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Income Tax | Section 43CA Inapplicable to Transfer of TDRs as Intangible Rights: ITAT Nagpur

21 Sept 2026 · 6d agoBy CA Ajay Kumar AgrawalSource: TaxGuru

ITAT Nagpur holds Section 43CA does not apply to TDRs, as development rights are distinct from land or building. The post Section 43CA Inapplicable to Transfer of TDRs as Intangible Rights: ITAT Nagpur appeared first on TaxGuru .

Attribution

Original credit: CA Ajay Kumar Agrawal. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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