#section 50C
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559 articlesIncome Tax
Income Tax
Deduction u/s. 54EC allowable on Actual sale Consideration, not on value determined U/s. 50C
Income Tax
Income Tax
ITAT cannot allow AO to cover up the deficiency in its case
Income Tax
Income Tax
Full value of consideration used in section 48 does not have reference to market value
Income Tax
Income Tax
Section 50C not applicable if sale transaction is not registered with stamp value authorities
Income Tax
Income Tax
Section 50C applicable on sale value of depreciable asset
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Income Tax
Section 271(1)(c): No Penalty for Section 50C addition unless concealment proved
Income Tax
Income Tax
Section 50C not applicable to transfer of leasehold land & building
Income Tax
Income Tax
Sec. 50C not applies to unregistered sale agreements prior to 01.10.2009
Income Tax
Income Tax
Addition for undervaluation not justified without alleging that assessee received more consideration than what is stated in the sale deed
Income Tax
Income Tax
Section 50C Market Value on sale deed date or stamp duty value on sale agreement date
Income Tax
Income Tax
Provisos to S. 50C(1) inserted by FA, 2016 is retrospective & applies from 01/04/2003
Income Tax
Income Tax
S. 50C Difference upto 10% in Value given by Appellant & Dept Valuer-Ignore?
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Income Tax
Transfer of leasehold rights in land won’t attract Section 50C
Income Tax
Income Tax
