Monday, February 26, 2018

Concepts of - INNOVATIVE -, Creative - IDEAS ?!

MUSINGS for THE DAY

What that connotes

ref. recent articles wrt the  concept- innovat-ion(- ive) /creative - IDEAS
(FB/G+ Posts)


In today's world when each and every known , time-recognized, and reasonably established 'concept' as to connotes a particular thing- meaning and  understanding-

SAMPLE(S):

FA Act 2017- Amendments of ...



Capital Asset X Stock-in-trade
Transfer
FMV- 'marketable' Title
2017 - Finance Act - Conversion (?) - why a transfer or deemed transfer ?!
ASSET X Capital Asset

Consider the law- applicable to REALTY- PROMOTER/ seller

AFTER THE ADVENT OF - RERA, ST /GST  (WORKS CONTRACT- DEEMED ?!)

INCONGRUITY/INCOMPATIBILITY

'PURPOSE- IVE '  INTERPRETATION  ; TO SERVE WHOSE PURPOSE- Updating construction- a principle tweaked /  tinkered with, liberally, on the whim of ...?

say, a construction - project - RERA applies provided it is for construction and sale as stock-in-trade

conversion- at what stage of- while in-progress ?! CII - Applicability to a property completed in year- 1, conversion say, in year 5...FMY means what- no less than INDEXED COST as of year of conversion ?

Taxing a promoter as deemed owner of property, on deemed HP income -if continues to hols for more than after CC (?) - if no CC??

Another instance -of 'conversion' - sec 80 IA !

Why a professional , a mere CA or a lawyer need to be properly equipped to deal with a mixed point - answer to be found necessarily and conjointly on a combined reading and understanding of the laws, in a multidimensional manner- e.g, tax law and property law- SC Ruling striking down the idea of setting up a NTT !- see Blog <

Key -
ref. published articles / posted Blogs(specimen) >

on 194 IA , CGT, ST/GST , POdar CEment SC,... 



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