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1. Real estate companies can also hold separate port folio of land as stock in trade and as investment port folio; the sale of investment portfolio is always taxed as...

2. Foreign Investment in units issued by Real Estate Investment Trusts, Infrastructure Investment Trusts and Alternative Investment Funds governed by SEBI regulations - Circular

3. Securities and Exchange Board of India (Real Estate Investment Trusts) (Amendment) Regulations, 2024 - The amendment revises the definition of REITs, highlighting that a...

4. Determination of income - The Tribunal agreed with the Ld. CIT(A)'s finding that the assessee, a real estate developer, has consistently followed the Project Completion...

5. Guidelines for preferential issue of units and institutional placement of units by a listed Real Estate Investment Trust (REIT)

6. Classification of services - Real estate agent services or not - it is not merely the real estate consultant but any person who facilitates getting any property /real...

7. Addition on account of notional rent u/s.23 - whether or not the ALV of the properties held by the assessee as stock-in-trade of its business as that a real estate...

8. Assessee's intention was to hold landed property as investment, not for trade. Revenue failed to prove by reliable evidence that assessee indulged in activities typical...

9. Banks are required to maintain a Statutory Liquidity Ratio (SLR) by purchasing government securities. RBI guidelines categorize securities as Held-to-Maturity (HTM),...

10. Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in...

11. CGST rate of certain goods prescribed for real estate sector

12. Real Estate Agent services - any services rendered in relation to Real Estate and any advice or activity undertaking in relation to Real Estate for a service receiver...

13. The service provided by the assesse in substituting names of prospective buyers of real estate, in its records, for which it collects transfer charges, does constitute...

14. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

15. This circular modifies the framework for valuation of investment portfolios of Alternative Investment Funds (AIFs). Key changes include: Valuation of securities covered...