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1. Taxability of surplus on sale of Development Rights – This is LTCG, but, does not entail any capital gain tax, as there was no cost involved with the assessee's CHS - AT

2. Valuation of the service of construction provided by a builder/developer to a landowner, who transfers his land/development rights to builder - CBEC clarifies

3. Sale of hotel development rights - Capital gains - Section 45 read with section 47(v) - transfer of the capital assets from a wholly-owned subsidiary company to its...

4. Income from house property - Vacancy allowance - Tenant stopped payment rent and stopped using the premises but did not handover the possession back to assessee owner - AT

5. Transfer of development rights – Provisions of sec. 50C are applicable even if the name of the assessee still stand in the record of the municipal record -ITAT

6. CENVAT Credit - Transfer of unutilized CENVAT Credit from 1 unit to another - assessee has stopped the manufacturing activity at Unit No. 1 - transfer allowed even if no...

7. Levy of service tax on TDR / Transfer of land development rights - as the appellant has not acquired any land development right from DCPC, then how the appellant can...

8. Levy of GST - transfer of land or transfer of 'development rights' to the developer by the landowner - The liable to pay GST by the developer-promoter shall arise at the...

9. Taxability on compensation received on transfer of 'Development Rights' - a capital asset in respect of which the cost of improvement could not be ascertained and...

10. Capital gain on transfer of development rights (TDR) - since the impugned capital asset transferred by the assessee upon which long term capital gain has been computed...