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assessee on surrender of tenancy rights is
liable to capital gains tax under section 45 of the Income ... conclusion that the
assessee was liable to pay capital gains on the amount of Rs. 35 lakhs
after deducting
Supreme Court of India
income" includes-
(i) profits and gains;
(ii) dividend;
(iia) 7[ voluntary contributions received by a trust created wholly or partly ... capital gains chargeable under section 45;
(vii) the profits and gains of any business of insurance carried
Central Government Act
further that this clause shall not apply to-
(i) capital gains chargeable under the provisions of section
Central Government Act
another capital asset to be so held, then, the capital gain arising from the transfer shall be deemed to have ... acquiring the new capital asset, the whole of such capital gain;
(ii) where only a part of the net consideration
Central Government Act
income of the recipient chargeable under the head" Capital gains") for-
(i) the transfer of all or any rights (including
Central Government Act
Profits and gains of business or profession. E.- Capital gains. F.- Income from other sources. A.- Salaries
Central Government Act
Section 45 in The Income- Tax Act, 1995
45. Capital gains 1
(1) 2[ ] Any profits or gains arising from ... chargeable to income- tax under the head" Capital gains", and shall be deemed to be the income of the previous
Central Government Act
computation 6 The income chargeable under the head" Capital gains" shall be
2. Inserted by the Finance ... deductions.- (1) The income chargeable under the head" Capital gains" shall be computed,- (a) by deducting from the full value
Central Government Act
business shall be deemed to be profits and gains of the business or profession, and accordingly chargeable to incometax ... words" or under the head' Capital gains"' omitted by the Finance
Central Government Act
being an individual or a Hindu undivided family], the capital gain arises from the transfer of a long- term capital ... date constructed, a residential house, then], instead of the capital gain being charged to income- tax as income
Central Government Act
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