The assessee has not given the possession of the property in ...
Case Laws Income Tax
February 25, 2015
The assessee has not given the possession of the property in question to the developer for F.Y. 2008-09 (A.Y. 2009-10) and hence, there is no transfer within the meaning of Sec. 45 r.w.s. 2(47)(v) of the Act. - AT
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