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

2. Construction of residential complexes - appellant under Joint Development Agreements with land owners assigned portion of the constructed area, in the form of flats /...

3. Exchange of residential flat - exemption from capital gains u/s 54 - . The acquisition of a new flat under a development agreement in exchange of the old flat amounts to...

4. Construction of residential and commercial complex - Tri-partite Agreement - there cannot be any service tax liability in respect of the construction of flats provided...

5. 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...

6. Joint development agreement - Valuation of the capital gain should be appropriate to adopt the FMV/asset as deemed consideration, but not cost of the construction - AT

7. IT Capital Gains Exemption u/s 54, residential house, Construction of four flats, It has to be construed only as ‘a residential house’, exemption allowed

8. Classification of services - Business Support Services or not - Joint venture - co-developer or agent - if strictly go through the above agreement, it is nowhere...

9. 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...

10. Construction of Residential Complex Service - Development of plots for accommodation of people in slum locality - the appellants are not engaged in any construction of...

11. Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu...

12. Disallowance of payment paid to the landlord towards the land expenses - Tribunal has merely relied upon certain clauses of the Joint Development Agreement which was...

13. 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...

14. The activity of construction of 45 individual residential houses at different locations on the land belonging to the individual beneficiaries undertaken by the applicant...

15. CIRP - The Kolkata Municipal Corporation who is owner of the premises by Development Agreement gave right of development of the premises to the Respondent No.1 and...