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1. Capital gains - Transfer of property - joint development agreement - capital gains on the assessee’s land correctly brought to tax by the AO - AT

2. AMENDMENTS IN THE IGST ACT, 2017 - FINANCE Bill, 2021

3. AMENDMENTS IN THE CGST ACT, 2017 - FINANCE Bill, 2021

4. Joint development agreement - Assessment of capital gain for Asst. Year 2007-08 - transfer of property - held as transfer - liable to capital gain - AT

5. Assessability of capital gains of property – Development agreement - no deemed transferred could be inferred and no capital gains could be brought to tax in the hands of...

6. Deduction u/s.54F - Receipt of 10 flats in lieu of Joint development agreement (JDA) of land - assessee did not offer any long term capital gain (LTCG) on entering into...

7. THE FINANCE BILL, 2017 - As passed by Lok Sabha

8. Capital gain - Joint Development agreement (JDA) - Transfer / sale of land u/s 2(47)(v) or not? - - the said execution of land development agreement cannot be a sale of...

9. Capital gain - JDA or agreement for sale - In the instant case, there is no Joint Development Agreement (JDA), but only an unregistered sale agreement, which could not...

10. THE COMPANIES (AMENDMENT) BILL, 2017 - AS PASSED BY LOK SABHA ON 27.07.2017

11. Revision u/s 263 by CIT - set off of brought forward business loss from the income assessable under the head 'Capital Gain' - gain of depreciable assets by entering into...

12. Nature of capital gain - long term vs short term - recognition of consideration given by earlier agreement of development rights in land in the later registered document...

13. Computation of capital gains - The expenditure incurred in pursuant to or as an obligation under the Joint Development Agreement can be claimed as business expenditure...

14. AMENDMENTS IN THE CUSTOMS TARIFF ACT, 1975 - FINANCE Bill, 2021

15. AMENDMENTS IN THE CUSTOMS ACT, 1962 - FINANCE Bill, 2021