#section 50C
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592 articlesIncome Tax
Income Tax
Sale of Plots May Be Business Income, Not Capital Gains- AO to Verify Whether Land is Stock-in-Trade or Capital Asset: Ahmedabad ITAT Restores Matter
Income Tax
Income Tax
ITAT Pune Rules Land Sold to Developer as Rural Agricultural Land, Deletes ₹2.74 Cr Addition
Income Tax
Income Tax
Addition applying provisions of section 50C upheld as SRO rates not objected by assessee
Income Tax
Income Tax
ITAT Delhi Strikes Down Mechanical 153D Approvals, Quashes Assessments
Income Tax
Income Tax
Section 56(2)(vii) Not Applicable on Leasehold Properties – ITAT Delhi
Income Tax
Income Tax
ITAT Remands Rs. 1.76 Cr Property Valuation Case for DVO Assessment Report
Income Tax
Income Tax
AO’s Apprehension Not Evidence – Section 50C Inapplicable to Leasehold; Reassessment on Change of Opinion Invalid
Income Tax
Income Tax
No Section 147 Reopening on Third-Party Search Material: ITAT Raipur
Income Tax
Income Tax
ITAT Mumbai Deletes Addition on Property Deal, Says 10% FMV Tolerance Applies to Sec 56(2)(vii)
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Income Tax
Section 50C Deeming Fiction Can’t Override 54B Exemption: ITAT Jaipur
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Income Tax
ITAT Ruling on Section 50C & 54: Indexed Cost of Improvement Allowed
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Income Tax
ITAT directs AO to adopt Rs. 60/sq.m FMV and verify Section 54F claims
Income Tax
Income Tax
ITAT Ahmedabad Remands Capital Gain & Section 50C Addition for Fresh Verification
Income Tax
Income Tax
