#section 50C
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559 articlesIncome Tax
Income Tax
Provision of section 50C doesn’t apply on transfer of development rights in land
Income Tax
Income Tax
Assessee entitled to raise objections u/s 264 and 246A even if not raised during original assessment proceedings
Income Tax
Income Tax
Capital gain tax set aside as land not situated within municipal limits: ITAT Jodhpur
Income Tax
Income Tax
10% safe harbour limit apply retrospectively as a beneficial provision
Income Tax
Income Tax
ITAT deletes Addition, Applying retrospective Section 56(2)(x)(b) 10% Safe Harbour Limit
Income Tax
Income Tax
Addition u/s. 56(2)(vii) justified due to difference in stamp duty valuation: ITAT Ahmedabad
Income Tax
Income Tax
Sale Value on date of agreement date to be considered u/s 50C (1st proviso): ITAT
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Income Tax
DVO Report of Co-Owner must be considered before Assessment U/s 50C: ITAT Ahmedabad
Income Tax
Income Tax
Agricultural Land Purchased per MOA Objects Treated as Business Income: ITAT Mumbai
Income Tax
Income Tax
When assessee challenges stamp duty valuation, AO duty-bound to rely on DVO valuation: ITAT Ahmedabad
Income Tax
Income Tax
Adoption of section 50C justified on difference in sale consideration in sale deed and stamp value adopted by officer
Income Tax
Income Tax
Reopening of unabated assessment u/s. 153A without incriminating material is impermissible
Income Tax
Income Tax
Reopening Based on Internal Audit Memo Unsustainable Before Section 148 Amendment: ITAT Mumbai
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Income Tax
