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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Compensation received from transfer of development rights - the ...

Income Tax

January 11, 2019

Compensation received from transfer of development rights - the land and building earlier in the possession of the Assessee continued to remain with it - any receipt from transfer of TDR in the present case cannot be taxed as a capital gain

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  1. Transfer of Development Rights (TDR) - The land and building earlier in the possession of the Assessee continued to remain with it - even after the transfer of the right...

  2. 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...

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