Commentary - Subject Wise

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CMV01057300 Section 2(14) - Capital Asset - Agricultural Lands in India [Sub-Clause (iii) of Clause (14) of Section 2] - Urban agricultural land treated as capital asset under section 2(14) Position upto assessment year 2013-14
CMV01057200 Section 2(14) - Capital Asset - AGRICULTURAL LANDS IN INDIA [SUB-CLAUSE (iii) OF CLAUSE (14) OF SECTION 2] - Section 2(14)(iii) of Income Tax Act, 1961
CMV01057100 Section 2(14) - Capital Asset - Drawings, Paintings, etc. as Capital Asset [Sub-Clause (ii) of Clause (14) of Section 2] - Gain arising from transfer of archaeological collections, drawings, paintings, sculptures or any work of art acquired prior to 1-4-2007
CMV01057000 Section 2(14) - Capital Asset - Drawings, Paintings, etc. as Capital Asset [Sub-Clause (ii) of Clause (14) of Section 2] - Nature of gain
CMV01056900 Section 2(14) - Capital Asset - Drawings, Paintings, etc. as Capital Asset [Sub-Clause (ii) of Clause (14) of Section 2] - Judgments no longer beneficial to assessee
CMV01056800 Section 2(14) - Capital Asset - Drawings, Paintings, etc. as Capital Asset [Sub-Clause (ii) of Clause (14) of Section 2] - Effect of the amendment by the Finance Act, 2007
CMV01056700 Section 2(14) - Capital Asset - Drawings, Paintings, etc. as Capital Asset [Sub-Clause (ii) of Clause (14) of Section 2] - Amendment by the Finance Act, 2007 excluding paintings, etcfrom purview of being personal effect
CMV01056600 Section 2(14) - Capital Asset - Personal Effects [Sub-Clause (ii) of Clause (14) of Section 2] - Utensils as Personal effect
CMV01056500 Section 2(14) - Capital Asset - Personal Effects [Sub-Clause (ii) of Clause (14) of Section 2] - Conversion of capital assets into personal effects
CMV01056400 Section 2(14) - Capital Asset - Personal Effects [Sub-Clause (ii) of Clause (14) of Section 2] - Capital gain on sale of personal effects Long-term or short-term
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