TMI BlogJoint development agreement - having handed over the possession of the vacant land to the developer on...Joint development agreement - having handed over the possession of the vacant land to the developer on promise to be handed over four flats equivalent to 40% of the value of the property to be constructed, it was a clear case of transfer by exchange within the meaning of S.2(47)(i) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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