Section 50CA of the Income Tax Act

Income-tax Act, 2025: s.79

Section 50CA of the Income-tax Act, 1961 corresponds to section 79 (Special provision for full value of consideration for transfer of share other than quoted share) of the Income-tax Act, 2025.

Read section 79 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 50CA is DCIT v. Hometrail Buildtech (P.) Ltd. (Delhi Tribunal) (204 ITD 154), cited in 4 of the 42 judgments on BharatTax that turn on this section.

Leading authorities on Section 50CA

DCIT v. Hometrail Buildtech (P.) Ltd. (Delhi Tribunal)
204 ITD 154 · ITAT
4
citing judgments
11 ITR (T) 120 (Mumb. Trib.); (iii) Noida Cyber Park (P.) Ltd. v. ITO
113 Taxmann.com 349 · 2020 · Reported
3
citing judgments

Judgments on Section 50CA

Smt. Neelam Malhotra, Delhi vs. Pr. CIT- 16, New Delhi

In the result appeal of the assessee is allowed

ITA 2271/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Nov 2018AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishiasstt. Year: 2012-13

For Appellant: Shri Krishnan, AdvocateFor Respondent: Smt. Meeta Singh, CIT(DR)
Section 263Section 54F

Sh. Praveen Kumar Malhotra, Delhi vs. Pr. CIT- 16, New Delhi

In the result appeal of the assessee is allowed

ITA 2270/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Nov 2018AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishiasstt. Year: 2012-13

For Appellant: Shri Krishnan, AdvocateFor Respondent: Smt. Meeta Singh, CIT(DR)
Section 263Section 54F