Taxability of Real Estate transactions

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Agricultural Land • Capital asset: – Section 2(14) – Section 10(37) – Section 54B • In case the same is held as stock in trade
Conversion of capital asset into stock in trade Section 45(2) Fair Market Value of the asset on the date of conversion to be deemed to be full value of consideration. Capital Gains deemed to be income of the year in which such stock in trade is sold.
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Taxability of Real Estate transacti
Page 3 and 4:
Reference to Valuation Officer •
Page 5 and 6:
Section 142A • To estimate the va
Page 7 and 8:
Section 50C • Value for the purpo
Page 9 and 10:
Questions • Whether AO can refer
Page 11 and 12:
Consequences of higher valuation by
Page 13 and 14:
Understatement of consideration •
Page 15 and 16: Consequences • K.P. Verghese v. I
Page 17 and 18: Understatement of consideration •
Page 19 and 20: Understatement of consideration •
Page 21 and 22: Conclusion • AO can refer such ca
Page 23 and 24: Exemption U/s 54 Capital Gains > Co
Page 25 and 26: Profit on sale of capital asset oth
Page 27 and 28: Exemption U/s 54F Net consideration
Page 29 and 30: Cost of plot • Whether cost of pl
Page 31 and 32: Purchase of more than one house •
Page 33 and 34: Purchase of more than one house •
Page 35 and 36: Execution of sale deed • Payment
Page 37 and 38: Section 54F • Pre condition that
Page 39 and 40: Non residential use of house • Ho
Page 41 and 42: Collaboration agreement • Whether
Page 43 and 44: Payment for SFS/ CGHS flat • Whet
Page 45 and 46: Construction with in 3 years • As
Page 47 and 48: Transformation of an asset • Asse
Page 49 and 50: Death of the assessee • Legal hei
Page 51 and 52: Farm House • Whether a farm house
Page 53 and 54: Capital asset acquired u/s 49 • E
Page 55 and 56: Capital Gains Scheme • Funds give
Page 57 and 58: Section 54GA • Shifting from urba
Page 59 and 60: Agricultural Land • What is agric
Page 61 and 62: Implications • How the distance t
Page 63 and 64: Agricultural land Section 10(37)
Page 65: Issues Section 54B • Exemption on
Page 69 and 70: Transfer of capital asset • By pa
Page 71 and 72: Transfer by Firm to the Partner Sec
Page 73 and 74: Admission of a partner • Partner
Page 75 and 76: Admission after revaluation • Rev
Page 77 and 78: Section 45 (4) • Whether transfer
Page 79 and 80: Family settlement • Bona fide set
Page 81 and 82: Mode of Computation of Capital Gain
Page 83 and 84: Developers of Real Estates • Tran
Page 85 and 86: Agreement • Agreement to sell may
Page 87 and 88: Recognition of Revenue & Expenses I
Page 89 and 90: Reliable estimates possible Total R
Page 91 and 92: Advance money received Section 51 -
Page 93 and 94: Treatment of advance • Cost of ac
Page 95: Presentation by Mr Sunil Arora aror
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Taxability of Real Estate transactions

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