Taxation of Real Estate Developers & Joint Development Arrangements with Accounting Aspects 8th Edition 2025 by Dr. Raj K Agarwal & Dr. Rakesh Gupta
This specialised treatise thoroughly addresses real estate taxation, especially in Joint Development Arrangements (JDAs). It covers newly introduced or revised provisions such as sections 45(5A), 50C, 43CA, 56(2)(x)(b), 23(5), and 80-IBA. It offers in-depth guidance on revenue recognition, capital gains, ICDS, accounting standards, judicial precedents, and practical case studies. With its structured approach and practical insights, the book serves as a one-stop reference for professionals, developers, landowners, tax officials, and academicians seeking clarity on complex real estate taxation. It clarifies intricate scenarios, from fundamental principles to advanced issues, making it indispensable for practitioners and researchers in this domain.
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