#section 48
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265 articlesIncome Tax

Income Tax
Section 50C & 43CA: Full Value of Consideration in Immovable Property Sales
Income Tax

Income Tax
Adhering to Valid Claims in ITR for LTCG on Immovable Property Sales: A Case Study
Corporate Law

Corporate Law
Land purchased as agricultural land cannot be treated as non-agricultural as not declared as abadi land
Company Law

Company Law
Avoidance application timelines under IBC Regulation 35A is not mandatory: Delhi HC
Income Tax

Income Tax
Settlement Consideration Taxable as ‘Capital Gains’: Delhi HC
Income Tax

Income Tax
Changes in Capital Gains Taxation: Budget 2024 Amendments
Income Tax

Income Tax
Section 2(14): No capital gains tax on Income proceeds from Agricultural Land
Income Tax

Income Tax
Amount paid by Donor as well as Holding Period of previous owner is required for purpose of computing capital gain in case of ‘Gift’
Income Tax

Income Tax
Reassessment unsustained as based on entirely new reason which deprives assessee’s right to object: Delhi HC
Income Tax

Income Tax
Set off of loss on sale of recognised shares against LTCG from sale of unlisted shares allowable: ITAT Kolkata
Income Tax

Income Tax
Gujarat HC on allowability of expenses incurred for clearing mortgage debts
Income Tax

Income Tax
Capital Gains Tax on Transfer of Depreciable Assets Without Asset Distribution Post-Partnership Firm reconstitution
Income Tax

Income Tax
Benefit of Indexation cannot be denied to calculate Long Term Capital Gain
Income Tax

Income Tax
