#section 50C
Log in to FollowEvery article filed under the “section 50C” tag — analysis, news and updates.
559 articlesIncome Tax
Income Tax
S. 50C in case sale consideration fixed prior to registration date
Income Tax
Income Tax
Provide relief when agreement date fixing sale consideration & Registration Date not same
Income Tax
Income Tax
S. 50C Bonafide transaction without alleged higher receipt not covered
Income Tax
Income Tax
Value of property under deeming provision u/s 50C need to be considered as on the date of agreement of sale
Income Tax
Income Tax
Valuation as per deeming provision u/s 50C not applicable on mere transfer of rights in land
Income Tax
Income Tax
Section 50C not applicable on sale of rights in land
Income Tax
Income Tax
Stamp duty value shall be deemed as full value of consideration if consideration for transfer lesser than stamp duty value
Income Tax
Income Tax
No concealment of income by the assessee if addition is merely based on deeming provision of sec 50C
Income Tax
Income Tax
Taxability of Transactions in Real Estate Sector
Income Tax
Income Tax
Orders u/s 263 could be passed only after taking into consideration explanation offered by the Assessee
Income Tax
Income Tax
Valuation u/s 50C should be Preferably handed to the Valuation Officer in the event of dispute
Income Tax
Income Tax
Sec 50C(2) Mandates reference to DVO for ascertaining fair market value of property
Income Tax
Income Tax
If net consideration for transfer of capital asset of a charitable trust is utilized for acquiring new capital asset, then whole of capital gain is exempt
Income Tax
Income Tax
