#section 45
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383 articlesIncome Tax
Income Tax
Analysis of Section 45(5A) of Income Tax Act, 1961
Income Tax
Income Tax
Development Agreement – Income Tax on Land Owner
Income Tax
Income Tax
Capital Gain on Conversion of Capital Asset into Stock in Trade
Income Tax
Income Tax
Date of Award is Date of Accrual of Gains under Section 45 in case of Compulsory Acquisition
Income Tax![Conversion or treatment of a capital asset as stock-in-trade [Section 45(2)]](https://taxguru.in/wp-content/uploads/2020/08/Conversion-of-Capital-Asset-into-Stock-in-Trade.jpg)
Income Tax
Conversion or treatment of a capital asset as stock-in-trade [Section 45(2)]
Income Tax
Income Tax
Unlisted shares sold before 11.07.2014 eligible for benefit of short holding period
Income Tax
Income Tax
Transfer of land held as stock on HUF partition not amounts to conversion into Capital Asset
Income Tax
Income Tax
Know-how under development is self-generated asset & hence no Capital Gain Tax
Income Tax
Income Tax
No capital gain tax on land transfer to co-op society formed by flat purchasers
Income Tax
Income Tax
Summary of sub-section (5A) of section 45 of Income Tax Act, 1961
Income Tax
Income Tax
Deeming section 50C cannot override section 45(3)
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Income Tax
Section 45(2) not apply on Land transferred by partner as capital contribution recorded as stock-in-trade in books of firm
Income Tax
Income Tax
AO cannot ignore provisions of section 55(2)(b) in computation of indexed cost
Income Tax
Income Tax
