#section 56
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811 articlesIncome Tax
Income Tax
Gain on Property owned by co-owner – ITAT directs CIT(A) to decide appeals simultaneously
Income Tax
Income Tax
Valuation of unquoted equity shares under Income Tax in case of transfer of shares and shares issued by company at premium
Income Tax
Income Tax
Section 56(2)(vii) cannot be invoked if no difference between agreement & Stamp Duty Value
Income Tax
Income Tax
Double Taxation on Sale of unquoted shares in India
Income Tax
Income Tax
Section 56(2)(viib) cannot be invoked to tax share premium for AY prior to AY 2013-14
Income Tax
Income Tax
Addition for Cash Gift valid on failure of Assessee to substantiate cash gift
Income Tax
Income Tax
AO cannot change prescribed valuation method opted by assessee- Rule 11UA(2)
Income Tax
Income Tax
Cash Gift taxable in the year of receipt and not in year it was traced
Income Tax
Income Tax
Cash Transactions in Agriculture Sector- Income Tax Provisions
Income Tax
Income Tax
Restrictions on Cash Transactions in Real Estate under Income Tax
Income Tax
Income Tax
Valuation of Unquoted Equity Shares – Rule 11UA
Income Tax
Income Tax
Rule 11U(b) not mandate that Balance Sheet should be audited on valuation date
Income Tax
Income Tax
Concept of Angel Tax & Taxability under Income Tax Act 1961
Income Tax
Income Tax
