Search Results for Tag : Sale Consideration
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ITAT, Pune: Sale Consideration for Sale of Software Products is Business Income(15.02.2021)
Income Tax Appellate Tribunal (ITAT) Pune has ruled that the sale consideration received for the sale of software products from the end-users, distrib.....
Tags : Income Tax Appellate Tribunal, Sale Consideration for Sale of Software Products
ITAT, Pune: Exemption of Capital Gain u/s 54F not available for Purchase of Office Premises(11.04.2022)
Income Tax Appellate Tribunal, Pune has observed that the exemption of capital gain under section 54F of the Income Tax Act, 1961 is unavailable if th.....
Tags : Income Tax Appellate Tribunal, capital gain, section 54F of the Income Tax Act, 1961, sale consideration
ITAT, Bangalore: Agricultural Land Not Converted at Time of Sale Not Included as Capital Gain(11.04.2022)
Income Tax Appellate Tribunal, Bangalore has observed that since the agricultural land was not converted at the time of sale, the sale consideration s.....
Tags : Income Tax Appellate Tribunal, agricultural land, sale consideration, Income Tax Act, 1961, assessee
ITAT, Ahmedabad: Undisclosed Sale Consideration of Property Can Only Assessable as Capital Gain(02.05.2022)
Income Tax Appellate Tribunal, Ahmedabad has ruled that the undisclosed sale consideration of the property can be subjected to tax as capital gain und.....
Tags : Income Tax Appellate Tribunal, capital gain, section 48, Income Tax Act, 1961, Undisclosed sale consideration
Kar HC: Rule 9(5) Has Mandatory Application if Auction Purchaser is Unable to Pay Sale Consideration(18.10.2024)
Kar. HC has held that Rule 9(5) of the Security Interest (Enforcement) Rules, 2002 providing for forfeiture of the earnest money has mandatory applica.....
Tags : Karnataka High Court, Earnest Money, Sale Consideration