Computation of capital gain - three amounts are in the nature of ...

Case Laws Income Tax

March 4, 2017

Computation of capital gain - three amounts are in the nature of cost of improvement and do not fall in the realm of repair and maintenance - the computation of capital gain should be done treating these three amounts as 'Cost of improvement’ - AT

View Source

← Previous Next →

Computation of capital gain - three amounts are in the nature of ...

Case Laws Income Tax

March 4, 2017

You may also like:

Capital gain computation - deduction of indexed cost of improvement - amount paid by the appellant to the erstwhile owners requires to be allowed under the head “cost of...

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...

Long term capital gain on sale of plot of land - Cost of improvement being the cost of construction of boundary wall - Having regard to the facts and circumstances of...

Capital gain computation - allowability of deduction u/s 48 towards cost of improvement with respect to amount paid by the assessee towards his share towards conversion...

Computation of short term capital gain - Deduction of Title Perfection Cost - assessee was eligible for deducting such amount while computing short-term capital gains - AT

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 computation - Not allowing the deduction of cost of improvement - The assessee has not brought on record any document to show that this cost was paid by the...

Computation of Capital Gains - Exclusion of the portion of the sale consideration that was never received - The High court found that the real income (capital gains)...

Capital gains - sale of flat allotted by cooperative housing society - cost of acquisition, non-allowance of registration expenses and cost of improvement - cost as...

Computation of capital gain - computation of cost of acquisition - FMV determination - To avoid any miscarriage of justice and to allow a fresh recomputation of "cost of...

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...

Long Term Capital Gain - assessee executed a release deed of property - when undisputedly, there is no cost of acquisition to assessee, the computation provision fails,...

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

Computation of capital Gain - Cost of acquisition - inclusion of Interest cost - Interest cost was claimed as deduction u/s 24(b) from Income from House Property (self...

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....

Quick Updates: