Commentary - Subject Wise

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CMV01142100 Section 2(47) - Transfer in Relation to Capital Asset - Typical Instances Where Transfer Held Not to be Involved [Clause (47) of Section 2] - No transfer involved where possession not given
CMV01142000 Section 2(47) - Transfer in Relation to Capital Asset - Typical Instances Where Transfer Held Not to be Involved [Clause (47) of Section 2] - Writting off of debt
CMV01141900 Section 2(47) - Transfer in Relation to Capital Asset - Typical Instances Where Transfer Held Not to be Involved [Clause (47) of Section 2] - Partition of ancestral property
CMV01141800 Section 2(47) - Transfer in Relation to Capital Asset - Typical Instances Where Transfer Held Not to be Involved [Clause (47) of Section 2] - Transfer where possession not transferred to transferee
CMV01141700 Section 2(47) - Transfer in Relation to Capital Asset - Typical Instances Where Transfer Held Not to be Involved [Clause (47) of Section 2] - Agreement for sale of land entered during relevant previous year and assessee also received advance
CMV01141600 Section 2(47) - Transfer in Relation to Capital Asset - Typical Instances Where Transfer Held Not to be Involved [Clause (47) of Section 2] - Adjustment of share of partner in assets held in the firm on dissolution
CMV01141500 Section 2(47) - Transfer in Relation to Capital Asset - Typical Instances Where Transfer Held Not to be Involved [Clause (47) of Section 2] - Withdrawal of amount standing to the capital account of the retiring partner at the time of his retirement
CMV01141400 Section 2(47) - Transfer in Relation to Capital Asset - Typical Instances Where Transfer Held Not to be Involved [Clause (47) of Section 2] - Damages received from vendor by vendee for non performance
CMV01141300 Section 2(47) - Transfer in Relation to Capital Asset - Typical Instances Where Transfer Held Not to be Involved [Clause (47) of Section 2] - Forfeiture of earnest money
CMV01141200 Section 2(47) - Transfer in Relation to Capital Asset - Typical Instances Where Transfer Held Not to be Involved [Clause (47) of Section 2] - Damages as distinguished from surrender of rights
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