COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
Page of 4891
Press 'Enter' after typing page number.
681 to 700 of 97820 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Section 50C(1)'s proviso permits stamp-duty valuation on the date consideration was fixed rather than the registration date where the two dates differ. In a rehabilitation-related land transfer, statutory proceedings, resolutions, banking-channel advance receipt and a sanctioned scheme may collectively establish that consideration crystallised before registration, even without a conventional sale agreement. Later increases in guideline value or stamp-authority valuation cannot retrospectively replace that agreed consideration absent independent evidence of higher fair market value. The beneficial proviso operates retrospectively to relieve hardship. Accordingly, valuation applicable when consideration was fixed was adopted and the long-term capital gains addition was deleted.
Section 50C(1)'s proviso permits stamp-duty valuation on the date consideration was fixed rather than the registration date where the two dates differ. In a rehabilitation-related land transfer, statutory proceedings, resolutions, banking-channel advance receipt and a sanctioned scheme may collectively establish that consideration crystallised before registration, even without a conventional sale agreement. Later increases in guideline value or stamp-authority valuation cannot retrospectively replace that agreed consideration absent independent evidence of higher fair market value. The beneficial proviso operates retrospectively to relieve hardship. Accordingly, valuation applicable when consideration was fixed was adopted and the long-term capital gains addition was deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
