Commentary - Subject Wise

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CMV01107600 Section 2(29B) - Long-Term Capital Gain - Introductory - Gain arising on transfer of entire credit card business to Citi Bank under an agreement executed in 1979 Was long-term
CMV01107500 Section 2(29B) - Long-Term Capital Gain - Introductory - Gain arising from share in Bangalore Stock Exchange sold after retaining for more than 12 months
CMV01107400 Section 2(29B) - Long-Term Capital Gain - Introductory - Gains arising from depreciable asset held to be long-term one where depreciation was claimed in past but before sale the asset was treated as non-depreciable asset
CMV01107300 Section 2(29B) - Long-Term Capital Gain - Introductory - Legislative history
CMV01107200 Section 2(29B) - Long-Term Capital Gain - Section - Clause (29B) of section 2 of the Income Tax Act, 1961
CMV01107100 Section 2(29A) - Long-Term Capital Asset - Introductory - Date of acquisition of flat to be reckoned from date of agreement not from date of issuance of tentative allotment letter
CMV01107000 Section 2(29A) - Long-Term Capital Asset - Introductory - Relevance of period of holding vis-à-vis allotment of original site
CMV01106900 Section 2(29A) - Long-Term Capital Asset - Introductory - Sale of flat allotted under self-financing scheme
CMV01106800 Section 2(29A) - Long-Term Capital Asset - Introductory - Date of acquisition of flat to be date on which that was booked by father of the assessee
CMV01106700 Section 2(29A) - Long-Term Capital Asset - Introductory - Date of acquisition of shed acquired on instalment basis
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