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VAT - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Sale / Deemed sale - Transferable Development Rights (TDR) - ...

VAT and Sales Tax

May 17, 2017

Sale / Deemed sale - Transferable Development Rights (TDR) - whether handing over and construction of tenements to SRA amounts to sale within the meaning of MVAT or not? - To say that what they have obtained is an immovable property in exchange or in lieu of the cost of construction incurred by them means not presenting a true and complete picture - on the strength of that prevailing price in the market, the tax liability can be computed - HC

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