Transfer - Development agreement - unless there is willingness ...
Developer Obligations Key to Asset Transfer in Development Agreements: Section 2(47)(v) of Income Tax Act Explained.
April 9, 2015
Case Laws Income Tax AT
Transfer - Development agreement - unless there is willingness on the part of the Developer to perform his part of the Contract, there cannot be a transfer of capital assets as envisaged u/s 2(47)(v) r.w.s. 53A of the Transfer of the Property Act - AT
View Source