2019 (2) TMI 2041

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..... (47)(ii), (v) and (vi) - JDA entered - essential ingredients for applicability of Section 53A of 1882 Act - Meaning to be assigned to the term possession - taxable capital gains arises from the tra .....

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..... g been executed after 24.09.2001, the agreement does not fall under Section 53A of 1882 Act and consequently Section 2(47)(v) of the Act does not apply. HELD THAT:- SLP dismissed. - Special Leave .....

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