Real Estate Group — Strategic Tax & Capital Gains
A multi-entity real estate group needed strategic positioning on Stock-in-Trade classification, Section 54F structuring, and CIT(A) appeals — we delivered all three with capital gains exemption preserved.
What the engagement demanded.
A real estate group with multi-entity construction operations. Beyond compliance, this engagement required strategic tax positioning — classification of residential flats as Stock-in-Trade vs Capital Assets (with vastly different tax outcomes), Section 54 / 54F exemption planning where the group sold multiple properties but reinvested in a single residential property, intergroup transfer pricing for related-party transactions, CIT(A) appeals on contentious additions, and group-wide Tax Audit Report filing across entity types.
How we executed the engagement.
Classification Strategy
Detailed analysis of each residential unit — Stock-in-Trade (Sec 28) vs Capital Asset (Sec 45) — with documentation of intent and treatment.
Section 54/54F Structuring
Multi-property sale planning where exemption is claimed on a single qualifying reinvestment, with full lock-in compliance.
CIT(A) Appeals
Drafting grounds of appeal, paper book preparation, written submissions, and personal hearings.
Intergroup Transactions
Documentation of arm's length where applicable, with transfer pricing implications addressed.
Tax Audit Reports
Form 3CD with complete schedule disclosures, Form 3CA/3CB across all relevant entities.
Group-wide ITR
Consolidated filing tracker across PF, LLP, and Pvt Ltd, with intergroup eliminations.
The capabilities we brought to bear.
Multi-entity ITR Preparation
Coordinated filing across Partnership Firms, LLPs, and Pvt Ltd entities with consolidated tracking.
Capital Gains Optimization
Section 54 / 54F structuring with multi-property sale and single-reinvestment planning.
Tax Audit Filing
Form 3CD with full Schedule disclosures, with quality review.
CIT Appeals
Drafting, evidence preparation, paper book compilation, and personal representation.
Stock-in-Trade Classification
Section 28 (business income) vs Section 45 (capital gains) analysis with documentation framework.
Group-wide Coordination
Tracker maintenance across entities, intergroup transactions, and consolidated planning.
The results we delivered.
At N D Savla & Associates, we don't just ensure compliance — we help you make smarter financial decisions with clarity and confidence.
