CAP CLASSES

Distribution of assets at the time of partition of HUF shall .

Period of holding in case of shares held in a company in liquidation shall the period subsequent to the date of liquidation.

Capital gain in case of slump sale would be .

In case of sale of right, will always arise.

Cost of acquisition of the right to the existing shareholder shall be

Cost of acquisition of right shares to a person who purchased right to acquire share from the exiting shareholder shall be .

Cost of acquisition of right shares to existing shareholders shall be .

If the bonus shares are acquired on or after 1.4.2001, the cost of acquisition of such bonus share shall be .

If the bonus shares are acquired before 1.4.2001, the cost of acquisition of such bonus share shall be .

Cost of improvement of tenancy rights, route permits or loom hours shall be .

Benefit u/s 45(5A) is not available if Assessee transfers his share in the project to any person .

In case of specified agreement u/s 45(5A), sale consideration shall be .

Mr. Ram, while computing capital gain on enhanced compensation, deducted litigation expense incurred by him. Assessing officer contended that litigation expenses are non-deductible. Is contention of Assessing officer valid?

In case of compulsory acquisition, if enhanced compensation is received, then for purpose of computation of capital gain, cost of acquisition and cost improvement in that case shall be taken as .

In case of compulsory acquisition, if an Assessee receives enhanced compensation, then enhanced compensation is taxable as .

An interim order in relation to enhanced compensation was passed by court on 10 May, 2019. Amount was also received in pursuance of order. Compensation so received shall be taxable .

Where a capital asset other than urban agricultural land is compulsorily acquired then the capital gain shall arise in the previous year in which .

Cost of acquisition of the shares given under ESOP plan shall be