TMI Blog2015 (3) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... or land owner's share and if yes, who has to pay the tax - Held that:- these questions undoubtedly arise for consideration in these matters, were admittedly not raised/considered before/by the Tribunal. In view thereof, learned counsel for the parties, have agreed for remand of these matters to the Karnataka Appellate Tribunal with direction to consider these questions - Following decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the land price will get included in the amount of total receipt on the occasion of paying tax as per conciliation scheme in building work contract? 2. In the present petitions, we have formulated the following substantial questions of law which need consideration: Whether the nature of transaction/joint development agreement between the land owner and the developer, in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on the material/goods involved in execution of the works contract ? 4. Though these questions undoubtedly arise for consideration in these matters, were admittedly not raised/considered before/by the Tribunal. In view thereof, learned counsel for the parties, have agreed for remand of these matters to the Karnataka Appellate Tribunal with 4 direction to consider these questions. In the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arties within the stipulated time. All contentions on these questions are kept open. It is further needless to mention that while dealing with the question framed by us it is open to the Tribunal to deal with connected questions/issues, if any, raised in the course of 5 hearing of the appeal and record its finding on all such questions/issues. 5. The principle question that is raised in these r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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