Page 80 - Arthyog_FilBook_05 05 2024 (1)

B * A =$ @ <+J ' ((*
+ 1 <+J G; 4 . . " &! % < ( ' % < (*
& . #Y ' Y M Y* 1 ( ) R ! ' * . ? I=$
; ) / ' * =#;$R;=$ ' % =*
/ !& A < ( '+ < (* . . !! & !
. 4 & A < ( ' % < (* & .
' * & . !! & !
' * ; & ! . . ) !& ) ? ?
& . & @ . & & . . ! P
/ & ) < !! & @ ) / &
" ;1
;;SS;;SS;;
CBIC Circulars:-
< -, I-=I=$ ; B $ $, =$ I , =$ ' ;( <+J *
= < -, I-=I=$ ; B , =$ ' ;(( <+J *
- $ -$ =$
- I$ I=$=$;4 - =$=$

, I$ I=$==; B $-;$#;=$==
R < -, I- I=$ ,; B =$ $ =$ R ' " /*
;;SS;;SS;;
Whether TDR is immovable property:-
General Clauses Act, 1897
C - '=R* ;;;; O !! " & & P benefits to arise out of land
% & ! . % _

( . ) 8 % A " &! ) & 5 @ < 3 =$$ '=* ( RR 3
! 8 % ) 8 C ) " ? % . !
!! " & & < (I A % ? % . ! !! "
& & " . %! / 1G
C ,`` < ! @ %! 1 && ? % . ! !! "
& & < (I A % ? % . ! : !
!! " & & +% ! . . A : & ? .
!& ! 1 : . _
< 8 C ! 8 % ) ! . " 0 '=$ *R ! )
= % ! % " ) 8 % A " &! ) &
. . " &! % ? % . . !
!! " & &
One third value of land:-
< 1 % " . 4 @ 8 % ) .
@ " B . ( ^ ' I & ) " +&& -,$ . =$= 1
R# $ . =$= ,$,= . =$== R , =$== *
+ ; . --Y && . % " . . %
% I " & . X I I 1
" . "
4 " ! 1 1 1 &
& ? " . && 1 & ? & "

th
th
og
y
y
Ar
Arthyogog
Ar th y og 74
Ar
Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons
Illuminating Tax Horizons