#section 45
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383 articlesIncome Tax
Income Tax
Income Tax on Joint Development: Post amendment scenario
Income Tax
Income Tax
Conversion of Stock in trade to Capital Asset
Income Tax
Income Tax
Reconstitution of firm does not constitute transfer u/s 45(4)
Income Tax
Income Tax
Capital Gains taxable in Year of Transfer of Possession of Land
Income Tax
Income Tax
Receipt from a right to sue cannot be considered capital gain U/s. 45
Income Tax
Income Tax
Capital Gain tax liable on property sold by bank to recover loan given to group concerns
Income Tax
Income Tax
Section 45(3) AO cannot disturb value of consideration recorded in books of firm
Income Tax
Income Tax
Capital Gain payable on Transfer of Property to Builder through Sale Agreement alongwith POA
Income Tax
Income Tax
Retiring partner to pay capital gain tax on excess amount received against Capital A/c
Income Tax
Income Tax
Capital Gains on Income From Sale of Agricultural Land
Income Tax
Income Tax
Amount payable on fulfilment of conditions has to be excluded while computing capital gains
Income Tax
Income Tax
Capital gain chargeable only on transferor and not on transferee: No Tax on firm on crediting Revaluation Surplus to Retiring Partners A/c
Income Tax
Income Tax
S. 45(4) not applies if retiring partner takes only money for his share & if there is no distribution of capital assets among partners
Income Tax
Income Tax
