TMI BlogBuilding Development Agreement Fails to Meet Conditions u/s 53A, No Transfer Per Section 2(47)(v) Income Tax Act.Transfer - Building development agreement - The condition laid down u/s. 53A of Transfer of Property Act was not satisfied thus it cannot be said that there was a transfer u/s. 2(47)(v) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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