Profit Implications of Joint Development
Author : Louis E. Keefer
Publisher :
Page : 66 pages
File Size : 47,79 MB
Release : 1984
Category : Development rights transfer
ISBN :
Author : Louis E. Keefer
Publisher :
Page : 66 pages
File Size : 47,79 MB
Release : 1984
Category : Development rights transfer
ISBN :
Author : United States. Urban Mass Transportation Administration
Publisher :
Page : 49 pages
File Size : 11,22 MB
Release : 1984
Category :
ISBN :
Author : Louis E. Keefer
Publisher :
Page : 0 pages
File Size : 43,71 MB
Release : 1984
Category : Local transit
ISBN :
Author : Dr. Raj K. Agarwal
Publisher : Taxmann Publications Private Limited
Page : 42 pages
File Size : 49,41 MB
Release : 2023-04-15
Category : Law
ISBN : 9356227411
This book is a complete guide to all matters pertaining to the taxation of real estate developers & joint development arrangements from an income tax & accounting perspective. This book addresses the tax issues relating to the following: • Land Owner • Developer • Other Stakeholders, such as Flat Owners or Buyer of Real Estate The Present Publication is the 6th Edition and has been amended by the Finance Act 2023. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta with the following noteworthy features: • [Critical Income Tax Issues] relating to the following are covered: o Determination of the year of transfer of capital asset o Value of sale consideration in the case of joint development of the real estate, particularly when a joint development agreement is drafted in a complex manner • [Analysis of Provisions] o Section 2(47), i.e., the definition of ‘Transfer’ of Capital Asset o Section 45(2), i.e., the Conversion of Capital Assets into Stock-in-trade o Section 50D, i.e., the Fair Market Value deemed to be the Full Value of Consideration o Deeming Provisions of Sections 43CA, 50C, 56(2)(x)(b) & 23(5) o Section 80-IBA, i.e., the granting of deductions to developers for the construction of affordable housing • [Analysis Chargeability of Capital Gains on Transfer of Asset in the hands of Land Owner] under sub-section (5A) to Section 45 of the Income Tax Act, 1961 • [Attraction of Capital Gains Tax Liability] in case of transfer of Agricultural Land • [Analysis of various Judgments of ITAT & High Courts] applicable to the Land Owner and Real Estate Developer in the case of Joint Development of Real Estate • [In-depth Analysis of Guidance Note] on Accounting for Real Estate Transactions (Revised 2012) issued by the ICAI, applicable to Real Estate Developer • [Analysis of Applicability of the Principle of Revenue Recognition] to Real Estate Developer at different points in time • [Analysis of Applicability of Income Recognition] to Real Estate Developer under IFRS & ICDS Regime The detailed contents of the book are as follows: • Joint Development Arrangement for Real Estate • Tax Issues for Real Estate Developers • History of Accounting Standards Applicable to Real Estate Developers • Analysis of Guidance Note on Accounting for Real Estate Transactions (Revised 2012) • Revenue Recognition for Real Estate Developers under IFRS • Impact of Income Computation and Disclosure Standards (ICDS) • Tax Issues for Real Estate Owners • Capital Asset vs Business Asset • Analysis of Provisions of Section 45(2) regarding Conversion of Capital Asset into Stock in Trade • Analysis of Provisions of Section 2(47) • Analysis of Provisions of Section 50D • Analysis of Provision of Section 45(5A) • Taxability of Capital Gain Arising on Transfer of Agriculture Land • Analysis of the Provisions of Section 50C, Section 43CA, Section 56(2)(x)(b) & Section 23(5) • Analysis of Provisions of Section 80-IBA
Author : Patricia La Caille John
Publisher :
Page : 34 pages
File Size : 42,92 MB
Release : 1991
Category : Rural transit
ISBN :
Author :
Publisher :
Page : 1426 pages
File Size : 11,45 MB
Release : 1985
Category : Government publications
ISBN :
Author : United States. Superintendent of Documents
Publisher :
Page : pages
File Size : 45,84 MB
Release : 1985
Category : Government publications
ISBN :
February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index
Author : Cambridge Systematics
Publisher : Transportation Research Board
Page : 200 pages
File Size : 13,16 MB
Release : 1998
Category : Local transit
ISBN : 9780309062671
This report will be of interest to transportation economists and other analysts to assist them in selecting methods to conduct economic impact analyses of transit investments. Although the primary goal of public transportation investments is to improve mobility, economic benefits are also important to transit investment decisions. Consequently, it is important that reliable and defensible analytic methods are used to support decisionmaking.
Author : International Union of Public Transport
Publisher :
Page : 478 pages
File Size : 50,17 MB
Release : 1987
Category : Railroads, Local and light
ISBN :
Author :
Publisher :
Page : 1176 pages
File Size : 27,59 MB
Release : 1987
Category : Power resources
ISBN :