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1. Chargeability of capital gains - Year of assessment - Transfer of capital asset u/s 2(47) - The assessee never cancelled the said former development agreement even...

2. Capital Gain - Transfer u/s 2(47)(v) - assessment year - AO himself has given credit for the amount of capital gains declared for the assessment year 2013-14, while...

3. Capital gains consequent to the development agreement - year of assessment - A transfer can be said to have taken place in the year when the possession was handed over...

4. Capital gain - Joint development agreement - amendment brought in by the Finance Bill 2017 is prospective and not retrospective - For the prior period, capital gain is...

5. Joint development agreement - Assessment of capital gain for Asst. Year 2007-08 - transfer of property - held as transfer - liable to capital gain - AT

6. Nature of capital gain - long term vs short term - recognition of consideration given by earlier agreement of development rights in land in the later registered document...

7. Year of taxability of capital gains - taking possession alone in to consideration for levy of capital gains ignoring the date of agreement and terms of agreement is not...

8. Long term Capital gain (LTCG) - transfer of property under a development agreement - in the absence of any consideration received by the assessee in the impugned...

9. Assessability of capital gains of property – Development agreement - no deemed transferred could be inferred and no capital gains could be brought to tax in the hands of...

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

11. Capital gain - JDA or agreement for sale - In the instant case, there is no Joint Development Agreement (JDA), but only an unregistered sale agreement, which could not...

12. LTCG - year of taxability on transfer of development rights in a plot of land - Year of Chargeability - CIT(A) held that capital gain is taxable in AY 2012-13 rather...

13. Revision u/s 263 by CIT - set off of brought forward business loss from the income assessable under the head 'Capital Gain' - gain of depreciable assets by entering into...

14. Capital gain from sale of commercial property - intra-head adjustment of loss - Benefit of carry forward of long term capital loss on the sale of shares for the current...

15. Capital gain computation - year of taxation - transfer u/s 2(47) - once assessee has received consideration, handed over possession of the property, executed registered...