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1. CIT(A) has rightly directed the A.O. to work out capital gain on surrender of tenancy rights after taking into account the cost of acquisition of tenancy right as worked...

2. Amount received for surrender of tenancy rights – applicability of section 10(3) – the cost of acquisition of tenancy was capable of ascertainment but the Revenue had...

3. Sale of flat acquired by her in lieu of surrender of tenancy rights - working out the taxable gains the assessee - AO treated the cost if acquisition as NIL - market...

4. Taxability as capital gain or not - Surrender / transfer of tenancy rights - Applicability of section 50C for valuation - The AO treated the transaction as a surrender...

5. Cost of acquisition of tenancy rights - It is impossible to distinguish any part of the differential interest which can be attributed to the cost of acquisition of the...

6. Compensation for surrender the tenancy right - tenancy right was a capital asset and surrender of the same was a transfer of a capital asset - HC

7. Receipt on account of surrender of tenancy rights - till the amendment in 1995, the compensation received on surrendering the tenancy rights could not be assessed to...

8. Payment made for surrender of tenancy rights - deduction allowed u/s 37(1) - AT

9. Income under the head “Long Term Capital Gain” (LTCG) on surrender of tenancy rights - leasehold rights have been acquired by the assessee’s predecessors in interest in...

10. Determination of fair market value of leasehold land as on 01.04.1981 for computing long-term capital gains. The Tribunal, considering the valuation report, valued the...

11. Capital gain on tenancy rights - transfer u/s 2(47) - Even if the assessee has not paid any amount for purchase of tenancy rights, the nature of rights would remain...

12. The firm was not a tenant/had not paid for acquisition of tenancy right but has made payments to the legal heirs of the deceased partners and has reflected the same as...

13. Reopening of assessment u/s 147 for assessing Long Term Capital Gain on sale of land in Financial Year 2005-06. Assessing Officer (AO) adopted full value consideration...

14. Capital gain computation - transferred or property right - assessee has not incurred any expense as Cost of acquisition - the assessee has not earned any profit because...

15. Computation of indexed cost of acquisition for of computation of LTCG - property sold got from inheritance from ancestors - AT