Deemed Transfer u/s 2(47)(v) - LTCG - transfer of property ...
Joint Development Agreement Property Transfer Taxable Only with Performance or Intent u/s 2(47)(v) for LTCG.
April 18, 2016
Case Laws Income Tax AT
Deemed Transfer u/s 2(47)(v) - LTCG - transfer of property through Joint Development Agreement (JDA) - if there is no performance or intention to act upon, the transaction will not become taxable - AT
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