Taxation of Long-Term Capital Gains: Section 45 and Transfer of Property in Joint Development Agreements Analyzed. https://www.taxtmi.com/highlights?id=14308 Long Term Capital Gain u/s 45 - transfer u/s 2(47) - scope of the terms, accrual or arise - vacant land - the Society has entered into JDA on behalf of the Members under GPA - capital gain is taxable in the hands of members - AT en-us Thu, 05 Sep 2013 12:15:08 +0530 Thu, 05 Sep 2013 12:15:08 +0530 TaxTMI RSS Generator Taxation of Long-Term Capital Gains: Section 45 and Transfer of Property in Joint Development Agreements Analyzed. https://www.taxtmi.com/highlights?id=14308 Long Term Capital Gain u/s 45 - transfer u/s 2(47) - scope of the terms, accrual or arise - vacant land - the Society has entered into JDA on behalf of the Members under GPA - capital gain is taxable in the hands of members - AT Highlights Income Tax Thu, 05 Sep 2013 12:15:08 +0530 https://www.taxtmi.com/highlights?id=14308