Taxability of Capital gains - Year of taxability - Joint Development Agreement (JDA) - Effect of new...

Taxability of Capital gains - Year of taxability - Joint Development Agreement (JDA) - Effect of new subsection 5A u/s 45 added - retrospectivity OR prospectivity - We find no discrimination having been visited on individuals or Hindu undivided families, for whom there was a change made in the manner, or the previous year in which the computation of total income is made, which was effective only insofar as the agreements entered into after 01.04.2018. - WP claiming the benefit with retrospective effect dismissed - HC .....

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