![No Capital Gain Tax in JDA Execution Year without Consideration & with Limited Possession: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/500x300_2120761-no-capital-gain-tax-jda-execution-year-without-consideration-taxscan.webp "No Capital Gain Tax in JDA Execution Year without Consideration & with Limited Possession: ITAT [Read Order]")
No Capital Gain Tax in JDA Execution Year without Consideration & with Limited Possession: ITAT [Read Order]
‘Where no consideration is received and possession is handed over only for limited purpose of development, no capital gains can be said to have ...
![Supreme Court Stays GST Assessment Order Treating JDA As ‘Supply’, Issues Notice to Centre [Read Judgement]](https://images.taxscan.in/h-upload/2025/10/27/250x150_2100254-supreme-court-of-india-gst-case-taxscan.webp "Supreme Court Stays GST Assessment Order Treating JDA As ‘Supply’, Issues Notice to Centre [Read Judgement]")
![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/2025/08/07/250x150_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]")
![ITAT allows Deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-deduction-claimed-us-54F-of-Income-Tax-Act-apartment-units-received-pursuant-to-JDA-TAXSCAN.jpg "ITAT allows Deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]")
ITAT allows deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]
The two member bench of Bangalore Income Tax Appellate Tribunal ( ITAT ) allowed the deduction claimed under Section 54F of the Income Tax Act, 1961 with respect to all apartment units received...
![ITAT allows deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-bangalore-Joint-Development-Agreement-tax-updates-taxscan.jpg "ITAT allows deduction claimed u/s 54F of Income Tax Act with respect all apartment units received pursuant to JDA [Read Order]")
JDA Amendment for sharing consideration: ITAT quashes Revision Order passed without providing Valid Reason [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) quashed the revision order passed without providing a valid reason in respect of the amendment in the Joint Development Agreement (...
![JDA Amendment for sharing consideration: ITAT quashes Revision Order passed without providing Valid Reason [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Ahmedabad-Income-Tax-JDA-Amendment-TAXSCAN.jpg "JDA Amendment for sharing consideration: ITAT quashes Revision Order passed without providing Valid Reason [Read Order]")
Reopening of Assessment u/s 147 can't be initiated when no Transfer took place on Account of JDA entered by "Group of Assessee": ITAT [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) held that reopening of the assessment under Section 147 of the Income Tax Act, 1961 cannot be initiated when no transfer took place on...
![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]")
Income from Sale of Land held as “Stock-in-Trade” by Builder Taxable as “Business Income”, Not “Capital Gain”: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai Bench has recently, in an appeal filed before it, held that the Income from sale of Land considered as “Stock-in- Trade” by builder and Taxable...
![Income from Sale of Land held as “Stock-in-Trade” by Builder Taxable as “Business Income”, Not “Capital Gain”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Stock-in-Trade-Builder-Taxable-Business-Income-Capital-Gain-ITAT-TAXSCAN.jpg "Income from Sale of Land held as “Stock-in-Trade” by Builder Taxable as “Business Income”, Not “Capital Gain”: ITAT [Read Order]")
Property Transferred to Developer under Joint Development Agreement not subject to Wealth Tax: Karnataka HC [Read Judgment]
A division bench of the Karnataka High Court consisting of Justices P.S. Dinesh Kumar and Anant Ramanath Hegde has held that the assessee was not liable to pay Wealth Tax with respect to a property,...
Compensation to Developer on Termination of JDA cannot be claimed as 'Project Expenditure': ITAT upholds Addition [Read Order]
The Chennai bench of the ITAT has held that the amount of compensation paid to the developer on termination of a Joint Development Agreement cannot be claimed as “Project Expenditure” under the...
![Compensation to Developer on Termination of JDA cannot be claimed as Project Expenditure: ITAT upholds Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Compensation-Developer-Termination-of-JDA-Project-Expenditure-ITAT-Taxscan.jpeg "Compensation to Developer on Termination of JDA cannot be claimed as Project Expenditure: ITAT upholds Addition [Read Order]")