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ITAT: Signing of JDA without willingness, not transfer as per 53A of TPA

ITAT:FMV-based valuation u/s. 50D relevant while construing 'sale-…

HC:Interest-free advance to holding-co under JDA lacked commercial expediency…

HC:Advance received upon entering into development agreement, but returned…

ITAT:Sec. 50C inapplicable to capital contribution of 'development rights' to an AOP…

ITAT:Rejects taxation of 'development rights' under JDA for developer…

HC:JDA transfer triggers when approvals received, not when license granted to…

Women's Day Special - Bangalore ITAT landmark ruling on determining…

HC:Entering into JDA cannot make vacant land 'business asset'; Upholds…

ITAT:Deletes LTCG addition on land transferred under development agreement sans…

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Home
Direct Tax
- All
- Rulings
  - Rulings
  - Weekly Case Digest
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- Insights
- Special Coverage
- Media
  - Taxsutra TV
  - Podcast
- IBFD
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
- Experts' Corner
- Tax Ring
- Insights
- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
- Rulings
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick