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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Capital Gain - Transfer - In the absence of registration of JDA ...


Joint Development Agreement Unregistered: Not Covered by Section 53A, Transfer of Property Act; Capital Gains Tax Implications Limited.

April 2, 2018

Case Laws     Income Tax     HC

Capital Gain - Transfer - In the absence of registration of JDA the agreement does not fall under Section 53A of 1882 Act and consequently Section 2(47)(v) of the Act does not apply. - HC

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