration: ITAT Mumbai
Income Tax
Income Tax
Section 69 Addition Deleted as Tenancy Revaluation Involved No New Investment: Mumbai ITAT
Income Tax
Income Tax
Bangalore ITAT: TDR Sale Taxable as Capital Gains After Deducting Surrendered Land Value
Income Tax
Income Tax
No Capital Gain Taxation on Untransferred JDA Land: ITAT Pune
Income Tax
Income Tax
Buyback of Unexercised ESOPs Taxable as Capital Gains: Bangalore ITAT
Income Tax
Income Tax
Pune ITAT Remands Capital Gains and Section 54F Dispute for Fresh Verification
Income Tax
Income Tax
Capital Gains Taxable on Sale Deed Date, Not Receipt of Consideration: ITAT Hyderabad
Income Tax
Income Tax
Registered Sale Deed Triggers Capital Gains Despite Dispute Over Consideration: ITAT Hyderabad
Income Tax
Income Tax
Section 54EC Exemption Allowed on Development Rights Consideration: ITAT Mumbai
Income Tax
Income Tax
1439-day delay in Filing Appeal Condoned & Matter Remanded for Fresh Assessment: ITAT Kolkata
Income Tax
Income Tax
Indexed Cost Can’t Be Reduced When Entire Property Rights Are Surrendered: ITAT Pune
Income Tax
Income Tax
No Penalty on Capital Gains from JDA: ITAT Says Debatable Issue Cannot Trigger Concealment Penalty
Income Tax
Income Tax
ITAT Deletes Capital Gains Addition: Agreement to Sell Alone Does Not Amount to Transfer
Income Tax
Income Tax
