#section 48
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265 articlesIncome Tax
Income Tax
Litigation & electricity charges allowable in Capital Gain Calculation if for improvement of the property
Income Tax
Income Tax
In case of gifted assets index to be taken of the year in which acquired by previous owner
Income Tax
Income Tax
Payment for relinquishment of fabricated tenancy rights could not be considered in computing capital gain
Income Tax
Income Tax
Full value of consideration could not be substituted by market price if bona fide of the transaction not suspected
Income Tax
Income Tax
Whether the assessee, a partner of the firm, is entitled to deduction u/s 48(2) while computing the long term capital gain for which the firm has already claimed deduction u/s 48(2)?
Income Tax
Income Tax
Cost Inflation Indexed Cost Calculator
Income Tax
Income Tax
Whether, for computation of capital gains on land sold by NRI, the fair market value of the land is to be reckoned with rather than the full value of the consideration received
Income Tax
Income Tax
In view of the provisions of section 112 where there are several transactions of sale and purchase of securities, the discretion to take the benefit of indexation lies with assessee
Income Tax
Income Tax
Taxability of transfer of shares of an Indian company from one non-resident to another non-resident for no consideration in the course of group reorganisation
Income Tax
Income Tax
Benefit of lower tax rate under Proviso to s. 112 available to bonus shares despite no indexation
Income Tax
Income Tax
Reopening under section 147 by the AO on the same set of facts, without there being any additional information, can only be considered as change of opinion
Income Tax
Income Tax
Assessee can not claim Indexation benefit on Indira Vikas Patra (IVP) on receipt of payment of the same
Income Tax
Income Tax
