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Taxability of Development rights – A Pandora’s Box

November 30, 2018[2018] 100 112 (Article)
Development Right is a right given to a developer to develop the land without transfer of property in land. Now that GST has survived its first year in the Indian economy, the issue of taxability of development rights is awaiting clarity. Being the most debated topic in past few months, it has invited mixed views from one and all.
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