#section 50C
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592 articlesIncome Tax
Income Tax
ITAT Remands Case After Penalty Confirmed for Inaccurate Income Reporting
Income Tax
Income Tax
Stamp duty value on agreement date may be considered under Section 56(2)(x)
Income Tax
Income Tax
ITAT Upholds Development Expenses: Why ‘Mitti Bharai’ is Not Exaggerated Deduction in LTCG
Income Tax
Income Tax
Right to DVO Valuation Ignored – ITAT Sends Case Back for DVO Valuation
Income Tax
Income Tax
Section 50C Addition Deleted: AO Cannot Ignore DVO Valuation Once Reference Is Made
Income Tax
Income Tax
ITAT Ahmedabad directs AO to mandatorily refer to DVO when stamp duty value is disputed – Addition u/s 50C set aside
Income Tax
Income Tax
ITAT Quashes Expense Disallowance: AO Must Verify Cost of Improvement with Notices, Not Guesswork
Income Tax
Income Tax
Section 56(2)(vii)(b) Addition Deleted: Why Pre-Amendment Law Applies to Property Booked in 2012
Income Tax
Income Tax
Statement Can’t Override Accounting Law – ITAT Says PCM Prevails
Income Tax
Income Tax
Section 50C/56 10% Property Valuation Tolerance Applies Retrospectively: ITAT Agra
Income Tax
Income Tax
ITAT Delhi delivers a two-fold relief – quashes reassessment as void for lack of jurisdiction & grants full Section 54F exemption even where houses are constructed in son’s name
Income Tax
Income Tax
No addition u/s. 43CA as difference between sale price and DVO valuation within tolerance band
Income Tax
Income Tax
Taxpayer Win: ITAT Mumbai Confirms Retrospective 10% Safe Harbour for Real Estate Business under Section 43CA
Income Tax
Income Tax
