Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Tax Return Filing Modernized: New Electronic Rule...     TaxTMI    Exporters Win: Refund Claim Upheld Despite Document...     TaxTMI    Govt Raises Excise Duty on Petrol and Diesel to Rs....     TaxTMI    Insolvency Professionals Regulations Updated: Time...     TaxTMI    Insolvency Resolution Professionals Must Now Use...     TaxTMI    Interactive Flat Panel Displays Clarified:...     TaxTMI    Government Extends Sea Cargo Manifest Regulations...     TaxTMI    Customs Importers Must Upload Complete E-Sanchit...     TaxTMI    Financial Intermediaries Must Meet Strict...     TaxTMI    SEBI Mandates Standardized System and Network Audit...     TaxTMI    RBI Sets Foreign Portfolio Investment Limits for...     TaxTMI    Data Management Charges Not Taxable as Technical...     TaxTMI    Legal Appeal Reinstated: Signature Validation and...     TaxTMI    Taxpayers Can Rectify Technical Errors in GST...     TaxTMI    Tax Authority's Reassessment Against Mutual Fund...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Taxability of income from transfer of development rights - ...


Income from Development Rights Transfer is Taxable Upon Transfer, Not Payment Date, Ensuring Timely Tax Recognition.

July 11, 2012

Case Laws     Income Tax     AT

Taxability of income from transfer of development rights - postponement of payment does not stop accrual of income - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Capital gain on transfer of development rights (TDR) - since the impugned capital asset transferred by the assessee upon which long term capital gain has been computed...

  2. Levy of GST - sale of Transferable Development Rights (TDR)/ Floor Space Index (FSI) received as consideration for surrendering the joint rights in land in terms of...

  3. Levy of service tax on TDR / Transfer of land development rights - as the appellant has not acquired any land development right from DCPC, then how the appellant can...

  4. Levy of GST - transfer of land or transfer of 'development rights' to the developer by the landowner - The liable to pay GST by the developer-promoter shall arise at the...

  5. Levy of GST - transfer of development rights of land by the land owners to the petitioner by way of a Joint Development Agreement - sale of land by the land owners or...

  6. Levy of GST on Transfer Fee - Assignment of leasehold rights on land - The activity of assignment is in the nature of agreeing to transfer one’s leasehold rights. It...

  7. HC ruled that renting cinematographic equipment constituted a deemed sale with transfer of right to use, not a taxable service under Section 66 of Finance Act, 1994. The...

  8. Levy of GST - Reverse Charge Mechanism (RCM) - transfer of development rights by the land owner in consideration of land development services - The Promoter is liable to...

  9. Right to use - Having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to...

  10. Transfer of Development Rights (TDR) - The land and building earlier in the possession of the Assessee continued to remain with it - even after the transfer of the right...

  11. Scope of supply - transfer of leasehold rights in respect of Noida Authority allotted land - The AAR held that, The activity of assignment is in the nature of agreeing...

  12. The case pertains to the applicability of Section 56(2)(x) of the Income Tax Act on the conversion of tenancy rights into ownership rights by a protected tenant. The key...

  13. Computation of LTCG - applicability 50C on transfer of Development Rights - the provisions of section 50C can be applied only for transfer of land or building or both...

  14. Applicability of Article 7 of the Double Taxation Avoidance Agreement (DTAA) between India and the United Arab Emirates regarding the taxation of profits attributed to a...

  15. Capital gain in respect of sale of only one property - addition u/s 50C - assessee itself had leasehold rights in the said property and hence in instant facts, the...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: E-commerce Web Development Services: Export Compliance Strategies for ...
F: GST Export Services: Navigating Invoice Remittance Challenges with Thi...
F: Printer Rental TDS Puzzle: Navigating Tax Complexities for Corporate E...
T: Clause 114 Introduces Refined Loss Adjustment Mechanism for Specified ...
T: Speculative Business Losses: Strict Tax Rules Limit Offset and Carry-F...
T: Tax Attributes Transfer Enables Smooth Co-operative Bank Mergers Under...
T: Tax Losses Transferable: Banking and Government Entities Can Now Carry...
F: Tax Professionals Navigate Complex GST Return Challenges with Strategi...
A: Digital Signatures and Director IDs Mandatory for OPC Annual Returns t...
A: Input Tax Credit for Commercial Properties Depends on Functional Neces...
A: Postal Import Regulations 2025 Streamline Cross-Border Shipping Protoc...
A: Customs Brokers: Navigating Global Trade Complexities with Expert Docu...
A: Customs Brokers Navigate Complex Import-Export Regulations Through Lic...
A: Freight Forwarders: Essential Logistics Experts Bridging Global Trade ...
A: Comprehensive Labeling Rules for Pre-Packaged Fertilizers Ensure Consu...
A: Comprehensive Fertilizer Import Guidelines Streamline Agricultural Tra...
A: Fertilizer Import Dynamics: Balancing Global Supply, Domestic Needs, a...
A: Comprehensive Regulatory Framework Ensuring Quality, Distribution, and...
A: Customs Authority Launches NIRYAT SAMVAAD: Monthly Grievance Platform ...
H: Minor Invoice Number Mismatch Does Not Justify Penalty: Technical Erro...
H: Procedural Fairness Prevails: Appeal Reinstated After Violation of Nat...
H: GST Registration Cancellation Overturned: Procedural Flaws and Lack of...
H: Taxpayers Can File Delayed GST Returns After Paying Interest, Court Al...
H: Tax Refund Claim Validated: Department Must Process Refund When No App...
H: Appeal Reinstated: Authorized Signatory Validated, Procedural Fairness...
H: Tax Credit Dispute Resolved: Taxpayer's Genuine Error Recognized, Rect...
H: Income Tax Reassessment Invalidated: AO Fails to Provide Substantive E...
H: ITAT Grants Tax Deductions for CSR Expenses, Directs Reassessment of T...
H: Faceless Assessment Scheme: NFeAC Lacks Jurisdiction for Notices Issue...
H: Taxpayer Wins Major Relief: Multiple Expense Disallowances Deleted Bas...