Capital gain tax in JDA is in the year of receipt of constructed area and not in year of entering…
GST applicability on work executed under JDA on land owner’s portion on the value at the time of transfer of…
Section 45(5A) is prospective in nature not retrospective. The section provides that the date of handover of the possession is…
JDA taxation-no capital gain when possession not handed over to builder and only right to enter the property given to…
Roads and common facilities area in land development agreement also part of assessee’s share in land for capital gain purpose…
Supreme Court explains the concept of income tax on Joint development agreement and applicability u/s 2(47) and section 45 and…