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![Full Value of Consideration or Cost of Investment cannot be Substituted by Fair Market Value Except within Purview of Section 50 C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Income-Tax-Fair-market-value-Fair-market-value-substitution-in-taxation-Tax-news-TAXSCAN.jpg "Full Value of Consideration or Cost of Investment cannot be Substituted by Fair Market Value Except within Purview of Section 50 C of Income Tax Act: ITAT [Read Order]")
Full Value of Consideration or Cost of Investment cannot be Substituted by Fair Market Value Except within Purview of Section 50 C of Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that full value of consideration or cost of investment cannot be substituted...
![Stamp Duty Valued as Full Value of Consideration u/s 50C(1): ITAT directs Re-Computation of Capital Gains [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Stamp-Duty-Value-of-Consideration-Consideration-ITAT-Re-Computation-of-Capital-Gains-Capital-Gains-taxscan.jpg "Stamp Duty Valued as Full Value of Consideration u/s 50C(1): ITAT directs Re-Computation of Capital Gains [Read Order]")
![No Change in Ownership and Character of Transaction made in Individual Capacity by making entries in accounts of Partnership Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Transaction-accounts-Partnership-Firm-ITAT-taxscan.jpg "No Change in Ownership and Character of Transaction made in Individual Capacity by making entries in accounts of Partnership Firm: ITAT [Read Order]")
![Section 50C not applicable If Assessee is Buyer of Property: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Service-Tax-Rent-Immovable-Property-Taxscan.jpg "Section 50C not applicable If Assessee is Buyer of Property: ITAT [Read Order]")