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TaxReply India Pvt Ltd

SANJEEV SHARMA
(Authority for Advance Ruling, Delhi)

Hon'ble Judges:

PANKAJ JAIN
VINAY KUMAR
Pet. Counsel
Puneet Agrawal
Res. Counsel
Na

Petitioner / Applicant

SANJEEV SHARMA
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Delhi

Date Mar 28, 2018
Order No.

03/DAAR/2018

Citation

2018(3) TAXREPLY 55
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ORDER

Statement of Facts as per the Applicant: The applicant plans to engage itself in the development and sale of residential houses, generally floors/ flats in India. Acquisition of Land 2. The proposed modus operandi shall be that the applicant shall either purchase land or it shall enter into collaboration agreements with various land owners whereby the applicant shall acquire the right to develop the property and further sell the units developed thereon. a.  In case of purchased land:  the applicant shall be entitled to sell all the units developed thereon, b.  In cases of development and sale rights:  the applicant shall be entitled to sell the flats/ unit falling to the applicant’s share, in terms of the collaboration agreement. Development and construction of Project 3. Post purchase of land/ acquisition of land rights: a. The applicant shall apply for the requisite approvals. b. The applicant plans to get the construct....

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