#section 48
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265 articlesIncome Tax
Income Tax
ITAT Hyderabad Remands Indexed Cost of Demolished Structure Issue for Sec 48 Demolition Expense Verification
Income Tax
Income Tax
Conversion of Share Warrants Not a Taxable Transfer Due to Absence of Consideration: ITAT Mumbai
Income Tax
Income Tax
ITAT Chandigarh Allows Sec 80P(2)(d) Deduction – 31 Oct Due Date Applies Due to Statutory Audit
Income Tax
Income Tax
ITAT Rajkot Deletes Search Additions Penalty – Agricultural Income Accepted, Diary Receivables Assessed on Peak Basis, Sec 271AAA Penalty Quashed
Income Tax
Income Tax
ITAT Kolkata – Exemption U/s 10(38) Allowed; AO Cannot Alter Cost of Acquisition in Year of Sale
Income Tax
Income Tax
ITAT Allows Earlier Indexation Year Because Possession & Payment Occurred Before Registration
Income Tax
Income Tax
Deemed Section 50C consideration cannot limit Section 54F exemption: ITAT Raipur
Income Tax
Income Tax
Deeming fiction of section 50C not extended while working WDV to claim depreciation on block of asset
Income Tax
Income Tax
Rajeev Bansal Strikes Again – Time-Barred Reopening & Entire Capital-Gain Addition Quashed
Income Tax
Income Tax
Section 50C Date Shift Allowed; Stamp Value to Be Taken as on Agreement Date
Income Tax
Income Tax
Charitable Trust Entitled to Indexation Benefit on Capital Gains & Simultaneous Deduction u/s 11(1)(a) and 11(1A)
Income Tax
Income Tax
Interest on Borrowed Capital Forms Part of Cost of Acquisition: ITAT Chennai
Income Tax
Income Tax
Sale of Land with Old Residential Shed Qualifies for Section 54 Relief: ITAT Chandigarh
Income Tax
Income Tax
