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![GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as Sale of Land [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/500x300_2074018-gst-aar-taxscan.webp "GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as Sale of Land [Read Order]")
GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as 'Sale of Land' [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that a composite sale deed executed by a landowner for undivided share of land (UDS) and...
![Pendency of Appeal w.r.t. Joint Development Agreement: ITAT Condones Delay of 395 Days to Avoid Double Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Pendency-of-Appeal-Joint-Development-Agreement-ITAT-Condones-Delay-Avoid-Double-Addition-taxscan.jpg "Pendency of Appeal w.r.t. Joint Development Agreement: ITAT Condones Delay of 395 Days to Avoid Double Addition [Read Order]")
![Reopening of Assessment u/s 147 cant be initiated when no Transfer took place on Account of JDA entered by Group of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Reopening-of-Assessment-Transfer-took-place-on-Account-of-JDA-entered-Group-of-Assessee-ITAT-TAXSCAN.jpg "Reopening of Assessment u/s 147 cant be initiated when no Transfer took place on Account of JDA entered by Group of Assessee: ITAT [Read Order]")
![Expenses other than GST charged by Developer for Supply of Apartments under Construction Service are not Eligible to claim ITC: KAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Expenses-other-than-GST-charged-Developer-Supply-of-Apartments-Construction-Service-not-Eligible-to-claim-ITC-KAAR-TAXSCAN.jpg "Expenses other than GST charged by Developer for Supply of Apartments under Construction Service are not Eligible to claim ITC: KAAR [Read Order]")
![Mistake not Apparent and Known to AO without In-Depth Analysis: ITAT upholds Rejection of Rectification Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Mistake-Apparent-AO-In-Depth-Analysis-ITAT-upholds-Rejection-ITAT-Rejection-Rectification-Application-Rejection-of-Rectification-Application-taxscan.jpg "Mistake not Apparent and Known to AO without In-Depth Analysis: ITAT upholds Rejection of Rectification Application [Read Order]")
Capital gain is to be taxed from the year JDA entered: ITAT confirms Income Tax Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore has confirmed the addition of CIT(A) and held that capital gain is to be taxed from the year in which the Joint development agreement (JDA) was...
![Capital gain is to be taxed from the year JDA entered: ITAT confirms Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Capital-gain-is-to-be-taxed-from-the-year-JDA-entered-ITAT-confirms-Addition-TAXSCAN.jpg "Capital gain is to be taxed from the year JDA entered: ITAT confirms Income Tax Addition [Read Order]")
![No Taxable Capital Gain from JDA: ITAT quashes revision order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/capital-gain-JDA-ITAT-revision-order-taxscan.jpg "No Taxable Capital Gain from JDA: ITAT quashes revision order [Read Order]")
![Income from JDA is Business Income: ITAT confirms Income Tax Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-JDA-Business-Income-ITAT-Income-Tax-Assessment-Order-TAXSCAN.jpeg "Income from JDA is Business Income: ITAT confirms Income Tax Assessment Order [Read Order]")
Right to Receive Builtup Area under JDA; ITAT directs AO to Examine Entire Gain has to be considered as Long-Term Capital Gain [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) with respect to the right to receive built-up area under the Join Development Agreement has directed Assessing Officer to examine the...
![Right to Receive Builtup Area under JDA; ITAT directs AO to Examine Entire Gain has to be considered as Long-Term Capital Gain [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/JDA-ITAT-AO-Long-Term-Capital-Gain-Taxscan.jpg "Right to Receive Builtup Area under JDA; ITAT directs AO to Examine Entire Gain has to be considered as Long-Term Capital Gain [Read Order]")
![Capital Gain Exemption available for Multiple Flats obtained under JDA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Joint-Development-Agreement-Capital-Gain-Exemption-Multiple-Flats-JDA-ITAT-Taxscan.jpg "Capital Gain Exemption available for Multiple Flats obtained under JDA: ITAT [Read Order]")