Revenue not to take benefit of mistake committed by assessee. Gift wrongly executed through sale deed can not be taxed…
Capital gain tax in JDA is in the year of receipt of constructed area and not in year of entering…
Conditions to be fulfilled by original fund u/s 47(viiad) if resultant fund is Category III Alternative Investment Fund MINISTRY OF…
No TDS u/s 194IA on advance security deposit under JDA as there was no transfer as conditions of Section 2(47)(v)…
Transfer u/s 2(47)(v) is complete when possession of immovable property taken over in part performance of contract ABCAUS Case Law…
Transfer of the property by irrevocable power of attorney not valid mode of transfer u/s 2(47). ITAT follows Supreme Court…
Supreme Court explains the concept of income tax on Joint development agreement and applicability u/s 2(47) and section 45 and…
ITAT Mumbai, in a recent case has stated that demolition/destruction of house not necessarily results in transfer u/s 2(47) by…