#section 50C
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592 articlesIncome Tax
Income Tax
Provisions of section 56(2)(x) are prospectively applicable only from 01.04.2017
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Income Tax
Invocation of section 50C in mere transfer of right in property without transfer of title is unjustified
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Income Tax
AO obliged to refer matter to valuation officer when appellant objects to adoption of stamp duty value as full value of consideration
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Income Tax
ITAT Orders Land Value Reassessment: Valuation & Jantri Value Oversight
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Income Tax
Deduction u/s 54B allowable even if nature of land converted to non-agriculture just before transfer
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Income Tax
Allotment letters should be considered as ‘agreement to sell’ for section 56(2)(x)
Income Tax
Income Tax
Section 50C provision not applicable to section 54F exemption calculations
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Income Tax
Insertion of first and second proviso to section 50C(1) being curative in nature has retrospective effect
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Income Tax
Deeming fiction of section 50C doesn’t apply in case of purchaser
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Income Tax
Invocation of deeming provisions of section 50C without referring to Departmental Valuation Officer is unjustified
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Income Tax
Penalty u/s 271(1)(c) not leviable as addition made on account of difference of opinion
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Income Tax
Immovable Property Sold at less than Stamp Duty Value – Tax Impact on Seller
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Income Tax
Section 50C not applies to Agricultural Land
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Income Tax
