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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Long Term Capital Gain u/s 45 - transfer u/s 2(47) - scope of ...


Taxation of Long-Term Capital Gains: Section 45 and Transfer of Property in Joint Development Agreements Analyzed.

September 5, 2013

Case Laws     Income Tax     AT

Long Term Capital Gain u/s 45 - transfer u/s 2(47) - scope of the terms, accrual or arise - vacant land - the Society has entered into JDA on behalf of the Members under GPA - capital gain is taxable in the hands of members - AT

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