Taxability of Real Estate transactions

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Conversion of stock in trade into a capital asset • How capital gains to be ascertained • How the period for which asset is held to be calculated • Date on which asset was acquired will be the date of purchase of the asset • Kalyani Exports & Investments Pvt Ltd v. CIT (2001) 78 ITD 95 (Pune( Pune)
Transfer of capital asset • By partner to firm • By firm to partner • Sunil Sidharthbhai v. CIT (1985) 156 ITR 509 (SC) CIT v. B.C.Srinivasa Setty 128 ITR 294 (SC) • Section 45(3) & 45(4) brought into the statute by Finance Act, 1987 wef 1/4/1988
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Taxability of Real Estate transacti
Page 3 and 4:
Reference to Valuation Officer •
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Section 142A • To estimate the va
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Section 50C • Value for the purpo
Page 9 and 10:
Questions • Whether AO can refer
Page 11 and 12:
Consequences of higher valuation by
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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 and 66: Issues Section 54B • Exemption on
Page 67: Conversion of capital asset into st
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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