Non registration of Joint Development Agreement – No capital gain Taxation even if possession handed over
Non registration of Joint Development Agreement – No capital gain Taxation even if possession handed over as advances or loans,…
JDA
JDA – Income Tax Liability arises at the time of issue of completion certificate.
Joint Development Agreement: Income Tax Liability arises at the time of issue of completion certificate. Concept of Joint Development…
Taxation of Joint Development Agreement [JDA]
Taxation of Joint Development Agreement [JDA] “Hardest thing to understand is income tax”- Albert Einstein. “Income tax is leviable only on…
Section 45(5A) – New Simplified mode of Taxation of Joint Development Agreement
New sub-section (5A) is insert in section 45 by the Finance Act, 2017, w.e.f. 1-4-2018 to tax joint Development agreement.…
Date of signing the joint Development agreement is not fully relevant for determining the Capital Gain Tax liability !!
CIT vs. Dr. Arvind S. Phake (Bombay High Court) Section 2(47)(v): Immovable property is regard to have been transferr on…