#section 50C
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592 articlesIncome 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
Income Tax
Income Tax
No penalty If facts clearly disclosed in Income Tax Return
Income Tax
Income Tax
Grant of redevelopment rights on a property amounts to transfer of property, and gives rise to capital gains, liable to tax and provisions of Sec 50C are invokable in such a case
Income Tax
Income Tax
Section 50C applies to immovable depreciable assets – ITAT Mumbai
Income Tax
Income Tax
No Penalty for Failure to Offer Income u/s 50C
Income Tax
Income Tax
Transfer of development rights comes within the purview of section 50C of the Income Tax Act, 1961
Income Tax
Income Tax
Capital gains on transfer of tenancy right, not being in the nature of land or building or both, cannot attract provisions of S. 50C
Income Tax
Income Tax
Section 50C- AO can not tax the difference in the hands of the purchaser
Income Tax
Income Tax
Can the valuation done by any authority of the State Government for the purpose of payment of stamp duty in respect of land or building be taken as actual sale consideration received by the purchaser?
Income Tax
Income Tax
S. 50C appliies only to capital gains in real estate transaction in respect to seller
Income Tax
Income Tax
Section 50C in Respect of Land and Buildings Transactions
Income Tax
Income Tax
