Addition of long term capital gain - Since the possession of ...
Property Transfer Contested: No Long-Term Capital Gain Due to Conditional Agreement u/s 2(47)(v.
February 2, 2016
Case Laws Income Tax AT
Addition of long term capital gain - Since the possession of the property was to be given to the developer only upon fulfillment of the conditions of the agreement i.e. last payment, therefore, there is no transfer in terms of section 2(47)(v) - AT
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