Capital gain – benefit of indexation - property received after ...

Capital gains indexation benefits apply from the original acquisition date by deceased parent, aligns with case laws.

May 4, 2013

Case Laws Income Tax AT

Capital gain – benefit of indexation - property received after the death of her father - benefit of indexation allowed since the holding of the father - AT

View Source

← Previous Next →

Capital gain – benefit of indexation - property received after ...

Capital gains indexation benefits apply from the original acquisition date by deceased parent, aligns with case laws.

May 4, 2013

Case Laws Income Tax AT

You may also like:

Computation of Long-term Capital Gains - non considering the INDEX COST of assets purchased u/s. 48 - The benefit of indexation while computing long term capital gains...

Computation of long term capital gains (LTCG) - Benefit of indexation - inheritance - The benefit of indexation shall be available from the year when previous owner...

Capital gain from sale of commercial property - intra-head adjustment of loss - Benefit of carry forward of long term capital loss on the sale of shares for the current...

Regarding long-term capital gain determination, indexed cost of acquisition claimed by assessee at Rs. 45 lakhs for property valued over Rs. 45 lakhs, evidenced by...

Deduction claimed u/s. 54 - delay in depositing unutilized amount in capital gains account deposit scheme - Assessee has explained reasons for depositing unutilized...

Capital gain - STCG - compensation on the compulsory acquisition of capital assets - The ITAT noted a defect in the order of the CIT(A) as it did not provide the benefit...

Computation of capital gains - Non-resident - Long term capital Gain / loss on share transactions - Benefit of indexation - it cannot be disputed that if as per section...

Capital gain for sale of rosewood and silver oak trees - computation of cost of acquisition and indexation - capital gain has to be assessed on the basis of Section 48 - HC

Capital Gain - Receipt of consolidated amount - where a gain from one of capital assets was a short-term capital gain while from other it was a long term capital gain,...

The assessee was granted the benefit of cost inflation index for computing long-term capital gains on sale of shares of a foreign company. The Tribunal held that the...

Long-term capital gain - cost of acquisition - capital gain worked out by the DVO - They have calculated the long-term capital gain simply by taking into consideration...

Treaty benefits - ‘gains from alienation of shares' - taxability or otherwise of capital gain from sale of equity shares under Article 13(4) of India-Mauritius DTAA -...

Assessment of capital gains of trust after withdrawing exemption u/s 11 - while completing assessment under normal provisions of the Act, the assessee should be treated...

Capital gains u/s 50 arising from the sale of long-term capital assets, though deemed as short-term capital gains, should be taxed at the rates applicable to long-term...

Regarding capital gain on sale of flats, the ITAT held that for gift transactions, capital gain is not taxable at the time of gift, but is brought to tax when the gifted...

Quick Updates: