Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects

Author:  Raj K. Agarwal, Rakesh Gupta

Year: 2024

This book analyses the complex tax and accounting issues in real estate and joint development agreements, focusing on key aspects like capital gains, asset transfers, and revenue recognition. It thoroughly explains critical provisions such as Sections 45(5A), 43CA, 50C, and 80-IBA and analyses recent judicial pronouncements. Additionally, it covers applying accounting standards and revenue recognition principles and addresses sector-specific tax challenges. The book has practical tools, examples, and case studies to help professionals implement best practices and stay updated with the latest amendments and controversies from the Finance (No. 2) Act, 2024.

Tags: #realestate #developersagreement #jointdevelopment #accounting #taxmanns #9789364552066