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Capital Gains Exemptions on Agricultural Land, Compulsory Acquisition & Industrial Relocation (Sections 83, 84, 87 & 88) — Case Law Analysis
Capital Gains Exemptions on Agricultural
Land, Compulsory Acquisition & Industrial Relocation (Sections 83, 84, 87
& 88) — Case Law AnalysisSection AnalysisThis final article in the series covers four related...
Section 72 — Mode of Computation of Capital Gains: The Complete Formula Explained
Section 72 — Mode of Computation of Capital Gains: The
Complete Formula ExplainedSection AnalysisSection 72 lays down the actual computation formula for
capital gains, carried forward from Section 48 of the 1961 Act:...
Capital Gains on Sale of Shares & Securities — Including Indirect Transfer and the Vodafone Doctrine
Capital Gains on Sale of Shares &
Securities — Including Indirect Transfer and the Vodafone DoctrineSection AnalysisCapital gains on the sale of shares and securities are
computed under the same core Section 67 c...
Section 71 — Withdrawal of Exemption in Certain Cases: How the Clawback Mechanism Works
Section 71 — Withdrawal of Exemption in Certain Cases:
How the Clawback Mechanism WorksSection AnalysisSection 71 is the enforcement counterpart to Section 70. It
provides that where a transaction was treated as "not...
Stamp Duty Valuation as Deemed Sale Consideration — Section Analysis with Case Laws
Stamp Duty Valuation as Deemed Sale
Consideration — Section Analysis with Case LawsSection AnalysisThe Income-tax Act, 2025 carries forward the deeming fiction
previously found in Section 50C of the 1961 Act (referre...
Section 86 (Formerly Section 54F) — Exemption on Other Assets Reinvested in Residential House: Case Law Analysis
Section 86 (Formerly Section 54F) — Exemption
on Other Assets Reinvested in Residential House: Case Law AnalysisSection AnalysisSection 86 of the Income-tax Act, 2025 — "Capital gains
on transfer of certain capital...
Section 70 — Transactions Not Regarded as "Transfer" (Complete Guide with Case Laws)
Section 70 — Transactions Not Regarded as
"Transfer" (Complete Guide with Case Laws)Section AnalysisSection 70 is structurally unique in the capital gains
chapter: instead of exempting a gain after a transfer occurs ...
Section 85 (Formerly Section 54EC) — Capital Gains Exemption on Investment in Bonds: Case Law Analysis
Section 85 (Formerly Section 54EC) — Capital
Gains Exemption on Investment in Bonds: Case Law AnalysisSection 85 of the Income-tax Act, 2025 — titled
"Capital gains not to be charged on investment in certain bonds"...
Section 82 (Formerly Section 54) — Exemption on Sale of Residential House: Case Law Analysis
Section 82 (Formerly Section 54) — Exemption
on Sale of Residential House: Case Law AnalysisSection AnalysisSection 82 of the Income-tax Act, 2025, titled "Profit
on sale of property used for residence," is the direc...
Long-Term vs Short-Term Capital Gains — Section 2(67) Analysis with Case Laws
Long-Term vs Short-Term Capital Gains —
Section 2(67) Analysis with Case LawsSection AnalysisSection 2(67) of the Income-tax Act, 2025 defines
"long-term capital asset," and by extension, the long-term/short-term
cl...