Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Capital gain - Joint development agreement - amendment brought ...

Income Tax

March 9, 2019

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 taxable in year of project.

View Source

 


 

You may also like:

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

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

  3. 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...

  4. Joint development agreement - Valuation of the capital gain should be appropriate to adopt the FMV/asset as deemed consideration, but not cost of the construction - AT

  5. Deduction u/s.54F - Receipt of 10 flats in lieu of Joint development agreement (JDA) of land - assessee did not offer any long term capital gain (LTCG) on entering into...

  6. development and construction of residential flats - joint development agreement - benefit of Section 80IB(10) in proportion to the share to which they are entitled to...

  7. 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...

  8. Construction of residential complexes - joint land development agreement - agreement prior to 19-4-2006 - value of flats given to land owners - inclusion of Registration...

  9. Capital gain - Year of chargeability in the case of Development Agreements is the year in which the contract was executed - AT

  10. 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...

 

Quick Updates:Latest Updates