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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Capital gain - transfer of land within the meaning of Section ...

Income Tax

August 2, 2018

Capital gain - transfer of land within the meaning of Section 2(47)(v) - As no transfer of the said land had taken place under the Development Agreement, the occasion to compute capital gains as proposed, would not arise.

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  1. 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...

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