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Not SRO, Cost of Construction of Flats by Builder must be treated as Sale Consideration of the Land Owner for Computing Capital Gain: ITAT
In a significant ruling, the ITAT, Hyderabad bench held that for computing Long Term Capital Gain of an assessee who transferred his land under a...
![Dept can Adopt Full Value of Consideration even in case of Unregistered Transfers: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Gujarat-High-Court-Tax-Scan-1.jpg "Dept can Adopt Full Value of Consideration even in case of Unregistered Transfers: Gujarat HC [Read Judgment]")
![Section 50C Applicable to Sale of Leasehold Rights, says ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Section 50C Applicable to Sale of Leasehold Rights, says ITAT Delhi [Read Order]")
![Sec 50C is Applicable when the Value adopted by Stamp Valuation Authority is Higher Than the Value declared by the Assessee: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Chandigarh-Taxscan.jpg "Sec 50C is Applicable when the Value adopted by Stamp Valuation Authority is Higher Than the Value declared by the Assessee: ITAT Delhi [Read Order]")
Sec 50C containing Special Provisions for Determining Full Value of Consideration is applies to Depreciable Assets: ITAT
In a significant ruling, the Mumbai bench of the ITAT held that Section 50C of the Income Tax Act which provides for special provisions for determining full value of consideration is applies to...
“Transfer of Development Rights” falls within the Ambit of S. 50C of the Income Tax Act: ITAT Mumbai [Read Order]
The Income Tax Appellate Tribunal, Mumbai bench has recently held that section 50C of the Income Tax Act covers the “Transfer of Development Rights” also. The Tribunal further found that section 50C...
