![Assignment Agreement not Registered, Cant ignore Actual flow towards Property Acquisition while Computing Capital Gain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Assignment-Agreement-not-Registered-Property-Acquisition-while-Computing-Capital-Gain-ITAT-TAXSCAN.jpg "Assignment Agreement not Registered, Cant ignore Actual flow towards Property Acquisition while Computing Capital Gain: ITAT [Read Order]")
Assignment Agreement not Registered, Can't ignore Actual flow towards Property Acquisition while Computing Capital Gain: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal(ITAT) has held that the Actual flow towards property acquisition while computing capital...
![Nature of Capital Gain to be determined based on Agreement/Allotment Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Nature-of-Capital-Gain-to-be-determined-based-on-Agreement-Allotment-Date-ITAT-TAXSCAN.jpg "Nature of Capital Gain to be determined based on Agreement/Allotment Date: ITAT [Read Order]")
![One percentage Disallowance is reasonable on Fraudulent Capital Gain obtained by Manipulating Stock Broker: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Fraudulent-Capital-Gain-Capital-Gain-Fraudulent-Manipulating-Stock-Broker-Stock-Broker-ITAT-taxscan.jpg "One percentage Disallowance is reasonable on Fraudulent Capital Gain obtained by Manipulating Stock Broker: ITAT [Read Order]")
![No Disallowance u/s 14A on Tax Free Bonds: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Disallowance-on-Tax-Free-Bonds-ITAT-TAXSCAN.jpg "No Disallowance u/s 14A on Tax Free Bonds: ITAT [Read Order]")
Capital gain is to be taxed from the year JDA entered: ITAT confirms Income Tax Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore has confirmed the addition of CIT(A) and held that capital gain is to be taxed from the year in which the Joint development agreement (JDA) was...
![Capital gain is to be taxed from the year JDA entered: ITAT confirms Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Capital-gain-is-to-be-taxed-from-the-year-JDA-entered-ITAT-confirms-Addition-TAXSCAN.jpg "Capital gain is to be taxed from the year JDA entered: ITAT confirms Income Tax Addition [Read Order]")
Utilization of Capital Gain within one year from taking possession of New Flat: ITAT allows Deduction u/s 54 and 54F [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT), allowed deduction under Section 54 and 54F of the Income Tax Act, 1961 on the ground that Utilization of capital gain within one year...
![Utilization of Capital Gain within one year from taking possession of New Flat: ITAT allows Deduction u/s 54 and 54F [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Utilization-of-Capital-Gain-capital-gain-Flat-ITAT-Deduction-income-tax-taxscan.jpg "Utilization of Capital Gain within one year from taking possession of New Flat: ITAT allows Deduction u/s 54 and 54F [Read Order]")
![No Taxable Capital Gain from JDA: ITAT quashes revision order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/capital-gain-JDA-ITAT-revision-order-taxscan.jpg "No Taxable Capital Gain from JDA: ITAT quashes revision order [Read Order]")
Capital Gain out of Sale Proceeds declared under IDS Scheme: ITAT deletes S. 68 Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that since the assessee has duly offered the capital gain out of sale proceeds under the Income Declaration Scheme, 2016, the addition...
![Capital Gain out of Sale Proceeds declared under IDS Scheme: ITAT deletes S. 68 Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Capital-Gain-out-of-Sale-Proceeds-IDS-Scheme-ITAT-S.-68-Addition.jpg "Capital Gain out of Sale Proceeds declared under IDS Scheme: ITAT deletes S. 68 Addition [Read Order]")
Failure to Produce relevant Evidence: ITAT confirms Addition of Capital Gain by Disallowing Cost of Purchase and Cost of Improvement [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi confirmed the addition of capital gain by disallowing cost of purchase and cost of improvement on failure to produce relevant evidence. The...
![Failure to Produce relevant Evidence: ITAT confirms Addition of Capital Gain by Disallowing Cost of Purchase and Cost of Improvement [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/relevant-Evidence-ITAT-Capital-Gain-Disallowing-TAXSCAN.jpeg "Failure to Produce relevant Evidence: ITAT confirms Addition of Capital Gain by Disallowing Cost of Purchase and Cost of Improvement [Read Order]")
![Additions already made by AO on Capital Gain: ITAT quashes Order u/s 263 by PCIT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/AO-Capital-Gain-ITAT-PCIT-taxscan.jpg "Additions already made by AO on Capital Gain: ITAT quashes Order u/s 263 by PCIT [Read Order]")