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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Deemed Transfer u/s 2(47)(v) - LTCG - transfer of property ...


Joint Development Agreement Property Transfer Taxable Only with Performance or Intent u/s 2(47)(v) for LTCG.

April 18, 2016

Case Laws     Income Tax     AT

Deemed Transfer u/s 2(47)(v) - LTCG - transfer of property through Joint Development Agreement (JDA) - if there is no performance or intention to act upon, the transaction will not become taxable - AT

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