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Income Tax - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Capital gain - on entering into a JDA, there is a ‘transfer’ as ...


Joint Development Agreements Trigger Capital Gains Tax as 'Transfer' u/s 2(47) of Income Tax Act.

January 14, 2019

Case Laws     Income Tax     AT

Capital gain - on entering into a JDA, there is a ‘transfer’ as per the provisions of section 2(47) of the Act and consequently capital gains is attracted.

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