#section 48
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265 articlesIncome Tax
Income Tax
ITAT Grants Indexed Cost Benefit in JDA for Land and Constructed Area Rights
Income Tax
Income Tax
Grandfathered capital gain as per Article 13(4) not to be adjusted against long-term capital loss
Income Tax
Income Tax
Section 50C Limited to Date of Actual Transfer, Not Later Escalation
Income Tax
Income Tax
ITAT Delhi Denied Indexation as Factory Building Treated as Depreciable Asset
Income Tax
Income Tax
Setting off short term capital loss against non-STT gains and then against STT gains is permissible in law
Income Tax
Income Tax
Vague Income Tax Department’s New E-Intimations: Information or Intimidation?
Income Tax
Income Tax
Can Interest on home loan be added to cost of acquisition when computing capital gains?
Income Tax
Income Tax
Agreement Date Matters, Not Registration Date – Section 50C Proviso Retrospective
Income Tax
Income Tax
Indexation Benefit Directed as CIT(A) Omitted Mandatory Section 48 Relief
Income Tax
Income Tax
No Real Transfer, No Automatic U/s 50C Tax on Property Transaction
Income Tax
Income Tax
Concessional LTCG Rate for Non-Residents Overrides Higher TDS Demands
Income Tax
Income Tax
ITAT Rejects Business Parlance Test in Section 56 Application
Income Tax
Income Tax
Reassessment Remanded for Fresh Hearing Due to Non-Adjudication on Merits of Section 50C issue
Income Tax
Income Tax
