#section 48
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265 articlesIncome Tax
Income Tax
Section 54F Exemption Allowed as Section 50C Deeming Fiction Inapplicable: Chennai ITAT
Income Tax
Income Tax
Section 50C Cannot Create Income Under Section 56: Statutory Analysis
Income Tax
Income Tax
Interest on Borrowed Funds Allowed U/s. 48 Before AY 2024-25: ITAT Kolkata
Income Tax
Income Tax
Interest on Borrowed Funds Forms Part of Cost of Acquisition: ITAT Delhi
Income Tax
Income Tax
TDS Credit Cannot Be Denied for Employer’s Failure to Deposit Tax: ITAT Mumbai
Income Tax
Income Tax
Indexed Cost Can’t Be Reduced When Entire Property Rights Are Surrendered: ITAT Pune
Income Tax
Income Tax
Section 54 Exemption Available for Every House Sold: Bengaluru ITAT
Income Tax
Income Tax
Bangalore ITAT Upholds Section 11 Exemption Despite Alleged Capitation Fee Collections
Income Tax
Income Tax
FMV of Surrendered Tenancy Rights Is Cost of Acquisition for Redeveloped Property: ITAT Mumbai
Income Tax
Income Tax
Sale of Ancestral Property Taxable as Capital Gains not as Income from Other Sources
Income Tax
Income Tax
Section 50C Applies to Transfer of Land to Govt-Linked Housing Society; ITAT Upholds Section 263 Revision
Income Tax
Income Tax
Indexed Cost of Construction Must Be Allowed as Building Details Were Part of Sale Deed: ITAT Chennai
Income Tax
Income Tax
ITAT Deletes Capital Gains Addition: Agreement to Sell Alone Does Not Amount to Transfer
Income Tax
Income Tax
