#section 50C
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559 articlesIncome Tax
Income Tax
If Assessee challenges adoption of Section 50C than A.O. must refer valuation to Valuation Officer
Income Tax
Income Tax
Sec. 54EC exemption not available on deemed gain calculated u/s. 50C
Income Tax
Income Tax
Penalty cannot be levied on the basis of deeming provision
Income Tax
Income Tax
Without referring the matter to DVO, A.O. cannot compute capital gains u/s 50C
Income Tax
Income Tax
S.50C not applies to transfer of booking rights
Income Tax
Income Tax
Section 50C not applies to transfer of tenancy/ leasehold rights
Income Tax
Income Tax
Section 50C – Fair market value determined by DVO cannot be replaced for full value of consideration
Income Tax
Income Tax
Section 50C not applicable to tenancy rights and unregistered document
Income Tax
Income Tax
Notional Consideration U/s. 50C Eligible for Deduction U/s. 54F
Income Tax
Income Tax
Legal fiction u/s 50C cannot mean that deemed sale amount of property is actually received
Income Tax
Income Tax
Whether, for computation of capital gains on land sold by NRI, the fair market value of the land is to be reckoned with rather than the full value of the consideration received
Income Tax
Income Tax
S. 50C -Fair Market Value assessed by DVO to be adopted even if its lower than stamp duty valuation
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Income Tax
No penalty If facts clearly disclosed in Income Tax Return
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Income Tax
