#section 50C
Log in to FollowEvery article filed under the “section 50C” tag — analysis, news and updates.
559 articlesIncome Tax

Income Tax
Section 50C(2) shall be invoked if adoption of stamp duty valuation is objected
Income Tax

Income Tax
6 Suggestions for Amendments in Income Tax Act by BCAS
Income Tax

Income Tax
FMV of capital asset can be determined only after hearing objections of assessee
Income Tax

Income Tax
Section 50C cannot be avoided merely for sufficiency of exemption u/s 54EC
Income Tax

Income Tax
Section 50C cannot be invoked if sale has not taken place
Income Tax

Income Tax
Deeming section 50 cannot be extended to restrict deduction u/s 54F
Income Tax

Income Tax
Assessee entitled to challenge correctness of DVO’s valuation before CIT(A)
Income Tax

Income Tax
In case of Encumbered Property, Stamp Duty value cannot be adopted as Sale Value
Income Tax

Income Tax
Valuation of stamp authority cannot be adopted in case of long gap between date of MOU execution and formal development agreement
Income Tax

Income Tax
FMV as on Date of Sale Agreement is Relevant for Section 50C
Income Tax

Income Tax
No addition u/s 56(2)(vii)(b) if difference in valuation is less than 5%
Income Tax

Income Tax
Section 50C not applies to Sale of right to property
Income Tax

Income Tax
S. 50C Addition without reference to Valuation Officer not justified
Income Tax

Income Tax
