Taxability of Real Estate transactions
Taxability of Real Estate transactions
Taxability of Real Estate transactions
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<strong>Real</strong> <strong>Estate</strong> Sales<br />
• Point <strong>of</strong> time when all significant risks<br />
and rewards <strong>of</strong> ownership can be<br />
considered as transferred.<br />
– Transfer <strong>of</strong> legal title to the buyer<br />
– Giving possession to the buyer under an<br />
agreement for sale.<br />
– Buyer’s s agreement at initial stages <strong>of</strong><br />
construction
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