Home Highlights January 2014 Year 2014 This

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1. Addition of capital gain - cost of indexation - JDA property - Though in the definition of 'indexed cost of acquisition', the word used are, "in which the asset was held...

2. Capital gains computation - cost of acquisition relates back to date of transfer through will/family settlement to beneficiary. Determination of indexed cost of...

3. Capital gain computation - Failure of the assessee to offer capital gains in the appropriate year will not disentitle the assessee to claim cost of acquisition....

4. Capital gain computation - cost of acquisition of the immovable property - The deduction on account of cost of acquisition is to be allowed with reference to the...

5. Addition on account of long term capital gains - indexed cost of acquisition - Claim of assessee that in financial year 1994- 95, the assessee has gifted certain portion...

6. Capital gain tax - cost of acquisitionn - the long terms capital gains has to be from the date from which the capital asset in question was held by the previous owner...

7. The High Court held that the petitioners have the option to file writ petitions challenging the orders of the Revisionary Authority either before the High Court within...

8. Condonation of delay in filing an appeal before the appellate authority - Applicability of Section 5 of the Limitation Act, 1963 - Power and Jurisdiction of appellate...

9. Assessee claimed higher cost of acquisition of shares during assessment proceedings, leading to lower capital gains computation. CIT(A) rejected the claim, relying on...

10. Capital gain computation - Cost of acquisition - indexed cost of interest paid - The expenditure which is allowable u/s 24 cannot be capitalized, claimed as cost of...

11. Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner -...

12. Computation of capital gains - the cost of inflation index should be made applied with reference to the year in which the capital asset was first acquired by the...

13. Computation of indexed cost of acquisition – capital gain on transfer of capital asset acquired through succession - for the purpose of 'Indexed Cost of Acquisition', it...

14. Indexed cost of acquisition - capital asset acquired under a gift or will - it is not possible to accept the contention of Revenue that the fiction contained in...

15. Indexed costs of acquisition - family arrangement - sibling of the assessee relinquished their rights. - the indexed cost of acquisition of such capital asset has to be...