TMI BlogLand Development Agreement Constitutes Transfer u/s 2(47)(v) of Income Tax Act, Court Rules on Ownership Rights.The owners entered into land development agreement with the developer while retaining the ownership, assigned certain rights – Held as transfer u/s. 2(47)(v) of the I.T. Act..... - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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