Joint Development Agreements Trigger Capital Gains Tax as 'Transfer' u/s 2(47) of Income Tax Act. https://www.taxtmi.com/highlights?id=43886 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. en-us Mon, 14 Jan 2019 07:34:38 +0530 Mon, 14 Jan 2019 07:34:38 +0530 TaxTMI RSS Generator Joint Development Agreements Trigger Capital Gains Tax as 'Transfer' u/s 2(47) of Income Tax Act. https://www.taxtmi.com/highlights?id=43886 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. Highlights Income Tax Mon, 14 Jan 2019 07:34:38 +0530 https://www.taxtmi.com/highlights?id=43886