Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Income under the head “Long Term Capital Gain” (LTCG) on surrender of tenancy rights - leasehold rights have been acquired by the assessee’s predecessors in interest in the year 1907 - The assessee would therefore be entitled to claim deduction of cost of acquisition of leasehold interest as on 1.4.1981 - AT
Income under the head “Long Term Capital Gain” (LTCG) on surrender of tenancy rights - leasehold rights have been acquired by the assessee’s predecessors in interest in the year 1907 - The assessee would therefore be entitled to claim deduction of cost of acquisition of leasehold interest as on 1.4.1981 - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
