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Income Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Transfer of land - ownership - Joint development agreement - ...

Income Tax

June 25, 2014

Transfer of land - ownership - Joint development agreement - Already offered for tax in the hands of HUF - it is not proper to tax the same in the hands of the assessee in any assessment year which amounts to double taxation - AT

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  1. Levy of GST - transfer of development rights of land by the land owners to the petitioner by way of a Joint Development Agreement - sale of land by the land owners or...

  2. Capital gain - Joint Development Agreement entered - transfer of the land u/s 2(47) - LTCG shall be chargeable to income tax as his income of the previous year in which...

  3. Deduction u/s.54F - Receipt of 10 flats in lieu of Joint development agreement (JDA) of land - assessee did not offer any long term capital gain (LTCG) on entering into...

  4. Capital gain - Joint Development agreement (JDA) - Transfer / sale of land u/s 2(47)(v) or not? - - the said execution of land development agreement cannot be a sale of...

  5. Nature of land sold - agricultural land or capital asset - the land is not subjected to any conversion as non-agricultural land by the assessee or any other concerned...

  6. Wealth tax assessment - ownership of the land has been transferred or not - there can be no doubt in holding that the requirements of section 53A of the Transfer of...

  7. Validity of Revision u/s 263 by CIT - As per PCIT AO omitted to examine the transaction of transfer of land held as “Stock-in-trade” in the light of the provision of...

  8. Capital gains - Transfer of property - joint development agreement - capital gains on the assessee’s land correctly brought to tax by the AO - AT

  9. Construction of residential complexes - joint land development agreement - agreement prior to 19-4-2006 - value of flats given to land owners - inclusion of Registration...

  10. Reopening of assessment - income arising from the revocable transfer of assets - taxability in the hands of trust or transferor/settler - The Appellate Tribunal observed...

  11. Levy of GST - land development agreement - The applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the...

  12. Revision u/s 263 - deduction u/s 54B - transfer of agricultural land by Scheduled Caste person was prohibited under Land Reforms Act - when the transfer itself is...

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