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JDA – Income Tax Liability arises at the time of issue...

Joint Development Agreement: Income Tax Liability arises at the time of issue of completion certificate.   Concept of Joint Development Agreement : It is the registered...

Taxation of Joint Development Agreement [JDA]

Taxation of Joint Development Agreement “Hardest thing to understand is income tax”- Albert Einstein. “Income tax is leviable only on receipt of income” is the normal...

Section 45(5A) – New Simplified mode of Taxation of Joint Development...

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. An easy and simple...

Date of signing the joint Development agreement is not fully...

CIT vs. Dr. Arvind S. Phake (Bombay High Court) Section 2(47)(v): Immovable property is regard to have been transferr on the date of execution of...